Date: 2016-01-15Category: Extra OrdinaryState: Union GovernmentCountry: India
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
Executive Summary:
This notification, No. 2/2016-Central Excise, issued by the Department of Revenue, Ministry of Finance, amends notification No. 12/2012-Central Excise, dated March 17, 2012. The amendments pertain to changes in the entries in column 4 of the table within the earlier notification. This notification takes effect from January 16, 2016.
Key Points / Main Content:
* **Amendment Details:**
* In serial number 70:
* Item (i) of column 3: The entry in column 4 is substituted with "Rs. 8.48 per litre."
* Item (ii) of column 3: The entry in column 4 is substituted with "Rs. 9.66 per litre."
* In serial number 71:
* Item (i) of column 3: The entry in column 4 is substituted with "Rs. 9.83 per litre."
* Item (ii) of column 3: The entry in column 4 is substituted with "Rs. 12.19 per litre."
Impact Analysis:
Central Government:
* Impact: The Central Government is responsible for implementing and enforcing the amended excise duties.
* Action Required: Update relevant records and systems to reflect the new rates and ensure compliance.
Businesses / Manufacturers Subject to Central Excise:
* Impact: Businesses involved in the production of goods subject to these excise duties will experience a change in their tax obligations.
* Action Required: Adjust pricing and accounting practices to reflect the revised excise duty rates, effective January 16, 2016.
Consumers:
* Impact: Consumers may indirectly be affected through potential price adjustments of goods subject to excise duty.
* Action Required: No direct action is required.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Central Excise Act, 1944: The primary legislation being amended by this notification.
Central Government: The entity exercising powers under the Central Excise Act.
Ministry of Finance: The ministry under which the Department of Revenue falls.
Department of Revenue: The department within the Ministry of Finance responsible for the notification.
G.S.R. 77E: The Gazette of India, Extraordinary, Part II, Section 3, Subsection i notification number.
Notification No. 12/2012-Central Excise: The original notification being amended.
Anurag Sehgal: Under Secretary who signed the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. 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- 36] ubZ fnYyh] 'kqØokj] tuojh 15] 2016@ikS"k 25] 1937
No. 36] NEW DELHI, FRIDAY, JANUARY 15, 2016/PAUSA 25, 1937
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 15 जनवरी, 2016
स.ं 2/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क
सा.का.िन. 77(अ)—के(cid:7008) (cid:7076)ीय सरकार, के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद-शु(cid:7016) क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 5क क(cid:7409) उप-
धारा (1) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, यह समाधान हो जान े पर (cid:7408)क लोकिहत म (cid:7286)ऐसा करना आव(cid:7019) यक ह,ै भारत
सरकार के िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना सं. 12/2012-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद-शु(cid:7016) क, तारीख 17 माच,(cid:6981) 2012 म(cid:7286),
जो भारत के राजप(cid:7074), असाधारण, भाग-II, खंड-3, उपखंड (i) म(cid:7286) सा.का.िन. 163(अ) तारीख 17 माच,(cid:6981) 2012 (cid:7367)ारा
(cid:7079)कािशत क(cid:7409) गई थी, िन(cid:7013) निलिखत और संशोधन करती ह,ै अथा(cid:6981)त-्
उ(cid:6989) त अिधसूचना म,(cid:7286) सारणी म,(cid:7286) -
(i) (cid:7059)म सं(cid:6990) या 70 म,(cid:7286) -
(क) (cid:7021) तंभ (3) क(cid:7409) मद (i) के सामन े (cid:7021)त भं (4) म (cid:7286) क(cid:7409) (cid:7079)िवि(cid:7020)ट के (cid:7021)थ ान पर, “8.48 (cid:7271)पय े (cid:7079)ित िलटर” (cid:7079)िवि(cid:7020)ट
(cid:7079)ित(cid:7021) थािपत क(cid:7409) जाय(cid:7286)गी;
(ख) (cid:7021) तंभ (3) क(cid:7409) मद (ii) के सामन े (cid:7021)त भं (4) म (cid:7286) क(cid:7409) (cid:7079)िवि(cid:7020)ट के (cid:7021)थ ान पर, “9.66 (cid:7271)पय े (cid:7079)ित िलटर” (cid:7079)िवि(cid:7020)ट
(cid:7079)ित(cid:7021) थािपत क(cid:7409) जाय(cid:7286)गी;
(ii) (cid:7059)म सं(cid:6990) या 71 म,(cid:7286) -
(क) (cid:7021) तंभ (3) क(cid:7409) मद (i) के सामन े (cid:7021)त भं (4) म (cid:7286) क(cid:7409) (cid:7079)िवि(cid:7020)ट के (cid:7021)थ ान पर, “9.83 (cid:7271)पय े (cid:7079)ित िलटर” (cid:7079)िवि(cid:7020)ट
(cid:7079)ित(cid:7021) थािपत क(cid:7409) जाय(cid:7286)गी;
229 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) (cid:7021) तंभ (3) क(cid:7409) मद (ii) के सामने (cid:7021) तंभ (4) म (cid:7286) क(cid:7409) (cid:7079)िवि(cid:7020) ट के (cid:7021)थ ान पर, “12.19 (cid:7271)पय े (cid:7079)ित िलटर” (cid:7079)िवि(cid:7020) ट
(cid:7079)ित(cid:7021) थािपत क(cid:7409) जाय(cid:7286)गी;
2. यह अिधसूचना 16 जनवरी, 2016 से (cid:7079)भावी होगी।
[फा. सं. 354/123/2014-टीआरय]ू
अनुराग सहगल, अवर सिचव
(cid:7407)ट(cid:7009)प ण: मूल अिधसूचना सं. 12/2012-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद-शु(cid:7016) क, तारीख 17 माच(cid:6981), 2012, सा.का.िन. 163(अ), तारीख
17 माच(cid:6981), 2012 भारत के राजप(cid:7074), असाधारण, भाग-II, खंड-3, उपखंड (i) म,(cid:7286) (cid:7079)कािशत क(cid:7409) गई थी और
सा.का.िन. 1(अ), तारीख 1 जनवरी, 2016 उसम(cid:7286) अंितम सशं ोधन अिधसूचना सं. 1/2016- के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद-शु(cid:7016) क,
तारीख 1 जनवरी, 2016 के (cid:7367)ारा (cid:7408)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 15th January, 2016
No. 2/2016-Central Excise
G.S.R. 77(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) (cid:101)(cid:118)(cid:105)(cid:100) G.S.R. 163(E), dated the
17th March, 2012, namely: -
In the said notification, in the Table,-
(i) in serial number 70,-
(a) against item (i) of column (3), for the entry in column (4), the entry “Rs. 8.48 per litre” shall be
substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “Rs. 9.66 per litre” shall be
substituted;
(ii) in serial number 71,-
(a) against item (i) of column (3), for the entry in column (4), the entry “Rs. 9.83 per litre” shall be
substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “Rs. 12.19 per litre” shall be
substituted;
2. This notification shall come into force with effect from the 16th day of January, 2016.
[F. No. 354/123/2014 -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) (cid:100)(cid:101)(cid:118)(cid:105) number G.S.R. 163(E) dated the
17th March, 2012 and was last amended (cid:118)(cid:105)(cid:100)(cid:101) notification No.1/2016-Central Excise, dated the
1st January, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) (cid:101)(cid:105)(cid:100)(cid:118)
number G.S.R. 1(E) dated the 1st January, 2016.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.