G.S.R.(E)-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944), read with section112 of the Finance Act, 2018(13 of 2018), sub-section (3) of section 147 of the Finance Act, 2002, (20 of 2002) andclause 116ofthe Finance Bill, 2021 (15 of 2021), which,by virtue ofthe declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law,the Central Governmentbeing satisfied that it is necessary in the public interest so to do, hereby amends the followingnotifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in thecorresponding entries in column (3) of the said Table, namely :-
S.No. | Notification number and date | Amendments | |||||||||||||||
(1) | (2) | (3) | |||||||||||||||
1. | 10/2018-Central Excise,dated the 2nd February,2018, published in the Gazette of India,Extraordinary, vide number G.S.R. 136(E), dated the2nd February, 2018. |
In the said notification,- (i)in the preamble, forthe words, bracket sand figures“and sub-section (3) of section 147 of the Finance Act, 2002, (20 of 2002)”, the words, brackets and figures “, sub-section (3) of section 147 of the Finance Act,2002, (20 of 2002)and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under clause 116of the Finance Bill, 2021(15of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law,” shall be substituted; (ii)in the TABLE, afterS. No. 3 and the entries relating thereto, the followingS. No. and the entriesshall be added, namely: -
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2. This notification shall come into force onthe 2nd February, 2021.
[F.No. 334/02/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India