10th August, 2004
Notification No16 /2004-Central Excise (N.T.)
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise
and Customs hereby makes the following further amendments in the notification of the Government of India in the erstwhile
Ministry of Finance (Department of Revenue), No. 42/2001-Central Excise (N.T.), dated the 26
th
June, 2001, namely:-
In the said notification, for the Explanation III , the following Explanation shall be substituted, namely, -
'Explanation-III. For the purposes of this notification"duty" means, the duties of excise collected under the following enactments,
namely:-
(a) the Central Excise Act, 1944 (1 of 1944);
(b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
(c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as
amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004
(13 of 2004);
(e) any special excise duty collected under a Finance Act.
(f) The additional duties of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003);
(g) the Education Cess on excisable goods as levied and collected under Clause 81 read with Clause 83 of the
Finance(No.2) Bill, 2004.'.
F.No.209/7/2003-CX.6
Neerav Kumar Mallick
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India vide G.S.R. 471 (E) dated the 26
th
June, 2001 and was
last amended vide notification No.80/2003-CE (NT), dated the 29
th
October, 2003[G.S.R. 851 (E) , dated the 29
th