Executive Summary:
This document contains two notifications from the Ministry of Finance, Department of Revenue, both dated July 18, 2017, and published in the Gazette of India. The notifications rescind previously issued notifications related to Central Excise, as specified in the provided tables, under powers conferred by the Central Excise Act of 1944 and other related acts. The rescissions are effective immediately, except for actions already taken or omitted.
Key Points / Main Content:
Notification No. 21/2017-Central Excise (G.S.R. 931 E):
* Rescinds notifications numbered 56/2002, 57/2002, 49/2003, 50/2003, 20/2007, and 1/2010, all related to Central Excise.
* These notifications were originally published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i.
* The rescission is enacted under the authority of subsection 1 of section 5A of the Central Excise Act, 1944, subsection 3 of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and subsection 3 of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978.
Notification No. 22/2017-Central Excise (N.T.) (G.S.R. 932 E):
* Rescinds notifications numbered 29/2008, 30/2008, 10/2010, 11/2010, and 17/2010, all related to Central Excise NT (Non-Tariff).
* These notifications were originally published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i.
* The rescission is enacted under the authority of subsections 1, 2, and 3 of section 3A of the Central Excise Act, 1944.
Impact Analysis:
Government of India (Ministry of Finance, Department of Revenue):
Impact: The Ministry is responsible for implementing and enforcing the changes brought about by the rescinded notifications. This action ensures alignment with current policy objectives related to Central Excise.
Action Required: Ensure that all relevant departments and officers are informed about the rescission of the specified notifications and update internal procedures accordingly.
Businesses and Individuals Subject to Central Excise:
Impact: Businesses and individuals previously affected by the rescinded notifications will no longer be subject to the specific provisions outlined in those notifications. This could affect their compliance requirements, tax obligations, and operational procedures.
Action Required: Review current practices and procedures to ensure compliance with the updated regulatory framework in light of the rescinded notifications. Seek clarification from the relevant authorities if necessary.
Central Excise Authorities:
Impact: Central Excise authorities are responsible for administering and enforcing Central Excise laws. The rescission of these notifications alters the legal landscape they operate within.
Action Required: Update enforcement procedures and guidelines to reflect the rescission of the specified notifications. Train personnel on the implications of these changes.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The government ministry and department responsible for the notifications related to central excise.
Central Excise Act, 1944: An act of the Indian Parliament related to central excise duties, referenced in the notification for legal basis.
Additional Duties of ExciseGoods of Special Importance Act, 1957: An act related to additional duties of excise, goods of special importance.
Additional duties of Excise Textiles and Textile Articles Act, 1978: An act related to additional duties of excise on textiles and textile articles.
New Delhi: The city in which the notification was issued.
Mohit Tewari: Under Secretary in the Ministry of Finance, Department of Revenue, who signed the notification.
G.S.R. (General Statutory Rules): A number assigned to the notification in the Gazette of India.
Gazette of India: The official government gazette where the notifications are published.
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- 640] ubZ fnYyh] eaxyokj] tqykbZ 18] 2017@vk"kk<+ 27] 1939
No. 640] NEW DELHI, TUESDAY, JULY 18, 2017/ASADHA 27, 1939
िव(cid:7275) म(cid:7074)ं ालय
(राजस्व िवभाग)
अिधसचू ना
नई िदल्ली,18 जलु ाई, 2017
स.ं 21/2017- क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क
सा.का.िन.931(अ).— केन्(cid:7076)ीय सरकार, क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क अिधिनयम, 1944 (1944 का 1) की धारा 5क की उपधारा (1),
अितिर(cid:7334) उत्पाद-शुल्क (िवशेष महत्व का माल) अिधिनयम, 1957 (1957 का 58) की धारा 3 की उपधारा (3) और अितिर(cid:7334) उत्पाद-
शुल्क (टेक्सटाइल और टेक्सटाइल वस्तुए)ं अिधिनयम 1978 (1978 का 40) की धारा 3 की उपधारा (3) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग
करत ेहुए, यह समाधान हो जान ेपर िक लोकिहत म(cid:7286) ऐसा करना आवश्यक ह,ै नीच ेदी गई सारणी के स्तंभ (2) म (cid:7286)यथा िविन(cid:7416)द(cid:7397)र् भारत
सरकार के िव(cid:7275) मं(cid:7074)ालय (राजस्व िवभाग) की ऐसी अिधसचू ना(cid:7312) को उन बात(cid:7298) के िसवाय िवखंिडत करती ह,ै िजन्ह (cid:7286)ऐसे िवखडं न स ेपूवर्
िकया गया ह ैया करन े का लोप िकया गया ह,ै भारत के राजप(cid:7074), असाधारण, भाग II, खडं 3 उपखडं (i) म(cid:7286) नीच ेदी गई सारणी के स्तंभ
(3) म(cid:7286) यथा िविन(cid:7416)द(cid:7397)र् तत्स्थानी साकिन सं. (cid:7367)ारा (cid:7079)कािशत िकया गया था ।
सारणी
(cid:7059)म सं. अिधसूचना स.ं सा.का.िन. स.ं
(1) (2) (3)
1. 56/2002-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 14-11-2002 764(अ) तारीख 14-11-2002
2. 57/2002-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 14-11-2002 765(अ) तारीख 14-11-2002
3. 49/2003-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 10-6-2003 471(अ) तारीख 10-6-2003
4. 50/2003-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 10-6-2003 472(अ) तारीख 10-6-2003
5. 20/2007-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 25-4-2007 307(अ) तारीख 25-4-2007
6. 1/2010-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क, तारीख 6-2-2010 62(अ) तारीख 6-2-2010
[फा.स.ं 354/119/2017-टीआरयू]
मोिहत ितवारी,अवर सिचव
4388 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th July, 2017
No. 21/2017-Central Excise
G.S.R. 931 (E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), 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, on being satisfied that it is necessary in the public interest so to do,
hereby rescinds the notifications of the Government of India in the Ministry of Finance (Department of Revenue) as
specified in column (2) of the table below, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide corresponding number G.S.R. as specified in column(3) of the Table below, except as respects things
done or omitted to be done before such rescission.
TABLE
S.No. Notification No. G.S.R. No.
(1) (2) (3)
1. 56/2002- Central Excise, dated 14-11-2002 764(E) dated 14-11-2002
2. 57/2002- Central Excise, dated 14-11-2002 765(E) dated 14-11-2002
3. 49/2003- Central Excise, dated 10-6-2003 471(E) dated 10-6-2003
4. 50/2003- Central Excise, dated 10-6-2003 472(E) dated 10-6-2003
5. 20/2007- Central Excise, dated 25-4-2007 307(E) dated 25-4-2007
6. 1/2010- Central Excise, dated 6-2-2010 62(E) dated 6-2-2010
[F.No.354/119/2017-TRU]
MOHIT TEWARI,Under Secy.
अिधसचू ना
नई िदल्ली, 18 जुलाई, 2017
स.ं 22/2017- क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी)
सा.का.िन. 932(अ).— केन्(cid:7076)ीय सरकार, क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क अिधिनयम, 1944 (1944 का 1) की धारा 3क की उपधारा (1),
(2) और (3) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े हुए, यह समाधान हो जान े पर िक लोकिहत म (cid:7286) ऐसा करना आवश्यक ह,ै नीच े दी गई
सारणी के स्तभं (2) म(cid:7286) यथा िविन(cid:7416)द(cid:7397)र् भारत सरकार के िव(cid:7275) मं(cid:7074)ालय (राजस्व िवभाग) की ऐसी अिधसूचना(cid:7312) को उन बात(cid:7298) के िसवाय
िवखंिडत करती ह,ै िजन्ह (cid:7286)ऐसे िवखंडन से पूवर् िकया गया ह ैया करने का लोप िकया गया ह,ै भारत के राजप(cid:7074), असाधारण, भाग II, खंड
3 उपखडं (i) म(cid:7286) नीचे दी गई सारणी के स्तंभ (3) म(cid:7286) यथा िविन(cid:7416)द(cid:7397)र् तत्स्थानी सा.क.िन. सं. (cid:7367)ारा (cid:7079)कािशत िकया गया था ।
सारणी
(cid:7059)म सं. अिधसूचना स.ं सा.का.िन. स.ं
(1) (2) (3)
1. 29/2008-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी), तारीख 1-7-2008 490(अ) तारीख 1-7-2008
2. 30/2008-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी), तारीख 1-7-2008 491(अ) तारीख 1-7-2008
3. 10/2010-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी),तारीख 27-2-2010 126(अ) तारीख 27-2-2010
4. 11/2010-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी),तारीख 27-2-2010 127(अ) तारीख 27-2-2010
5. 17/2010-क(cid:7286)(cid:7076)ीय उत्पाद-शुल्क (एनटी),तारीख 13-4-2010 319(अ) तारीख 13-4-2010
[फा.स.ं 354/119/2017-टीआरयू]
मोिहत ितवारी,अवर सिचव¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
NOTIFICATION
New Delhi, the 18th July, 2017
No. 22/2017-Central Excise (N.T.)
G.S.R. 932 (E).—In exercise of the powers conferred by sub-sections (1), (2) and (3) of section 3A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby rescinds the notifications of the Government of India in the Ministry of Finance (Department
of Revenue) as specified in column (2) of the table below, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide corresponding number G.S.R. as specified in column (3) of the Table below, except as
respects things done or omitted to be done before such rescission.
TABLE
S.No. Notification No. G.S.R. No.
(1) (2) (3)
1. 29/2008- Central Excise (NT), dated 1-7-2008 490(E) dated 1-7-2008
2. 30/2008- Central Excise (NT), dated 1-7-2008 491(E) dated 1-7-2008
3. 10/2010- Central Excise (NT), dated 27-2-2010 126(E) dated 27-2-2010
4. 11/2010- Central Excise (NT), dated 27-2-2010 127(E) dated 27-2-2010
5. 17/2010- Central Excise (NT), dated 13-4-2010 319(E) dated 13-4-2010
[F.No.354/119/2017-TRU]
MOHIT TEWARI, Under Secy.
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.