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TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification
No. 26/2016- Central Excise (N.T)

New Delhi, the 5
th
May, 2016
G.S.R. (E). In exercise of the powers conferred by rule 18 or rule 19, as the
case may be, of the Central Excise Rules, 2002, the Central Government, being satisfied that
it is necessary and expedient 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 Table below, shall be further amended, in the manner
specified in the corresponding entry in column (3) of the said Table, namely:-
Table
S.No. Notification No. and date Amendments
(1) (2) (3)
1. No. 42/2001-CE(NT) dated the
26
th
June, 2001 [G.S.R. 471(E),
dated the 26
th
June, 2001]
In the said notification, in Explanation-III, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the
force of law.".
2. No. 43/2001-CE(NT) dated the
26
th
June, 2001 [G.S.R. 472(E),
dated the 26
th
June, 2001]
In the said notification, in Explanation-I, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the
force of law.".
3. No. 19/2004-CE(NT) dated the
6
th
September, 2004 [G.S.R.
570(E), dated the 6
th
September,
2004]
In the said notification, in Explanation-I, after
item (i), the following item shall be inserted,
namely:-
"( j) Infrastructure Cess leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the

force of law.".
4. No. 21/2004-CE(NT) dated
6
th
September, 2004 [G.S.R.
572(E), dated the 6
th
September,
2004]
In the said notification, in the Explanation, for
“ (i) Secondary and Higher Education Cess on
excisable goods leviable under clause (126) read
with clause(128) of the Finance Bill, 2007, which
has, by virtue of declaration made in the said
Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931), the force of law.”,
the following shall be substituted, namely,-
"(j) Secondary and Higher Education Cess on
excisable goods leviable under clause (126) read
with clause(128) of the Finance Bill, 2007, which
has, by virtue of declaration made in the said
Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931), the force of law.

(k) Infrastructure Cess, leviable under sub-clause
(1) of clause 159 of the Finance Bill, 2016, which
clause has, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the
force of law.".

[F. No.334/8/2016-TRU]



(Anurag Sehgal)
Under Secretary to the Government of India

Note:-

(1) The principal notification No. 42/2001-CE(NT) dated 26
th
June, 2001 was published
in the Gazette of India Extraordinary, vide number G.S.R. 471(E), dated the 26
th
June, 2001
and was last amended vide notification No. 16/2016-Central Excise (N.T.), dated the 1
st

March, 2016 vide number G.S.R.247(E), dated the 1
st
March, 2016.

(2) The principal notification No. 43/2001-CE(NT) dated 26
th
June, 2001 was published
in the Gazette of India Extraordinary, vide number G.S.R. 472(E), dated the 26
th
June, 2001
and was last amended vide notification No. 27/2011-Central Excise (N.T.), dated the 5
th

December, 2011 vide number G.S.R.863(E), dated the 5
th
December, 2011.

(3) The principal notification No. 19/2004-CE(NT) dated 6
th
September, 2004 was
published in the Gazette of India Extraordinary, vide number G.S.R. 570(E), dated the
6
th
September, 2004 and was last amended vide notification No. 18/2016-Central Excise
(N.T.), dated the 1
st
March, 2016 vide number G.S.R.249(E), dated the 1
st
March, 2016.

(4) The principal notification No. 21/2004-CE(NT) dated 6
th
September, 2004 was
published in the Gazette of India Extraordinary, vide number G.S.R. 572(E), dated the
6
th
September, 2004 and was last amended vide notification No. 21/2016-Central Excise
(N.T.), dated the 1
st
March, 2016 vide number G.S.R.252 (E), dated the 1
st
March, 2016.