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Core Purpose

Two Central Excise notifications under Section 5A of the Central Excise Act, 1944 revising the rates of duty on specified petroleum products.

Detailed Summary

The Ministry of Finance (Department of Revenue), in Notification No. 30/2023-Central Excise, G.S.R. 672(E), dated 15th September 2023, exercises powers under Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of the Finance Act, 2002 (20 of 2002) to further amend Notification No. 18/2022-Central Excise dated 19th July 2022 (G.S.R. 584(E)): in the Table, the rate against Serial No. 1 is substituted with 'Rs. 10,000 per tonne' and against Serial No. 2 with 'Rs. 3.50 per litre', effective from 16th September 2023; the principal notification was last amended by Notification No. 28/2023-Central Excise dated 1st September 2023 (G.S.R. 646(E)). In a companion Notification No. 31/2023-Central Excise, G.S.R. 673(E), also dated 15th September 2023 and issued under the same statutory powers, the Central Government amends Notification No. 04/2022-Central Excise dated 30th June 2022 (G.S.R. 492(E)): the rate against Serial No. 2 in the Table is substituted with 'Rs. 5.50 per litre', effective from 16th September 2023; that principal notification was last amended by Notification No. 29/2023-Central Excise dated 1st September 2023 (G.S.R. 647(E)). Both notifications are issued under file number 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. 531] NEW DELHI, FRIDAY , SEPTEMBER 15 , 2023/ BHADRA 24, 1945 CG-DL-E-15092023-248777 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1 5th September , 2023 No. 30/2023-Central Excise G.S.R . 672(E).—In exercise of the powers conferred by section 5A of the Central Excise 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 notification 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) again st S. No. 1, for the entry in column (4), the entry “Rs. 10,000 per tonne” shall be substituted; (ii) against S. No. 2, for the entry in column (4), the entry “Rs. 3.50 per litre” shall be substituted 2. This notification shall come into force on the 16th 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. 28/2023-Central Excise , dated the 1st September , 202 3, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 646(E), dated the 1st September , 202 3. NOTIFICATION New Delhi, the 1 5th September , 2023 No. 31 /2023 -Central Excise G.S.R . 673(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 notification, in the Table, - (i) against S. No. 2, for the entry in column (4), the entry “Rs. 5.50 per litre” shall be substituted; 2. This notification shall come into force on the 16th 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.29 /2023 -Central Excise, dated the 1st September, 2023, publ ished in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 647(E), dated the 1st September, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delh i-110054.

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