GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18 /2014-Central Excise
New Delhi, the 11th July, 2014
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) (hereinafter referred to
as the Central Excise Act), the Central Government being satisfied that it is
necessary in the public interest so to do, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue)
No.23/2003-Central Excise, dated the 31st March,
2003 published in the Gazette of India, Extraordinary, vide number G.S.R.266
(E), dated the 31st March, 2003, namely:-
In the said notification, in the TABLE, after serial number 1 and entries
relating thereto, the following serial numbers and the entries shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “1A. |
Any chapter |
All goods |
Duty of excise leviable thereon as is equivalent to the education cess leviable
on such goods under section 94 of the Finance (No.2) Act, 2004 (23 of 2004),
read with the proviso to sub-section (1) of section (3) of the said Central
Excise Act. |
- |
| 1B. |
Any chapter |
All goods |
Duty of excise leviable thereon as is equivalent to the Secondary and Higher
Education cess leviable on such goods under section 139 of the Finance Act, 2007
(22 of 2007) read with the proviso to sub-section (1) of section (3) of the said
Central Excise Act . |
-”. |
[F.No.334/15/2014 –TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - 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, sub-section (i), vide number G.S.R. 266(E), dated the 31st March, 2003
and last amended by
notification No. 5/2012-Central Excise , dated the 17th
March, 2012 published in the Gazette of
India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R.
156(E), dated the 17th March, 2012.