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Core Purpose

Notification No. 40/2023-Central Excise amending the Central Excise duty rate under section 5A of the Central Excise Act, 1944, read with section 147 of the Finance Act, 2002.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 40/2023-Central Excise, G.S.R. 871(E), dated 30 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), amending the earlier notification No. 18/2022-Central Excise, dated 19 July 2022 (G.S.R. 584(E)). In the Table of that notification, against S. No. 1, the entry in column (4) is substituted with "Rs. 5000 per tonne". The notification comes into force with effect from 1 December 2023. A note clarifies that the principal notification No. 18/2022-Central Excise was last amended vide notification No. 38/2023-Central Excise, dated 15 November 2023, G.S.R. 836(E). The notification bears File No. 354/15/2022-TRU and is signed by Amreeta Titus, Deputy Secretary.

Full Text

7426 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. 688] NEW DELHI, THURS DAY , NOVEMBER 30, 2023/ AGRAHAYANA 9, 1945 CG-DL-E-30112023-250334 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi , the 30th November , 2023 No. 40/2023 -Central Excise G.S.R. 871(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, against S. No. 1, for the entry in column (4), the entry “Rs. 5000 per tonne” shall be substituted. 2. This notification shall come into force with effect from the 01st 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. 38/2023 -Central Excise, dated th e 15th November, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.836 (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 Controller of Publications, Delhi -110054.

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