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Date: 02-Dec-2024 Category: Extra Ordinary State: Union Government Country: India

central excise

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, issued by the Ministry of Finance (Department of Revenue), rescinds several previously issued notifications related to Central Excise duties. Specifically, it cancels notifications issued on June 30, 2022, under various notification numbers.
  • The rescission is effective immediately, but it does not affect any actions taken or omitted before the date of the rescission.

Key Changes

  • Notification 29/2024-Central Excise rescinds six notifications: 03/2022, 04/2022, 05/2022, 06/2022, 07/2022, and 09/2022, all dated June 30, 2022.
  • Notification 30/2024-Central Excise rescinds two notifications: 10/2022 and 11/2022, both dated June 30, 2022.
  • All the rescinded notifications were originally published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).

Impact Analysis

Businesses

  • Businesses should review their past actions to determine if they were compliant with the rescinded notifications and ensure that the rescission does not impact past transactions.

Government

  • The government will need to ensure that the rescission does not lead to any loss of revenue and that compliance is maintained.

Legal and Compliance

  • They should also advise businesses on any potential liabilities arising from the rescission.

Suggested Action Items

  • Legal and compliance teams should conduct a thorough review of all relevant documentation and agreements.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority for the gazette notification, responsible for fiscal policy and revenue collection. Central Excise Act, 1944: The primary legislation governing the levy and collection of central excise duties in India. Finance Act, 2002: The Act which empowers the central government to rescind notifications under section 147. Finance Act, 2018: The Act which empowers the central government to rescind notifications under section 112. General Clauses Act, 1897: The Act that provides general rules for the interpretation of Indian laws, including the power to rescind notifications. Notifications 03/2022, 04/2022, 05/2022, 06/2022, 07/2022, 09/2022, 10/2022 and 11/2022 - Central Excise: The specific notifications related to central excise duties that have been rescinded by this gazette notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-02122024-259072 CG-DxLx-xEG-I0D2H1x2x2x0 24-259072 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 681] नई दिल्ली, सोमिार, दिसम्ब र 2, 2024/अग्रहायण 11, 1946 No. 681] NEW DELHI, MONDAY, DECEMBER 2, 2024/AGRAHAYANA 11, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अधिसचू ना नई दिल्ली, 2 दिसम् बर, 2024 संख्या 29/2024-केन्‍द रीय उत् पाि िल्ु क सा.का.जन. 740(अ).— केंरीय सरकार, जित्त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित केन्‍दरीय उत्पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क, और साधारण खडं अजधजनयम, 1897 (1897 का 10) की धारा 21 के अधीन प्रित्त िजियों का प्रयोग करते हुए, और यह संतुष्ट होने पर दक ऐसा करना िनजहत में आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की नीच े ताजलका म ें िी गई जनम्नजलजखत अजधसूचनाओं को जनरजसत करती ह ै एिं इस जनरसन से पहल े दकए गए या छोड े गए दकसी कायय पर इस जनरसन का कोई प्रभाि नहीं होगा, अथायत:् - ताजलका क्र.स.ं अजधसचू ना 1. संख्या 03/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 491(अ), दिनांक 30 िनू , 2022 । 2. संख्या 04/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 492(अ), दिनांक 30 िनू , 2022 । 7775 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3. संख्या 05/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 493(अ), दिनांक 30 िनू , 2022 । 4. संख्या 06/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 494(अ), दिनांक 30 िनू , 2022 । 5. संख्या 07/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 495(अ), दिनांक 30 िनू , 2022 । 6. संख्या 09/2022-केंरीय उत्पाि िुल्क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, िी.एस.आर. संख्या 497(अ), दिनांक 30 िनू , 2022 । 2. यह अजधसूचना तत्काल प्रभाि से लागू होगी । [फा.स.ं 354/15/2022-टीआरयू] अमृता टाइटस, उप सजचि MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd December, 2024 No. 29/2024-Central Excise G.S.R. 740(E).—In exercise of the powers conferred by section 147 of Finance Act, 2002 (20 of 2002) read with section 5A of the Central Excise Act, 1944 ( 1 of 1944) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the Table below, except as respects things done or omitted to be done before such rescission, namely:- Table Sl. No. Notifications 1. No. 03/2022-Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 491(E), dated the 30th June, 2022. 2. No. 04/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492(E), dated the 30th June, 2022. 3. No. 05/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 493(E), dated the 30th June, 2022. 4. No. 06/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 494(E), dated the 30th June, 2022. 5. No. 07/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 495(E), dated the 30th June, 2022. 6. No. 09/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 497(E), dated the 30th June, 2022. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अधिसचू ना नई दिल्ली, 2 दिसम् बर, 2024 संख्या 30/2024-केन्‍द रीय उत्प ाि िुल्क सा.का.जन. 741(अ).— केंरीय सरकार, जित्त अजधजनयम, 2018 (2018 का 13) की धारा 112 के साथ पठित केन्‍दरीय उत्पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क, और साधारण खडं अजधजनयम, 1897 (1897 का 10) की धारा 21 के अधीन प्रित्त िजियों का प्रयोग करते हुए, और यह संतुष्ट होने पर दक ऐसा करना िनजहत में आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की नीच े ताजलका म ें िी गई जनम्नजलजखत अजधसूचनाओं को जनरजसत करती ह ै एिं इस जनरसन से पहल े दकए गए या छोड े गए दकसी कायय पर इस जनरसन का कोई प्रभाि नहीं होगा, अथायत:् - ताजलका क्र.स.ं अजधसचू ना 1. संख्या 10/2022- केंरीय उत्पाि िल्ु क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, संख्यांक िी.एस.आर. 498(अ), दिनांक 30 िनू , 2022 । 2. संख्या 11/2022- केंरीय उत्पाि िल्ु क, दिनांक 30 िनू , 2022, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित, संख्यांक िी.एस.आर. 499(अ), दिनांक 30 िनू , 2022 । 2. यह अजधसूचना तत्काल प्रभाि से लागू होगी । [फा.स.ं 354/15/2022-टीआरयू] अमृता टाइटस, उप सजचि NOTIFICATION New Delhi, the 2nd December, 2024 No. 30/2024-Central Excise G.S.R. 741(E).— In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018) read with section 5A of the Central Excise Act, 1944 ( 1 of 1944) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the Table below, except as respects things done or omitted to be done before such rescission, namely:- Table Sl. No. Notifications 1. No. 10/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E), dated the 30th June, 2022. 2. No. 11/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 499(E), dated the 30th June, 2022. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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