Home India Ministry of Finance In exercise of the powers conferred by sub-section (1) of se...
Date: 2015-10-19 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains two notifications from the Ministry of Finance. The first notification, No. 51/2015-Customs, amends a previous customs notification from 2012, altering an entry in the notification table. The second notification, No. 42/2015-Central Excise, amends a central excise notification, also from 2012, adding a proviso and inserting a new item related to biodiesels, with a deadline of March 31, 2016, for one aspect. Key Points / Main Content: Customs Amendment: * Notification No. 51/2015-Customs amends Notification No. 12/2012-Customs. * The entry in column 4 against S. No. 34 in the table of the original notification is substituted with the entry "25". Central Excise Amendment: * Notification No. 42/2015-Central Excise amends Notification No. 12/2012-Central Excise. * A proviso is inserted stating that the notification will not apply to goods specified against serial number 113A after March 31, 2016. * A new serial number, 113A, is added to the table concerning goods for use in the manufacture of alkyl esters of long-chain fatty acids (biodiesels). * The goods specified under serial number 113A are: * RBD Palm Stearin * Methanol * Sodium Methoxide * The applicable duty for the above goods is Nil. Impact Analysis: Stakeholders Involved in Customs Amendment * Importers/Exporters: * Impact: Changes in customs duties on specific goods. * Action Required: Review import/export activities to determine impact. Stakeholders Involved in Central Excise Amendment * Manufacturers of Biodiesel: * Impact: Duty changes on materials used in biodiesel production, with a deadline for specific goods. * Action Required: Review sourcing and production plans considering the duty changes and the March 31, 2016 deadline for item 113A. * Central Excise Department: * Impact: Implementation and enforcement of the new regulations. * Action Required: Update systems and procedures to reflect the changes.

Key Entities Referenced

Customs Act, 1962: A law related to customs duties and regulations, referenced in the context of exercising powers conferred by its section 25. Central Excise Act, 1944: A law related to central excise duties, referenced in the context of exercising powers conferred by its section 5A. Ministry of Finance: The government ministry responsible for revenue and financial matters, specifically its Department of Revenue. Department of Revenue: A department within the Ministry of Finance. New Delhi: The location where the notification was issued. Anurag Sehgal: Under Secretary, who signed the notification. Notification No. 12/2012-Customs: A customs notification that is being amended. Notification No. 12/2012-Central Excise: A central excise notification that is being amended.
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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- 644] ubZ fnYyh] lkseokj] vDrwcj 19] 2015@ vkf'ou 27] 1937 No. 644] NEW DELHI, MONDAY, OCTOBER 19, 2015/ ASVINA 27, 1937 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ममममं(cid:8)ं(cid:8)ं(cid:8)ं(cid:8)ााााललललयययय ((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14)वव वव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससूचूचूचूचननननाााा नई (cid:4)द(cid:6) ली,19 अ(cid:10) तबू र, 2015 ससससं.ं.ं.ं. 55551111////2222000011115555----ससससीीीीममममाााा शशशशु(cid:19)ु(cid:19)ु(cid:19)ु(cid:19)कक कक ससससाााा....ककककाााा....ििििनननन....777799990000((((अअअअ))))....---- के(cid:15)(cid:16) ीय सरकार सीमा शु(cid:6) क अिधिनयम, 1962 (1962 का 52) क(cid:25) धारा 25 क(cid:25) उप-धारा(1) (cid:29)ारा (cid:30)द(cid:31)त शि!य" का (cid:30)योग करते %ए, यह समाधान हो जाने पर (cid:4)क लोकिहत म( ऐसा करना आव, यक है, भारत सरकार के िव(cid:31) त मं/ालय ( राज2व िवभाग) क(cid:25) अिधसूचना सं. 12/2012 सीमा शु(cid:6)क , तारीख 17 माच,8 2012, सा.का.िन 185 (अ), तारीख 17 माच8, 2012, जो भारत के राजप/, असाधारण, भाग II, खंड 3, उपखंड (i) म( (cid:30)कािशत %ई थी, म( िन9 निलिखत और संशोधन करती ह ैअथा8त् :— उ(cid:10)त अिधसूचना म(- (क) सारणी म(, ?म सं. 34 के सामने, 2त भं (4) क(cid:25) (cid:30)िविB के 2 थान पर “25%” (cid:30)िवfC ट (cid:30)ित2 थािपत क(cid:25) जाएंगी । [ फा. सं. 354/68/2006-टीआरयू] अनुराग सहगल, अवर सिचव (cid:21)(cid:21)(cid:21)(cid:21)टटटट(cid:23)(cid:23)(cid:23)(cid:23)पप प प णणणण :::: मूल अिधसूचना सं. 12/2012-सीमा शु(cid:6) क, तारीख 17 माच8, 2012, सा.का.िन. 185 (अ), तारीख 17 माच8, 2012 (cid:29)ारा भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खG ड (i) (cid:29)ारा (cid:30)कािशत क(cid:25) गई थी और उसम( अंितम संशोधन भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खGड (i) (cid:29)ारा अिधसूचना सं. 49/2015-सीमा शु(cid:6) क, तारीख 5 अ(cid:10) तबू र, 2015 सा.का.िन. 756 (अ), तारीख 5 अ(cid:10)त ूबर, 2015 (cid:29)ारा (cid:4)कया गया था । 4482 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19th October, 2015 No. 51/2015–Customs G.S.R.790 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.185(E), dated the 17th March, 2012, namely :- In the said notification,- (a) in the Table, against S. No. 34, for the entry in column (4), the entry “25%” shall be substituted; [F. No.354/68/2006-TRU] ANURAG SEHGAL, Under Secy. Note.- The principal notification No.12/2012-Customs, dated the 17th March, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 185(E), dated the 17th March, 2012 and was last amended by notification No. 49/2015-Customs, dated the 05th October, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 756 (E), dated the 05th October, 2015. अअअअििििधधधधससससूचूचूचूचननननाााा नई (cid:4)द(cid:6) ली, 19 अ(cid:10) तबू र, 2015 ससससंं..ं.ं. 44442222////2222000011115555----ककककेेेे(cid:26)(cid:26)(cid:26)(cid:26)(cid:27)(cid:27) (cid:27)(cid:27) ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पपपपाााादददद शशशशु(cid:19)ु(cid:19)ु(cid:19)ु(cid:19)कक क क ससससाााा....ककककाााा....ििििनननन....777799991111((((अअअअ))))....----के(cid:15)(cid:16) ीय सरकार के(cid:15) (cid:16)ीय उ(cid:31) पाद शु(cid:6) क अिधिनयम, 1944 (1944 का 1) क(cid:25) धारा 5क क(cid:25) उपधारा (1) (cid:29)ारा (cid:30)द(cid:31)त शि(cid:10)त य" का (cid:30)योग करते %ए, यह समाधान हो जाने पर (cid:4)क लोकिहत म( ऐसा करना आव, यक है, भारत सरकार के िव(cid:31) त मं/ालय (राज2व िवभाग) क(cid:25) अिधसूचना सं0 12/2012 के(cid:15) (cid:16)ीय उ(cid:31) पाद शु(cid:6) क, तारीख 17 माच8, 2012, सा.का. िन. 163(अ), तारीख 17 माच8, 2012, जो भारत के राजप/, असाधारण, भाग II, खंड 3, उपखंड (i) म( (cid:30)कािशत %ई थी, म( िन9 निलिखत और संशोधन करती ह,ै अथा8त्:- उ(cid:10)त अिधसूचना म(, - (क) आरंिभक पैरा के ि(cid:29)तीय परंतुक के प,च ात, िन9 निलिखत परंतुक अंत:2 थािपत क(cid:25) जाएगी, अथा8त्:- “पर(cid:15)त ु यह भी (cid:4)क उ(cid:10)त सारणी के ?म स0ं 113क के सामने िविनMदC ट माल" को 31 माच8, 2016 के प, चात लागू नहN होगी ।”; (ख) सारणी म(, ?म संPय ा 113 और उससे संबंिधत (cid:30)िवfC टय" के प, चात, िन9 निलिखत ?म संP याक और (cid:30)िविC टयां अंत:2 थािपत क(cid:25) जाएंगी :- (1) (2) (3) (4) (5) “113क 2905 या 3823 सामा(cid:15)य तया बायो डीजल के Rप म( Sात वन2 पित तेल" से शw(cid:15) य 2”A 11 12 अिभ(cid:30)ाTत दीघ8 चेन वसा अ9 ल का अ(cid:6) काइल इ2 टर के िविनमा8ण म( उपयोग के िलए िन9 निलिखत माल, अथा8त् :- (i) आरबीडी पा(cid:6) म 2 WीयXरन (ii) मेथानोल (iii) सोिडयम मैथाआ(cid:10) साअड [फा.सं.332/13/2015-टीआरयू] अनुराग सहगल, अवर सिचव¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3 (cid:21)(cid:21)(cid:21)(cid:21)टटटट(cid:23)(cid:23)(cid:23)(cid:23)पप प प णणणण :::: मूल अिधसूचना सं.12/2012-के(cid:15)(cid:16) ीय उ(cid:31) पाद शु(cid:6) क, तारीख 17 माच8, 2012, सा.का.िन. 163 (अ), तारीख 17 माच8, 2012 (cid:29)ारा भारत के राजप/, असाधारण, भाग II, खंड 3, उपखंड (i) (cid:29)ारा (cid:30)कािशत क(cid:25) गई थी और उसम( अंितम संशोधन भारत के राजप/, असाधारण, भाग II, खंड 3, उपखंड (i) (cid:29)ारा अिधसूचना सं. 41/2015-के(cid:15) (cid:16)ीय उ(cid:31) पाद शु(cid:6) क, तारीख 17 िसत9 बर, 2015 सा.का.िन. 717(अ), तारीख 17 िसत9ब र, 2015 (cid:29)ारा (cid:4)कया गया था । NOTIFICATION New Delhi, the 19th October, 2015 No. 42/2015-Central Excise G.S.R.791(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government 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. 12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.163(E), dated the 17th March, 2012, namely:— In the said notification,- (A) in the opening paragraph, after the second proviso, the following proviso shall be inserted, namely:- “ Provided also that nothing contained in this notification shall apply to goods specified against serial number 113A of the said Table after the 31st day of March, 2016.”; (B) in the Table, after serial number 113 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) “113A 2905 or 3823 The following goods for use in the manufacture of alkyl esters of Nil 2”. 11 12 long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:- (i) RBD Palm Stearin (ii) Methanol (iii) Sodium Methoxide [F. No. 332/13/2015-TRU] ANURAG SEHGAL,Under Secy. Note.- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E), dated the 17th March, 2012 and last amended vide notification No.41/2015-Central Excise, dated the 17th September, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.717(E), dated the 17th September, 2015. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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