Date: 2016-02-12Category: Extra OrdinaryState: Union GovernmentCountry: India
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
This notification, No. 4/2016-Central Excise (N.T.), issued by the Ministry of Finance, Department of Revenue, addresses the levy of excise duty on DiCalcium Phosphate animal feed grade of rock phosphate origin falling under heading 2835 of the First Schedule to the Central Excise Tariff Act, 1985.
The Central Government, acknowledging a generally prevalent practice of non-levy of excise duty under Section 3 of the Central Excise Act, 1944, on the specified goods between February 1, 2008, and February 1, 2014, directs that the excise duty payable on these goods during this period, but for the said practice, shall not be required to be paid.
This directive is issued under the powers conferred by Section 11C of the Central Excise Act, 1944.
The notification is referenced as F.No.104/22/2013-CX.3 and is signed by Shankar Prasad Sarma, Under Secretary. It was issued on February 12, 2016.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department Of Revenue: A department under the Ministry of Finance, Government of India.
Central Excise Act, 1944: An Indian law related to the levy of duty of excise.
Central Excise Tariff Act, 1985: An Indian law related to central excise tariffs.
DiCalcium Phosphate: A chemical compound, in this context, used as an animal feed grade of rock phosphate origin. Subject of the notification.
Section 11C: A section of the Central Excise Act, 1944, that confers powers to the Central Government.
Shankar Prasad Sarma: Under Secretary in the Government of India, as indicated by the signature at the end of the notification.
New Delhi: The location where the notification was issued. It is the capital of India.
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749 GI/20162 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 12th February, 2016
No. 4/2016- Central Excise (N.T.)
G.S.R. 162(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 Di-Calcium Phosphate (animal feed grade) of rock phosphate
origin falling under heading 2835 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 February, 2008 and ending with the 1st day of February, 2014;
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government
hereby direct 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.104/2/2013-CX.-3]
SHANKAR PRASAD SARMA, 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.