Home India Ministry of Finance Central Excise...
Date: 02-Sep-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

Gazette Notifications Overview

  • The document comprises three notifications (22/2024, 23/2024, and 24/2024) issued by the Ministry of Finance, Department of Revenue, concerning amendments to central excise duties.
  • These notifications amend previous notifications to specify central excise duty exemptions on Aviation Turbine Fuel (ATF), Motor Spirit (Petrol), and High-Speed Diesel Oil when exported to Bhutan.
  • All three notifications come into effect on September 3, 2024.

Notification 22/2024 - Aviation Turbine Fuel

  • Notification 22/2024 amends Notification No. 18/2022-Central Excise.
  • It substitutes the entry in the table to specify that Aviation Turbine Fuel (ATF) will have a nil excise duty per liter when cleared for export to Bhutan.
  • Previously, the exemption applied to ATF exported to countries other than Bhutan.

Notification 23/2024 - Motor Spirit and High-Speed Diesel Oil

  • Notification 23/2024 amends Notification No. 4/2022-Central Excise.
  • It substitutes entries in the table to specify that Motor Spirit (petrol) and High-Speed Diesel Oil will have a nil excise duty per liter when cleared for export to Bhutan.
  • It also removes paragraph 2 from the original notification.
  • Previously, the exemption applied to Motor Spirit and High-Speed Diesel Oil exported to countries other than Bhutan.

Notification 24/2024 - Motor Spirit and High-Speed Diesel Oil

  • Notification 24/2024 amends Notification No. 10/2022-Central Excise.
  • It substitutes entries in the table to specify that Motor Spirit (petrol) and High-Speed Diesel Oil will have a nil excise duty per liter when cleared for export to Bhutan.
  • It also removes paragraph 2 from the original notification.
  • Previously, the exemption applied to Motor Spirit and High-Speed Diesel Oil exported to countries other than Bhutan.

Impact Analysis

Impact on Exporters

  • Ensure compliance with the updated regulations, particularly regarding documentation and clearance procedures for exports to Bhutan.

Impact on Consumers in Bhutan

  • Monitor market prices in Bhutan to assess the impact of the duty changes on consumer costs.

Impact on Government Revenue

  • The financial impact needs to be assessed and factored into budget forecasts.

Action Items for Businesses

  • Seek clarification from the Central Board of Indirect Taxes and Customs (CBIC) if any ambiguities arise in interpreting the notifications.

Key Entities Referenced

Central Government: The issuer of the notifications, acting through the Ministry of Finance (Department of Revenue). Ministry of Finance (Department of Revenue): The government body responsible for issuing and administering the notifications related to central excise duties. Central Excise Act, 1944: The primary legislation governing central excise duties in India. Section 5A provides the power to grant exemptions from excise duty. Finance Act, 2002: Relevant section is Section 147. This act is read with the Central Excise Act, 1944, providing the legal basis for the notifications. Finance Act, 2018: Relevant section is Section 112. This act is read with the Central Excise Act, 1944, providing the legal basis for the notifications. Notification No. 18/2022-Central Excise: The original notification amended by Notification 22/2024, related to central excise duties. Notification No. 4/2022-Central Excise: The original notification amended by Notification 23/2024, related to central excise duties. Notification No. 10/2022-Central Excise: The original notification amended by Notification 24/2024, related to central excise duties. Bhutan: The country to which the specified goods are exported with a nil excise duty. Aviation Turbine Fuel (ATF): A type of jet fuel specifically mentioned in Notification 22/2024. Motor Spirit (Petrol): Commonly known as petrol, specifically mentioned in Notifications 23/2024 and 24/2024. High-Speed Diesel Oil: A type of diesel fuel specifically mentioned in Notifications 23/2024 and 24/2024.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-02092024-256845 CG-DxLx-xEG-I0D2H0x9x2x0 24-256845 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.ं 492] नई दिल्ली, सोमिार, जसतम्ब र 2, 2024/भार 11, 1946 No. 492] NEW DELHI, MONDAY, SEPTEMBER 2, 2024/BHADRA 11, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अधिसचू ना नई दिल् ली, 2 जसतम्ब र, 2024 सख्ं या 22/2024-केन्‍दर ीय उत्प ाि िल्ु क सा.का.जन. 532(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित केन्‍द रीय उत् पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रित् त िजियों का प्रयोग करत े हुए, यह समाधान हो िान े पर दक ऐसा करना लोक जहत म ें आिश् यक ह,ै भारत सरकार, जित् त मत्रं ालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 18/2022-केन्‍द रीय उत् पाि िल्ु क, दिनांक, 19 िुलाई, 2022, जिसे संख्या सा.का.जन. 584 (अ), दिनांक 19 िुलाई, 2022, म ें भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप खडं (i) में प्रकाजित दकया गया था, म ें और आग े भी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें - (i) क्र. सं. 2 के सामन,े कॉलम (3) में प्रजिजि के जलए, प्रजिजि "एजिएिन टबााइन फ्यलू , िब भूटान के अलािा अन्‍दय ििे ों को जनयाात के जलए क्ल ीयर दकया गया हो " को प्रजतस्ट्थाजपत दकया िाएगा; 5607 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) क्र. सं. 2 और उससे संबंजधत प्रजिजियों के पश् चात् जनम्नजलजखत क्र.सं. और प्रजिजियों को अंत:स्ट् थजपत दकया िाएगा, अथाात ् :- (1) (2) (3) (4) िून्‍दय प्रजत लीटर” । “3 2710 एजिएिन टबााइन फ्यलू , िब भूटान को जनयाात के जलए क्ल ीयर दकया गया हो 2. यह अजधसूचना 3 जसतम्बर, 2024 से प्रिृत्त होगी । [फा. स.ं 190354/257/2023-टीआरय]ू अम्रीता टाइटस, उप सधचव नोट : मुख्य अजधसूचना संख्या 18/2022-केन्‍द रीय उत् पाि िल्ु क, दिनांक 19 िलु ाई, 2022 जिसे सा.का.जन. संख्या 584 (अ), दिनांक 19 िुलाई, 2022 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाधित दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 21/2024- केन्‍द रीय उत् पाि िुल् क, दिनांक 30 अगस्ट्त, 2024 जिसे सा.का.जन. संख्या 525(अ), दिनांक 30 अगस्ट्त, 2024 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd September, 2024 No. 22/2024-Central Excise G.S.R. 532(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/2022-Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, namely:- In the said notification, in the Table, - (i) against S. No. 2, for the entry in column (3), the entry “Aviation Turbine Fuel, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) “3. 2710 Aviation Turbine Fuel, when cleared Nil per litre”. for export to Bhutan 2. This notification shall come into force on the 3rd day of September, 2024. [F. No 190354/257/2023-TRU] AMREETA TITUS, Dy. Secy. Note: The principal notification No. 18/2022-Central Excise, dated the 19th July, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, and was last amended vide notification No. 21/2024-Central Excise, dated the 30th August, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 525(E), dated the 30th August, 2024.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अधिसचू ना नई दिल् ली, 2 जसतम्ब र, 2024 सख्ं या 23/2024-केन्‍दर ीय उत्प ाि िल्ु क सा.का.जन. 533(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित केन्‍द रीय उत् पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रित् त िजियों का प्रयोग करत े हुए, यह समाधान हो िान े पर दक ऐसा करना लोक जहत म ें आिश् यक ह,ै भारत सरकार, जित् त मत्रं ालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 4/2022-केन्‍द रीय उत् पाि िुल् क, दिनांक 30 िनू , 2022, जिस े संख्या सा.का.जन. 492 (अ), दिनांक 30 िून, 2022 म ें भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खडं (i) में प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें- (i) क्र. सं. 1 के सामने, कॉलम (3) में प्रजिजि के जलए, प्रजिजि " मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता ह,ै िब भूटान के अलािा अन्‍दय िेिों को जनयाात के जलए क्ल ीयर दकया गया हो " को प्रजतस्ट्थाजपत दकया िाएगा; (ii) क्र. सं. 1 और उससे संबंजधत प्रजिजियों के पश् चात् जनम्नजलजखत क्र.सं. और प्रजिजियों को अंत:स्ट् थजपत दकया िाएगा, अथाात ् :- (1) (2) (3) (4) िून्‍दय प्रजत लीटर” । “1क 2710 मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता है, िब भूटान को जनयाात के जलए क्ल ीयर दकया गया हो (iii) क्र. सं. 2 के सामने, कॉलम (3) में प्रजिजि के जलए, प्रजिजि " मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता ह,ै िब भूटान के अलािा अन्‍दय िेिों को जनयाात के जलए क्ल ीयर दकया गया हो " को प्रजतस्ट्थाजपत दकया िाएगा; (iv) क्र. सं. 2 और उससे संबंजधत प्रजिजियों के पश् चात् जनम्नजलजखत क्र.सं. और प्रजिजियों को अंत:स्ट् थजपत दकया िाएगा, अथाात ् :- (1) (2) (3) (4) िून्‍दय प्रजत लीटर” । “3 2710 हाई स्ट्पीड डीिल ऑइल, िब भूटान को जनयाात के जलए क्ल ीयर दकया गया हो 2. पैराग्राफ 2 को लोप दकया िाएगा; 3. यह अजधसूचना 3 जसतम्बर, 2024 से प्रिृत्त होगी । [फा. स.ं 190354/257/2023-टीआरय]ू अम्रीता टाइटस, उप सधचव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट :मुख्य अजधसूचना संख्या 04/2022-केन्‍द रीय उत् पाि िल्ु क , दिनांक 30 िनू , 2022 जिसे सा.का.जन. संख्या 492 (अ), दिनांक 30 िून, 2022 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखडं (i) म ें प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 09/2024- केन्‍दर ीय उत् पाि िुल् क, दिनांक 29 फ़रिरी, 2024 जिस े सा.का.जन. संख्या 149(अ), दिनांक 29 फ़रिरी, 2024 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था। NOTIFICATION New Delhi, the 2nd September, 2024 No. 23/2024-Central Excise G.S.R. 533(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), 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, namely:- In the said notification,- (a) in the Table,- (i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) “1A. 2710 Motor spirit, commonly known as Nil per litre”; petrol, when cleared for export to Bhutan (iii) against S. No. 2, for the entry in column (3), the entry “High speed diesel oil, when cleared for export to countries other than Bhutan” shall be substituted; (iv) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) “3. 2710 High speed diesel oil, when cleared for Nil per litre”; export to Bhutan (b) paragraph 2 shall be omitted. 3. This notification shall come into force on the 3rd September, 2024. [F. No 190354/257/2023-TRU] AMREETA TITUS, Dy. Secy. Note: The principal notification No. 04/2022-Central Excise, dated the 30th June, 2022, was 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, and was last amended vide notification No. 09/2024-Central Excise, dated the 29th February, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 149(E), dated the 29th February, 2024.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 अधिसचू ना नई दिल् ली, 2 जसतम्ब र, 2024 सख्ं या 24/2024-केन्‍दर ीय उत्प ाि िल्ु क सा.का.जन. 534(अ).—केंरीय सरकार, जित् त अजधजनयम, 2018 (2018 का 13) की धारा 112 के साथ पठित केन्‍द रीय उत् पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रित् त िजियों का प्रयोग करत े हुए, यह समाधान हो िान े पर दक ऐसा करना लोक जहत म ें आिश् यक ह,ै भारत सरकार, जित् त मत्रं ालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 10/2022-केन्‍द रीय उत् पाि िल्ु क, दिनाकं 30 िनू , 2022, जिसे संख्या सा.का.जन. 498 (अ), दिनांक 30 िून, 2022 म ें भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खडं (i) में प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें- (i) क्र. सं. 1 के सामने, कॉलम (3) में प्रजिजि के जलए, प्रजिजि " मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता ह,ै िब भूटान के अलािा अन्‍दय िेिों को जनयाात के जलए क्ल ीयर दकया गया हो " को प्रजतस्ट्थाजपत दकया िाएगा; (ii) क्र. सं. 1 और उससे संबंजधत प्रजिजियों के पश् चात् जनम्नजलजखत क्र.सं. और प्रजिजियों को अंत:स्ट् थजपत दकया िाएगा, अथाात ् :- (1) (2) (3) (4) िून्‍दय प्रजत लीटर” । “1क 2710 मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता है, िब भूटान को जनयाात के जलए क्ल ीयर दकया गया हो (iii) क्र. स.ं 2 के सामने, कॉलम (3) में प्रजिजि के जलए, प्रजिजि " मोटर जस्ट्पठरट, सामान्‍दयता जिसे पेरोल के नाम से िाना िाता ह,ै िब भूटान के अलािा अन्‍दय िेिों को जनयाात के जलए क्ल ीयर दकया गया हो " को प्रजतस्ट्थाजपत दकया िाएगा; (iv) क्र. सं. 2 और उससे संबंजधत प्रजिजियों के पश् चात् जनम्नजलजखत क्र.सं. और प्रजिजियों को अंत:स्ट् थजपत दकया िाएगा, अथाात ् :- (1) (2) (3) (4) िून्‍दय प्रजत लीटर” । “3 2710 हाई स्ट्पीड डीिल ऑइल, िब भूटान को जनयाात के जलए क्ल ीयर दकया गया हो 2. पैराग्राफ 2 को लोप दकया िाएगा; 3. यह अजधसूचना 3 जसतम्बर, 2024 से प्रिृत्त होगी । [फा. स.ं 190354/257/2023-टीआरय]ू अम्रीता टाइटस, उप सधचव6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट : मख्ु य अजधसूचना संख्या 10/2022-केन्‍द रीय उत् पाि िल्ु क, दिनांक 30 िून, 2022 जिसे सा.का.जन. संख्या 498 (अ), दिनांक 30 िून, 2022 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखडं (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 12/2023- केन्‍द रीय उत् पाि िल्ु क, दिनांक 3 माचा, 2023 जिसे सा.का.जन. संख्या 168(अ), दिनांक 3 माचा, 2023 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ेंप्रकाजित दकया गया था। NOTIFICATION New Delhi, the 2nd September, 2024 No. 24/2024-Central Excise G.S.R. 534(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), 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, namely:- In the said notification,- (a) in the Table,- (i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) “1A. 2710 Motor spirit, commonly known as Nil per litre”; petrol, when cleared for export to Bhutan (iii) against S. No. 2, for the entry in column (3), the entry “High speed diesel oil, when cleared for export to countries other than Bhutan” shall be substituted; (iv) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) “3. 2710 High speed diesel oil, when cleared for Nil per litre”; export to Bhutan (b) paragraph 2 shall be omitted. 2. This notification shall come into force on the 3rd September, 2024. [F. No 190354/257/2023-TRU] AMREETA TITUS, Dy. Secy. Note: The principal notification No. 10/2022-Central Excise, dated the dated the 30th June, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E), dated the dated the 30th June, 2022, and was last amended vide notification No. 12/2023- Central Excise, dated the 3rd March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 168(E), dated the 3rd March, 2023. 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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