Date: 2016-02-03Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by subrules 1 and 3 of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance, Department of Revenue
Executive Summary:
This notification, No. 3/2016-Central Excise N.T., issued by the Ministry of Finance, Department of Revenue, amends notification No. 45/2001-Central Excise N.T. dated June 26, 2001. The amendment involves changes to the marginal heading and associated text regarding the export of excisable goods without payment of duty to specific hydro electric projects in Bhutan. The notification is effective as of February 3, 2016.
Key Points / Main Content:
Amendment to Notification No. 45/2001-Central Excise N.T.
* The notification is amended under the powers conferred by sub-rules 1 and 3 of rule 19 of the Central Excise Rules, 2002.
Changes to Paragraph 1, Subparagraph 5:
* Marginal Heading Substitution: The marginal heading is substituted to include "Export of all excisable goods without payment of duty to Kurichu Hydro Electric Project, Tala Hydro Electric Project, Punatsangchhu I Hydro Electric Project, PunatsangchhuII Hydro Electric Project, Mangdechhu Hydro Electric Project and Kholongchhu Hydro Electric Project in Bhutan".
* Text Substitution: The text is substituted to include "Kurichu Hydro Electric Project, Tala Hydro Electric Project, PunatsangechhuI Hydro Electric Project, PunatsangchhuII HydroElectric Project, Mangdechhu HydroElectric Project and Kholongchhu Hydro Electric Project".
Impact Analysis:
Central Board of Excise and Customs:
Impact: Responsible for implementing the changes to the central excise rules as outlined in the notification.
Action Required: Ensure the updated rules are correctly applied and communicated to relevant excise officials and stakeholders.
Exporters of Excisable Goods:
Impact: Affects exporters who are involved in exporting excisable goods without payment of duty to the specified hydro electric projects in Bhutan.
Action Required: Note the revised list of eligible hydro electric projects in Bhutan for duty-free exports and ensure compliance with the updated notification.
Key Entities Referenced
Central Excise Rules, 2002: A set of rules related to central excise, mentioned in the context of exercising powers conferred by subrules.
Central Board of Excise and Customs: The governing body making amendments to the notification, related to excise and customs.
Ministry of Finance, Department of Revenue: The government ministry and department under which the notification is issued.
New Delhi: The location where the notification was issued, New Delhi, Delhi.
Bhutan: Country where the Hydro Electric Projects are located.
Kurichu Hydro Electric Project: A hydro electric project in Bhutan, related to export of excisable goods.
Tala Hydro Electric Project: A hydro electric project in Bhutan, related to export of excisable goods.
Punatsangchhu I Hydro Electric Project: A hydro electric project in Bhutan, related to export of excisable goods.
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No. 83] NEW DELHI, WEDNESDAY, FEBRUARY 3, 2016/ MAGHA 14 , 1937
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ली, 3 फरवरी, 2016
स.ं 3/2016-क(cid:7286)(cid:7076)ीय उ(cid:7004)प ाद श(cid:7016)ु क (एन.टी.)
सा.का. िन. 143(अ).—क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क िनयमावली, 2002 के िनयम 19 के उप िनयम (i) और (3)
(cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करत े (cid:7263)ए क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद एवं सीमाशु(cid:7016) क बोड,(cid:6981) भारत के राजप(cid:7074), असाधारण म(cid:7286)
सं(cid:6990) या सा.का.िन. 474(अ) (cid:7408)दनांक 26 जून 2001, के तहत (cid:7079)कािशत भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय, राज(cid:7021)व
िवभाग, क(cid:7409) अिधसूचना स.ं 45/2001-क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (एन.टी.) (cid:7408)दनांक 26 जून, 2001 म(cid:7286)
एतn~(cid:7367)ारा
और
संशोधन करता ह,ै यथा:-
उ(cid:6989) त अिधसूचना म,(cid:7286) पैरा(cid:7061)ाफ 1 के उप-पैरा(cid:7061)ाफ (5) म(cid:7286),
(i)(cid:32) उपांत शीष(cid:6981)क को िन(cid:7388)िलिखत उपांत शीष(cid:6981)क (cid:7367)ारा (cid:7079)ित(cid:7021)थािपत (cid:7408)कया जायेगा :-
“भूटान म(cid:7286) कुरीचु जल िव(cid:7378)तु प(cid:7407)रयोजना, ताला जल िव(cid:7378)ुत प(cid:7407)रयोजना, पुनातसागं ेछू-I जल िव(cid:7378)ुत
प(cid:7407)रयोजना, पुनातसांगेछू-II जल िव(cid:7378)ुत प(cid:7407)रयोजना, मांगदछे ू जल िव(cid:7378)ुत प(cid:7407)रयोजना और खोल(cid:7298)गछू
जल िव(cid:7378)ुत प(cid:7407)रयोजना को शु(cid:7016)क के संदाय के िबना सभी उ(cid:7004)पाद शु(cid:7016)(cid:6989)य माल का िनया(cid:6981)त”;
(ii)(cid:32) श(cid:7011) द(cid:7298) “कुरीचू जल िव(cid:7378)ुत प(cid:7407)रयोजना, ताला जल िव(cid:7378)ुत प(cid:7407)रयोजना, पुनातसांगेछू-I जल िव(cid:7378)ुत
प(cid:7407)रयोजना, पुनातसांगेछू-II जल िव(cid:7378)तु प(cid:7407)रयोजना और मांगदछे ू जल िव(cid:7378)ुत प(cid:7407)रयोजना” के (cid:7021) थान पर
“कुरीचू जल िव(cid:7378)ुत प(cid:7407)रयोजना, ताला जल िव(cid:7378)ुत प(cid:7407)रयोजना, पुनातसांगेछू-I जल िव(cid:7378)ुत प(cid:7407)रयोजना,
551GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
पुनातसांगेछू-II जल िव(cid:7378)तु प(cid:7407)रयोजना, मांगदछे ू जल िव(cid:7378)ुत प(cid:7407)रयोजना और खोल(cid:7298)गछू जल िव(cid:7378)तु
प(cid:7407)रयोजना” श(cid:7011) द (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएगं े।
[फा. सं. 116/31/2015-सीए(cid:6989) स-3]
शंकर (cid:7079)साद शमा(cid:6981), अवर सिचव
(cid:7407)ट(cid:7009) पणी:- (cid:7079)धान अिधसूचना सं(cid:6990) या 45/2001-क(cid:7286)(cid:7076)ीय उ(cid:7004)पाद शु(cid:7016) क (एन.टी.) (cid:7408)दनांक 26 जून, 2001 को सा.का.िन.
474 (अ) (cid:7408)दनांक 26 जून, 2001 के तहत (cid:7079)कािशत (cid:7408)कया गया था और इसम (cid:7286) अिं तम बार अिधसचू ना स(cid:6990)ं य ा
14/2012-क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (एन.टी.) (cid:7408)दनांक 17 माच(cid:6981), 2012 सा.का.िन.178 (अ) (cid:7408)दनांक 17 माच,(cid:6981) 2012 के
(cid:7367)ारा संशोधन (cid:7408)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 3rd February, 2016
No. 3/2016-Central Excise (N.T.)
G.S.R. 143(E).—In exercise of the powers conferred by sub-rules (1) and (3) of rule 19 of the Central
Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the
notification of the Government of India, in the Ministry of Finance, Department of Revenue, No.45/2001-Central Excise
(N.T.), dated the 26th June, 2001 published in the Gazette of India, Extraordinary (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 474(E), dated the
26th June, 2001, namely:-
In the said notification, paragraph 1, in sub-paragraph (5),-
(i)(cid:32) For the marginal heading, the following marginal heading shall be substituted, namely:-
“Export of all excisable goods without payment of duty to Kurichu Hydro Electric Project, Tala Hydro
Electric Project, Punatsangchhu- I Hydro Electric Project, Punatsangchhu-II Hydro Electric Project,
Mangdechhu Hydro Electric Project and Kholongchhu Hydro Electric Project in Bhutan”;
(ii)(cid:32) for the words "Kurichu Hydro Electric Project, Tala Hydro Electric Project, Punatsangchhu-I Hydro
Electric Project, Punatsangchhu-II Hydro Electric Project and Mangdechhu Hydro Electric Project "
the words "Kurichu Hydro Electric Project, Tala Hydro Electric Project, Punatsangechhu-I Hydro
Electric Project, Punatsangchhu-II Hydro-Electric Project, Mangdechhu Hydro-Electric Project and
Kholongchhu Hydro Electric Project" shall be substituted.
[F. No.116/31/2015-CX.3]
SHANKAR PRASAD SARMA, Under Secy.
Note:- The principal notification No. 45/2001-Central Excise (N.T.), dated the 26th June, 2001 was published vide
G.S.R. 474(E), dated the 26th June, 2001 and was last amended vide notification No. 14/2012-Central Excise (N.T.)
dated 17th March, 2012 G.S.R. 178(E), dated the 17th March, 2012.
(cid:32)(cid:32)
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