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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2017 – 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) and in suppression of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 64/95-Central Excise, dated the 16th March, 1995, published in
the Gazette of India, Extraordinary, vide number G.S.R. 256 (E), dated the 16th
March, 1995,except as respects things done or omitted to be done before such
suppression, the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts all goods specified in column (2)
of the Table below, and falling under the Fourth Schedule to the said Act,
subject to the conditions, if any, specified in the corresponding entry in
column (3) of the said Table, from the whole of the duty of excise leviable
thereon which is specified in the said Schedule.
Table
| S. No. |
Description of goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
All goods other than cigarettes |
If supplied as stores for consumption on board a vessel of the
Indian Navy or Coast Guard |
| 2 |
Motor spirit (commonly known as petrol) and High speed diesel (HSD)
falling under Chapter Heading 2710. |
If,-
(a) manufactured and supplied by any public sector oil
company as stores for consumption on board a vessel of the Indian Navy
or Coast Guard; or
(b) procured by any public sector oil
company from any other manufacturer of the said fuels and supplied as
stores for consumption on board a vessel of the Indian Navy or Coast
Guard: Provided that-
(i) such public sector oil company
obtains registration under Central Excise Rules, 2017, with the
Assistant Commissioner or Deputy Commissioner of Central Excise having
jurisdiction over the concerned supply point;
(ii) maintains
records of receipt and supplies of these fuels;
(iii) submits a
monthly reconciliation statement to and proves to the satisfaction of
the jurisdictional central excise officer that such fuels have been
supplied as stores for consumption on board a vessel of Indian Navy or
Coast Guard; and
(iv) failing which such public sector oil company
pays the excise duty leviable on fuels not properly accounted for along
with interest. |
| 3 |
Cigarettes falling under heading 2402 |
If,-
(i) supplied as stores for consumption on board a vessel of
the Indian Navy or Coast Guard;
(ii) the manufacturer follows such
procedure as may be specified in this regard by the Commissioner of
Central Excise having jurisdiction over his factory; and
(iii) the
Commanding Officer of the Indian Navy or Coast Guard Ship issues to the
officer-in-charge of the bonded warehouse from where the supply of
cigarettes has been made, a certificate, within a period of six months
from the date of supply of cigarettes onboard the said ship, to the
effect that the cigarettes supplied as stores on board the Indian Navy
or Coast Guard Ship have been consumed on board the said ship. |
2. This notification shall come into force with effect from the 1st day of
July, 2017
(Ruchi Bisht)
Under Secretary to the Government of India
(F.
No. 354/119/2017-TRU)
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