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**Report on Central Excise Notifications No. 40/2022 and 41/2022**
**1. Executive Summary:**
This report analyzes two Central Excise notifications, No. 40/2022 and No. 41/2022, both dated December 1, 2022, which amend existing central excise policies. Notification No. 40/2022 modifies notification No. 18/2022-Central Excise, dated July 19, 2022, by changing the entry in column 4 against S. No. 1 in the table to "Rs. 4,900 per tonne". Notification No. 41/2022 modifies notification No. 04/2022-Central Excise, dated June 30, 2022, by changing the entry in column 4 against S. No. 2 in the table to "Rs. 6.50 per litre". Both amendments are issued under Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002, and will come into effect on December 2, 2022. The amendments appear to adjust the central excise duty rates on specific goods.
**2. Introduction:**
This report aims to provide an informative overview of two recent amendments to existing Central Excise notifications, namely Notification No. 40/2022-Central Excise and Notification No. 41/2022-Central Excise, both dated December 1, 2022. The analysis is based solely on the provided text and focuses on understanding the specific changes introduced and their potential impact.
**3. Policy Overview:**
* **Notification No. 40/2022:** Amends Notification No. 18/2022-Central Excise, dated July 19, 2022.
* **Notification No. 41/2022:** Amends Notification No. 04/2022-Central Excise, dated June 30, 2022.
**Core Objectives (Inferred):**
Both notifications aim to modify the central excise duty rates applicable to specific goods, as specified in the respective original notifications. The underlying objective appears to be the adjustment of excise duties based on prevailing economic conditions or government policy decisions.
**4. Background and Rationale:**
The amendments suggest that the central government has re-evaluated the existing central excise duty structure for certain goods covered under the original notifications. The reasons for these specific adjustments cannot be definitively determined from the provided text alone. However, it is likely that these amendments respond to factors like changes in production costs, market prices, or broader economic policies aimed at influencing the supply and demand of the goods in question.
**5. Key Provisions / Changes:**
* **Notification No. 40/2022:**
* **Specific Part Changed:** The entry in column 4 against S. No. 1 in the table of Notification No. 18/2022-Central Excise.
* **New Rule/Provision:** The entry is changed to "Rs. 4,900 per tonne".
* **Effect of Change:** This modifies the central excise duty rate for the specific good described in S. No. 1 of the table in Notification No. 18/2022-Central Excise to Rs. 4,900 per tonne. It is likely that the previous rate was different.
* **Notification No. 41/2022:**
* **Specific Part Changed:** The entry in column 4 against S. No. 2 in the table of Notification No. 04/2022-Central Excise.
* **New Rule/Provision:** The entry is changed to "Rs. 6.50 per litre".
* **Effect of Change:** This modifies the central excise duty rate for the specific good described in S. No. 2 of the table in Notification No. 04/2022-Central Excise to Rs. 6.50 per litre. It is likely that the previous rate was different.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are businesses and individuals involved in the production, distribution, and sale of the goods covered under S. No. 1 of Notification No. 18/2022-Central Excise and S. No. 2 of Notification No. 04/2022-Central Excise, respectively. This includes manufacturers, wholesalers, retailers, and consumers of those specific goods.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Government, specifically the Ministry of Finance (Department of Revenue), is responsible for issuing and implementing these notifications. The Central Excise Department will likely be involved in enforcing these changes.
* **Timelines:** Both amendments come into force on December 2, 2022.
* The industries affected by these changes will need to adjust their pricing and accounting practices to reflect the new duty rates from December 2, 2022 onwards.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these changes is likely to influence the market dynamics of the goods in question. The specific impact will depend on whether the revised duty rates represent an increase or decrease compared to the previous rates. A rate increase could lead to higher prices for consumers or reduced profit margins for producers, while a rate decrease could have the opposite effect.
**9. Conclusion:**
Notification No. 40/2022 and Notification No. 41/2022 represent targeted amendments to existing central excise policies. They adjust the excise duty rates for specific goods covered by the original notifications. These changes are effective from December 2, 2022, and will directly affect businesses and consumers involved with the concerned goods. Further analysis of the original notifications (No. 18/2022 and No. 04/2022) would be necessary to fully understand the scope and impact of these amendments.
Key Entities Referenced
New Delhi: Location of the Ministry of Finance and place of notification.
Ministry of Finance: The Indian government ministry responsible for revenue and central excise.
Department of Revenue: Department within the Ministry of Finance.
Central Excise Act, 1944: Indian law pertaining to central excise duties. Mentioned in relation to the power conferred by section 5A.
Finance Act, 2002: Indian law. Mentioned in relation to section 147.
Notification No. 182022Central Excise: A notification related to central excise, dated 19th July 2022.
Notification No. 382022Central Excise: A notification related to central excise, dated 16th November 2022.
Notification No. 402022Central Excise: A notification related to central excise, dated 1st December 2022.
Notification No. 042022Central Excise: A notification related to central excise, dated 30th June 2022.
Notification No.392022Central Excise: A notification related to central excise, dated 16th November 2022.
Amreeta Titus: Dy. Secy. at TRU, signatory of the notification
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01122022-240700
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CG-DL-E-01122022-240700
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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.ं 768] नई ददल्ली, बृहस्ट्प जतिार, ददसम्ब र 1, 2022/अग्रहायण 10, 1944
No. 768] NEW DELHI, THURSDAY, DECEMBER 1, 2022/AGRAHAYANA 10, 1944
जित्त म्ं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 1 ददसम् बर, 2022
सख्ं या 40/2022-केन्दर ीय उत्प ाद िल्् क
सा.का.जन. 860(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द रीय उत् पाद िल्् क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रदत् त िजतियय का प्रयगग करत े ुए, यह
समाधान हग िाने पर दक ऐसा करना लगकजहत में आिश्य क ह, भारत सरकार, जित् त मं्ालय (रािस्ट् ि जिभाग) की
अजधसूचना संख् या 18/2022-केन्द रीय उत् पाद ि्ल् क, ददनांक, 19 ि्लाई, 2022, जिसे संख्या सा.का.जन. 584(अ),
ददनांक 19 िल् ाई, 2022, में भारत के रािप्, असाधारण, भाग-II, खंड 3, उप खंड (i) में प्रकाजित दकया गया था, म ें
और आगे भी जनम्न जलजखत संिगधन करती ह, यथा:—
उक्त अजधसूचना म,ें सारणी म,ें -
(i) क्रमांक 1 के सामन,े कॉलम (4) में प्रजिजि के जलए, प्रजिजि "रु. 4,900 प्रजत टन" कग प्रजतस्ट्थाजपत दकया
िाएगा;
2. यह अजधसूचना 2 ददसंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआरयू]
अम्रीता टाइटस, उपसजचि
7967 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नगट : मख्् य अजधसूचना संख्या 18/2022-केन्द रीय उत् पाद ि्ल् क, ददनांक 19 िल् ाई, 2022 जिसे सा.का.जन.
संख्या 584(अ), ददनांक 19 िल् ाई, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खंड 3, उपखंड (i)
में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 38/2022- केन्दर ीय उत् पाद ि्ल् क,
ददनांक 16 निंबर, 2022 जिसे सा.का.जन. संख्या 028 (अ), ददनांक 16 निंबर, 2022 के तहत भारत के
रािप्, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st December, 2022
No. 40/2022-Central Excise
G.S.R. 860(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. 4,900 per tonne” shall be substituted;
2. This notification shall come into force on the 2nd day of December, 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. 38/2022-Central Excise, dated the 16th November, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 820(E),
dated the 16th November, 2022.
अजधसचू ना
नई ददल् ली, ददनांक 1 ददसम् बर, 2022
सख्ं या 41/2022-केन्दर ीय उत्प ाद िल्् क
सा.का.जन. 861(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द रीय उत् पाद िल्् क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रदत् त िजतियय का प्रयगग करत े ुए, यह
समाधान हग िाने पर दक ऐसा करना लगकजहत में आिश्य क ह, भारत सरकार, जित् त मं्ालय (रािस्ट् ि जिभाग) की
अजधसूचना संख् या 4/2022-केन्द रीय उत् पाद िल्् क, ददनांक 30 िून, 2022, जिसे संख्या सा.का.जन. 492 (अ), ददनांक 30
िून, 2022 में भारत के रािप्, असाधारण, भाग II, खंड 3, उप खंड (i) में प्रकाजित दकया गया था, में और आग े भी
जनम्न जलजखत संिगधन करती ह, यथा :—
उक्त अजधसूचना म,ें सारणी म,ें
(i) क्रमांक 2 के सामने, कॉलम (4) में प्रजिजि के जलए, प्रजिजि "रु. 6.50 प्रजत लीटर" कग प्रजतस्ट्थाजपत दकया
िाएगा ।[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3
2. यह अजधसूचना 2 ददसंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआरयू]
अम्रीता टाइटस, उपसजचि
नगट : म्ख्य अजधसूचना संख्या 04/2022-केन्द रीय उत् पाद ि्ल् क, ददनांक 08 िून, 2022 जिसे सा.का.जन. संख्या 492 (अ),
ददनांक 30 िून, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया
था और इसम ें अंजतम बार अजधसूचना संख्या 39/2022-केन्द रीय उत् पाद ि्ल् क, ददनांक 16 निंबर, 2022 जिस े
सा.का.जन. संख्या 821 (अ), ददनांक 16 निंबर, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खडं 3,
उप-खंड (i) में प्रकाजित दकया गया था।
NOTIFICATION
New Delhi, the 1st December, 2022
No. 41/2022-Central Excise
G.S.R. 861(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. 6.50 per litre” shall be substituted;
2. This notification shall come into force on the 2nd day of December, 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.39/2022-Central Excise, dated the 16th November, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 821(E),
dated the 16th November, 2022.
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.