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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 14/2017 – Central Excise
New Delhi, the 30th June, 2017
G.S.R. (E)- In exercise of the powers conferred by sub-section (2) of section
3, sub-sections (1) and (3) of section 3A ,sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), sub-section(3) of section 111 of the
Finance (No.2)Act,1998(21 of 1998), sub-section(3) of section 133 of the Finance
Act,1999(27 of 1999), sub-section (3) of section 136 of the Finance Act, 2001
(14 of 2001) and sub-section(3) of section 85 of the Finance Act,2005(18 of
2005), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby amends the following notifications of the
Government of India in the Ministry of Finance (Department of Revenue)specified
in column (2) of the Table below, to the extent specified in the corresponding
entries in column (3) of the said Table, namely:-
Table
| S.No. |
. Notification No. and Date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
52/2002-Central Excise, dated the 17th October, published in the
Gazette of India, Extraordinary, vide number G.S.R. 707 (E), dated the
17th October, 2002 |
In the said notification,-
(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)(hereinafter
referred to as the said Special Importance Act)” shall be omitted;
(ii) the words and figures “tariff item 2106 90 20 and” shall be
omitted;
(iii) the words “and additional duty of excise” shall be
omitted; and
(iv) the words “and the said Special Importance Act”
shall be omitted. |
| 2 |
8/2003-Central Excise, dated the 1st March, 2003, published in
the Gazette of India, Extraordinary, vide number G.S.R. 138 (E), dated
the 1st March, 2003 |
In the said notification,-
(i) in the Table, S. No. 3 and
the entries relating thereto shall be omitted;
(ii) in the second
Paragraph,- (a) in clause
(iii), for both the Provisos the following
Proviso shall be substituted, namely- “ Provided that nothing contained
in this sub-paragraph shall apply to the inputs used in the manufacture
of specified goods bearing the brand name or trade name of another
person, which are ineligible for the grant of this exemption in terms of
paragraph 4.”;
(b) in clauses
(iv) and
(vii) the Proviso
shall be omitted;
(iii) for the ANNEXURE the following shall be
substituted, namely:- “ANNEXURE Description of excisable goods falling
under the Chapter, heading, subheading or tariff items of the Fourth
Schedule to the Central Excise Act, 1944, namely:-
| (1) |
(2) |
| (i) |
Tobacco, used for smoking through ‘hookah’ or ‘chilam’,
commonly known as ‘hookah’tobacco or ‘gudaku’ falling under
tariff item 2403 10 10; |
| (ii) |
Other smoking tobacco falling under tariff item 2403 10 90,
other than those bearing a brand name; |
| (iii) |
Chewing tobacco, chewing tobacco preparations and tobacco
extracts and essences, falling under heading 2403, other than
those bearing a brand name; |
| (iv) |
Other manufactured tobacco and manufactured tobacco
substitutes falling under 2403 9990, other than those bearing a
brand name |
| (v) |
All goods falling under Chapter 27.” |
|
| 3 |
38/2004-Central Excise, dated the 4th August, 2004, published in the
Gazette of India, Extraordinary, vide number G.S.R. 500 (E), dated the
4th August, 2004 |
In the said notification,-
(i) in clause (a) for the words
“ethanol on which appropriate duties of excise have been paid” the words
“ ethanol on which appropriate central tax, State tax, Union territory
tax or integrated tax, as the case maybe, have been paid” shall be
substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after Explanation 1, as so numbered, the
following Explanation shall be added, namely:-
“Explanation 2.-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act,
2017 (12 of 2017), State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and Services Tax Act , 2017(14 of
2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).” |
| 4 |
3/2006-Central Excise (NT), dated the 1st March, 2006, published in
the Gazette of India, Extraordinary, vide number G.S.R. 114(E), dated
the 1st March, 2006. |
In the said notification,- (i) in the opening paragraph the figure
and word “2106 90 20 or” shall be omitted; (ii) for the TABLE, the
following shall be substituted, namely:-
TABLE
| Description of goods |
Amount |
| (1) |
(2) |
| Pan masala, containing tobacco, commonly known as gutkha,
falling under heading 2403 in retail packages if retail sale
price is printed on the retail pack. |
50% of the retail sale price.” |
|
| 5 |
29/2008-Central Excise (NT), dated the 1st July, 2008, published in
the Gazette of India, Extraordinary, vide number G.S.R. 490(E), dated
the 1st July 2008. |
In the opening paragraph clause (i) shall be omitted. |
| 6 |
62/2008-Central Excise, dated the 24th December 2008, published in
the Gazette of India, Extraordinary, vide number G.S.R. 885(E), dated
the 24th December 2008 |
In the said notification,-
(i) in clause (a) for the words “
ethanol on which appropriate duties of excise have been paid” the words
“ ethanol on which appropriate central tax, State tax, Union territory
tax or integrated tax, as the case maybe, have been paid” shall be
substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after Explanation 1, as so numbered, the
following Explanation shall be added, namely:- “Explanation 2.-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act,
2017 (12 of 2017), State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and Services Tax Act , 2017(14 of
2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).” |
| 7 |
21/2009-Central Excise, dated the 7th July 2009, published in the
Gazette of India, Extraordinary, vide number G.S.R. 479 (E), dated the
7th July 2009 |
In the said notification,-
(i) the words “bio-diesel, on
which appropriate duties of excise have been paid” the words
“bio-diesel, on which appropriate central tax, State tax, Union
territory tax or integrated tax, as the case maybe, have been paid”
shall be substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after Explanation 1, as so numbered, the
following Explanation shall be added, namely:- “Explanation 2 .-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act,
2017 (12 of 2017), State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and Services Tax Act , 2017(14 of
2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).” |
2. This notification shall come into force with effect from the 1st day of
July, 2017
(Ruchi Bisht)
Under Secretary to the Government of India
(F.
No. 354/119/2017-TRU)
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