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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2021-Central Excise
New Delhi, the 1st February, 2021
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), read with sub-section (3) of
section 147 of the Finance Act, 2002 (20 of 2002), the Central Government being
satisfied that it is necessary in thepublic interest so to do, hereby makes the
following further amendments in the notification ofthe Government of India in
the Ministry of Finance (Department of Revenue)
No. 28/2002-Central Excise,
dated the 13th May, 2002, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the 13th May,
2002, namely:-
1. In the said notification, in the Table,
(i) against S. No. 3, 4 and 5, in column (2), in Explanation 1, for
the words, brackets and figures the following words, brackets and figures shall
be substituted, namely: -
“appropriate duties of excise shall mean the duties
of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944
(1 of 1944), the additional duty of excise leviable under section 112 of
the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable
under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty
of excise (Agriculture Infrastructure and Development Cess) leviable under
clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the
declaration made in the said Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931) has the force of law, read with any relevant
exemption notification for the time being in force”;
(ii) after S. No. 4 and
the entries relating thereto, the following S. Nos and entries relating thereto
shall be inserted, namely: -
[F. No. 334/02/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the
Government of India
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