## Report on Customs and Central Excise Notifications (May 21, 2022)
**1. Executive Summary:**
This report analyzes two notifications issued by the Ministry of Finance, Department of Revenue, on May 21, 2022. These notifications, No. 25/2022-Customs and No. 02/2022-Central Excise, amend existing policies related to customs and central excise duties, respectively. The core purpose of these amendments is to revise the duty rates on certain goods. Specifically, the notifications substitute the entry in column 4, against Sl. No. 1, for the entry Rs. 5 per litre and against Sl. No. 2, for the entry Rs. 2 per litre. The key finding is that these amendments will result in increased customs and central excise duties on the goods identified in the original notifications being amended.
**2. Introduction:**
This report provides an informative analysis of the Customs Notification No. 25/2022 and Central Excise Notification No. 02/2022, both dated May 21, 2022, based solely on the information provided in the official text. The purpose is to inform affected industries about the changes introduced by these notifications.
**3. Policy Overview:**
* **Amendment Status:** Both notifications are amendments to existing policies.
* Customs Notification No. 25/2022 amends the original Customs notification No. 18/2019-Customs, dated July 6, 2019.
* Central Excise Notification No. 02/2022 amends the original Central Excise notification No. 04/2019-Central Excise, dated July 6, 2019.
* **Core Objective(s):** The core objective of these amendments, inferred from the text, is to modify the applicable duty rates on specific goods subject to customs and central excise duties.
**4. Background and Rationale:**
These are amendments, therefore the likely reason for these changes is to adjust duty rates to reflect current economic conditions, government revenue needs, or trade policy objectives. The specific intent behind *these particular* changes (Rs. 5 and Rs. 2 per litre) cannot be definitively determined from the provided text alone, but it suggests a targeted adjustment to duties on certain goods, possibly fuel, since the duty is per litre.
**5. Key Provisions / Changes:**
Both notifications introduce identical changes to their respective original notifications:
* **Specific Part Changed:** The notifications amend "the Table" in their respective original notifications. Specifically, they target "the entry in column 4" against "Sl. No. 1" and "Sl. No. 2".
* **New Rule/Provision:**
* For Sl. No. 1 in the Table, the entry in column 4 is substituted with "Rs. 5 per litre".
* For Sl. No. 2 in the Table, the entry in column 4 is substituted with "Rs. 2 per litre".
* **Difference/Effect of Change:** The changes increase the per-litre duty specified in column 4 for items listed against Sl. No. 1 to Rs. 5 and for items listed against Sl. No. 2 to Rs. 2, within the tables of the original notifications.
**6. Target Audience and Stakeholders:**
Based on the text, the target audience and stakeholders include:
* Importers and exporters dealing with goods covered under the original Customs notification No. 18/2019-Customs and the original Central Excise notification No. 04/2019-Central Excise.
* Manufacturers and producers subject to central excise duties on goods listed in the original notification.
* Consumers who may ultimately bear the increased cost of goods due to the higher duty rates.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Central Government, specifically the Ministry of Finance, Department of Revenue, is responsible for implementing these changes.
* **Timelines:** The notification states that the amendments will come into force with effect from May 22, 2022.
* **Procedures:** Implementation would likely involve customs and central excise officials applying the revised duty rates at the point of import, export, or production, as applicable. No changes to procedures are specified within the current document.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is:
* Increased revenue collection for the government through higher customs and central excise duties on the specified goods.
* Potentially increased costs for importers, exporters, manufacturers, and ultimately, consumers.
* Possible adjustments in trade flows and domestic production depending on the price elasticity of demand for the affected goods.
**9. Conclusion:**
The Customs Notification No. 25/2022 and Central Excise Notification No. 02/2022, both dated May 21, 2022, introduce amendments to existing policies, revising the duty rates for certain goods. The implications of these changes include increased costs for businesses and consumers, as well as a potential impact on trade and production. It is crucial for affected industries to review the original notifications being amended to understand fully the scope of the changes and their impact on specific products and operations. The significance lies in the immediate change to per-litre duty for the specified goods, requiring an update to financial planning and pricing strategies for affected businesses.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
Finance Act, 2018: An act of the parliament of India.
Customs Act, 1962: An act of the parliament of India related to customs duties.
Central Government: The executive authority of the Government of India.
New Delhi: Capital of India
Central Excise Act, 1944: An act of the parliament of India related to central excise duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E2x1x0x 52022-235956
CG-DL-E-21052022-235956
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 359] नई ददल्ली, िजनिार, मई 21, 2022/ििै ाख 31, 1944
No. 359] NEW DELHI, SATURDAY, MAY 21, 2022/VAISAKHA 31, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल्ली, 21 मई, 2022
स.ं 25/2022-सीमािल्ु क
सा.का.जन. 376(अ).—केन्द्रीय सरकार, सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा
(1) के साथ पठित जित्त अजधजनयम, 2018 (2018 का 13) की धारा 111 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, यह
समाधान हो िाने पर ऐसा करना लोकजहत म ें आिश्यक है, भारत सरकार के जित् त मत्रं ालय (रािस्ट् ि जिभाग) की
अजधसूचना सं. 18/2019- सीमािुल् क, तारीख 6 िुलाई, 2019, िो भारत के रािपत्र, असाधारण, भाग II, खंड-3,
उपखंड (i) में सा.का.जन. 475 (अ) तारीख 6 िलु ाई, 2019 द्वारा प्रकाजित की गई थी, में और आग े जनम्न जलजखत संिोधन
करती ह,ै अथाात-्
उक्त अजधसूचना म,ें सारणी में,-
(i) क्रम संख्या 1 के सामने, स्ट्तंभ (4) की प्रजिजटि के स्ट्थान पर “5 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की िाएगी;
(ii) क्रम संख्या 2 के सामन,े स्ट्तभं (4) की प्रजिजटि के स्ट्थान पर “2 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की िाएगी।
2. यह अजधसूचना 22 मई, 2022, से प्रभािी होगी ।
[फा. सं. 354/11/2022-टीआरयू]
जनजति कनााटक, अिर सजचि
3425 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट : प्रधान अजधसूचना सं. 18/2019-केंरीय उत्पाद िल्ु क, तारीख 6 िलु ाई, 2019 को सा.का.जन. 475(अ), तारीख
6 िलु ाई, 2019 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था
और इसम ें अंजतम बार अजधसूचना सं. 52/2021-केन्द्रीय उत्पाद िल्ु क, संख्या सा.का.जन. 781(अ), तारीख 3
निंबर, 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था, के
द्वारा संिोधन दकया गया ह ै।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st May, 2022
No. 25/2022-Customs
G.S.R. 376(E).—In exercise of the powers conferred by section 111 of Finance Act, 2018 (13 of
2018), read with sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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. 18/2019-Customs, dated the 6th July, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 475 (E), dated the 6th July,
2019, namely:-
In the said notification, in the Table-
(i) against Sl. No. 1, for the entry in column (4), the entry ―Rs. 5 per litre‖ shall be substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry ―Rs. 2 per litre‖ shall be substituted.
2. This notification shall come into force with effect from the 22nd May, 2022.
[F. No. 354/11/2022–TRU]
NITISH KARNATAK, Under Secy.
Note : The principal notification No. 18/2019-Customs, dated the 6th July, 2019 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number 475(E), dated the
6th July, 2019 and last amended vide notification No. 52/2021-Customs, dated the 3rd November,
2021, vide number G.S.R. 781(E), dated 3rd November, 2021.
अजधसचू ना
नई ददल्ली, 21 मई, 2022
स.ं 02/2022-केन्द्रीय उत्पाद िल्ु क
सा.का.जन. 377(अ).—केन्द्रीय सरकार, केन्द्रीय उत्पाद-िुल्क अजधजनयम, 1944 (1944 का 1) (जिसे इसम ें इसके
पश्चात ् उत्पाद-िुल्क अजधजनयम कहा गया ह ै ) की धारा 5क के साथ पठित जित्त अजधजनयम, 2018 (2018 का 13) की
धारा 112 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोकजहत में ऐसा करना आिश्यक ह,ै
भारत सरकार के जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं. 4/2019- केन्द् रीय उत्प ाद िल्ु क, तारीख 6 िुलाई,
2019, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. 487(अ) तारीख 6 िुलाई, 2019
द्वारा प्रकाजित की गई थी, म ेंऔर आग े जनम्न जलजखत संिोधन करती ह,ै अथाता -्
उक्त अजधसूचना म,ें सारणी में,-
(i) क्रम संख्या 1 के सामने, स्ट्तंभ (4) की प्रजिजटि के स्ट्थान पर “5 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की िाएगी;
(ii) क्रम संख्या 2 के सामन,े स्ट्तभं (4) की प्रजिजटि के स्ट्थान पर “2 रू. प्रजत लीटर” प्रजतस्ट्थाजपत की िाएगी।
2. यह अजधसूचना 22 मई, 2022 से प्रभािी होगी ।
[फा. सं. 354/11/2022-टीआरयू]
जनजति कनााटक, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
नोट : प्रधान अजधसूचना सं. 04/2019-केंरीय उत्पाद िल्ु क, तारीख 6 िुलाई, 2019 को सा.का.जन. 487(अ), तारीख
6 िुलाई, 2019 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था
और इसमें अंजतम बार अजधसूचना सं. 9/2021-केन्द्रीय उत्पाद िुल्क, संख्या सा.का.जन. 782(अ), तारीख
3 निंबर, 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था,
के द्वारा संिोधन दकया गया ह ै।
NOTIFICATION
New Delhi, the 21st May, 2022
No. 02/2022-Central Excise
G.S.R. 377(E).—In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of
2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise
Act), 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. 04/2019-Central Excise, dated the 6th July, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th
July, 2019, namely:-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry ―Rs. 5 per litre‖ shall be
substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry ―Rs. 2 per litre‖ shall be
substituted.
2. This notification shall come into force with effect from the 22nd May, 2022.
[F. No. 354/11/2022–TRU]
NITISH KARNATAK, Under Secy.
Note : The principal notification No. 04/2019-Central Excise, dated the 6th July, 2019 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number 487(E), dated
the 6th July, 2019 and last amended vide notification No. 9/2021-Central Excise, dated the
3rd November, 2021, vide number G.S.R. 782(E), dated 3rd November, 2021.
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.