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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 17/2017-Central Excise
New Delhi, the 30th June, 2017
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
makes the following amendments in each of the notifications of the Government of
India in the Ministry of Finance (Department of Revenue) as specified in column
(2) of the Table below, which 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
| Sl. No. |
Notification number and date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
34/2006-Central Excise, dated the 14th June, 2006 [Vide number
G.S.R. 365 (E), dated the 14th June, 2006] |
In the said notification, in the opening paragraph,-
(a) the
words, brackets and figures “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 (Textiles and Textile Articles) Act, 1978 (40 of 1978),” shall be
omitted;
(b) in clause (1), for the words, figures and brackets
“the First Schedule and the Second Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986)”, the words, figures and brackets “the Fourth
Schedule of the Central Excise Act, 1944 (1 of 1944)” shall be
substituted;
(c) the clauses (2) and (3) shall be omitted. |
| 2 |
29/2012-Central Excise, dated the 9th July, 2012 [Vide number G.S.R.
541(E), dated the 9th July, 2012] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Focus Product Scheme duty credit scrip issued to
an exporter by the Regional Authority in accordance with paragraph 3.15
of the Foreign Trade Policy (hereinafter referred to as the said scrip)
from the whole of duty of excise leviable thereon under the Fourth
Schedule to the said Central Excise Act.”;
(b) in paragraph 2,
for condition (j), the following condition shall be substituted,
namely:-
“(j) that the said holder of the scrip, to whom the goods
were cleared, shall be entitled to avail the drawback or CENVAT credit
of the duties of excise leviable under the Fourth Schedule to the
Central Excise Act, 1944, against the amount debited in the said scrip
and validated at the time of clearance.”. |
| 3 |
30/2012-Central Excise, dated the 9th July, 2012 [Vide number G.S.R.
542(E), dated the 9th July, 2012] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Focus Market Scheme duty credit scrip issued to
an exporter by the Regional Authority in accordance with paragraph 3.14
of the Foreign Trade Policy (hereinafter referred to as the said scrip)
from the whole of duty of excise leviable thereon under the Fourth
Schedule to the Central Excise Act.”;
(b) in paragraph 2, for
condition (j), the following condition shall be substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of the
duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”. |
| 4 |
32/2012-Central Excise, dated the 9th July, 2012 [Vide number G.S.R.
544(E), dated the 9th July, 2012] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “In exercise of the
powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944, the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods
specified in the Fourth Schedule to the said Central Excise Act, when
cleared against a Vishesh Krishi and Gram Udyog Yojana (Special
Agriculture and Village Industry Scheme) duty credit scrip issued to an
exporter by the Regional Authority in accordance with paragraph 3.13.2
of the Foreign Trade Policy (hereinafter referred to as the said scrip)
from the whole of duty of excise leviable thereon under the Fourth
Schedule to the said Central Excise Act.”;
(b) in paragraph 2,
for condition (j), the following condition shall be substituted,
namely:-
“(j) that the said holder of the scrip, to whom the goods
were cleared, shall be entitled to avail the drawback or CENVAT credit
of the duties of excise leviable under the Fourth Schedule to the
Central Excise Act, 1944, against the amount debited in the said scrip
and validated at the time of clearance.” |
| 5 |
2/2013- Central Excise, dated the 18th February, 2013 [Vide number
G.S.R. 101(E), dated the 18th February, 2013] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip (0% Export Promotion Capital Goods variant) issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5
[Export Promotion Capital Goods (EPCG) Scheme] of the Foreign Trade
Policy which provides for duty remission in proportion to export
obligation fulfilled (hereinafter referred to as the said scrip) from
the whole of duty of excise leviable thereon under the Fourth Schedule
to the said Central Excise Act.”;
(b) in paragraph 2, for
condition (j), the following condition shall be substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of the
duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”. |
| 6 |
3/2013-Central Excise, dated the 18th the February, 2013 [Vide
number G.S.R. 102(E), dated the 18th February, 2013] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip (3% Export Promotion Capital Goods variant) issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5
[Export Promotion Capital Goods (EPCG) Scheme] of the Foreign Trade
Policy which provides for duty remission in proportion to export
obligation fulfilled (hereinafter referred to as the said scrip) from
the whole of duty of excise leviable thereon under the Fourth Schedule
to the said Central Excise Act.”;
(b) in paragraph 2, for
condition (j), the following condition shall be substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of the
duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”. |
| 7 |
14/2013-Central Excise, dated the 18th April, 2013 [Vide number
G.S.R. 251(E), dated the 18th April, 2013] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:-
“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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip issued by the Regional Authority in accordance with
paragraph 5.11 under Chapter 5 [Export Promotion Capital Goods (EPCG)
Scheme] of the Foreign Trade Policy which provides for duty remission in
proportion to export obligation fulfilled (hereinafter referred to as
the said scrip) from the whole of duty of excise leviable thereon under
the Fourth Schedule to the said Central Excise Act.”;
(b) in
paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to
whom the goods were cleared, shall be entitled to avail the drawback or
CENVAT credit of the duties of excise leviable under the Fourth Schedule
to the Central Excise Act, 1944, against the amount debited in the said
scrip and validated at the time of clearance.”. |
| 8 |
18/2015-Central Excise, dated the 1st April, 2015 [Vide number
G.S.R. 250(E), dated the 1st April, 2015] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip issued by the Regional Authority in accordance with
paragraph 5.12 of the Foreign Trade Policy which provides for duty
remission in proportion to export obligation fulfilled (hereinafter
referred to as the said scrip) from the whole of duty of excise leviable
thereon under the Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (h), the following condition shall
be substituted, namely:-
“(h) that the said holder of the scrip, to
whom the goods were cleared, shall be entitled to avail the drawback or
CENVAT credit of the duties of excise leviable under the Fourth Schedule
to the Central Excise Act, 1944, against the amount debited in the said
scrip and validated at the time of clearance.”. |
| 9 |
20/2015-Central Excise, dated the 8th April, 2015 [Vide number
G.S.R. 271(E), dated the 8th April, 2015] |
In the said notification,-
(a) for the opening paragraph, the
following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a duty credit scrip issued by the Regional
Authority under the Merchandise Exports from India Scheme in accordance
with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy
(hereinafter referred to as the said scrip) from the whole of duty of
excise leviable thereon under the Fourth Schedule to the said Central
Excise Act.”;
(b) in paragraph 2, for condition (7), the
following condition shall be substituted, namely:-
“(7) that the
said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944,
against the amount debited in the said scrip and validated at the time
of clearance.”. |
| 10 |
21/2015-Central Excise dated the 8th April, 2015 [Vide number
G.S.R. 272(E), dated the 8th April, 2015] |
In the said notification,-
(a) for the opening paragraph,
the following paragraph shall be substituted, namely:- “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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Service Exports from India Scheme duty credit
scrip issued by the Regional Authority under paragraph 3.10 read with
paragraph 3.08 of the Foreign Trade Policy (hereinafter referred to as
the said scrip) from the whole of duty of excise leviable thereon under
the Fourth Schedule to the said Central Excise Act.”;
(b) in
paragraph 2, for condition (7), the following condition shall be
substituted, namely:-
“(7) that the said holder of the scrip, to
whom the goods were cleared, shall be entitled to avail the drawback or
CENVAT credit of the duties of excise leviable under the Fourth Schedule
to the Central Excise Act, 1944, against the amount debited in the said
scrip and validated at the time of clearance.”. |
2. This notification shall come into force with effect from the 1st day of
July, 2017
(Anand Kumar Jha)
Under Secretary to the Government of India
[F.
No.605/28/2017-DBK]
Note:
(i) The principal notification number
34/2006-Central Excise, dated the
14th June, 2006 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R.365(E), dated the 14th June, 2006
and was last amended by notification number 17/2013-Central Excise, dated the
16th May, 2013, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 315(E), dated the 16th May, 2013.
(ii) The principal notification number 29/2012-Central Excise, dated the 9th
July, 2012 was published in the
Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 541 (E), dated the 9th July,
2012 and was last amended by notification number 17/2013-Central Excise, dated
the 16th May, 2013,
published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 315(E),
dated the 16th May,
2013.
(iii) The principal notification
number 30/2012-Central Excise, dated
the 9th July, 2012 was published in the
Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 542 (E), dated the 9th
July, 2012 and was last amended by notification
No. 5/2014-Central Excise,
dated the 24th February, 2014,
published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 106(E),
dated the 24th February, 2014.
(iv) The principal notification number
32/2012-Central Excise, dated the 9th July, 2012 was published in the
Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
544 (E), dated the 9th July, 2012 and was last amended by notification number
17/2013-Central Excise, dated the 16th May, 2013,
published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
315(E),
dated the 16th May, 2013.
(v) The principal notification
number
2/2013-Central Excise, dated the 18th February, 2013 was published in
the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 101(E), dated the
18th February, 2013.
(vi) The principal
notification number 3/2013-Central Excise, dated the 18th February, 2013
was
published in
the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 102(E), dated the
18th February, 2013.
(vii) The principal notification number 14/2013-Central Excise, dated the 18th
April, 2013 was published in the
Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 251(E), dated the 18th April,
2013.
(viii) The principal notification number 18/2015-Central Excise, dated
the 1st April, 2015 was published in the
Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 1st
April, 2015.
(xi) The principal notification number 20/2015-Central Excise,
dated the 8th April, 2015 was published in the
Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 271(E),
dated the 8th April, 2015.
(x) The principal notification number
21/2015-Central Excise, dated the 8th April, 2015
was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 272(E), dated the 8th April, 2015.
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