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Core Purpose

Two notifications by the Department of Revenue under Section 5A of the Central Excise Act, 1944, further amending Central Excise notifications No. 18/2022 and No. 04/2022 to revise Special Additional Excise Duty rates.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued two notifications dated 18th December 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. 41/2023-Central Excise (G.S.R. 896(E)) further amends Notification No. 18/2022-Central Excise dated 19th July 2022 (G.S.R. 584(E), Part II, Section 3(i)), last amended by Notification No. 40/2023-Central Excise dated 30th November 2023 (G.S.R. 871(E)), substituting the rate in column (4) against S. No. 1 to Rs. 1300 per tonne and against S. No. 2 to Rs. 1 per litre, effective 19th December 2023. Notification No. 42/2023-Central Excise (G.S.R. 897(E)) further amends Notification No. 04/2022-Central Excise dated 30th June 2022 (G.S.R. 492(E), Part II, Section 3(i)), last amended by Notification No. 39/2023-Central Excise dated 15th November 2023 (G.S.R. 837(E)), substituting the rate in column (4) against S. No. 2 to Rs. 0.50 per litre, also effective 19th December 2023. Both notifications are signed by Amreeta Titus, Deputy Secretary, under File No. 354/15/2022-TRU.

Full Text

7786 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. 713] NEW DELHI, MON DAY , DECEMBER 1 8, 2023/ AGRAHAYANA 27, 1945 CG-DL-E-18122023-250737 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th December , 2023 No. 41/2023 -Central Excise G.S.R. 896(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 (Departm ent 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. 1300 per tonne” shall be substituted; (ii) 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 19th day of December , 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. 40/2023 -Central Excise, dated the 30th November , 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 871(E), dated the 30th November , 2023 . NOTIFICATION New Delhi, the 18th December , 2023 No. 42/2023 -Central Excise G.S.R. 897(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 notif ication, in the Table, (i) against S. No. 2, for the entry in column (4), the entry “Rs. 0.50 per litre” shall be substituted ; 2. This notification shall come into force on the 19th day of December , 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. 39/2023 -Central Excise, dated the 15th November , 2023 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 837(E), dated the 15th November , 2023 . Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Control ler of Publications, Delhi -110054.

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