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Date: 2016-01-22 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act,

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification from the Ministry of Finance, Department of Revenue, amends notifications 56/2002 and 57/2002 of Central Excise. The amendments specify that certain exemptions will not apply later than March 31, 2016 and also defines processes that do not qualify for exemption in Jammu and Kashmir. The notification is effective as of January 22, 2016. Key Points / Main Content: Amendments to Notification 56/2002Central Excise (G.S.R. 764E): * Paragraph 3 is amended to include that exemptions apply no later than March 31, 2016. This is specified for clause a and subclauses i and ii of clause b. * A new paragraph 5 is added, stating that exemptions do not apply to goods subjected only to preservation during storage, cleaning, packing/repacking, labeling/relabeling, sorting, or price alteration without further manufacturing in Jammu and Kashmir. Amendments to Notification 57/2002Central Excise (G.S.R. 765E): * Paragraph 3 is amended to include that exemptions apply no later than March 31, 2016. This is specified for clause a and subclauses i and ii of clause b. * A new paragraph 5 is added, stating that exemptions do not apply to goods subjected only to preservation during storage, cleaning, packing/repacking, labeling/relabeling, sorting, or price alteration without further manufacturing in Jammu and Kashmir. Impact Analysis: Manufacturers and Businesses: Impact: Manufacturers and businesses claiming exemptions under notifications 56/2002 and 57/2002 are affected, particularly those operating in Jammu and Kashmir or those relying on the specified exemptions. They may face increased excise duties if they do not comply with the new conditions. Action Required: Review current practices to ensure compliance with the amended notifications, specifically regarding the March 31, 2016 deadline and the processes undertaken in Jammu and Kashmir. Central Government: Impact: The Central Government is responsible for enforcing the amended regulations and ensuring compliance. Action Required: Implement the changes in excise duty collection and monitoring, and communicate the changes to relevant stakeholders.

Key Entities Referenced

Central Excise Act, 1944: An act of the Indian Parliament concerning central excise duties. Additional Duties of Excise Goods of Special Importance Act, 1957: An act related to additional duties of excise on goods of special importance. Additional Duties of Excise Textiles and Textile Articles Act, 1978: An act concerning additional duties of excise on textiles and textile articles. Ministry of Finance: The ministry responsible for financial matters in the Government of India. Department of Revenue: A department within the Ministry of Finance responsible for revenue collection. New Delhi: The capital city of India and the location of the notification. Mohit Tewari: Under Secretary, TRU (Tax Research Unit), signing the notification. State of Jammu and Kashmir: A former state of India, mentioned in the context of exemptions related to manufacturing processes.
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(ii) खंड (ख) के उप-खंड (i) म,, “14 जनू , 2002” अकं 8, शT द8 और अUर8 के उपरांत, “ले(cid:4)कन 31 माच,L 2016 के पहले” अंक, शTद और अUर अतं : थ ािपत (cid:4)कए जाएगं े ; (iii) खंड (ख) के उप-खंड (ii) म,, “14 जून, 2002” अंक8, शTद 8 और अUर8 के उपरातं , “ले(cid:4)कन 31 माच,L 2016 के पहले” अंक, शTद और अUर अंत: थ ािपत (cid:4)कए जाएगं े ; (ख) पैराQाफ (4) के बाद िनHन िलिखत पैराQाफ अंत थ ािपत (cid:4)कया जाएगा:- “5. इस अिधसूचना म, िनिहत छूट ऐसे माल व त ुK पर लाग ू नहY ह8गी जो िनHन िलिखत म, से एक या एक से अिधक 7(cid:4)OयाK स े गजु रे ह,Z यथा भडं ारण के दौरान सरं Uण, सफाईपरक 7चालन, ऐसे माल क(cid:31) एकक िडTब 8 म , बंदी और पुन: बंदी या िडTब 8 क(cid:31) लेब\लग या पुन: लेब\लग, छटनी, खुदरा िबO(cid:31)-मू(cid:6)य क(cid:31) उदघोषणा या उसम, प(cid:16)रवतLन और ऐसी अ(cid:11)य 7(cid:4)Oया या 7(cid:4)OयाK से न गजु रा हो िजसे जH म ू व क@म ीर रा]य म, िविनमाLण का दजाL 7ा^त हो । 2. 57/2002-के(cid:11) (cid:12)ीय उ(cid:21)प ाद उ(cid:18)त अिधसूचना म,, - शु(cid:6) क, तारीख 14 नवHब र, (क) पैराQाफ 3 म,, - 2002 (i) खंड (क) म,, “14 जून, 2002” अंक8, शTद 8 और अUर8 के [सा.का.िन. 765(अ), तारीख उपरांत, “ले(cid:4)कन 31 माच,L 2016 के पहले” अंक, शT द और 14 नवHब र, 2002] अUर अंत: थ ािपत (cid:4)कए जाएंगे ; (ii) खंड (ख) के उप-खंड (i) म,, “14 जनू , 2002” अकं 8, शT द8 और अUर8 के उपरांत, “ले(cid:4)कन 31 माच,L 2016 के पहले” अंक, शTद और अUर अतं : थ ािपत (cid:4)कए जाएगं े ; (iii) खंड (ख) के उप-खंड (ii) म,, “14 जून, 2002” अंक8, शTद 8 और अUर8 के उपरातं , “ले(cid:4)कन 31 माच,L 2016 के पहले” अंक, शTद और अUर अंत: थ ािपत (cid:4)कए जाएगं े ; (ख) पैराQाफ (4) के बाद िनHन िलिखत पैराQाफ अंत थ ािपत (cid:4)कया जाएगा:- “5. इस अिधसूचना म, िनिहत छूट ऐसे माल व त ुK पर लाग ू नहY होगी जो िनHन िलिखत म, से एक या एक से अिधक 7(cid:4)OयाK स े गजु रे ह,Z यथा भडं ारण के दौरान सरं Uण, सफाईपरक 7चालन, ऐसे माल क(cid:31) एकक िडTब 8 म , बंदी और पुन: बंदी या िडTब 8 क(cid:31) लेब\लग या पुन: लेब\लग, छटनी, खुदरा िबO(cid:31)-मू(cid:6)य क(cid:31) उ_ोषणा या उसम, प(cid:16)रवतLन और ऐसी¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 अ(cid:11)य 7(cid:4)Oया या 7(cid:4)OयाK से न गजु रा हो िजसे जH म ू व क@म ीर रा]य म, िविनमाLण का दजाL 7ा^त हो । [फा. सं. 332/09/2013-टीआरय]ू मोिहत ितवारी, अवर सिचव (cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पप पप णणणण:::: (1) मूल अिधसूचना सं. 56/2002-के(cid:11)(cid:12) ीय उ(cid:21)प ाद शु(cid:6)क , तारीख 14 नवHब र, 2002, सा.का.िन. 764 (अ), तारीख 14 नवHब र, 2002 6ारा भारत के राजप( 6ारा 7कािशत क(cid:31) गई थी और उसम, अंितम संशोधन भारत के राजप( 6ारा अिधसूचना सं. 52/2008-के(cid:11)(cid:12) ीय उ(cid:21)प ाद शु(cid:6)क , तारीख 3 अ(cid:18)त बू र , 2008 सा.का.िन. 711(अ), तारीख 3 अ(cid:18)त बू र, 2008 6ारा (cid:4)कया गया था । (2) मूल अिधसूचना सं. 57/2002-के(cid:11)(cid:12) ीय उ(cid:21)प ाद शु(cid:6)क , तारीख 14 नवHब र, 2002, सा.का.िन. 765 (अ), तारीख 14 नवHब र, 2002 6ारा भारत के राजप( 6ारा 7कािशत क(cid:31) गई थी और उसम, अंितम संशोधन भारत के राजप( 6ारा अिधसूचना सं. 53/2008-के(cid:11) (cid:12)ीय उ(cid:21) पाद शु(cid:6)क , तारीख 3 अ(cid:18)त बू र, 2008 सा.का.िन. 712(अ), तारीख 3 अ(cid:18)त बू र, 2008 6ारा (cid:4)कया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 22nd January, 2016 No. 03 /2016-Central Excise G.S.R. 103(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely:- TABLE S.No. Notification No. and date Amendments (1) (2) (3) 1. 56/2002-Central Excise, In the said notification,- dated the 14th November, (a) in paragraph 3,- 2002 [G.S.R. 764(E), dated (i) in clause (a), after the figures, letters and words, "14th day of 14th November, 2002]. June, 2002", the words, figures and letters "but not later than the 31st day of March, 2016" shall be inserted;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) in sub-clause (i) of clause (b), after the figures, letters and words, "14th day of June, 2002", the words, figures and letters, "but not later than the 31st day of March, 2016" shall be inserted; (iii) in sub-clause (ii) of clause (b), after the figures, letters and words, "14th day of June, 2002", the words, figures and letters, "but not later than the 31st day of March, 2016" shall be inserted; (b) after paragraph (4), the following paragraph shall be inserted, namely:- "5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labelling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the State of Jammu and Kashmir.". 2. 57/2002-Central Excise, In the said notification,- dated the 14th November, (a) in paragraph 3,- 2002 [G.S.R. 765(E), dated (i) in clause (a), after the figures, letters and words, "14th day of 14th November, 2002]. June, 2002", the words, figures and letters "but not later than the 31st day of March, 2016" shall be inserted; (ii) in sub-clause (i) of clause (b), after the figures, letters and words, "14th day of June, 2002", the words, figures and letters, "but not later than the 31st day of March, 2016" shall be inserted; (iii) in sub-clause (ii) of clause (b), after the figures, letters and words, "14th day of June, 2002", the words, figures and letters, "but not later than the 31st day of March, 2016" shall be inserted, and (b) after paragraph (4), the following paragraph shall be inserted, namely:- "5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the State of Jammu and Kashmir.". [F. No. 332/09/2013-TRU] MOHIT TEWARI, Under Secy. Note:- (1) The principal notification No. 56/2002-Central Excise, dated the 14th of November, 2002, was published in the Gazette of India, Extraordinary, vide number G.S.R. 764(E), dated the 14th of November, 2002 and last amended by notification No. 52/2008-Central Excise, dated the 3rd October, 2008, published vide number G.S.R. 711(E), dated the 3rd October, 2008. (2) The principal notification No. 57/2002-Central Excise, dated the 14th of November, 2002, was published in the Gazette of India, Extraordinary, vide number G.S.R. 765(E), dated the 14th of November, 2002 and last amended by notification No. 53/2008-Central Excise, dated the 3rd October, 2008, published vide number G.S.R. 712(E), dated the 3rd October, 2008. 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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