This notification, No. 11/2017-Central Excise (N.T.), issued by the Ministry of Finance, Department of Revenue, addresses the levy of excise duty on Heena Powder and Paste falling under Chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985. Published on April 24, 2017, it acknowledges a generally prevalent practice of non-levy of excise duty on these goods under Section 3 of the Central Excise Act, 1944, during the period from January 1, 2007, to March 1, 2013.
The notification, exercising powers conferred by Section 11C of the Central Excise Act, directs that the excise duty payable on Heena Powder and Paste during the specified period, but not levied due to the aforementioned practice, shall not be required to be paid. The file number for this notification is F. No. 103/12016-CX.3. The issuing authority is Rohan, Under Secretary.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for economic and financial matters in India, issuing the notification.
Department of Revenue: A department within the Ministry of Finance, responsible for revenue collection and tax administration.
Central Excise Act, 1944: An Indian law relating to the levy and collection of central excise duties.
Central Excise Tariff Act, 1985: An Indian law that specifies the tariff rates for central excise duties.
Heena Powder and Paste: The specific goods (product) that are the subject of the excise duty exemption.
New Delhi: The location where the notification was issued.
Central Government: The executive authority of the Union of India.
Rohan: Under Secretary who signed the notification.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 314] NEW DELHI, MONDAY, APRIL 24, 2017/ VAISAKHA 4, 1939
िव(cid:7004)त मं(cid:7074)ालय
(राज(cid:7021)व िवभाग)
अिधसूचना
नई (cid:7408)द(cid:7016) ली, 24 अ(cid:7079)ैल, 2017
11/2017-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद शु(cid:7016) क (गै.टे.)
सा.का.िन.403 (अ).— जहाँ तक (cid:7408)क, के(cid:7008) (cid:7076) सरकार इस बात से संतु(cid:7020) ट है (cid:7408)क के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधिनयम, 1944
(1944 का 1) (एति(cid:7019)मन प(cid:7019) चात िजसे उ(cid:6989) त अिधिनयम से संद(cid:7414)भत (cid:7408)कया गया ह)ै क(cid:7409) धारा 3 के अंतग(cid:6981)त उ(cid:7004) पाद शु(cid:7016) क (िजसम(cid:7286) (cid:7408)क इसका न
लगाया जाना भी शािमल ह)ै को लगाए जाने के सामा(cid:7008) यत: जो (cid:7079)था (cid:7079)चलन म(cid:7286) थी उसके अनुसार के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क टै(cid:7407)रफ अिधिनयम,
1985 (1986 का 5) क(cid:7409) (cid:7079)थम अनुसूची के अ(cid:7007) याय 33 के अंतग(cid:6981)त आने वाले िहना पाउडर और पे(cid:7021) ट (एति(cid:7019)मन प(cid:7019) चात िजसे उ(cid:6989) त व(cid:7021) तु स े
संद(cid:7414)भत (cid:7408)कया गया ह)ै पर उ(cid:6989) त (cid:7079)था के चलते 1 जनवरी, 2007 से (cid:7079)ार(cid:7013) भ होने वाले और 1 माच(cid:6981), 2013 को समा(cid:7009) त होने वाली अविध के
दौरान उ(cid:6989) त शु(cid:7016) क नह(cid:7277) लगाया जा र हा था;
2. अत: अब, उ(cid:6989) त अिधिनयम क(cid:7409) धारा 11ग म(cid:7286) दी गई शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076) सरकार, एतद(cid:7367)ारा िनदश(cid:7287) देती ह ै (cid:7408)क उ(cid:6989) त
व(cid:7021) तु(cid:7312) पर उ(cid:6989) त अिधिनयम क(cid:7409) धारा 3 के अंतग(cid:6981)त जो उ(cid:7004) पाद शु(cid:7016) क का भुगतान (cid:7408)कया जाना था, ले(cid:7408)कन उ(cid:6989) त (cid:7079)था के चलते नह(cid:7277) (cid:7408)कया
गया ह,ै का अब उ(cid:6989) त व(cid:7021) तु पर उ(cid:6989)त अविध के संदभ(cid:6981) म(cid:7286) अदा करने क(cid:7409) ज(cid:7272)रत नह(cid:7277) होगी ।
[फा.सं. 103/1/2016-सीए(cid:6989) स-3]
रोहन, अवर सिचव
2713 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th April, 2017
No. 11/2017- Central Excise (N.T.)
G.S.R.403 (E).—Whereas the Central Government is satisfied that according to a practice that was generally
prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1
of 1944), (hereinafter referred to as the said Act), on Heena Powder and Paste falling under Chapter 33 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), was not being
levied according to the said practice, during the period commencing on the 1st day of January, 2007 and ending with the
1st day of March, 2013;
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby
directs that the whole of the duty of excise payable under section 3 of the said Act on the said goods but for the said
practice, shall not be required to be paid in respect of the said goods on which the said duty of excise was not levied
during the period aforesaid in accordance with the said practice.
[F. No. 103/1/2016-CX.3]
ROHAN, 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.