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Core Purpose

Two Central Excise notifications revising per-unit special additional excise duty rates on crude petroleum and diesel with effect from 16 November 2023.

Detailed Summary

The Ministry of Finance, Department of Revenue, issues two notifications dated 15 November 2023 under section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002): Notification No. 38/2023-Central Excise (G.S.R. 836(E)) amends Notification No. 18/2022-Central Excise dated 19 July 2022 (G.S.R. 584(E), last amended by Notification No. 36/2023-Central Excise dated 31 October 2023/G.S.R. 810(E)) by substituting the column (4) entry against S. No. 1 of its Table with 'Rs. 6300 per tonne'; and Notification No. 39/2023-Central Excise (G.S.R. 837(E)) amends Notification No. 04/2022-Central Excise dated 30 June 2022 (G.S.R. 492(E), last amended by Notification No. 37/2023-Central Excise dated 31 October 2023/G.S.R. 811(E)) by substituting the column (4) entry against S. No. 2 with 'Rs.1 per litre'; both amendments take effect from 16 November 2023 and are signed by Amreeta Titus, Deputy Secretary, under F. No. 354/15/2022-TRU.

Full Text

7159 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 654] NEW DEL HI, THURS DAY , NOVEMBER 16, 2023/ KARTIKA 25, 1945 CG-DL-E-16112023-250058 MINISTRY OF FINANCE (Department of Revenue) NOTIFI CATION New Delhi, the 15th November, 2023 No. 3 8/2023 -Central Excise G.S.R . 836(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), th e 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) against S. No . 1, for the entry in column (4), the entry “Rs. 6300 per tonne” shall be substituted; 2. This notification shall come into force on the 16th day of November, 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. 3 6/2023 -Central Excise, d ated the 31st October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 810(E), dated the 31st October, 2023 . NOTIFICATION New Delhi, the 15th November, 2023 No. 3 9/2023 -Central Excise G.S.R . 837(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 Ministr y 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, against S. No. 2, for the entry in column (4), the entry “Rs.1 per litre” shall be substituted . 2. This notification shall come into force on the 16th day of November , 2023. [F. No. 354/15/2022 -TRU] AMREE TA 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. 37/2023 -Central Excise, dated the 31st October, 2023 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 811(E), dated the 31st October, 2023 . Uploaded b y Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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