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This notification intends to take care of the technical changes adopted in the numbering scheme for Central Excise classification through the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005). These amendments do not involve any substantive changes in the existing notifications. Hence, the particulars of the individual notification are not indicated.
In each of the said special orders, for any reference to the Chapter, heading or sub-heading of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever occurring in the said special order, the corresponding reference to the Chapter, heading or sub-heading or tariff item, of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) shall be deemed to have been substituted
In each of the said notifications, for any reference to the Chapter, heading or sub-heading of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding reference to the Chapter, heading or sub-heading or tariff item, of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985
In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following or further amendments in all the notifications issued under the said sub-section and for the time being in force on the date of commencement of the Central Excise Tariff
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following rules to amend all the rules made under the said section and all the notifications issued under the said rules and for the time being in force on the date of commencement of the Central Excise Tariff
In exercise of the powers conferred by sub-section (2) of section 1 of the Central Excise Tariff (Amendment) Act, 2004 ( 5 of 2005), the Central Government hereby appoints the 28th day of February, 2005, as the date on which the provisions of the said Act shall come into force
In the said notifications, for the references to the Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), relating to any goods or class of goods, wherever occurring in the said notification, the corresponding references of the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) shall be substituted.
(i) against S.No.1, for the entry in column (4), the entry 40% shall be substituted; and (ii) against S.No.2, for the entry in column (4), the entry 40% shall be substituted.
I am directed to state that a point has been raised whether the Additional duty of Excise (AED) and Special Additional Excise Duty (SAED) are payable on Motor Spirit and High Speed Diesel exported under Bond
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004
