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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 23/2018-Central Excise
New Delhi, the 5th December, 2018
G.S.R. ___ (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the Government of India,
Ministry of Finance (Department of Revenue), specified in column (2) of the Table given below shall
be amended or further amended, as the case may be, in the manner as specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
| Serial Number |
Notification number and Date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
22/2003- Central Excise dated the 31st March, 2003 [G.S.R 265(E),
dated the 31st March, 2003] |
In the notification,-
(a) in the opening paragraph, -
(i) the words, figures and brackets “read with sub-section (3) of
section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of
Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40
of 1978),” shall be omitted;
(ii) in clause (a), for the words
and figures “all goods specified in Annexure-I to this notification,”,
the words, figures and brackets “Fuel and lubricants for captive power
plants including captive generating sets, raw materials and consumables
falling under Fourth Schedule to the Central Excise Act, 1944(1of 1944)
and any other item falling under Fourth Schedule to the Central Excise
Act, 1944(1of 1944) required within the user industry in relation to
production for export goods or services with the prior approval of the
Board of Approval or Inter Ministerial Standing Committee.” shall be
substituted;
iii) in clause (b), for the words and figures “all
goods specified in Annexure-II to this notification,” the words, figures
and letter “High Speed Diesel oil for power generating sets as approved
by the Board of Approval”, shall be substituted and for the words and
figures “as specified in Annexure-III” the words and letter “as
specified in Annexure - B” shall be substituted;
(iv) in clause
(c), for the words and figures “all goods specified in Annexure-IV to
this notification,” the words, figures and brackets “Consumables
including lubricants falling under Fourth Schedule to the Central Excise
Act, 1944(1 of 1944) for Capital Goods for spawning Hatchery, Aqua Farm,
Processing Plant, Chilling unit(cold storage) and Feed plant and for
Material handling equipments, namely, fork-lifts, over-head cranes,
mobile cranes, crawlers cranes, hoists and stackers, and High Speed
Diesel oil for power generating sets as approved by the Board of
Approval.” shall be substituted ;
(v) in clause (d), for the
words and figures “all goods specified in Annexure-V to this
notification,” the words, figures and brackets “Hydraulic Oil,
Lubricants, and Consumables falling under Fourth Schedule to the Central
Excise Act, 1944(1of 1944)” shall be substituted ;
(vi) in
clause (e),-
(A) for the words,
figures and brackets “all goods specified in the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986),”
the words, figures and brackets “all goods specified in Fourth Schedule
to the Central Excise Act, 1944 (1 of 1944)” shall be substituted;
(B) for the words, figures and
brackets,- “ from the whole of ,-
(i) the duty of excise leviable thereon under section 3 of the Central
Excise Act, 1944 (1 of 1944);
(ii) the additional duty of excise, if any, leviable thereon under
section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957); and
(iii) the additional duty of excise, if any, leviable thereon under
section 3 of the Additional Duties of Excise (Textiles and Textile
Articles) Act, 1978 ( 40 of 1978),”, the words, figures and brackets
“from the whole of the duty of excise leviable thereon under section 3
of the Central Excise Act, 1944 (1 of 1944)” shall be substituted ;
(vii) in condition 5, for the words and figures “20 of the Central
Excise Rules, 2002”, the words and figures “16 of the Central Excise
Rules, 2017” shall be substituted;
(b) in the paragraph 4, for
the words and figures “as specified in Annexure-V” the words and figures
“as specified in Sl. No. 23 to 53 of Annexure-A, procured without
payment of duty prior to 30.06.2017” shall be substituted;
(c) in
paragraph 5,-
(A) in clause (a), for the words and figures “14 to 26 in Annexure -I”
the words and figures “10 to 22 of Annexure-A, procured without payment
of duty prior to 30.06.2017” shall be substituted;
(B) in clause (b), for the words and figures “4 to 12 in Annexure –I”
the words, figures and letter “1 to 9 of Annexure-A, procured without
payment of duty prior to 30.06.2017” shall be substituted;
(d)
in paragraph (6), for the words and figures “No. 106/58-Customs dated
the 29th March, 1958” the words and figures “No. 36/2017 – Customs dated
the 30th June 2017” shall be substituted;
(e) in paragraph (8),
in first proviso,-
(A) in clause (i) for the words “amount equal to the excise duty on the
depreciated value thereof and at the rate in force on the date of
clearance” the words “ amount equal to the excise duty but for exemption
on the depreciated value thereof” shall be substituted;
(B) in clause (iii), after the words “excise duty leviable”, the words
“but for exemption” shall be inserted, and the words “and at the rates
in force on the date of payment of such excise duty” shall be omitted;
(f) in the paragraph (10B), after the words “on payment of
duty”, the words “but for exemption” shall be inserted;
(g)
after paragraph 13, in the Explanation,- (A) in serial number (xi) for
the words, figures and letters “Annexure-I to Appendix 14-I-G of
Handbook of Procedures, volume 1”, the words, figures and letter
“Annexure to Appendix 6F of Foreign Trade Policy 2015-20” shall be
substituted. (B) in serial number (xii), for the word and figures
“Vol.2, 2004-09”, the figures “2015-20” shall be substituted.
(h) for the ANNEXURE-I, ANNEXURE –II, ANNEXURE –III, ANNEXURE –IV,
ANNEXURE –V, following shall be substituted, namely:-
“ANNEXURE -A
| Sl. No. |
Description of Goods |
1.
|
Captive power plant including captive generating sets and
transformers of capacity commensurate with the actual
requirement of the unit and recommended by the Development
Commissioner or Designated Officer. (For status holders, there
shall be no requirement of recommendation by the Development
Commissioner or Designated Officer). |
2.
|
Spares, fuel, lubricants, consumables and accessories for
captive power plants including captive generating sets and
spares, consumables and accessories for transformers as approved
by the said officer |
| 3. |
Office Equipment including PABX, fax machines, video
projection system, computer, laptop, server, spares and
consumables thereof. |
| 4 |
Raw materials. |
| 5. |
Components |
| 6. |
Consumables |
| 7. |
Packaging materials. |
| 8. |
Tools, jigs, gauges, fixtures, moulds, dies, instruments and
accessories and spares thereof |
| 9. |
A Prototype or technical samples for each of the existing
products for the purpose of product diversification, development
or evaluation. |
| 10. |
Filters. |
| 11. |
Dripliers, Drip lines and Drip-fittings. |
| 12. |
Micro Sprinklers and Misters. |
| 13. |
Agriculture Sprinklers. |
| 14. |
Fertilizer Tanks. |
| 15. |
Valves. |
| 16 |
Fertilizer pumps and Chemical injection |
| 17. |
Plant or parts thereof, seeds, saplings, tubers, bulbs,
Rhizomes, roots cuttings, all types of grafts, tissue culture
material, and other vegetatively propagated material utilized
for sowing and planting. |
| 18. |
Crates drums and preservation media (such as acetic acid and
vinegar). |
| 19. |
Grading Tables |
| 20. |
Green House equipment, accessories, heated rooting tables,
propagation trays, seeding machines. |
| 21. |
Growing media such as Peat Moss (including peat litres)
(whether or not agglomerated), Pearlite /Vermiculate, Rockwool,
Cocoa pet, Hydrocorn, Foam based medium and other cultivation
medium |
| 22. |
Fertiliser and chemicals for pre and post harvest treatments
such as micro nutrients, plant and growth regulators and other
organic and inorganic substances used for plant nutrition,
insecticides, fungicides, weedicides, herbicides and the like. |
| 23. |
Hydraulic Excavators |
| 24. |
Pneumatic Compressors |
| 25. |
Jack Hammers |
| 26. |
Hydraulic Drilling Machines |
| 27. |
Line Drillers |
| 28. |
Front End Loaders |
| 29. |
Pneumatic Grinders |
| 30. |
Diamond Wire Saws |
| 31. |
Dressing Machine |
| 32. |
Core Drilling Machine |
| 33. |
Jet Burners |
| 34. |
Cranes |
| 35. |
Derricks |
| 36. |
Tippers and Dumpers |
| 37. |
Welding Machine |
| 38. |
Generating sets |
| 39. |
Steel Chains and Steel Ropes |
| 40. |
D-Shackles |
| 41. |
Diamond Wires |
| 42. |
Diamond Segments |
| 43. |
Tungsten Carbon Drill Rods |
| 44. |
Steel Feathers & Wedges |
| 45. |
Burner Nozzle |
| 46. |
Welding rods |
| 47. |
Hydraulic Oil and Lubricants |
| 48. |
Explosives |
| 49. |
Chisels, Hammers, Chain Pulley Blocks |
| 50. |
Steel Pillow Kits |
| 51. |
Dust Collector |
| 52. |
Consumables and Tools |
| 53. |
Spares upto a value of 5 per cent of the value of respective
goods specified at Sl. No. 23 to Sl. No. 51 in each financial
year. |
|
| 2. |
23/2003- Central Excise dated the 31st March, 2003 [G.S.R 266(E),
dated the 31st March, 2003] |
In the notification, -
(a) In the TABLE,-
(i) against Sr.No. 3, in Column (3), the words, figures and letters,
“other than those referred to in Sr. Nos. 5, 5A, 6, 7 and 7A of this
Table” shall be omitted;
(ii) against
Sr.No. 22, in Column (4), for the word and figures “paragraph 4.1.3”,
the word and figures “ paragraph 4.03” shall be substituted;
(iii) against Sr. No. 23, in Column (4), for the words and figures “Duty
Free Replenishment Certificate in terms of paragraph 4.2”, the words and
figures “Duty Free Import Authorisation Scheme in terms of paragraph
4.25” shall be substituted;
(b) in the ANNEXURE, -
(i) against Sr.No. 2, the condition
(ii) shall be omitted; (ii) against Sr.No. 11, for the words “Duty Free
Replenishment Certificate”, wherever they occur, the words “Duty Free
Import Authorisation Scheme” shall be substituted;
(c) in the
Explanation II, in sub-clause (ii), for the words, figures, brackets and
letters “Paragraph 8.3(a) and (b)” the words, figures, brackets and
letters “ Paragraph 7.03(a) and (b) ” shall be substituted. |
| 3. |
24/2003- Central Excise dated the 31st March, 2003 [G.S.R 267(E),
dated the 31st March, 2003] |
In the notification,
(a) the words, figures and brackets “
read with sub-section (3) of section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and
sub-section (3) of section 3 of Additional Duties of Excise (Textile and
Textile Articles) Act, 1978 (40 of 1978),” shall be omitted;
(b)
in clause (a) the words, figures and brackets “and additional duty of
excise leviable thereon under section 3 of Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (58 of 1957) and additional duty
of excise leviable thereon under the section 3 of Additional Duties of
Excise (Textile and Textile Articles) Act, 1978 (40 of 1978)” shall be
omitted.
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[F.No. DGEP/EOU/40/2017]
(Dinesh Kumar Gupta)
Director to the Government of India
Note:-
1. The principal
notification No. 22/2003-Central Excise, dated the 31st March, 2003 was
published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 265 (E), dated the
31st March, 2003 and last amended by notification No. 31/2016-CE dated the 24th August, 2016
published vide G.S.R. – S.O. 2786(E) , dated the 24th August, 2016 .
2. The principal notification No. 23/2003-Central Excise, dated the 31st March, 2003 was
published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the
31st March, 2003 and last amended by notification No. 16/2017-CE dated 30.06.2017 published vide
G.S.R. 737 (E), dated the 30th June, 2017.
3. The principal
notification No. 24/2003-Central Excise, dated the 31st March, 2003 was
published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 267 (E), dated the
31st March, 2003.
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