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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 26/2016- Central Excise (N.T)
New Delhi, Dated the 05th May, 2016
G.S.R. (E). In exercise of the powers conferred by rule 18 or rule 19, as the
case may be, of the Central Excise Rules, 2002, the Central Government, being
satisfied that it is necessary and expedient in the public interest so to do,
hereby directs that each of the notifications of the Government of India in the
Ministry of Finance (Department of Revenue), specified in column (2) of Table
below, shall be further amended, in the manner specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
| S. No. |
Notification No. and date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
No. 42/2001-CE(NT) dated the
26th June, 2001 [G.S.R. 471(E),
dated the 26th June, 2001] |
In the said notification, in Explanation-III, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the
force of law.". |
| 2 |
No. 43/2001-CE(NT) dated the
26th June, 2001 [G.S.R. 472(E),
dated the 26th June, 2001] |
In the said notification, in Explanation-I, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the
force of law.". |
| 3 |
No. 19/2004-CE(NT) dated the
6th September, 2004 [G.S.R.
570(E), dated the 6th September,
2004] |
In the said notification, in Explanation-I, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the force of law.". |
| 4 |
No. 21/2004-CE(NT) dated 6thSeptember, 2004 [G.S.R. 572(E), dated
the 6th September, 2004] |
In the said notification, in the Explanation, for
“ (i) Secondary and Higher Education Cess on excisable goods leviable
under clause (126) read with clause(128) of the Finance Bill, 2007,
which has, by virtue of declaration made in the said Finance Bill under
the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of
law.”, the following shall be substituted, namely,-
"(j) Secondary and Higher Education Cess on excisable goods leviable
under clause (126) read with clause(128) of the Finance Bill, 2007,
which has, by virtue of declaration made in the said Finance Bill under
the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of
law.
(k) Infrastructure Cess, leviable under sub-clause (1) of clause 159 of
the Finance Bill, 2016, which clause has, by virtue of the declaration
made in the said Finance Bill under the Provisional Collection of Taxes
Act, 1931 (16 of 1931), the force of law.". |
[F. No. 334/8/2016-TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:-
- The principal
notification No. 42/2001-CE(NT) dated 26th June, 2001 was
published in the Gazette of India Extraordinary, vide number G.S.R. 471(E),
dated the 26th June, 2001 and was last amended vide
notification No.
16/2016-Central Excise (N.T.), dated the 1st March, 2016 vide number
G.S.R.247(E), dated the 1st March, 2016.
- The principal
notification No. 43/2001-CE(NT) dated 26th June, 2001 was
published in the Gazette of India Extraordinary, vide number G.S.R. 472(E),
dated the 26th June, 2001 and was last amended vide
notification No.
27/2011-Central Excise (N.T.), dated the 5th December, 2011 vide number
G.S.R.863(E), dated the 5th December, 2011.
- The principal
notification No. 19/2004-CE(NT) dated 6th September,
2004 was published in the Gazette of India Extraordinary, vide number G.S.R.
570(E), dated the 6th September, 2004 and was last amended vide
notification
No. 18/2016-Central Excise (N.T.), dated the 1st March, 2016 vide number
G.S.R.249(E), dated the 1st March, 2016.
- The principal
notification No. 21/2004-CE(NT) dated 6th September,
2004 was published in the Gazette of India Extraordinary, vide number G.S.R.
572(E), dated the 6th September, 2004 and was last amended vide
notification
No. 21/2016-Central Excise (N.T.), dated the 1st March, 2016 vide number
G.S.R.252 (E), dated the 1st March, 2016.
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