[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. 17/2017-Central Excise
New Delhi, the 30
th
June, 2017
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), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby makes the following amendments in each of the notifications of the Government of India in the Ministry
of Finance (Department of Revenue) as specified in column (2) of the Table below, which shall be amended or
further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of
the said Table, namely:-
Table
Sl.
No.
Notification
number and date
Amendments
(1) (2) (3)
1. 34/2006-Central
Excise, dated the
14th June, 2006
[Vide number
G.S.R. 365 (E),
dated the 14th
June, 2006]
In the said notification, in the opening paragraph,-
(a) the words, brackets and figures “read with sub-section (3) of
section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40
of 1978),” shall be omitted;
(b) in clause (1), for the words, figures and brackets “the First
Schedule and the Second Schedule to the Central Excise Tariff Act,
1985 (5 of 1986)”, the words, figures and brackets “the Fourth
Schedule of the Central Excise Act, 1944 (1 of 1944)” shall be
substituted;
(c) the clauses (2) and (3) shall be omitted.
2. 29/2012-Central
Excise, dated the
9th July, 2012 [Vide
number G.S.R.
541(E), dated the
9th July, 2012]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Focus Product Scheme duty credit
scrip issued to an exporter by the Regional Authority in accordance with
paragraph 3.15 of the Foreign Trade Policy (hereinafter referred to as
the said scrip) from the whole of duty of excise leviable thereon under
the Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
3. 30/2012-Central
Excise, dated the
9th July, 2012 [Vide
number G.S.R.
542(E), dated the
9th July, 2012]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Focus Market Scheme duty credit
scrip issued to an exporter by the Regional Authority in accordance with
paragraph 3.14 of the Foreign Trade Policy (hereinafter referred to as
the said scrip) from the whole of duty of excise leviable thereon under
the Fourth Schedule to the Central Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
4. 32/2012-Central
Excise, dated the
9th July, 2012 [Vide
number G.S.R.
544(E), dated the
9th July, 2012]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944, the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Vishesh Krishi and Gram Udyog
Yojana (Special Agriculture and Village Industry Scheme) duty credit
scrip issued to an exporter by the Regional Authority in accordance with
paragraph 3.13.2 of the Foreign Trade Policy (hereinafter referred to as
the said scrip) from the whole of duty of excise leviable thereon under
the Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”
5. 2/2013- Central
Excise, dated the
18
th
February,
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
2013 [Vide number
G.S.R. 101(E),
dated the 18
th
February, 2013]
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Post Export Export Promotion
Capital Goods duty credit scrip (0% Export Promotion Capital Goods
variant) issued by the Regional Authority in accordance with paragraph
5.11 under Chapter 5 [Export Promotion Capital Goods (EPCG)
Scheme] of the Foreign Trade Policy which provides for duty remission
in proportion to export obligation fulfilled (hereinafter referred to as the
said scrip) from the whole of duty of excise leviable thereon under the
Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
6. 3/2013-Central
Excise, dated the
18
th
the February,
2013 [Vide number
G.S.R. 102(E),
dated the 18
th
February, 2013]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Post Export Export Promotion
Capital Goods duty credit scrip (3% Export Promotion Capital Goods
variant) issued by the Regional Authority in accordance with paragraph
5.11 under Chapter 5 [Export Promotion Capital Goods (EPCG)
Scheme] of the Foreign Trade Policy which provides for duty remission
in proportion to export obligation fulfilled (hereinafter referred to as the
said scrip) from the whole of duty of excise leviable thereon under the
Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
7. 14/2013-Central
Excise, dated the
18
th
April, 2013
[Vide number
G.S.R. 251(E),
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
dated the 18
th
April, 2013]
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Post Export Export Promotion
Capital Goods duty credit scrip issued by the Regional Authority in
accordance with paragraph 5.11 under Chapter 5 [Export Promotion
Capital Goods (EPCG) Scheme] of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled
(hereinafter referred to as the said scrip) from the whole of duty of
excise leviable thereon under the Fourth Schedule to the said Central
Excise Act.”;
(b) in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
8. 18/2015-Central
Excise, dated the
1
st
April, 2015
[Vide number
G.S.R. 250(E),
dated the 1
st
April,
2015]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Post Export Export Promotion
Capital Goods duty credit scrip issued by the Regional Authority in
accordance with paragraph 5.12 of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled
(hereinafter referred to as the said scrip) from the whole of duty of
excise leviable thereon under the Fourth Schedule to the said Central
Excise Act.”;
(b) in paragraph 2, for condition (h), the following condition shall
be substituted, namely:-
“(h) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
9. 20/2015-Central
Excise, dated the
8
th
April, 2015
[Vide number
G.S.R. 271(E),
dated the 8
th
April,
2015]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a duty credit scrip issued by the
Regional Authority under the Merchandise Exports from India Scheme
in accordance with paragraph 3.04 read with paragraph 3.05 of the
Foreign Trade Policy (hereinafter referred to as the said scrip) from the
whole of duty of excise leviable thereon under the Fourth Schedule to
the said Central Excise Act.”;
(b) in paragraph 2, for condition (7), the following condition shall
be substituted, namely:-
“(7) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
10. 21/2015-Central
Excise dated the 8
th
April, 2015 [Vide
number G.S.R.
272(E), dated the
8
th
April, 2015]
In the said notification,-
(a) for the opening paragraph, the following paragraph shall be
substituted, namely:-
“In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods specified in the Fourth Schedule to the said Central
Excise Act, when cleared against a Service Exports from India Scheme
duty credit scrip issued by the Regional Authority under paragraph 3.10
read with paragraph 3.08 of the Foreign Trade Policy (hereinafter
referred to as the said scrip) from the whole of duty of excise leviable
thereon under the Fourth Schedule to the said Central Excise Act.”;
(b) in paragraph 2, for condition (7), the following condition shall
be substituted, namely:-
“(7) that the said holder of the scrip, to whom the goods were
cleared, shall be entitled to avail the drawback or CENVAT credit of
the duties of excise leviable under the Fourth Schedule to the Central
Excise Act, 1944, against the amount debited in the said scrip and
validated at the time of clearance.”.
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F.No.605/28/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note: (i) The principal notification number 34/2006-Central Excise, dated the 14
th
June, 2006 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.365(E), dated the
14
th
June, 2006 and was last amended by notification number 17/2013-Central Excise, dated the 16
th
May,
2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
315(E), dated the 16
th
May, 2013.
(ii) The principal notification number 29/2012-Central Excise, dated the 9
th
July, 2012 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 541 (E), dated the 9
th
July, 2012 and was last amended by notification number 17/2013-Central Excise, dated the 16
th
May, 2013,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 315(E),
dated the 16
th
May, 2013.
(iii) The principal notification number 30/2012-Central Excise, dated the 9
th
July, 2012 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 542 (E), dated the 9
th
July, 2012 and was last amended by notification number 5/2014-Central Excise, dated the 24
th
February, 2014,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 106(E),
dated the 24
th
February, 2014.
(iv) The principal notification number 32/2012-Central Excise, dated the 9
th
July, 2012 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 544 (E), dated the 9
th
July, 2012 and was last amended by notification number 17/2013-Central Excise, dated the 16
th
May, 2013,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 315(E),
dated the 16
th
May, 2013.
(v) The principal notification number 2/2013-Central Excise, dated the 18
th
February, 2013 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 101(E), dated the
18
th
February, 2013.
(vi) The principal notification number 3/2013-Central Excise, dated the 18
th
February, 2013 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 102(E), dated the
18
th
February, 2013.
(vii) The principal notification number 14/2013-Central Excise, dated the 18
th
April, 2013 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 251(E), dated the 18
th
April, 2013.
(viii) The principal notification number 18/2015-Central Excise, dated the 1
st
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 1
st
April, 2015.
(xi) The principal notification number 20/2015-Central Excise, dated the 8
th
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 271(E), dated the 8
th
April, 2015.
(x) The principal notification number 21/2015-Central Excise, dated the 8
th
April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 272(E), dated the 8
th
April, 2015.
