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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2021-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 section 112 of the Finance Act, 2018 (13 of
2018), sub-section (3) of section 147 of the Finance Act, 2002, (20 of 2002) and 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, the Central Government 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 number and
date |
Amendments |
| (1) |
(2) |
(3) |
| 1. |
10/2018-Central Excise,
dated the 2nd February,
2018,
published in the
Gazette of India,
Extraordinary, vide
number
G.S.R. 136(E),
dated the 2nd February,
2018. |
In the said notification, -
(i) in the preamble, for the words,
brackets and figures
“and sub-section (3) of section 147 of the
Finance Act,
2002, (20 of 2002)”, the words, brackets and figures “,
sub-section (3) of 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,”
shall be substituted;
(ii) in the
TABLE, after S. No. 3 and the entries relating
thereto, the following
S. No. and the entries shall be
added, namely: -
| (1) |
(2) |
(3) |
| “4. |
Additional
Duty of
Excise
(Agriculture
Infrastructure
and
Development
Cess) |
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.”. |
|
| 2. |
11/2018-Central Excise,
dated the 2
nd February,
2018,
published in the
Gazette of India,
Extraordinary, vide
number
G.S.R. 137(E),
dated the 2nd February,
2018. |
In the said notification, -
for the words, brackets and figures
“and the special
additional excise duty leviable under section 147 of
the
Finance Act, 2002 (20 of 2002)”, the words, brackets and
figures “, 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,” shall be substituted. |
| 3. |
12/2018-Central Excise,
dated the 2nd February,
2018,
published in the
Gazette of India,
Extraordinary, vide
number
G.S.R. 138(E),
dated the 2nd February,
2018. |
In the said notification, -
for the words, brackets and figures
“and the special
additional excise duty leviable under section 147 of
the
Finance Act, 2002 (20 of 2002)”, the words, brackets and
figures “, 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,” shall be substituted.
|
| 4. |
13/2018-Central Excise,
dated the 2nd February,
2018,
published in the
Gazette of India,
Extraordinary, vide
number
G.S.R. 139(E),
dated the 2nd February,
2018.
|
In the said notification, -
for the words, brackets and figures
“the special additional
excise duty leviable under section 147 of the
Finance Act,
2002 (20 of 2002)”, the words, brackets and figures “,
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,” shall be substituted. |
2. This notification shall come into force on the 2nd February, 2021.
F. No. 334/02/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government
of India
|