NTF. NO. 16/2003-CE, DT. 01/03/2003
Seeks to amend Central Excise Notifications
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 sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 (40 of 1978), rule 15 of the Central Excise Rules, 2002, sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), and sub-section (3) of section 147 of the Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.
Table| S.No. | Notification No. and date | Amendments |
| (1) | (2) | (3) |
| 1. | 76/86-Central Excise, dated the 10 th February,1986 | In the said notification, in the Schedule, for the entry against S. No. 6, the entry “ Katha (catechu) excluding Gambier” shall be substituted. |
| 2. | 214/86-Central Excise, dated the 25 th March, 1986 | In the said notification, in the TABLE, in column (1), for the words “high speed diesel oil”, the words “light diesel oil, high speed diesel oil” shall be substituted. |
| 3. | 88/88-Central Excise, dated the 1 st March, 1988 | In the said notification, for the Explanation, the following shall be substituted, namely:-
‘Explanation - For the purposes of this notification, the expression “rural area” shall have the meaning assigned to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).’. |
| 4. | 83/94-Central Excise, dated the 11 th April, 1994 | In the said notification, with effect from the 1 st day of April, 2003, for the figures, words and letters “8/2002-Central Excise, dated the 1 st March, 2002 and 9/2002-Central Excise, dated the 1 st March, 2002”, the figures, words and letters “8/2003-Central Excise, dated the 1 st March, 2003 and 9/2003-Central Excise, dated the 1 st March, 2003” shall be substituted. |
| 5. | 84/94-Central Excise, dated the 11 th April, 1994 | In the said notification, with effect from the 1 st day of April, 2003, for the figures, words and letters “8/2002-Central Excise, dated the 1 st March, 2002 and 9/2002-Central Excise, dated the 1 st March, 2002”, the figures, words and letters “8/2003-Central Excise, dated the 1 st March, 2003 and 9/2003-Central Excise, dated the 1 st March, 2003” shall be substituted. |
| 6. | 62/95-Central Excise, dated the 16 th March, 1995 | In the said notification, in the TABLE,-
(i) against S. No. 12, in columns (2) and (3), for the word, “scrap”, wherever it occurs, the words, “scrap and lumps” shall be substituted;
(ii) against S. No. 12A, -
(a) in column (2), for the word, “Strips”, the words, “Strips and ingots” shall be substituted;
(b) in column (3), for the words “strips are manufactured on job-work basis out of waste and scrap”, the words “strips and ingots are manufactured on job-work basis out of lumps, waste and scrap” shall be substituted. |
| 7. | 64/95-Central Excise, dated the 16 th March, 1995 | In the said notification, in the TABLE,-
(i) against S. No. 7, in column (2), for the words, “Systems and sub-systems of launch vehicle and systems and sub-systems of satellite projects”, the words “Stainless steel sheets, systems and sub-systems of launch vehicle and stainless steel sheets, systems and sub-systems of satellite projects” shall be substituted;
(ii) against S. No. 21, in column (3),-
(a) in condition (a), for the words, “Indian Navy”, the words “Indian Navy or Coast Guard” shall be substituted;
(b) in condition (b), for the words “Rear Admiral of the Indian Navy or any other officer of the Indian Navy”, the words “Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of the Indian Navy or Coast Guard” shall be substituted. |
| 8. | 67/95-Central Excise, dated the 16 th March, 1995 | In the said notification, -
(i) with effect from the 1 st day of April, 2003, in the opening paragraph, for the words, figures and letter “section 5A of the Central Excises and Salt Act, 1944 (1 of 1944),”, the words, figures and letter “section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance Act, 1957 (58 of 1957), (herein after referred to as the said Special Importance Act),” shall be substituted;
(ii) with effect from the 1 st day of April, 2003, in the opening paragraph, after sub-paragraph (ii),for the words and figures “from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986):”, the words and figures “from the whole of the duties of excise leviable thereon which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act:” shall be substituted;
(iii) with effect from the 1 st day of April, 2003, in the proviso, for the words “duty of excise leviable thereon”, the words “duty of excise or additional duty of excise leviable thereon” shall be substituted
(iv) in the TABLE, -
(a) in column (1), for the words “high speed diesel oil”, the words “light diesel oil, high speed diesel oil” shall be substituted;
(b) with effect from the 1 st day of April, 2003, for the entry in column (2), the following shall be substituted, namely:-
“All goods falling under the First Schedule to the Central Excise Tariff Act, 1985, other than matches.”. |
| 9. | 9/96-Central Excise, dated the 23 rd July, 1996 | In the said notification, with effect from the 1 st day of April, 2003,-
(i) in the TABLE,-
(a) S. Nos. 3, 4, 5, 6, 7, 8, 9 10, 13, 13A, 14, 15, 16, 17, 18, 19, 20, 21, 22, 27, 27A, 28, 31, 32, 33, 34 and 35 and the entries relating thereto shall be omitted;
(b) in column (3), against S. No. 1A, for the figures, words and letters “8/2002-Central Excise, dated the 1 st March, 2002”, the figures, words and letters “8/2003-Central Excise, dated the 1 st March, 2003” shall be substituted;
(ii) Conditions against condition Nos. 1 and 2 shall be omitted. |
| 10. | 22/96-Central Excise, dated the 23 rd July, 1996 | In the said notification, the following shall be added at the end, namely:-
“2. This notification shall have effect upto and inclusive of 31st day of March, 2003.”. |
| 11. | 15/99-Central Excise, dated the 26 th March, 1999 | In the said notification, in the opening paragraph, for the words and figures “Rs.332 per metric tonne”, the words and figures “Rs.382 per metric tonne” shall be substituted. |
| 12. | 26/2001-Central Excise, dated the 11 th May, 2001 | In the said notification, in the Table, against S. No. 3, in column (3), with effect from the 1 st day of April, 2003, for the figures, words and letters “8/2002-Central Excise, dated the 1 st March, 2002”, the figures, words and letters “8/2003-Central Excise, dated the 1 st March, 2003,” shall be substituted. |
| 13. | 33/2001-Central Excise, dated the 28 th June, 2001 | In the said notification, in paragraph 8, the words “and shall have effect upto and inclusive of the 31st day of March, 2003.” shall be added at the end. |
| 14. | 39/2001-Central Excise, dated the 31 st July, 2001 | In the said notification, in paragraph 4, with effect from the 1 st day of April, 2003,-
(i) in clause (a) for the figures, words and letters “8/2001-Central Excise, dated the 1 st March, 2001”, the figures, words and letters “8/2003-Central Excise, dated the 1 st March, 2003” shall be substituted;
(ii) in clause (b), for the figures, words and letters “9/2001-Central excise, dated the 1 st March, 2001”, the figures, words and letters “9/2003-Central Excise, dated the 1 st March, 2003” shall be substituted; and
(iii) clause (c) shall be omitted. |
| 15. | 14/2002-Central Excise, dated the 1 st March, 2002 | In the said notification, the following shall be added at the end, namely:-
“2. This notification shall have effect upto and inclusive of 31st day of March, 2003.”. |
| 16. | 15/2002-Central Excise, dated the 1 st March, 2002 | In the said notification, the following shall be added at the end, namely:-
“2. This notification shall have effect upto and inclusive of 31st day of March, 2003.”. |
| 17. | 28/2002-Central Excise, dated the 13 th May, 2002 | In the said notification, in the Table, after S. No 1 and the entries relating thereto, the following shall be inserted upto and inclusive of the 29 th day of February, 2004, namely:-
(1)
(2)
(3)“1A
Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol , that is , a blend
a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise (Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules , 2001.
Five rupees and seventy paise per litre
1B
5% ethanol blended petrol that is a blend, -
a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002),read with any relevant exemption notification for the time being in force.
Nil”. |
| 18. | 52/2002-Central Excise, dated the 17 th October, 2002 | In the said notification, in the opening paragraph, for the words “exempts all goods falling under Chapter 24”, the words “exempts all goods falling under sub-heading No. 2106.00 and Chapter 24” shall be substituted. |
[F. No.334/1/2003-TRU]
(Alok Shukla)
Deputy Secretary to the Government of India
Footnote:(1) The principal notification No.76/86-Central Excise, dated the 10 th February, 1986 was published in the Gazette of India, vide number G.S.R. 131 (E), dated the 10 th February, 1986 and was last amended vide
notification No.6/2001-Central Excise, dated the 1 st March, 2002 number G.S.R.131 (E), dated the 1 st March, 2001.
(2) The principal notification No. 214/86-Central Excise, dated the 25 th March, 1986 was published in the Gazette of India, vide number G.S.R. 547 (E), dated the 25 th March, 1986 and was last amended vide
notification No.49/2002- Central Excise, dated the 16 th September, 2002 number G.S.R. 649(E), dated the 16 th September, 2002.
(3) The principal notification No. 88/88-Central Excise, dated the 1 st March, 1988 was published in the Gazette of India, vide number G.S.R. 277 (E), dated the 1 st March, 1988 and was last amended vide
notification No.5/2000- Central Excise, dated the 21 st February, 2000 number G.S.R. 148 (E), dated the 21 st February, 2000.
(4) The principal notification No. 83/94-Central Excise, dated the 11 th April, 1994 was published in the Gazette of India, vide number G.S.R. 375 (E), dated the 11 th April, 1994 and was last amended vide
notification No. 24/ 2002- Central Excise, dated the 28 th March, 2002 number G.S.R.234 (E), dated the 28 th March, 2002.
(5) The principal notification No. 84/94-Central Excise, dated the 11 th April, 1994 was published in the Gazette of India, vide number G.S.R. 376 (E), dated the 11 th April, 1994 and was last amended vide
notification No.24/2002- Central Excise, dated the 28 th March, 2002 number G.S.R. 234 (E), dated the 28 th March, 2002.
(6) The principal notification No.62/95-Central Excise dated the 16 th March, 1995 was published in the Gazette of India, vide number G.S.R. 254 (E), dated the16 th March, 1995 and was last amended vide
notification No.11/2002- Central Excise, dated the 1 st March, 2002 number G.S.R. 132 (E), dated the 1 st March, 2002.
(7) The principal notification No. 64/95-Central Excise dated the 16 th March, 1995 was published in the Gazette of India, vide number G.S.R. 256 (E), dated the 16 th March, 1995 and was last amended vide
notification No.58/2002- Central Excise, dated the 3 rd December, 2002 number G.S.R. 791 (E), dated the3rd December, 2002.
(8)The principal notification No. 67/95-Central Excise, dated the 16 th March, 1995 was published in the Gazette of India, vide number G.S.R. 259 (E), dated the 16 th March, 1995 and was last amended vide
notification No.11/2002- Central Excise, dated the 1 st March, 2002 number G.S.R.132 (E), dated the 1 st March, 2002.
(9) The principal notification No. 9/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, vide number G.S.R. 307 (E), dated the 23rd July, 1996 and was last amended vide
notification No.47/2002 -Central Excise, dated the 6 th September, 2002 number G.S.R. 626(E), dated the 6 th September, 2002.
(10) The principal notification No. 22/96-Central Excise, dated the 23rd July, 1996 was published in the Gazette of India, vide number G.S.R. 320 (E), dated the 23rd July, 1996 and was last amended vide notification No.11/2002 -Central Excise, dated the 1 st March, 2002 number G.S.R.132 (E), dated the 1 st March, 2002.
(11) The principal notification No. 15/99-Central Excise, dated the 26 th March, 1999 was published in the Gazette of India, vide number G.S.R. 227 (E), dated the 26 th March, 1999 and was last amended vide
notification No. 29/99- Central Excise, dated the 10 th June, 1999 number G.S.R. 422(E), dated the 10 th June, 1999.
(12) The principal notification No. 26/2001-Central Excise, dated the 11 th May, 2001 was published in the Gazette of India, vide number G.S.R. 347 (E), dated the 11 th May, 2001 and was last amended vide notification No.24/2002- Central Excise, dated the 28 th March, 2002 number G.S.R.234 (E), dated the 28 th March, 2002.
(13) The principal notification No. 33/2001-Central Excise, dated the 28 th June, 2001, was published in the Gazette of India, vide number G.S.R. 491 (E), dated the 28 th June, 2001.
(14) The principal notification No. 39/2001-Central Excise, dated the 21 st July, 2001 was published in the Gazette of India, vide number G.S.R. 375 (E), dated the 11 th April, 1994 and was last amended vide
notification No.5/2003 -Central Excise, dated the 13 th February, 2003 number G.S.R. (E), dated the 13 th February, 2003.
(15) The principal notification No. 14/2002-Central Excise, dated the 1 st March, 2002 was published in the Gazette of India, vide number G.S.R. 135(E), dated the 1 st March, 2002 and was last amended vide
notification No. 3/2003- Central Excise, dated the 6 th January, 2003 number G.S.R. 12(E), dated the 6 th January, 2003.
(16) The principal notification No. 15/2002-Central Excise, dated the 1 st March, 2002 was published in the Gazette of India, vide number G.S.R. 136(E), dated the 1 st March, 2002 and was last amended vide notification No. 3/2003- Central Excise, dated the 6 th January, 2003 number G.S.R. 12(E), dated the 6 th January, 2003.
(17) The principal notification No. 28/2002-Central Excise, dated the 13 th May, 2002 was published in the Gazette of India, vide number G.S.R 361 (E) dated the 13 th May, 2002 and was last amended vide
notification No.62/2002- central Excise, dated the 31 st December, 2002 number G.S.R. 858(E), dated the 31 st December, 2002.
(18) The principal notification No.52/2002-Central Excise dated the 17 th October, 2002 was published in the Gazette of India, vide number G.S.R. 707 (E), dated the 17 th October, 2002.
(Please refer
Ntf. No. 65/2003-CE, Dt. 06/08/2003 for further amendment in Ntf. No. 39/2001.)
(please refer CUS CIR NO. 63/2003 DATE 21/07/2003)(Please refer
Ntf. No. 20/2003-CE, Dt. 25/03/2003 for further amendment in Ntf. No. 214/1986.)
(Please refer
Ntf. No. 51/2003-CE, Dt. 12/06/2003 for further amendment in Ntf. No. 64/1995.)
Presented by eximkey.com