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Core Purpose

Notifications under section 5A of the Central Excise Act, 1944 amending two prior Central Excise notifications to revise duty rates on specified excisable goods with effect from 2nd September 2023.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued two notifications on 1st September 2023: first, Notification No. 28/2023-Central Excise, G.S.R. 646(E), issued under section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), further amends notification No. 18/2022-Central Excise dated 19th July 2022 (G.S.R. 584(E)), last amended by notification No. 26/2023-Central Excise dated 14th August 2023 (G.S.R. 600(E)), by substituting the column (4) entry against S.No.1 with 'Rs. 6,700 per tonne' and against S.No.2 with 'Rs. 4 per litre', effective 2nd September 2023; second, Notification No. 29/2023-Central Excise, G.S.R. 647(E), issued under the same statutory provisions, further amends notification No. 04/2022-Central Excise dated 30th June 2022 (G.S.R. 492(E)), last amended by notification No. 27/2023-Central Excise dated 14th August 2023 (G.S.R. 601(E)), by substituting the column (4) entry against S.No.2 with 'Rs. 6 per litre', also effective 2nd September 2023; both notifications are issued under F. No. 354/15/2022-TRU and signed by Amreeta Titus, Deputy Secretary.

Full Text

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 506] NEW DELH I, FRIDAY, SEPTEMBER 1, 2023/ BHADRA 10, 194 5 CG-DL-E-01092023-248476 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st September , 202 3 No. 28/2023 -Central Excise G.S.R. 646(E). —In exercise of the powers conferred by section 5A of the Central Exc ise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government , on being satisfied that it is necessary in the public interest so to do , hereby makes the following further amendments in the notif ication of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/2022 -Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, namely: - In the said notification, in the Table, - (i) against S. No. 1, for the entry in column (4), the entry “Rs. 6,700 per tonne” shall be substituted; (ii) against S. No. 2, for the entry in column (4), the entry “Rs. 4 per litre” sh all be substituted 2. This notification shall come into force on the 2nd day of September, 2023. [F. No. 354/15/2022 -TRU] AMREETA TITUS. Dy. Secy . Note : The principal notification No. 18/2022 -Central Excise, dated the 19th July, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022 , and was last amended vide notification No. 26/2023-Central Excise , dated the 14th August , 202 3, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 600(E), dated the 14th August , 202 3. NOTIFICATION New Delhi, the 1st September, 2023 No. 29/2023 -Central Excise G.S.R. 647(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 04/2022 -Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, namely: - In the said notifica tion, in the Table, - (i) against S. No. 2, for the entry in column (4), the entry “Rs. 6 per litre” shall be substituted; 2. This notification shall come into force on the 2nd day of September, 2023. [F. No. 354/15/2022 -TRU] AMREETA TITUS. Dy. Secy. Note : The principal notification No. 04/2022 -Central Excise, dated the 30th June, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, and was last amended vide notification No.27 /2023 -Central Excise, dated the 14th August, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 601(E), dated the 14th August, 2023. Uploaded by Dte. o f Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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