[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. 14/2017 – Central Excise
New Delhi, the 30
th
June, 2017
G.S.R. (E)- In exercise of the powers conferred by sub-section (2) of section 3,
sub-sections (1) and (3) of section 3A ,sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), sub-section(3) of section 111 of the Finance(No.2)Act,1998(21 of 1998),
sub-section(3) of section 133 of the Finance Act,1999(27 of 1999), sub-section (3) of section
136 of the Finance Act, 2001 (14 of 2001) and sub-section(3) of section 85 of the Finance
Act,2005(18 of 2005), 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. 52/2002-Central Excise, dated
the 17
th
October, published in the
Gazette of India, Extraordinary,
vide number G.S.R. 707 (E),
dated the 17
th
October, 2002
In the said notification,-
(i) the words, figures and brackets “read
with sub-section (3) of section 3 of the
Additional Duties of Excise(Goods of
Special Importance) Act, 1957 (58 of
1957)(hereinafter referred to as the
said Special Importance Act)” shall be
omitted;
(ii) the words and figures “tariff item
2106 90 20 and” shall be omitted;
(iii) the words “and additional duty of
excise” shall be omitted; and
(iv) the words “and the said Special
Importance Act” shall be omitted.
2. 8/2003-Central Excise, dated the
1
st
March, 2003, published in the
Gazette of India, Extraordinary,
vide number G.S.R. 138 (E),
dated the 1
st
March, 2003
In the said notification,-
(i) in the Table, S. No. 3 and the entries
relating thereto shall be omitted;
(ii) in the second Paragraph,-
(a) in clause (iii), for both the Provisos the
following Proviso shall be substituted,
namely-
“ Provided that nothing contained in this
sub-paragraph shall apply to the inputs
used in the manufacture of specified
goods bearing the brand name or trade
name of another person, which are
ineligible for the grant of this exemption
in terms of paragraph 4.”;
(b) in clauses (iv) and (vii) the Proviso shall
be omitted;
(iii) for the ANNEXURE the following
shall be substituted, namely:-
“ANNEXURE
Description of excisable goods falling
under the Chapter, heading, sub-
heading or tariff items of the Fourth
Schedule to the Central Excise Act,
1944, namely:-
(1) (2)
(i)
(ii)
(iii)
(iv)
Tobacco, used for
smoking through
‘hookah’ or
‘chilam’,
commonly known
as ‘hookah’tobacco
or ‘gudaku’ falling
under tariff item
2403 10 10;
Other smoking
tobacco falling
under tariff item
2403 10 90, other
than those bearing a
brand name;
Chewing tobacco,
chewing tobacco
preparations and
tobacco extracts
and essences,
falling under
heading 2403, other
than those bearing a
brand name;
Other
manufactured
tobacco and
manufactured
tobacco substitutes
falling under 2403
9990, other than
(v)
those bearing a
brand name
All goods falling
under Chapter 27.”
3. 38/2004-Central Excise, dated
the 4
th
August, 2004, published
in the Gazette of India,
Extraordinary, vide number
G.S.R. 500 (E), dated the 4
th
August, 2004
In the said notification,-
(i) in clause (a) for the words “ethanol on
which appropriate duties of excise
have been paid” the words “ ethanol
on which appropriate central tax, State
tax, Union territory tax or integrated
tax, as the case maybe, have been
paid” shall be substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after
Explanation 1, as so numbered, the
following Explanation shall be added,
namely:-
“Explanation 2.- “appropriate central
tax, State tax, Union territory tax and
integrated tax" shall mean the central
tax, State tax, Union territory tax and
integrated tax as leviable under the
Central Goods and Services Tax Act,
2017 (12 of 2017), State Goods and
Services Tax Act of the State
concerned, the Union Territory Goods
and Services Tax Act , 2017(14 of
2017) and the Integrated Goods and
Services Tax Act, 2017(13 of 2017).”
4. 3/2006-Central Excise (NT),
dated the 1
st
March, 2006,
published in the Gazette of India,
Extraordinary, vide number
G.S.R. 114(E), dated the 1
st
March, 2006.
In the said notification,-
(i) in the opening paragraph the figure
and word “2106 90 20 or” shall be
omitted;
(ii) for the TABLE, the following shall be
substituted, namely:-
“TABLE
Description of
goods
Amount
(1) (2)
Pan masala,
containing
tobacco,
commonly
known as gutkha,
falling under
heading 2403 in
retail packages if
50% of the
retail sale
price.”
retail sale price is
printed on the
retail pack.
5. 29/2008-Central Excise (NT),
dated the 1
st
July, 2008,
published in the Gazette of India,
Extraordinary, vide number
G.S.R. 490(E), dated the 1
st
July
2008.
In the opening paragraph clause (i) shall be
omitted.
6. 62/2008-Central Excise, dated
the 24
th
December 2008,
published in the Gazette of India,
Extraordinary, vide number
G.S.R. 885(E), dated the 24
th
December 2008
In the said notification,-
(i) in clause (a) for the words “ ethanol on
which appropriate duties of excise have
been paid” the words “ ethanol on which
appropriate central tax, State tax, Union
territory tax or integrated tax, as the case
maybe, have been paid” shall be
substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after
Explanation 1, as so numbered, the
following Explanation shall be added,
namely:-
“Explanation 2.- “appropriate central tax,
State tax, Union territory tax and
integrated tax" shall mean the central tax,
State tax, Union territory tax and
integrated tax as leviable under the
Central Goods and Services Tax Act,
2017 (12 of 2017), State Goods and
Services Tax Act of the State concerned,
the Union Territory Goods and Services
Tax Act , 2017(14 of 2017) and the
Integrated Goods and Services Tax Act,
2017(13 of 2017).”
7. 21/2009-Central Excise, dated
the 7
th
July 2009, published in the
Gazette of India, Extraordinary,
vide number G.S.R. 479 (E),
dated the 7
th
July 2009
In the said notification,-
(i) the words “bio-diesel, on which
appropriate duties of excise have been
paid” the words “bio-diesel, on which
appropriate central tax, State tax,
Union territory tax or integrated tax,
as the case maybe, have been paid”
shall be substituted;
(ii) the Explanation shall be numbered as
Explanation 1 thereof , and after
Explanation 1, as so numbered, the
following Explanation shall be added,
namely:-
“Explanation 2 .- “appropriate central tax, State
tax, Union territory tax and integrated tax" shall
mean the central tax, State tax, Union territory tax
and integrated tax as leviable under the Central
Goods and Services Tax Act, 2017 (12 of 2017),
State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and
Services Tax Act , 2017(14 of 2017) and the
Integrated Goods and Services Tax Act, 2017(13
of 2017).”
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
