Executive Summary:
This document contains three notifications from the Ministry of Finance, Department of Revenue, amending prior notifications related to Central Excise and Customs. The amendments pertain to changes in entries in a table within the original notifications. All three notifications come into effect on March 14, 2020.
Key Points / Main Content:
Notification 1 (No. 3/2020-Central Excise, G.S.R. 171(E)):
* Amends notification No. 05/2019-Central Excise, dated July 6, 2019.
* In the table of the original notification:
* Against Sl. No. 1, column 4 entry is substituted with "Rs. 10 per litre".
* Against Sl. No. 2, column 4 entry is substituted with "Rs. 4 per litre".
Notification 2 (No. 4/2020-Central Excise, G.S.R. 172(E)):
* Amends notification No. 04/2019-Central Excise, dated July 6, 2019.
* In the table of the original notification:
* Against Sl. No. 1, column 4 entry is substituted with "Rs. 10 per litre".
* Against Sl. No. 2, column 4 entry is substituted with "Rs. 10 per litre".
Notification 3 (No. 15/2020-Customs, G.S.R. 173(E)):
* Amends notification No. 18/2019-Customs, dated July 6, 2019.
* In the table of the original notification:
* Against Sl. No. 1, column 4 entry is substituted with "Rs. 10 per litre".
* Against Sl. No. 2, column 4 entry is substituted with "Rs. 10 per litre".
Impact Analysis:
Stakeholders involved in Central Excise and Customs:
Impact: Stakeholders involved in central excise and customs will be affected by the change in entries mentioned in the notification.
Action Required: Stakeholders should update their records and processes to reflect the new rates per litre as of March 14, 2020.
Key Entities Referenced
Ministry of Finance Department of Revenue: The department within the Indian government responsible for revenue and finance matters, which issued the notifications.
New Delhi: The location where the notifications were issued.
Finance Act, 2002: A legislative act that is referenced for the powers conferred in the notification regarding central excise.
Central Excise Act, 1944: A key act related to central excise duties which is mentioned as 'the Excise Act' and used as a reference for the amendments.
Finance Act, 2018: A legislative act that is referenced for the powers conferred in the notification.
Customs Act, 1962: A key act related to customs duties which is referenced in the notification.
Gaurav Singh: The Deputy Secretary who is signing the notification.
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एल.-अ.-13032020-218652
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CG-DL-E-13032020-218652
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 147] नई दिल्ली, िुक्रिार, माच च13, 2020/फाल् गनु 23, 1941
No. 147] NEW DELHI, FRIDAY, MARCH 13, 2020/PHALGUNA 23, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 13 माच,च 2020
स.ं 3/2020-केन्द्रीय उत्पाि-िल्ु क
सा.का.जन. 171(अ).—केन्द्रीय सरकार, केन्द्रीय उत्पाि-िुल्क अजधजनयम, 1944 (1944 का 1) (जिसे इसम ें
इसके पश्चात ् उत्पाि-िुल्क अजधजनयम कहा गया ह)ै की धारा 5क के साथ पठित जित्त अजधजनयम, 2002 (2002 का
20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोक जहत म ें ऐसा करना
आिश्यक ह,ै भारत सरकार के जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना स.ं 5/2019- केन्द् रीय उत् पाि िल्ु क,
तारीख 6 िुलाई, 2019 म,ें िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. 488(अ)
तारीख 6 िलु ाई, 2019 द्वारा प्रकाजित की गई थी, जनम्न जलजखत संिोधन करती ह,ै अथाचत-्
उक्त अजधसूचना म,ें सारणी म,ें-
(i) क्रम संख्या 1 के सामन,े स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “10 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी;
(ii) क्रम संख्या 2 के सामन,े स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “4 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी।
2. यह अजधसूचना 14 माच,च 2020 स े प्रभािी होगी ।
[फा. स.ं 354/123/2014-टीआरय ू (भाग-1)]
गौरि ससंह, उप सजचि
1436 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 13th March, 2020
No. 3/2020-Central Excise
G.S.R. 171(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) (herein after referred to as
the Excise Act), the Central Government being satisfied that it is necessary in the public interest so to
do, hereby makes the following amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 05/2019-Central Excise, dated the 6th July, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 488(E), dated the 6th July, 2019, namely:-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry “Rs. 10 per litre” shall be substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry “Rs. 4 per litre” shall be substituted;
2. This notification shall come into force with effect from the 14th March, 2020.
[F. No. 354/123/2014-TRU (Pt-1)]
GAURAV SINGH, Dy. Secy.
अजधसचू ना
नई दिल्ली, 13 माचच, 2020
स.ं 4/2020-केन्द्रीय उत्पाि-िल्ु क
सा.का.जन. 172(अ).—केन्द्रीय सरकार, केन्द्रीय उत्पाि-िुल्क अजधजनयम, 1944 (1944 का 1) (जिस े
इसमें इसके पश्चात् उत्पाि-िुल्क अजधजनयम कहा गया ह ै ) की धारा 5क के साथ पठित जित्त अजधजनयम, 2018
(2018 का 13) की धारा 112 द्वारा प्रित्त िजियों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोक जहत म ें
ऐसा करना आिश्यक ह,ै भारत सरकार के जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं. 4/2019- केन्द् रीय
उत् पाि िुल् क, तारीख 6 िलु ाई, 2019 म,ें िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें
सा.का.जन. 487(अ) तारीख 6 िुलाई, 2019 द्वारा प्रकाजित की गई थी, जनम्न जलजखत संिोधन करती ह,ै अथाचत-्
उक्त अजधसूचना म,ें सारणी में,-
(i) क्रम संख्या 1 के सामन,े स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “10 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी;
(ii) क्रम संख्या 2 के सामने, स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “10 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी।
2. यह अजधसूचना 14 माच,च 2020 से प्रभािी होगी ।
[फा. स.ं 354/123/2014-टीआरय ू (भाग-1)]
गौरि ससंह, उप सजचि
NOTIFICATION
New Delhi, the 13th March, 2020
No. 4/2020-Central Excise
G.S.R. 172(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) (herein after referred to as
the Excise Act), the Central Government being satisfied that it is necessary in the public interest so to
do, hereby makes the following amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 04/2019-Central Excise, dated the 6th July, 2019,[भाग II— खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
487(E), dated the 6th July, 2019, namely:-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry “Rs. 10 per litre” shall be substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry “Rs. 10 per litre” shall be substituted;
2. This notification shall come into force with effect from the 14th March, 2020.
[F. No. 354/123/2014-TRU (Pt-1)]
GAURAV SINGH, Dy. Secy.
अजधसचू ना
नई दिल्ली, 13 माचच, 2020
स.ं 15/2020-सीमािल्ु क
सा.का.जन. 173(अ).—केन्द्रीय सरकार, सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की
उपधारा (1) के साथ पठित जित्त अजधजनयम, 2018 (2018 का 13) की धारा 111 द्वारा प्रित्त िजियों का प्रयोग
करते हुए, यह समाधान हो िाने पर ऐसा करना लोक जहत में आिश्यक है, भारत सरकार के जित् त मंत्रालय (रािस्ट् ि
जिभाग) की अजधसूचना सं. 18/2019- सीमािुल् क, तारीख 6 िुलाई, 2019 म,ें िो भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उपखंड (i) में सा.का.जन. 475(अ) तारीख 6 िुलाई, 2019 द्वारा प्रकाजित की गई थी, जनम्न जलजखत
संिोधन करती ह,ै अथाचत-्
उक्त अजधसूचना म,ें सारणी में,-
(i) क्रम संख्या 1 के सामने, स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “10 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी;
(ii) क्रम संख्या 2 के सामने, स्ट्तंभ (4) की प्रजिजि के स्ट्थान पर “10 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की
िाएगी।
2. यह अजधसूचना 14 माच,च 2020 से प्रभािी होगी ।
[फा. स.ं 354/123/2014-टीआरय ू (भाग-1)]
गौरि ससंह, उप सजचि
NOTIFICATION
New Delhi, the 13th March, 2020
No. 15/2020-Customs
G.S.R. 173(E).—In exercise of the powers conferred by section 111 of Finance Act, 2018 (13
of 2018), read with sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby makes the
following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 18/2019-Customs, dated the 6th July, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 475 (E), dated the 6th July,
2019, namely:-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry “Rs. 10 per litre” shall be substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry “Rs. 10 per litre” shall be substituted;
2. This notification shall come into force with effect from the 14th March, 2020.
[F. No. 354/123/2014 –TRU (Pt-1)]
GAURAV SINGH, 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.