Home India Ministry of Finance In exercise of the power conferred by sub section 2A of sect...
Date: 2018-02-02 Category: Extra Ordinary State: Union Government Country: India

In exercise of the power conferred by sub section 2A of section 5A of the Central Excise Act, 1944

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance, Department of Revenue, concerning central excise. The notifications clarify the applicability of previous notifications (7/2018, 8/2018 & 11/2017) and introduce amendments. A key date is February 1, 2018, as the amendments do not apply to goods manufactured on or before this date but cleared on or after February 2, 2018. Key Points / Main Content: Notification 14/2018-Central Excise: Clarifies notification 7/2018-Central Excise, dated February 2, 2018. Adds an explanation: the notification does not apply to goods manufactured on or before February 1, 2018, and cleared on or after February 2, 2018. Notification 15/2018-Central Excise: Clarifies notification 8/2018-Central Excise, dated February 2, 2018. Adds an explanation: the notification does not apply to goods manufactured on or before February 1, 2018, and cleared on or after February 2, 2018. Notification 16/2018-Central Excise: Clarifies notification 11/2017-Central Excise, dated June 30, 2017. Specifies that amendments made in Sl Nos. 2, 3, 4, 5 and 6, vide notification No. 9/2018-Central Excise, dated February 2, 2018, shall not apply to goods manufactured on or before February 1, 2018 and cleared on or after February 2, 2018. Impact Analysis: Manufacturers: Impact: Manufacturers of excisable goods are impacted by the clarification regarding the applicability of notifications 7/2018, 8/2018 & 11/2017 with respect to goods manufactured before February 1, 2018, and cleared on or after February 2, 2018. Action Required: Manufacturers need to determine if the amendments apply to their goods based on the manufacturing and clearance dates. Central Government (Ministry of Finance, Department of Revenue): Impact: Responsible for implementing and enforcing the central excise regulations and amendments. Action Required: Ensure the amendments are properly communicated and implemented.

Key Entities Referenced

Ministry of Finance Department of Revenue: A department of the Government of India responsible for finances. Central Excise Act, 1944: An act of the Indian Parliament related to central excise duties. Finance Act, 1998: An act of the Indian Parliament related to finance. Finance Act, 1999: An act of the Indian Parliament related to finance. New Delhi: The location where the notification was issued. New Delhi, Delhi Notification No. 72018Central Excise: A notification related to Central Excise issued by the Government of India. Notification No. 82018Central Excise: A notification related to Central Excise issued by the Government of India. Notification No. 112017Central Excise: A notification related to Central Excise issued by the Government of India.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 65] ubZ fnYyh] 'kqØokj] iQjojh 2] 2018@ek?k 13] 1939 No. 65] NEW DELHI, FRIDAY, FEBRUARY 2, 2018/MAGHA 13, 1939 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 02 फरवरी, 2018 सससस..ंं..ंं 11114444////2222000011118888----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15) ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3) पप प पाााादददद शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कककक ससससाााा....ककककाााा....ििििनननन.... 111144442222((((अअअअ))))....————के(cid:11)(cid:12) ीय उ(cid:15)प ाद शु(cid:6) क अिधिनयम, 1944 (1944 का 1) क(cid:23) धारा 5क क(cid:23) उप धारा (2क) के तहत (cid:31)द(cid:15)त शि!य" का (cid:31)योग करत े %ए, िव(cid:15)त (स*ं या 2) अिधिनयम, 1998 (1998 का 21) क(cid:23) धारा 111 के साथ प.ठत, के(cid:11)(cid:12) सरकार, इस बात पर िवचार करत े %ए (cid:4)क भारत सरकार, िव(cid:15)त मं5ालय (राज7 व िवभाग) क(cid:23) अिधसचू ना स*ं य ा 7/2018- के(cid:11)(cid:12) ीय उ(cid:15)प ाद शु(cid:6)क , (cid:4)दनाकं 02 फरवरी, 2018 िजसे सा.का.िन.133(अ) के तहत भारत के राजप5 के असाधारण के भाग II, खंड 3, उप-खंड (i) म < (cid:31)कािशत (cid:4)कया गया था, क(cid:23) (cid:31)यो=य ता को 7 प> ट करना ज@री ह,ै और इसीिलए, एतदBारा उCत अिधसूचना म< और आगे भी िनFन िलिखत संशोधन करती ह,ै यथा:- उCत अिधसूचना म,< िनFन िलिखत 7प > टीकरण को अंत:7 थािपत (cid:4)कया जाएगा, यथा :- ““““(cid:23)(cid:23)(cid:23)(cid:23)पप पप (cid:24)(cid:24)(cid:24)(cid:24)टट टट ीीीीककककररररणणणण––––इस अिधसूचना म< िनिहत कोई भी बात उन व7 तुI पर लागू नहJ ह"गी िजनका िविनमाKण 01 फरवरी, 2018 को या उसके पहले (cid:4)कया गया हो और उनको 02 फरवरी, 2018 को या उसके बाद “C लीयर” (cid:4)कया गया हो ।” [फा. स.ं 334/04/2018-टीआरयू] गुंजन कुमार वमा,K अवर सिचव ननननोोोोटटटट :::: (cid:31)धान अिधसूचना सं*य ा 07/2018-के(cid:11) (cid:12)ीय उ(cid:15) पाद शु(cid:6)क , (cid:4)दनांक 02 फरवरी, 2018 को सा.का.िन. 133(अ), (cid:4)दनाकं 02 फरवरी, 2018 के तहत भारत के राजप5, असाधारण, के भाग II, खंड 3, उप-खंड (i) म <(cid:31)कािशत (cid:4)कया ह ै। 667 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd February, 2018 No. 14/2018-Central Excise G.S.R. 142(E).—In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), read with section 111 of the Finance (No.2), Act, 1998 (21 of 1998), the Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 133 (E ), dated the 2nd February, 2018, and therefore, hereby makes the following amendments in the said notification, namely:- In the said notification, the following Explanation shall be inserted, namely: - “Explanation. - Nothing contained in this notification shall apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.”. [F. No. 334/04/2018-TRU] GUNJAN KUMAR VERMA, Under Secy. Note : The principal notification No. 07/2018-Central Excise, dated the 02nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 133(E), dated the 02nd February, 2018. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 2 फरवरी, 2018 सससस..ंं..ंं 11115555////2222000011118888----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15) ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3) पप प पाााादददद शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कककक ससससाााा....ककककाााा....ििििनननन.... 111144443333((((अअअअ))))....————के(cid:11)(cid:12) ीय उ(cid:15)प ाद शु(cid:6) क अिधिनयम, 1944 (1944 का 1) क(cid:23) धारा 5क क(cid:23) उप धारा (2क) के तहत (cid:31)द(cid:15)त शि!य" का (cid:31)योग करत े %ए, िव(cid:15)त अिधिनयम, 1999 (1999 का 27) क(cid:23) धारा 133 के साथ प.ठत, के(cid:11)(cid:12) सरकार, इस बात पर िवचार करते %ए (cid:4)क भारत सरकार, िव(cid:15)त मं5ालय (राज7 व िवभाग) क(cid:23) अिधसूचना सं* या 8/2018- के(cid:11)(cid:12) ीय उ(cid:15)प ाद शु(cid:6)क , (cid:4)दनाकं 02 फरवरी, 2018 िजसे सा.का.िन. 134(अ) के तहत भारत के राजप5 के असाधारण के भाग II, खंड 3, उप-खंड (i) म < (cid:31)कािशत (cid:4)कया गया था, क(cid:23) (cid:31)यो=य ता को 7 प> ट करना ज@री ह,ै और इसीिलए, एतदBारा उCत अिधसूचना म< और आगे भी िनFन िलिखत संशोधन करती ह,ै यथा: - उCत अिधसूचना म,< िनFन िलिखत 7प > टीकरण को अंत:7 थािपत (cid:4)कया जाएगा, यथा :- ““““(cid:23)(cid:23)(cid:23)(cid:23)पप पप (cid:24)(cid:24)(cid:24)(cid:24)टट टट ीीीीककककररररणणणण––––इस अिधसूचना म< िनिहत कोई भी बात उन व7 तुI पर लागू नहJ ह"गी िजनका िविनमाKण 01 फरवरी, 2018 को या उसके पहले (cid:4)कया गया हो और उनको 02 फरवरी, 2018 को या उसके बाद “C लीयर” (cid:4)कया गया हो ।” [फा. स.ं 334/04/2018-टीआरय]ू गुंजन कुमार वमा,K अवर सिचव ननननोोोोटटटट : (cid:31)धान अिधसूचना सं*य ा 08/2018-के(cid:11) (cid:12)ीय उ(cid:15) पाद शु(cid:6) क, (cid:4)दनाकं 02 फरवरी, 2018 को सा.का.िन. 134(अ), (cid:4)दनाकं 02 फरवरी, 2018 के तहत भारत के राजप5, असाधारण, के भाग II, खंड 3, उप खंड (i) म <(cid:31)कािशत (cid:4)कया ह ै।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 NOTIFICATION New Delhi, the 2nd February, 2018 No. 15/2018-Central Excise G.S.R. 143(E).—In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), read with section 133 of the Finance Act, 1999 (27 of 1999), the Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 134 (E), dated the 2nd February, 2018, and therefore, hereby makes the following amendments in the said notification, namely:- In the said notification, the following Explanation shall be inserted, namely: - “Explanation. - Nothing contained in this notification shall apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.”. [F. No. 334/04/2018-TRU] GUNJAN KUMAR VERMA, Under Secy. Note : The principal notification No. 08/2018-Central Excise, dated the 02nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 134(E), dated the 02nd February, 2018. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 02 फरवरी, 2018 सससस..ंं..ंं 16/2018-ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15) (cid:15)(cid:15) ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पप पप ाााादददद शशशश(cid:22)(cid:22)ुु(cid:22)(cid:22)ुु कककक ससससाााा....ककककाााा....ििििनननन.... 111144444444((((अअअअ))))....————के(cid:11)(cid:12) ीय उ(cid:15)प ाद शु(cid:6) क अिधिनयम, 1944 (1944 का 1) क(cid:23) धारा 5क क(cid:23) उप धारा (2क) के तहत (cid:31)द(cid:15)त शि!य" का (cid:31)योग करत े %ए, के(cid:11) (cid:12) सरकार, इस बात पर िवचार करते %ए (cid:4)क भारत सरकार, िव(cid:15)त मं5ालय (राज7व िवभाग) क(cid:23) अिधसूचना सं*य ा 11/2017- के(cid:11) (cid:12)ीय उ(cid:15) पाद शु(cid:6)क , सा.का.िन. 793(अ), (cid:4)दनाकं 30 जून, 2017 के तहत भारत के राजप5 के असाधारण के भाग II, खंड 3, उप-खंड (i) म < (cid:31)कािशत (cid:4)कया गया था, क(cid:23) (cid:31)यो=य ता को 7 प> ट करना ज@री ह,ै और इसीिलए, एतदBारा उC त अिधसचू ना म< और आगे भी िनFन िलिखत सशं ोधन करती ह,ै यथा:- उCत अिधसूचना म,< सारणी के पPच ात, िनF निलिखत 7 प> टीकरण को अंत:7 थािपत (cid:4)कया जाएगा, यथा :- ““““(cid:23)(cid:23)(cid:23)(cid:23)पप पप (cid:24)(cid:24)(cid:24)(cid:24)टट टट ीीीीककककररररणणणण –––– Qम सं*य ा 2, 3, 4, 5 और 6 म < अिधसचू ना स*ं या 9/2018-के(cid:11) (cid:12)ीय उ(cid:15) पाद शु(cid:6) क, (cid:4)दनाकं 02 फरवरी, 2018, िजसे सा.का.िन. 135(अ), (cid:4)दनाकं 02 फरवरी, 2018 के तहत भारत के राजप5, असाधारण, के भाग II, खंड 3, उप-खंड (i) म < (cid:31)कािशत (cid:4)कया गया था, के Bारा (cid:4)कए गए संशोधन उन व7 तIु पर लागू नहJ ह"गे िजनका िविनमाणK 01 फरवरी, 2018 को या उसके पहल े(cid:4)कया गया हो और उनको 02 फरवरी, 2018 को या उसके बाद “C लीयर” (cid:4)कया गया हो ।” [फा. स.ं 334/04/2018-टीआरय]ू गुंजन कुमार वमा,K अवर सिचव ननननोोोोटटटट :::: (cid:31)धान अिधसूचना सं*य ा 11/2017-के(cid:11) (cid:12)ीय उ(cid:15) पाद शु(cid:6) क को सा.का.िन. 793 (अ) (cid:4)दनाकं 30 जनू , 2017 के तहत भारत के राजप5, असाधारण, के भाग II, खंड 3, उप खंड (i) म< (cid:31)कािशत (cid:4)कया गया था और इसम< अिं तम बार अिधसूचना सं*य ा 09/2018-के(cid:11)(cid:12) ीय उ(cid:15) पाद शु(cid:6) क, (cid:4)दनाकं 02 फरवरी, 2018 िजस े सा.का.िन. 135(अ), (cid:4)दनाकं 02 फरवरी, 2018 के तहत भारत के राजप5, असाधारण, के भाग II, खंड 3, उप-खंड (i) म< (cid:31)कािशत (cid:4)कया गया था, के Bारा सशं ोधन (cid:4)कया गया ह ै।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 2nd February, 2018 No. 16/2018-Central Excise G.S.R. 144(E).—In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), the Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2017-Central Excise, dated the 30th June, 2017, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 793(E), dated the 30th June, 2017, and therefore, hereby makes the following further amendments in the said notification, namely:- In the said notification, after the table, the following Explanation shall be inserted, namely: - “Explanation. - The amendments made, in Sl Nos. 2, 3, 4, 5 and 6, vide notification No. 9/2018- Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, and Section 3, Sub-section (i), vide number G.S.R. 135 (E), dated the 2nd February, 2018, shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.” [F. No. 334/04/2018-TRU] GUNJAN KUMAR VERMA, Under Secy. Note : The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 793(E), dated the 30th June, 2017 and last amended by notification No.09/2018-Central Excise dated 02nd February, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 135(E), dated the 02nd February, 2018. 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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