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Core Purpose

Two notifications amending Central Excise duty rate entries under section 5A of the Central Excise Act, 1944, read with section 147 of the Finance Act, 2002.

Detailed Summary

Two notifications dated 31st October 2023, issued by the Ministry of Finance, Department of Revenue, in exercise of 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): Notification No. 36/2023-Central Excise, G.S.R. 810(E), amends notification No. 18/2022-Central Excise dated 19th July 2022 (G.S.R. 584(E), last amended vide No. 34/2023-Central Excise dated 17th October 2023, G.S.R. 747(E)) by substituting the rate for S.No.1 with 'Rs. 9800 per tonne' and for S.No.2 with 'Rs. Nil per litre'; Notification No. 37/2023-Central Excise, G.S.R. 811(E), amends notification No. 04/2022-Central Excise dated 30th June 2022 (G.S.R. 492(E), last amended vide No. 35/2023-Central Excise dated 17th October 2023, G.S.R. 748(E)) by substituting the rate for S.No.2 with 'Rs.2 per litre'; both amendments take effect from 1st November 2023; issued under File No. 354/15/2022-TRU and signed by Amreeta Titus, Deputy Secretary.

Full Text

6902 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. 631] NEW DELH I, TUES DAY , OCTOBER 31, 2023/ KARTIKA 9, 1945 CG-DL-E-31102023-249806 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31 st October, 2023 No. 36/2023 -Central Excise G.S.R . 810 (E).—In exercise of the powers conferred by section 5A of the Centr al 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) against S. No. 1, for the entry in column (4), the entry “Rs. 9800 per tonne” shall be substituted; (ii) against S. No. 2, for the entry in column (4), the entry “Rs. Nil per l itre” shall be substituted . 2. This notification shall come into force on the 1st 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 publish ed 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. 34/2023 -Central Excise, dated the 17th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 747 (E), dated the 17th October, 2023. NOTIFICATION New Delhi, the 31st October , 2023 No. 37/2023 -Central Excise G.S.R . 811(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, against S. No. 2, for the entry in column (4), the entry “Rs.2 per litre” shall be substituted . 2. This notification shall come into force on the 1st day of November , 2023. [F. No. 354/15/2022 -TRU] AMREETA TITUS, Dy. Secy. Note : The prin cipal 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 notificati on No. 35/2023 -Central Excise, dated the 17th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 748(E), dated the 17th October, 2023. Uploaded by Dte. o f 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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