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Date: 03-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

Gazette Notifications Overview

  • This gazette notification includes three separate notifications related to Central Excise and Customs duties.
  • The notifications are issued by the Ministry of Finance (Department of Revenue) and are effective immediately from December 3, 2024.

Central Excise Notification (No. 31/2024)

  • Notification No. 31/2024-Central Excise rescinds the earlier Notification No. 08/2022-Central Excise, dated June 30, 2022.
  • The rescission is done under the powers conferred by Section 5A of the Central Excise Act, 1944, read with Section 112 of Finance Act, 2018, Section 125 of the Finance Act, 2021 and Section 21 of General Clauses Act, 1897.
  • The rescission does not affect actions taken or omitted before the date of this notification.

Customs Notification (No. 48/2024)

  • Notification No. 48/2024-Customs rescinds the earlier Notification No. 32/2022-Customs, dated June 30, 2022.
  • The rescission is done under the powers conferred by sub-section (1) of section 25 of Customs Act, 1962, read with Section 147 of Finance Act, 2002 and Section 21 of General Clauses Act, 1897.
  • The rescission does not affect actions taken or omitted before the date of this notification.

Central Excise Amendment Rules Notification (No. 01/2024)

  • Notification No. 01/2024-Central Excise (N.T.) introduces the Central Excise (Amendment) Rules, 2024.
  • These rules amend the Central Excise Rules, 2017 by omitting the first proviso in rule 18 and the proviso in rule 19.
  • The amendment is done under the powers conferred by section 37 of the Central Excise Act, 1944.

Impact Analysis

Businesses Dealing with Central Excise

  • It is important to understand that actions taken before the rescission date are not affected.

Businesses Dealing with Customs

  • It is important to understand that actions taken before the rescission date are not affected.

Government Agencies

  • They need to ensure that all relevant personnel are aware of the rescissions and amendments.

General Public

  • It is important to note that the rescissions are for specific notifications and do not indicate a complete overhaul of the Central Excise and Customs laws.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation governing central excise duties in India. Specific sections like 5A and 37 are mentioned. Finance Act, 2018: The Finance Act of 2018, specifically section 112, is referenced in the context of central excise. Finance Act, 2021: The Finance Act of 2021, specifically section 125, is referenced in the context of central excise. Customs Act, 1962: The primary legislation governing customs duties in India. Section 25(1) is specifically referenced. Finance Act, 2002: The Finance Act of 2002, specifically section 147, is referenced in the context of customs. General Clauses Act, 1897: The Act provides general rules for interpretation of statutes. Section 21 is referenced for the power to rescind notifications. Central Excise Rules, 2017: The rules governing the procedures and compliance related to central excise. Rules 18 and 19 are specifically amended. Ministry of Finance (Department of Revenue): The government body responsible for issuing these notifications related to central excise and customs. Notification No. 08/2022-Central Excise: The Central Excise notification dated June 30, 2022, which has been rescinded by Notification No. 31/2024-Central Excise. Notification No. 32/2022-Customs: The Customs notification dated June 30, 2022, which has been rescinded by Notification No. 48/2024-Customs.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-03122024-259120 CG-DxLx-xEG-I0D3H1x2x2x0 24-259120 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.ं 683] नई दिल्ली, मगं लिार, दिसम्ब र 3, 2024/अग्रहायण 12, 1946 No. 683] NEW DELHI, TUESDAY, DECEMBER 3, 2024/AGRAHAYANA 12, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 3 दिसम् बर, 2024 स.ं 31/2024-केन्‍दर ीय उत्प ाि िल्ु क सा.का.जन. 743(अ).––केंरीय सरकार, केन्‍दरीय उत्पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क के साथ पठित जित्त अजधजनयम, 2018 (2018 का 13) की धारा 112, जित्त अजधजनयम, 2021 (2021 का 13) की धारा 125 और साधारण खंड अजधजनयम, 1897 (1897 का 10) की धारा 21 के अधीन प्रित्त िजियों का प्रयोग करत े हुए, और यह संतुष्ट होने पर दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 08/2022- केन्‍द रीय उत् पाि िल्ु क, दिनांक 30 िून, 2022, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ें सा.का.जन. संख्या 496(अ), दिनांक 30 िून, 2022 के तहत प्रकाजित दकया गया था, को जनरजसत, ऐस ेजनरसन स े पूिव की गई और करने स ेलोप की गई बातो को छोड़त े हुए, करती ह ै। 2. यह अजधसूचना तत्काल प्रभाि स े लागू होगी । [फा. स.ं 354/15/2022-टीआरयू] अमृता टाइटस, उप सजचि 7824 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue)) NOTIFICATION New Delhi, the 3rd December, 2024 No. 31/2024-Central Excise G.S.R. 743(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), Section 125 of the Finance Act, 2021(13 of 2021) 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 notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 08/2022- 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. 496(E), dated the 30th June, 2022, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. अजधसचू ना नई दिल्ली, 3 दिसम् बर, 2024 स.ं 48/2024-सीमा िल्ु क सा.का.जन. 744(अ).––केंरीय सरकार, सीमािुल्क अजधजनयम,1962 (1962 का 52) की धारा 25 की उपधारा (1) के साथ पठित जित्त अजधजनयम, 2002 (2002 का 20) की धारा 147 और साधारण खडं अजधजनयम, 1897 (1897 का 10) की धारा 21 के अधीन प्रित्त िजियों का प्रयोग करत े हुए, और यह संतष्टु होने पर दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मत्रं ालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 32/2022- सीमा िुल् क, दिनांक 30 िून, 2022, जिसे भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म ें सा.का.जन. संख्या 500 (अ), दिनांक 30 िनू , 2022 के तहत प्रकाजित दकया गया था, को जनरजसत, ऐस े जनरसन स े पूि व की गई और करने स ेलोप की गई बातो को छोड़त े हुए, करती ह।ै 2. यह अजधसूचना तत्काल प्रभाि स े लागू होगी । [फा. स.ं 354/15/2022-टीआरयू] अमृता टाइटस, उप सजचि NOTIFICATION New Delhi, the 3rd December, 2024 No. 48 /2024-Customs G.S.R. 744(E).— In exercise of the powers conferred by sub-section (1) of section 25 of Customs Act, 1962 (52 of 1962) read with Section 21 of General Clauses Act, 1897 (10 of 1897) and Section 147 of Finance Act, 2002 ( 20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2022-Customs, dated 30th June, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 500(E), dated 30th June, 2022, except as respects things done or omitted to be done before such rescission. 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 अजधसचू ना नई दिल्ली, 3 दिसम् बर, 2024 स.ं 01/2024-केन्‍दर ीय उत्प ाि िल्ु क (एन. टी.) सा.का.जन. 745(अ).––केंरीय सरकार, केन्‍दरीय उत्पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 37 के अधीन प्रित्त िजियों का प्रयोग करते हुए, केंरीय उत् पाि िल्ु क जनयम, 2017, का संिोधन करने के जनम्नजलजखत जनयम बनाती ह,ै यथा :- 1. सजं िप्त िीर्कव और प्रारम्भन - (1) इन जनयमों का संजिप्त नाम केन्‍दरीय उत्पाि िुल्क (संिोधन) जनयम, 2024 ह।ै (2) य ेतत्काल प्रभाि स ेलाग ू होंगे। 2. उि केन्‍दरीय उत्पाि िल्ु क जनयम, 2017 (जिस े इसम ें इसके पश्चात उि जनयम कहा गया ह ै ) के जनयम 18 म,ें स्ट्पष्टीकरण स ेपहल,े पहल े परन्‍दतुक को लोप दकया िायेगा। 3. उि जनयम म,ें जनयम 19 म,ें परन्‍दतुक को लोप दकया िायेगा। [फा. स.ं 354/15/2022-टीआरयू] अमृता टाइटस, उप सजचि NOTIFICATION New Delhi, the 3rd December, 2024 No. 01/2024-Central Excise (N.T.) G.S.R. 745(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: - 1. Short title and commencement - (1) These rules may be called the Central Excise (Amendment) Rules, 2024. (2) This notification shall come into force with immediate effect. 2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation, the first proviso shall be omitted; 3. In the said Rules, in rule 19, the proviso shall be omitted. [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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