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Core Purpose

Amendment by the Ministry of Finance, under section 5A(1) of the Central Excise Act, 1944, of the principal Central Excise notification No. 11/2017 to extend certain sunset dates and revise a tariff entry.

Detailed Summary

This notification (No. 04/2024-Central Excise, G.S.R. 71(E)), issued by the Department of Revenue, Ministry of Finance on 25 January 2024, under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), further amends notification No. 11/2017-Central Excise dated 30 June 2017 (G.S.R. 793(E)), as previously amended by notification No. 15/2023-Central Excise dated 31 March 2023 (G.S.R. 241(E)). The amendments substitute the year '2024' with '2025' in the proviso to item (ii) against Serial No. 3 of the Table, replace tariff entry '27101930' with '2710 19 44, 2710 19 49' against Serial No. 3A, and substitute '2023' with '2025' in the proviso to item (b) after the Annexure. The notification is issued under file number F. No. 190354/295/2021-TRU.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-25012024-251606 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 64] NEW DELHI, THURSDAY, JANUARY 25, 2024/MAGHA 5, 1945 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi the 25th January, 2024 No. 04/2024-Central Excise G.S.R. 71(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), 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. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:- In the said notification,- (i) in the Table, against Sl. No. 3, in column (3), after item (ii), in the proviso, for the figures "2024", the figures "2025" shall be substituted; (ii) in the Table, against Sl. No. 3A, in column (2), for the entry "27101930", the entry “2710 19 44, 2710 19 49" shall be substituted; (iii) after Annexure, in the proviso, in item (b), for the figures "2023", the figures "2025" shall be substituted. [F. No. 190354/295/2021-TRU] NITISH KARNATAK, Under Secy. Note: -The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 793(E), dated the 30th June, 2017 and last amended by notification No.15/2023-Central Excise, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2023. 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.

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