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NTF. NO. 07/2021-CE, DT. 01/02/2021

Seeks to amend notification Nos. 10/2018-Central Excise,11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 02.02.2018, to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise.


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 :-
 

Table


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: -

(1) (2) (3)
“4. Additional Duty of Excise (Agriculture Infrastructure and Development Cess) 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.”.
2. 11/2018-Central Excise, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 137(E), dated the 2ndFebruary, 2018. In the said notification,-

forthe words, brackets and figures “and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)”, the words, brackets and figures “, the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)and the additional duty ofexcise (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.
3. 12/2018-Central Excise, dated the 2ndFebruary, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 138(E), dated the 2ndFebruary, 2018. In the said notification,-

for the words, brackets and figures “and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)”, the words, brackets and figures “, the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under clause116of 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.
4. 13/2018-Central Excise, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 139(E), dated the 2ndFebruary, 2018. In the saidnotification,-

forthe words, brackets and figures “the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)”, the words, brackets and figures “, the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviableunder 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.


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

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