[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. 08/2021-Central Excise
New Delhi, the 8
th
April, 2021
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 section 125 of the Finance Act, 2021 (13 of
2021), the Central Government on being satisfied that it is necessary in the public interest so
to do, hereby amends the following notifications 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 the corresponding entries in column (3) of the said Table, namely: -
Table
S.
No.
Notification No. and Date Amendments
(1) (2) (3)
1. 28/2002-Central Excise,
dated the 13
th
May, 2002
published in the Gazette of
India, Extraordinary, vide
number G.S.R. 361(E),
dated the 13
th
May, 2002.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
2. 11/2017-Central Excise,
dated the 30
th
June, 2017
published in the Gazette of
India, Extraordinary, vide
number G.S.R. 793(E),
dated the 30
th
June, 2017.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
3. 10/2018-Central Excise,
dated the 2
nd
February,
2018 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 136(E),
dated the 2
nd
February,
2018.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
wherever they occur, the words, figures and brackets,
“section 125 of the Finance Act, 2021 (13 of 2021)”
shall be substituted.
4. 11/2018- Central Excise,
dated the 2
nd
February,
2018 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 137(E),
dated the 2
nd
February,
2018.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
5. 12/2018- Central Excise,
dated the 2
nd
February,
2018 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 138(E),
dated the 2
nd
February,
2018.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
6. 13/2018- Central Excise,
dated the 2
nd
February,
2018 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 139(E),
dated the 2
nd
February,
2018.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
7. 03/2021-Central Excise,
dated the 1
st
February,
2021 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 85(E),
dated the 1
st
February,
2021.
In the said notification, -
(i) for the words, figures and brackets “clause 116 of
the Finance Bill, 2021 (15 of 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”, wherever
they occur, the words, figures and brackets,
“section 125 of the Finance Act, 2021 (13 of
2021)” shall be substituted;
(ii) for the words, figures and brackets “aforesaid
clause 116 of the Finance Bill, 2021”, the words,
figures and brackets “aforesaid section 125 of the
Finance Act, 2021 (13 of 2021)” shall be
substituted.
8. 05/2021-Central Excise,
dated the 1
st
February,
2021 published in the
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
2021), which, by virtue of the declaration made in the
Gazette of India,
Extraordinary, vide
number G.S.R. 87(E),
dated the 1
st
February,
2021.
said Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931), has the force of law”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
9. 06/2021-Central Excise,
dated the 1
st
February,
2021 published in the
Gazette of India,
Extraordinary, vide
number G.S.R. 88(E),
dated the 1
st
February,
2021.
In the said notification, for the words, figures and
brackets “clause 116 of the Finance Bill, 2021 (15 of
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”,
the words, figures and brackets, “section 125 of the
Finance Act, 2021 (13 of 2021)” shall be substituted.
(F. No. 354/41/2021-TRU)
(Rajeev Ranjan)
Under Secretary to the Government of India
Note :-
1. The principal notification 28/2002-Central Excise, dated the 13th May, 2002 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 361(E), dated the 13th May, 2002 and last amended, vide
notification No. 04/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 86(E), dated the 1
st
February, 2021.
2. The principal notification 11/2017-Central Excise, dated the 30
th
June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 793(E), dated the 30
th
June, 2017 and last amended, vide
notification No. 01/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 83(E), dated the 1
st
February, 2021.
3. The principal notification 10/2018-Central Excise, dated the 2
nd
February, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 136(E), dated the 2nd February, 2018 and last amended, vide
notification No. 07/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 89(E), dated the 1
st
February, 2021.
4. The principal notification 11/2018-Central Excise, dated the 2
nd
February, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 137(E), dated the 2
nd
February, 2018 and last amended, vide
notification No. 07/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 89(E), dated the 1
st
February, 2021.
5. The principal notification 12/2018-Central Excise, dated the 2
nd
February, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 138(E), dated the 2
nd
February, 2018 and last amended, vide
notification No. 07/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 89(E), dated the 1
st
February, 2021.
6. The principal notification 13/2018-Central Excise, dated the 2
nd
February, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 139(E), dated the 2
nd
February, 2018 and last amended, vide
notification No. 07/2021-Central Excise, dated the 1
st
February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 89(E), dated the 1
st
February, 2021.
7. The principal notification 03/2021-Central Excise, dated the 1
st
February, 2021 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 85(E), dated the 1
st
February, 2021.
8. The principal notification 05/2021-Central Excise, dated the 1
st
February, 2021 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 87(E), dated the 1
st
February, 2021.
9. The principal notification 06/2021-Central Excise, dated the 1
st
February, 2021 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 88(E), dated the 1
st
February, 2021.
