Executive Summary:
This notification, No. 31/2016-Central Excise, issued on August 24, 2016, amends notification No. 22/2003-Central Excise, dated March 31, 2003. The amendments are made under the authority of the Central Excise Act, 1944, and other related acts, and are deemed necessary in the public interest. The notification specifies several changes to conditions and requirements related to excise duties.
Key Points / Main Content:
Amendments to Notification No. 22/2003-Central Excise:
* Condition 7, clause iv: The words "bonded premises" are substituted with "premises of the unit."
* Paragraph 2a: The phrase "and following the rewarehousing procedure" is omitted.
* Paragraph 2b: The phrases "and following the rewarehousing procedure" and "and by following the rewarehousing procedure" are omitted.
* Paragraph 4: The words "bonded premises" are substituted with "premises of the unit."
* Paragraph 5: Condition vii is substituted to require the unit to have a secure storage premises for duty-free goods and final products, with details of the premises declared to the officer.
* Paragraph 8: The words "or to debond, or debonding, debonding or and, as the case may be" are omitted wherever they occur.
Impact Analysis:
Manufacturers/Units:
Impact: Changes in the conditions related to premises, rewarehousing procedures, and storage requirements for duty-free goods and final products.
Action Required: Ensure compliance with the revised conditions, including secure storage of goods and declaration of premises details to the designated officer.
Central Excise Officers:
Impact: Enforcement and monitoring of the new conditions and amendments.
Action Required: Implement the changes in assessment and oversight, particularly regarding premises verification and storage requirements.
Key Entities Referenced
Central Excise Act 1944: An act of the Indian Parliament related to Central Excise duties, mentioned as the basis for the notification.
Additional Duties of Excise Goods of Special Importance Act, 1957: An act of the Indian Parliament concerning additional duties of excise on goods of special importance, cited as a legal basis.
Additional Duties of Excise Textile and Textile Articles Act, 1978: An act of the Indian Parliament concerning additional duties of excise on textile and textile articles, cited as a legal basis.
Ministry of Finance: The government ministry responsible for the notification and related excise matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Excise and Customs: An entity within the Department of Revenue responsible for excise and customs matters.
New Delhi: The location where the notification was issued.
G.S.R. 265E: A notification number related to Central Excise.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 2103] NEW DELHI, WEDNESDAY, AUGUST 24, 2016/BHADRA 2, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
(के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क एव ंसीमा श(cid:7016)ु क बोड(cid:6981))
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 24 अग(cid:7021) त, 2016
स.ं 31/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क
का. आ. 2786 (अ).—के(cid:7008) (cid:7076) सरकार इस बात से संतु(cid:7020) ट होने पर (cid:7408)क ऐसा करना लोकिहत म (cid:7286) आव(cid:7019) यक ह,ै अित(cid:7407)र(cid:6989)त
उ(cid:7004) पाद शु(cid:7016) क (िवशेष मह(cid:7004) व का माल) अिधिनयम, 1957 (1957 का 58) क(cid:7409) धारा 3 क(cid:7409) उप-धारा (3) तथा अित(cid:7407)र(cid:6989)त
उ(cid:7004) पाद शु(cid:7016) क (टे(cid:6989) सटाइल और टे(cid:6989) सटाइल व(cid:7021) त)ु अिधिनयम, 1978 (1978 का 40) क(cid:7409) धारा 3 क(cid:7409) उपधारा (3) के साथ
प(cid:7407)ठत, के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 5क क(cid:7409) उपधारा-1 के (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग
करते (cid:7263)ए, भारत के राजप(cid:7074), असाधारण के भाग II, खझ 3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7408)दनांक 31 माच(cid:6981), 2003 को सा. का. िन. सं. 265 (अ),
के अतं गत(cid:6981) (cid:7079)कािशत भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) (cid:7408)दनांक 31 माच,(cid:6981) 2003 क(cid:7409) अिधसूचना
सं. 22/2003 के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क, म(cid:7286) िन(cid:7013) निलिखत अित(cid:7407)र(cid:6989) त संशोधन करती ह,ै अथा(cid:6981)त् :—
2. उ(cid:6989) त अिधसूचना म,(cid:7286) —
(i) (cid:7079)ारि(cid:7013)भक पैरा क(cid:7409) शत (cid:6981) (7) के ख(cid:7003)ड (iv) म,(cid:7286) “बांडेड प(cid:7407)रसर(cid:7298)” श(cid:7011)द (cid:7298) के (cid:7021)थ ान पर “इकाइय(cid:7298) के प(cid:7407)रसर(cid:7298)” श(cid:7011) द (cid:7079)ित(cid:7021)थ ािपत
(cid:7408)कए जाएंगे ;
(ii) पैरा (2क) म(cid:7286) “और पुन: भ(cid:7003)ड ारण क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या का पालन करते (cid:7263)ए” श(cid:7011) द िवलोिपत (cid:7408)कए जाएंगे ;
4155 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(iii) पैरा (ख) म(cid:7286), “और पुन: भ(cid:7003) डारण क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या का पालन करते (cid:7263)ए” तथा “और पुन भंडारण क(cid:7409) (cid:7079)(cid:7408)(cid:7059)या का पालन करके”
श(cid:7011) द िवलोिपत (cid:7408)कए जाएंग े;
(iv) पैरा 4 म(cid:7286), “बांडेड प(cid:7407)रसर(cid:7298)” श(cid:7011) द(cid:7298) के (cid:7021) थान पर “इकाइय(cid:7298) के प(cid:7407)रसर(cid:7298)” श(cid:7011) द (cid:7079)ित(cid:7021)थ ािपत (cid:7408)कए जाएंगे ;
(v) पैरा 5 म(cid:7286), (vii) शत (cid:6981) के (cid:7021) थान पर िन(cid:7013) निलिखत शत(cid:6981) (cid:7079)ित(cid:7021) थािपत क(cid:7409) जाएगी, अथा(cid:6981)त् :—
“(vii) इकाई को, इस अिधसूचना के अंतग(cid:6981)त (cid:7357)ूटी मु(cid:6989)त (cid:7272)प म(cid:7286) खरीदी गई व(cid:7021)त ु(cid:7312) के सुरि(cid:6979)त भडं ारण के िलए एक
प(cid:7407)रसर रखना अपेि(cid:6979)त होगा और उसम(cid:7286) िन(cid:7414)मत अथवा उ(cid:7004) पा(cid:7408)दत अंितम उ(cid:7004) पाद(cid:7298) तथा प(cid:7407)रसर(cid:7298) का (cid:7011) यौरा, उ(cid:6989) त
अिधकारी को घोिषत (cid:7408)कया जाएगा”,
(vi) पैरा(cid:7061)ाफ 8 म,(cid:7286)
(क) “अथवा िडबांड के िलए”, “िडबां(cid:7410)डग अथवा” और “जैसा भी मामला हो”, श(cid:7011)द िवलोिपत (cid:7408)कए जाएंग े ।
(ख) “अथवा िडबां(cid:7410)डग” श(cid:7011) द जहां भी आएगं ,े िवलोिपत (cid:7408)कए जाएंगे ।
[फा. सं. 484/03/2015 (पाट(cid:6981) II)-एलसी]
टेमसुनारो जमीर, अवर सिचव
नोट : (cid:7079)धान अिधसूचना सं 22/2003 के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क, (cid:7408)दनांक 31 माच,(cid:6981) 2003, भारत के राजप(cid:7074), असाधारण, के भाग
II, ख(cid:7003)ड 3, उपख(cid:7003) ड (i) म(cid:7286) सा. का. िन. सं. 265(अ) के अतं गत(cid:6981) (cid:7408)दनांक 31 माच,(cid:6981) 2003 को (cid:7079)कािशत क(cid:7409) गई थी और इसम(cid:7286)
(cid:7408)दनांक 24 नव(cid:7013) बर, 2015 के भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड 3, उपख(cid:7003) ड (i) क(cid:7409) सा. का. िन. सं. 900 (अ),
के अंतग(cid:6981)त (cid:7079)कािशत (cid:7408)दनांक 24 नव(cid:7013) बर, 2015 क(cid:7409) अिधसचू ना स.ं 45/2015–के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क के तहत अंितम बार
संशोधन (cid:7408)कया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th August, 2016
No. 31/2016-Central Excise
S.O. 2786(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 Additional Duties of Excise (Textile 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 notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 22/2003-Central Excise dated the 31st March, 2003, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 265(E) dated the 31st March, 2003, hereinafter
referred to as the said notification, namely: -¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
2. In the said notification, -
(i)(cid:32) in the opening paragraph, in condition (7), in clause (iv) for the words “bonded premises” the words
“premises of the unit” shall be substituted;
(ii)(cid:32) in paragraph (2a), the words “and following the rewarehousing procedure” shall be omitted;
(iii)(cid:32) in paragraph (2b), the words “and following the rewarehousing procedure” and “and by following the
rewarehousing procedure” shall be omitted;
(iv)(cid:32) in paragraph 4, for the words “bonded premises” the words “premises of the unit” shall be substituted;
(v)(cid:32) in paragraph 5, for condition (vii), the following condition shall be substituted, namely: -
“(vii) the unit shall be required to have a premises for secure storage of goods procured duty free under this
notification and the final products manufactured or produced therefrom and the details of the premises
shall be declared to the said officer.”;
(vi)(cid:32) in paragraph 8, the words “or to debond”, “or debonding”, “debonding or” and “, as the case may be”
wherever they occur shall be omitted.
[F. No. 484/03/2015(Pt. II) – LC]
TEMSUNARO JAMIR, Under Secy.
Note : The principal notification No. 22/2003–Central Excise, dated the 31st March, 2003 was published in the Gazette
of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R 265(E) dated the 31st March, 2003 and was
last amended by Notification No. 45/2015– Central Excise dated 24th November, 2015, published in the Gazette of
India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 900(E), dated 24th November, 2015.
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.