Okay, here's the policy analysis report based on the provided text.
**1. Executive Summary:**
This report analyzes two amendments (Notifications No. 38/2022 and No. 39/2022-Central Excise) to existing Central Excise policies. Notification 38/2022 amends Notification No. 18/2022, substituting the entry in column 4 against S. No. 1 with "Rs. 10,200 per tonne". Notification 39/2022 amends Notification No. 04/2022, substituting the entry in column 4 against S. No. 2 with "Rs. 9 per litre". Both amendments adjust specific excise duty rates and come into effect on November 17, 2022. The key finding is an adjustment in the central excise duty, potentially impacting the affected industries' pricing and profitability.
**2. Introduction:**
This report provides an informative analysis of two recent amendments to Central Excise policies, as detailed in Notifications No. 38/2022 and No. 39/2022-Central Excise, published in the Gazette of India on November 16, 2022. The analysis focuses on the changes introduced by these notifications based solely on the provided policy text.
**3. Policy Overview:**
* **Notification No. 38/2022 (Amendment):** Amends Notification No. 18/2022-Central Excise, dated July 19, 2022.
* **Notification No. 39/2022 (Amendment):** Amends Notification No. 04/2022-Central Excise, dated June 30, 2022.
* **Core Objective(s) (Inferred):** The core objective, inferred from the text, is to adjust central excise duty rates on specific items to align with the Government's economic policies and public interest. The notification explicitly states that the amendments are being made because the Central Government "is satisfied that it is necessary in the public interest so to do."
**4. Background and Rationale:**
Since these are amendments, the rationale lies in the need to modify the existing excise duty structure. The specific reason *for these particular changes* cannot be definitively determined from the limited text. However, the changes suggest a need to adjust the existing rates for "S. No. 1" (in Notification 18/2022) and "S. No. 2" (in Notification 04/2022) products/items. The adjustment could be due to factors such as changes in market conditions, production costs, or government revenue targets.
**5. Key Provisions / Changes:**
* **Notification No. 38/2022:**
* **Specific Part Changed:** The "entry in column 4" against "S. No. 1" in the Table of the original Notification No. 18/2022-Central Excise.
* **New Rule/Provision:** The new entry is "Rs. 10,200 per tonne".
* **Effect of Change:** This change replaces the previous excise duty rate for the item listed against S. No. 1 in the original notification with a new rate of Rs. 10,200 per tonne. This will directly influence the cost associated with that item.
* **Notification No. 39/2022:**
* **Specific Part Changed:** The "entry in column 4" against "S. No. 2" in the Table of the original Notification No. 04/2022-Central Excise.
* **New Rule/Provision:** The new entry is "Rs. 9 per litre".
* **Effect of Change:** This change replaces the previous excise duty rate for the item listed against S. No. 2 in the original notification with a new rate of Rs. 9 per litre. This will directly influence the cost associated with that item.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders are industries involved in the production, distribution, and consumption of the items listed under "S. No. 1" in Notification No. 18/2022 and "S. No. 2" in Notification No. 04/2022. The changes will directly impact their costs, pricing strategies, and potentially their profitability. These industries will need to adjust their financial models and operational practices to account for the revised excise duty rates.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, is responsible for issuing the notifications. The Central Excise department is responsible for implementing and enforcing the amended rules.
* **Timelines:** Both amendments come into force on November 17, 2022.
* **Specific to the Changes:** Businesses affected by the rate changes will need to adjust their accounting and reporting systems to reflect the new excise duty. They will also need to ensure compliance with the updated regulations from November 17, 2022.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these specific changes is likely to adjust government revenue from central excise duties. From the perspective of the affected industries, the change in excise duty has a direct implication on their operating costs. An increase in excise duty could lead to higher prices for consumers or reduced profit margins for producers, while a decrease could have the opposite effect. Without knowing what S.No. 1 and 2 are it is hard to say more specifically.
**9. Conclusion:**
Notifications No. 38/2022 and No. 39/2022-Central Excise introduce amendments to existing central excise duty rates, affecting specific items listed under "S. No. 1" and "S. No. 2" in the original notifications. These changes, effective November 17, 2022, are of significance to the industries involved, requiring them to adjust their pricing, costing, and compliance strategies. The rationale, as stated in the notification, is to act in the public interest. However, without more detail of what S.No.1 and S.No. 2 refer to, further analysis is limited.
Key Entities Referenced
Central Excise Act, 1944: An act cited as the legal basis for the notification.
Finance Act, 2002: An act cited as the legal basis for the notification.
Central Government: The governing body issuing the notification.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department within the Ministry of Finance responsible for the notification.
New Delhi: The location where the notification was issued. (Union Territory of Delhi)
182022Central Excise: Notification number being amended in the current notification, dated 19th July 2022
362022Central Excise: Notification number that last amended notification No. 182022Central Excise, dated the 1st November, 2022
042022Central Excise: Notification number being amended in the current notification, dated 30th June 2022
372022Central Excise: Notification number that last amended notification No. 042022Central Excise, dated the 1st November, 2022
AMREETA TITUS: The Dy. Secy who signed the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16112022-240342
xxxGIDHxxx
CG-DL-E-16112022-240342
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 732] नई दिल्ली, ब्धिार, निम्ब र 16, 2022/कार्तकि 25, 1944
No. 732] NEW DELHI, WEDNESDAY, NOVEMBER 16, 2022/KARTIKA 25, 1944
जित्त ं्ं ाल
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 16 निम् बर, 2022
स.ं 38/2022-केन्दर ी उत्प ाि िल्् क
सा.का.जन. 820(अ).—केंरी सरकार, जित् त अजधजन ं, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द री उत् पाि िल्् क अजधजन ं, 1944 (1944 का 1) की धारा 5क के अधीन प्रित् त िजतिय का प्र गग करत े ुए, ह
संाधान हग िान े पर दक ऐसा करना लगक जहत ं ें आिश् क ह, भारत सरकार, जित् त ं्ं ाल (रािस्ट् ि जिभाग) की
अजधसूचना संख् ा 18/2022-केन्द री उत् पाि िल्् क, दिनांक, 19 ि्लाई, 2022, जिसे संख् ा सा.का.जन. 584 (अ), दिनांक
19 ि्लाई, 2022, ंें भारत के रािप्, असाधारण, भाग-II, खंड 3, उप खडं (i) ंें प्रकाजित दक ा ग ा था, ं ें और आग े
भी जनम्न जलजखत संिगधन करती ह, था:-
उक्त अजधसूचना ं,ें सारणी ं,ें -
(i) क्रंांक 1 के सांन,े कॉलं (4) ंें प्रजिजि के जलए, प्रजिजि "रु. 10,200 प्रजत टन" कग प्रजतस्ट्थाजपत दक ा
िाएगा;
2. ह अजधसूचना 17 निंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआर ू]
अम्रीता टाइटस, उप सजचि
7633 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नगट : ं्ख् अजधसूचना संख् ा 18/2022-केन्द री उत् पाि ि्ल् क, दिनांक 19 िल् ाई, 2022 जिसे सा.का.जन. संख् ा 584
(अ), दिनांक 19 िल् ाई, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खडं 3, उपखंड (i) ंें प्रकाजित
दक ा ग ा था और इसंें अंजतं बार अजधसूचना संख् ा 36/2022- केन्द री उत् पाि िल्् क, दिनांक 1 निंबर, 2022
जिसे सा.का.जन. संख् ा 799 (अ), दिनांक 1 निंबर, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खडं 3,
उप-खंड (i) ंें प्रकाजित दक ा ग ा था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th November, 2022
No. 38/2022-Central Excise
G.S.R. 820(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944
(1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government,
on 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. 18/2022-Central Excise, dated the 19th July, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022,
namely:-
In the said notification, in the Table,-
(i) against S. No. 1, for the entry in column (4), the entry “Rs. 10,200 per tonne” shall be
substituted;
2. This notification shall come into force on the 17th day of November, 2022.
[F. No. 354/15/2022-TRU]
AMREETA TITUS, Dy. Secy.
Note : The principal notification No. 18/2022-Central Excise, dated the 19th July, 2022 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E),
dated the 19th July, 2022, and was last amended vide notification No. 36/2022-Central Excise, dated
the 1st November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 799(E), dated the 1st November, 2022.
अजधसचू ना
नई दिल् ली, 16 निम् बर, 2022
स.ं 39/2022-केन्दर ी उत्प ाि िल्् क
सा.का.जन. 821(अ).— केंरी सरकार, जित् त अजधजन ं, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द री उत् पाि िल्् क अजधजन ं, 1944 (1944 का 1) की धारा 5क के अधीन प्रित् त िजतिय का प्र गग करत े ुए, ह
संाधान हग िान े पर दक ऐसा करना लगक जहत ं ें आिश् क ह, भारत सरकार, जित् त ं्ं ाल (रािस्ट् ि जिभाग) की
अजधसूचना संख् ा 4/2022-केन्द री उत् पाि ि्ल् क, दिनांक 30 िून, 2022, जिसे संख् ा सा.का.जन. 492 (अ), दिनांक
30 िून, 2022 ंें भारत के रािप्, असाधारण, भाग II, खंड 3, उप खडं (i) ं ें प्रकाजित दक ा ग ा था, ंें और आग े भी
जनम्न जलजखत संिगधन करती ह, था :-[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3
उक्त अजधसूचना ं,ें सारणी ं,ें
(i) क्रंांक 2 के सांने, कॉलं (4) ंें प्रजिजि के जलए, प्रजिजि "रु. 9 प्रजत लीटर" कग प्रजतस्ट्थाजपत दक ा
िाएगा ।
2. ह अजधसूचना 17 निंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआर ू]
अम्रीता टाइटस, उप सजचि
नगट : ं्ख् अजधसूचना संख् ा 04/2022-केन्द री उत् पाि ि्ल् क, दिनांक 30 िून, 2022 जिसे सा.का.जन. संख् ा 492 (अ),
दिनांक 30 िून, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खडं 3, उपखंड (i) ंें प्रकाजित दक ा ग ा
था और इसंें अंजतं बार अजधसूचना संख् ा 37/2022- केन्द री उत् पाि ि्ल् क, दिनांक 1 निंबर, 2022 जिस े
सा.का.जन. संख् ा 800 (अ), दिनांक 1 निंबर, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खडं 3, उप-
खंड (i) ं ेंप्रकाजित दक ा ग ा था।
NOTIFICATION
New Delhi, the 16th November, 2022
No. 39/2022-Central Excise
G.S.R. 821(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944
(1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, on 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.
04/2022-Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, namely:-
In the said notification, in the Table,-
(i) against S. No. 2, for the entry in column (4), the entry “Rs. 9 per litre” shall be substituted;
2. This notification shall come into force on the 17th day of November, 2022.
[F. No. 354/15/2022-TRU]
AMREETA TITUS, Dy. Secy.
Note : The principal notification No. 04/2022-Central Excise, dated the 30th June, 2022, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E),
dated the 30th June, 2022, and was last amended vide notification No.37/2022-Central Excise, dated
the 1st November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 800(E), dated the 1st November, 2022.
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