## Policy Analysis Report: Central Excise Notifications No. 21/2022 and No. 22/2022
**1. Executive Summary:**
This report analyzes two Central Excise notifications, No. 21/2022 and No. 22/2022, both issued on August 2, 2022. Both notifications are amendments to existing Central Excise policies. Notification 21/2022 amends Notification No. 04/2022-Central Excise, dated June 30, 2022, by substituting the entry in column 4 against S. No. 2 of the Table with "Rs. 4 per litre". Notification 22/2022 amends Notification No. 18/2022-Central Excise, dated July 19, 2022. It substitutes the entry in column 4 against S. No. 1 of the Table with "Rs. 17,750 per tonne" and the entry in column 4 against S. No. 2 with "Nil." The core purpose of these amendments, inferred from the text, is to adjust the applicable central excise duties on specific items. These amendments are effective from August 3, 2022.
**2. Introduction:**
This report aims to provide a comprehensive analysis of the Central Excise notifications No. 21/2022 and No. 22/2022, based solely on the information provided in the given text. The report outlines the changes introduced by these notifications, their potential impact, and relevant implementation aspects.
**3. Policy Overview:**
* Notification 21/2022 amends: Notification No. 04/2022-Central Excise, dated June 30, 2022.
* Notification 22/2022 amends: Notification No. 18/2022-Central Excise, dated July 19, 2022.
* Core Objective(s): Based on the text, the core objective of these amendments is to modify the central excise duty rates on specific goods. The notifications state they are made "in the public interest" and based on powers conferred by Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002.
**4. Background and Rationale:**
The text does not explicitly state the reasons for these amendments. However, given that they concern changes in excise duty rates, it can be inferred that the amendments likely respond to factors such as:
* Market fluctuations
* Government revenue targets
* Industry-specific considerations
* To be responsive in a timely manner to changes in supply chains, geopolitical situations, and consumer demand.
**5. Key Provisions / Changes:**
**Notification 21/2022:**
* Specific Part Changed: The entry in column 4 against S. No. 2 in the Table of Notification No. 04/2022-Central Excise, dated June 30, 2022.
* New Rule/Provision: The entry is substituted with "Rs. 4 per litre".
* Effect of Change: This amendment changes the central excise duty applicable to the item listed under S. No. 2 in Notification No. 04/2022 to Rs. 4 per litre.
**Notification 22/2022:**
* Specific Part Changed: The entries in column 4 against S. No. 1 and S. No. 2 in the Table of Notification No. 18/2022-Central Excise, dated July 19, 2022.
* New Rule/Provision: The entry against S. No. 1 is substituted with "Rs. 17,750 per tonne". The entry against S. No. 2 is substituted with "Nil".
* Effect of Change: This amendment changes the central excise duty applicable to the item listed under S. No. 1 in Notification No. 18/2022 to Rs. 17,750 per tonne. The amendment also sets the central excise duty to Nil for the item listed under S. No. 2.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these amendments are:
* Manufacturers and producers of the goods subject to the amended excise duties (those under S.No. 2 of notification 04/2022 and S.No. 1 & 2 of notification 18/2022)
* Importers and exporters dealing with these goods
* Consumers who ultimately bear the cost of excise duties
* Government agencies responsible for collecting and administering central excise duties.
**7. Implementation Aspects (Inferred):**
* Responsible Agency/Bodies: The Department of Revenue, Ministry of Finance, is responsible for implementing these amendments.
* Timelines: Both notifications come into force on August 3, 2022.
* Procedures: The text implies that existing procedures for central excise duty collection and administration will be adapted to reflect these new rates. It can be assumed that businesses will have to adjust their accounting and reporting processes to comply with the new duty structure.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes include:
* Adjustments in the cost of goods for manufacturers and consumers.
* Potential impacts on the competitiveness of domestic industries.
* Changes in government revenue from central excise duties.
* The removal of central excise duties on the item listed under S. No. 2 in Notification 18/2022 could lead to increased demand and production of that item.
* These adjustments may contribute to broader fiscal policy objectives.
**9. Conclusion:**
Central Excise Notifications No. 21/2022 and No. 22/2022 represent amendments to existing central excise policies, modifying the duty rates on specific goods. Notification 21/2022 changed excise duty to Rs. 4 per liter for S.No. 2 of the earlier notification 04/2022, and Notification 22/2022 modified duty rates for two items on notification 18/2022, setting one to Rs. 17,750 per tonne and the other to Nil. These changes have implications for manufacturers, consumers, and government revenue, and reflect ongoing adjustments to fiscal policy. The implementation of these changes requires immediate attention from affected stakeholders to ensure compliance.
Key Entities Referenced
Ministry of Finance Department of Revenue: The government ministry and department responsible for the notification.
Central Excise Act, 1944: A law relating to central excise duties in India. Specifically, section 5A is referenced.
Finance Act, 2002: A law relating to finance. Specifically, section 147 is referenced.
Central Government: The governing body authorized to make amendments in the notification.
New Delhi: Location of the Ministry of Finance, Department of Revenue.
Notification No. 042022Central Excise, dated the 30th June, 2022: A prior notification that is being amended.
Gazette of India: The official government gazette where notifications are published.
G.S.R. 492 E, dated the 30th June, 2022: The reference number for the original notification of June 30, 2022.
Notification No. 172022Central Excise, dated the 19th July, 2022: A prior notification that was amended.
G.S.R. 583E, dated the 19th July, 2022: The reference number for the notification of July 19, 2022.
Notification No. 212022Central Excise: The current notification being issued regarding central excise.
G.S.R. 613E: The Gazette of India reference number for Notification No. 212022Central Excise.
Notification No. 222022Central Excise: The current notification being issued regarding central excise.
G.S.R. 614E: The Gazette of India reference number for Notification No. 222022Central Excise.
Notification No. 182022Central Excise, dated the 19th July, 2022: A prior notification that is being amended.
G.S.R. 584 E, dated the 19th July, 2022: The reference number for the notification of July 19, 2022 which is being amended.
NITISH KARNATAK: Under Secretary associated with the notification.
Mayapuri, New Delhi: Location of Dte. of Printing at Government of India Press.
Delhi: Location of Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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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.ं 540] नई दिल्ली, ंगं लिार, अगस्ट्त 2, 2022/श्रािण 11, 1944
No. 540] NEW DELHI, TUESDAY, AUGUST 2, 2022/SHRAVANA 11, 1944
जित्त ं्ं ाल
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 2 अगस्ट्त, 2022
स.ं 21/2022-केन्दर ी उत्प ाि िल्् क
सा.का.जन. 613(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 िल्् क, दिनांक 30 िून, 2022, जिसे संख् ा सा.का.जन. 492 (अ), दिनांक 30
िून, 2022 ंें भारत के रािप्, असाधारण, भाग-2, खंड 3, उप खडं (i) ं ें प्रकाजित दक ा ग ा था, ंें और आग े भी
जनम्न जलजखत संिगधन करती ह, था :-
उक्त अजधसूचना ं,ें सारणी ं,ें क्रंांक 2 के सांने, कॉलं (4) ंें प्रजिजि के जलए, प्रजिजि "रु. 4 प्रजत लीटर" कग
प्रजतस्ट्थाजपत दक ा िाएगा ।
2. ह अजधसूचना 3 अगस्ट्त, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआर ू]
जनजति कनााटक, अिर सजचि
5265 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 ा 17/2022- केन्दर ी उत् पाि ि्ल् क, दिनांक 19 ि्लाई, 2022 जिसे
सा.का.जन. संख् ा 583 (अ), दिनांक 19 िल् ाई, 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 2nd August, 2022
No. 21/2022-Central Excise
G.S.R. 613(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, being
satisfied that it is necessary in the public interest so to do, hereby makes the further following amendment
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, against S. No. 2, for the entry in column (4), the entry “Rs. 4
per litre” shall be substituted.
2. This notification shall come into force on the 3rd day of August, 2022.
[F. No. 354/15/2022-TRU]
NITISH KARNATAK, Under 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. 17/2022-Central Excise,
dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (i), vide number G.S.R. 583(E), dated the 19th July, 2022.
अजधसचू ना
नई दिल् ली, 2 अगस्ट्त, 2022
स.ं 22/2022-केन्दर ी उत्प ाि िल्् क
सा.का.जन. 614(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 खंड (i) ंें प्रकाजित दक ा ग ा था, ं ें
जनम्न जलजखत संिगधन करती ह, था:-
उक्त अजधसूचना ं,ें सारणी ं,ें -
(i) क्रंांक 1 के सांन,े कॉलं (4) ंें प्रजिजि के जलए, प्रजिजि "रु. 17,750 प्रजत टन" कग प्रजतस्ट्थाजपत दक ा
िाएगा;
(ii) क्रंांक 2 के सांन,े कॉलं (4) ंें प्रजिजि के जलए, प्रजिजि " िून्द " कग प्रजतस्ट्थाजपत दक ा िाएगा ।
2. ह अजधसूचना 3 अगस्ट्त, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआर ू]
जनजति कनााटक, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3
NOTIFICATION
New Delhi, the 2nd August, 2022
No. 22/2022-Central Excise
G.S.R. 614(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
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. 17,750 per tonne” shall be
substituted;
(ii) against S. No. 2, for the entry in column (4), the entry “Nil” shall be substituted.
2. This notification shall come into force on the 3rd day of August, 2022.
[F. No. 354/15/2022-TRU]
NITISH KARNATAK, 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.