Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 21st July, 2015
Notification No. 38/2015 – Central Excise
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) and
sub-section (2A) of section 5A 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 further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue)
No.
1/2011-Central Excise, dated the 1st March, 2011, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
116 (E), dated the 1st March, 2011, namely: -
In the said notification, in the opening paragraph, -
(A) in the proviso, for the word and figures “section 66”, the word, figures
and letter “section 66B” shall be substituted.
(B) after the proviso, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this notification, appropriate duty or
appropriate additional duty or appropriate service tax includes nil duty or nil
service tax or concessional duty or concessional service tax, whether or not
read with any relevant exemption notification for the time being in force.”.
[F. No. 336/4/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal
notification No. 1/2011-Central Excise, dated the 1st
March, 2011 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.116 (E), dated the 1st March, 2011
and last amended vide
notification No.35/2015-Central Excise, dated the 17th
July, 2015, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.561 (E), dated the 17th July, 2015.
|