Gazette Tracker
Gazette Tracker

Core Purpose

Notifications by the Department of Revenue rescinding two prior central excise and customs duty notifications and amending the Central Excise Rules, 2017.

Detailed Summary

The Ministry of Finance, Department of Revenue, issued three notifications dated 3 December 2024: first, Notification No. 31/2024-Central Excise, G.S.R. 743(E), under section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of the Finance Act, 2018 (13 of 2018), section 125 of the Finance Act, 2021 (13 of 2021) and section 21 of the General Clauses Act, 1897 (10 of 1897), rescinded notification No. 08/2022-Central Excise dated 30 June 2022 (published vide G.S.R. 496(E) dated 30 June 2022), except as respects things done or omitted before rescission, with immediate effect; second, Notification No. 48/2024-Customs, G.S.R. 744(E), under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 21 of the General Clauses Act, 1897 (10 of 1897) and section 147 of the Finance Act, 2002 (20 of 2002), rescinded notification No. 32/2022-Customs dated 30 June 2022 (published vide G.S.R. 500(E) dated 30 June 2022), except as respects things done or omitted before rescission, with immediate effect; and third, Notification No. 01/2024-Central Excise (N.T.), G.S.R. 745(E), under section 37 of the Central Excise Act, 1944 (1 of 1944), made the Central Excise (Amendment) Rules, 2024, with immediate effect, amending the Central Excise Rules, 2017, by omitting the first proviso before the Explanation in rule 18 and omitting the proviso in rule 19; all three notifications (F. No. 354/15/2022-TRU) are signed by Amreeta Titus, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03122024-259120 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 683] NEW DELHI, TUESDAY, DECEMBER 3, 2024/AGRAHAYANA 12, 1946 7824 GI/2024 MINISTRY OF FINANCE (Department of Revenue)) NOTIFICATION New Delhi, the 3rd December, 2024 No. 31/2024-Central Excise G.S.R. 743(E). — In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), Section 125 of the Finance Act, 2021(13 of 2021) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 08/2022- 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. 496(E), dated the 30th June, 2022, except as respeets things done or omitted to be done before such rescission. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. NOTIFICATION New Delhi, the 3rd December, 2024 No. 48/2024-Customs G.S.R. 744(E). — In exercise of the powers conferred by sub-section (1) of section 25 of Customs Act, 1962 (52 of 1962) read with Section 21 of General Clauses Act, 1897 (10 of 1897) and Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2022-Customs, dated 30th June, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 500(E), dated 30th June, 2022, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. NOTIFICATION New Delhi, the 3rd December, 2024 No. 01/2024-Central Excise (Ν.Τ.) G.S.R. 745(E). In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: - 1. Short title and commencement - (1) These rules may be called the Central Excise (Amendment) Rules, 2024. (2) This notification shall come into force with immediate effect. 2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation, the first proviso shall be omitted; 3. In the said Rules, in rule 19, the proviso shall be omitted. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SRIVASTAVA

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free