Budget (2014-15) Notifications Central Excise (Tariff) dated 11.07.2014
Notification No.
Description
8/2014-CE
Seeks to amend notification No. 1/2011-CE, dated the 1st March,
2011 so as to make necessary changes in the specified entries
therein.
9/2014-CE
Seeks to amend notification No. 2/2011-CE, dated the 1st March,
2011 so as to make necessary changes in the specified entries
therein.
10/2014-CE
Seeks to amend notification No. 64/95-CE, dated the 16th March,
1995 so as to provide full exemption from excise duty to goods
supplied to NTRO.
11/2014-CE
Seeks to amend notification No. 108/95-CE, dated the 28th August,
1995 so as to allow transfer/sale of goods procured prior to 1.3.2008
for use in projects financed by the UN or an international
organization.
12/2014-CE
Seeks to amend notification No. 12/2012-CE, dated the 17th March,
2012 so as to make necessary changes in the specified entries
therein.
13/2014-CE
Seeks to exempt from excise duty goods required for the National
AIDS Control Programme funded by GFATM
14/2014-CE
Seeks to amend notification No. 33/2005-CE, dated the 8th
September, 2005 so as to provide for full exemption from excise
duty on machinery required for setting up of compressed biogas
plant (Bio-CNG).
15/2014-CE
Seeks to amend notification No. 15/2010-CE, dated the 27th
February, 2010 so as to provide for exemption of excise duty on
machineries required for initial setting up of solar energy production
projects.
16/2014-CE
Seeks to amend Notification No. 42/2008-CE, dated the 1st July,
2008 so as to prescribe new rate of duty to Pan Masala and Gutkha.
17/2014-CE
Seeks to amend Notification No. 16/2010-CE, dated the 27th
February, 2010 so as to prescribe new rate of duty to
unmanufactured tobacco and chewing tobacco.
18/2014-CE
Seeks to amend Notification No. 23/2003-CE, dated the 31st March,
2003 so as to avoid double levy of cess on DTA clearances 100%
EOUs.
19/2014-CE
Seeks to amend Notification No. 67/1995-CE, dated the 16th March,
1995 so as to exempt intermediate goods manufactured and
consumed captively for further manufacture of matches.
20/2014-CE
Seeks to rescind Notification No. 03/2010-CE, dated the 22nd June,
2010 so as to increase rate of Clean Energy Cess.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 8/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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. 1/2011Central Excise, dated the 1st March, 2011 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide G.S.R. 116(E), dated the 1st March, 2011, namely: In the said notification, in the Table, (i) after serial number 51 and the entries relating thereto, the following serial number and entries
shall be inserted, namely:“51A
(ii)
420321
Gloves specially designed for use in sports”;
serial number 63 and the entries relating thereto shall be omitted;
(iii) after serial number 70 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely :“70A
54 or 55
Polyester staple fibre or polyester filament yarn manufactured from
plastic scrap or plastic waste including waste polyethylene
terephthalate bottles”;
(iv) against serial number 97, in column (3), for the existing entry, the following entry shall be
substituted, namely:“Sewing machines other than those operated with electric motors, whether in-built or attachable
to the body”;
(v) serial number 104 and entries relating thereto shall be omitted.
[F. No.334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 116(E), dated the 1st March, 2011 and last
amended by notification No. 23/2013-Central Excise, dated the 31st July, 2013, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 522(E)
dated the 31st July, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 9/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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. 2/2011Central Excise, dated the 1st March, 2011 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide G.S.R. 117(E), dated the 1st March, 2011, namely: In the said notification, in the Table,(i) after serial number 28 and the entries relating thereto, the following serial number and entries
shall be inserted, namely:(1)
“28A
(2)
420321
(3)
Gloves specially designed for use in sports”;
(ii) against serial number 58, in column (3), for the existing entry, the following entry shall be
substituted, namely:“Sewing machines other than those operated with electric motors, whether in-built or attachable
to the body”;
(iii) serial number 63 and the entries relating thereto shall be omitted.
[F. No.334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 117(E) dated the 1st March, 2011 and last amended
by notification No.16/2013-Central Excise, dated the 8th May, 2013, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 295(E), dated the 8th
May, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 10/2014- Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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.64/95Central Excise, dated the 16th March, 1995 published in the Gazette of India, Extraordinary vide
number G.S.R.256 (E), dated the 16th March, 1995, namely:In the said notification, in the Table, after serial number 35, the following serial number
and entries shall be inserted, namely:(1)
(2)
“36. All goods
(3)
If,(i) the said goods are manufactured by the Indian Offset
Partner (hereinafter referred to as IOP) of the
contractor to the National Technical Research
Organisation, (hereinafter referred to as NTRO);
(ii) the said goods are supplied by the IOP for use in the
radars acquired by the NTRO from the contractor;
(iii) before clearance of the said goods, the manufacturer
furnishes a duty exemption certificate from an officer
of the NTRO, not below the rank of Joint Secretary to
the Government of India, (a) indicating the details of the purchase order
placed by the NTRO on the contractor;
(b) indicating the details of the purchase order
placed by the contractor on the IOP, along with
the quantity and description of goods required
to be supplied by the IOP to the contractor; and
(c) certifying that the said goods are intended for
use in the radars acquired by the NTRO from
the contractor.
Explanation. – Nothing contained in this exemption shall
have effect on or after the 1st day of January, 2019.”.
[F.No.334/15/2014 –TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - The principal notification No.64/95-Central Excise, dated the 16th March, 1995 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 256(E), dated the 16th
March, 1995 and last amended by notification No. 26/2013- Central Excise, dated the 30th
August, 2013 vide number G.S.R. 587(E), dated the 30th August, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 11/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central
Government, 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. 108/95-Central Excise, dated the 28th August, 1995
which was published in the Gazette of India, Extraordinary, vide number G.S.R. 602(E) dated the
28th August, 1995, namely: In the said notification, after the proviso, the following shall be inserted, namely:“2. Where the said goods are cleared prior to the 1st March, 2008, the manufacturer may (a) transfer the said goods to a new project subject to the condition that the manufacturer
produces before the Assistant Commissioner of Central Excise or Deputy Commissioner
of Central Excise, as the case may be, having jurisdiction over the factory of
manufacture, a certificate from the officer concerned of the Central Government, State
Government or Union territory Administration, as the case may be, that the said goods
are no longer required for the said project and a declaration from the United Nations, the
World Bank, the Asian Development Bank or any other international organization listed
in the Annexure to the said notification that the said goods are required for the new
project and the said project has duly been approved by the Government of India; or
(b) pay duty of excise which would have been payable but for the exemption contained
herein on the depreciated value of the said goods subject to the condition that the
importer produces before the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise, as the case may be, having jurisdiction over the factory
of manufacture, a certificate from the officer concerned of the Central Government, State
Government or Union territory Administration, as the case may be, that the said goods
are no longer required for the existing project. The depreciated value of the said goods
shall be equal to the original value of the goods at the time of clearance reduced by the
percentage points calculated by straight line method as specified below for each quarter
of a year or part thereof from the date of clearance of the said goods, namely:(i) for each quarter in the first year at the rate of 4 per cent;
(ii) for each quarter in the second year at the rate of 3 per cent;
(iii) for each quarter in the third year at the rate of 2.5 per cent; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2%,
subject to the maximum of 70%.”.
[F. No.334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 108/95-Central Excise, dated the 28th August, 1995 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 602(E) dated the 28th August, 1995 and last amended by notification No.13/2008-Central
Excise, dated the 1st March, 2008 which was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 141(E) dated the 1st March,2008.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 12/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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. 12/2012Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17th March, 2012, namely: In the said notification,(a) in the Table,(i) against serial number 35, for the entry in column (4), the entry “16%” shall be substituted;
(ii) against serial number 48, for the entry in column (2), the entry “2403 19 29” shall be
substituted;
(iii) in serial number 70, against item (ii) of column (3), for the entry in column (4), the entry “ `
2.35 per litre” shall be substituted;
(iv) for serial number 81 and the entries relating thereto, the following shall be substituted
namely:“81
2711 12 00,
2711 13 00,
2711 19 00
Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied
Petroleum Gases (LPG) for supply to household
domestic consumers or to Non-Domestic
Exempted Category (NDEC) customers by the
Indian Oil Corporation Ltd., Hindustan Petroleum
Corporation Ltd. or Bharat Petroleum Corporation
Limited
Nil
-”;
(v) after serial number 133 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:“133A 3208, 3815, The following goods for use in the manufacture of
Nil
51”;
3901, 3920
Ethylene Vinyl Acetate (EVA) sheets or backsheet
for manufacture of solar photovoltaic cells or
modules, namely:(i) EVA resin;
(ii) EVA masterbatch;
(iii)Poly Ethylene Terphthalate (PET) film;
(iv) Poly Vinyl Fluoride(PVF);
(v) Poly Vinyl Di-Fluoride (PVDF);
(vi) Adhesive Resin; and
(vii) Adhesive Hardner.
(vi) for serial number
namely :“142
3605 00 10
or 3605 00
90
142 and the entries relating thereto, the following shall be substituted,
Matches, in or in relation to the manufacture of
which, any or all the processes of „frame filling‟,
dipping of splints in the composition for match
heads‟, „pasting of labels on match boxes, veneers
or cardboards‟ and „packaging‟ are carried out
with the aid of power.
6%
-”;
(vii) after serial number 144 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely :“144A 38
Dichloro Diphenyl Trichloroethane (DDT)
Nil
-”;
manufactured by Hindustan Insecticides Limited
for supply to the National Vector Borne Diseases
Control Programme (NVBDCP) for mosquito
control of the Ministry of Health and Family
Welfare
(viii) in serial number 147, the Explanation in column (3) shall be omitted;
(ix) after serial number 148 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:“148A 3920, 3921
Ethylene vinyl acetate (EVA) sheets or backsheet
Nil
51”;
for use in the manufacture of solar photovoltaic
cells or modules
(x) after serial number 149 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:“149A Any Chapter Security fibre and security threads for use in the
Nil
2”;
manufacture of security paper by Security Paper
Mill, Hoshangabad and Bank Note Paper Mill
India Private Limited, Mysore
(xi) against serial number 172A, for the entry in column (4), the entry “6%” shall be substituted;
(xii) for serial number 180 and the entries relating thereto, the following shall be substituted,
namely:180 64
(a) Footwear of retail sale price not exceeding `
500 per pair;
Nil
15
(b) Footwear of retail sale price exceeding ` 500
but not exceeding ` 1,000 per pair.
Explanation. - “Retail Sale Price” means the
6%
15”;
maximum price at which the excisable goods in
packaged form may be sold to the ultimate
consumer and includes all taxes, local or
otherwise, freight, transport charges, commission
payable to dealers and all charges towards
advertisement, delivery, packing, forwarding and
the like, as the case may be, and the price is the
sole consideration for sale
(xiii) after serial number 187B and the entries relating thereto, the following serial number and
entries shall be inserted, namely:“187C 70
Solar tempered glass for use in the manufacture of
Nil
2”;
solar photovoltaic cells or modules, solar power
generating equipment or systems and flat plate
solar collectors
(xiv) after serial number 211 and the entries relating thereto, the following serial number and
entries shall be inserted.
“211A 7326 9099
Forged steel rings for manufacture of special
Nil
50”;
bearings for use in wind operated electricity
generators
(xv) after serial number 215 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“215A
7408
Flat copper wire for use in the manufacture of
Photovoltaic (PV) ribbon (tinned copper
interconnect) for manufacture of solar photovoltaic
cells or modules
Nil
51”;
(xvi) after serial number 239 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:“239A Any Chapter Reverse Osmosis (RO) membrane element for
Nil
-”;
water filtration or purification equipment (other
than household type filters) based on reverse
osmosis technology using thin film composite
membrane (TFC)
(xvii) after serial number 241 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:“241A Any Chapter Reverse Osmosis (RO) membrane element for
6%
household type filters
241B
8422 20 00, The following goods used in processing and
6%
-”;
8422 30 00, packaging of agricultural, apiary, horticultural,
8422 40 00, dairy, poultry, aquatic and marine produce and
8422 90 10, meat, namely:8422 90 90
(i) machinery for cleaning or drying bottles or
other containers;
(ii)
machinery for filling, closing, sealing or
labelling bottles, cans, boxes, bags or other
containers;
(iii)
other packing or wrapping machinery;
(iv) parts of machinery at (i) to (iii)
(xviii) after serial number 245 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:“245A 8435
All goods
6%
245B
8438 50 00, (i) machinery for the preparation of meat or
6%
-”;
8438 60 00,
poultry;
8438 90 90
(ii)
machinery for preparation of fruits, nuts or
vegetables;
(iii)
parts of machinery at (i) and (ii)
(xix) after serial number 321 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
321A
85 or 94
LED (Light Emitting Diode) driver and MCPCB
(Metal Core Printed Circuit Board) for use in
manufacture of LED lights and fixtures or LED
lamps
6%
-”;
(xx) after serial number 332 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:“332A Any Chapter Parts consumed within the factory of production
Nil
2”;
for the manufacture of goods specified in LIST 8
(xxi) for serial number 340, and the entries relating thereto, the following shall be substituted,
namely:“340
Any Chapter Parts used within the factory of production or in
Nil
3”;
any other factory of the same manufacturer used in
the manufacture of goods falling under heading
8701
(xxii) against serial number 346, for the existing entry in column (2), the following entry shall be
substituted, namely:“85 (except 8523 52, 8544 11 10, 8544 11 90, 8548 10)”;
(b) In the ANNEXURE,(i) for condition No. 48, and the entries relating thereto, the following shall be substituted,
namely:“48.
If, before the clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as
the case may be, a certificate from the Chairman or the Managing Director or the
Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation
Ltd. to the effect that(i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation
Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of
Delhi MRTS Project Phase-II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail
Corporation Ltd. and shall be finally owned by the Delhi Metro Rail
Corporation Ltd.”;
(ii) after the condition number 49 and the entries relating thereto, the following shall be inserted,
namely:-
“50.
51.
If, before the clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as
the case may be, a certificate from an officer not below the rank of a Deputy
Secretary to the Government of India in the Ministry of New and Renewable Energy
recommending the grant of this exemption and the said officer certifies that the
goods are required for the manufacture of special bearings for use in wind operated
electricity generators.
If, before clearance of the goods, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as
the case may be, a certificate from an officer not below the rank of a Deputy
Secretary to the Government of India in the Department of Electronics and
Information Technology (DeitY) recommending the grant of this exemption and the
said officer certifies that the goods are required for the specified purpose.”;
(iii) in the LIST 8,(A) for the brackets, words, letter and figures “(See S.No. 332)”, the brackets, words, letters and
figures “(See S.No. 332 and 332A)” shall be substituted;
(B) item number (21) and the entry relating thereto shall be omitted.
[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 163(E) dated the 17th March, 2012 and was last amended vide notification No.6/2014Central Excise, dated the 25th June, 2014 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R .418 (E) dated the 25th June, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 13/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, being satisfied that it is necessary
in the public interest so to do, hereby exempts the goods mentioned in column (1) of the Table
below of the description specified in column (2) of the said Table from the whole of the duty of
excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), subject to the condition that the manufacturer produces at the time of clearance of
the said goods, before the Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise having jurisdiction, a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect
that the said goods are required for the National AIDS Control Programme funded by Global
Fund to fight AIDS, TB and Malaria(GFATM):-
TABLE
(1)
Goods
Anti-Retroviral Drugs (ARV Drugs)
(2)
Description
Adult First Line - Zidovudine 300 mg +
Lamivudine 150 mg + Nevirapine 200 mg,
Zidovudine 300 mg + Lamivudine 150 mg,
Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir
300 mg + Lamivudine 300 mg, Nevirapine 200 mg,
Efavirenz 600 mg, Stavudine 30 mg + Lamivudine
150 mg + Nevirapine 200 mg, Stavudine 30 mg +
Lamivudine 150 mg, Abacavir 600 mg +
Lamivudine 300 mg and Tenofivir 300 mg +
Lamivudine 300 mg + Efavirenz 600 mg.
Adult Second Line - Atazanavir 300 mg Capsules,
Ritonavir 100 mg tablets, Lopinavir 200 mg +
Ritonavir 50 mg tablets.
Paediatric Drugs - Zidovudine 60 mg +
Lamivudine 30 mg + Nevirapine 50 mg tablets,
Diagnostics and Equipments
Stavudine 6 mg + Lamivudine 30 mg + Nevirapine
50 mg tablets, Abacavir 60 mg + Lamivudine 30
mg, Zidovudine 60 mg + Lamivudine 30 mg tablets,
Stavudine 6 mg + Lamivudine 30 mg tablets,
Nevirapine 50 mg tablets, Efavirenz 200 mg tablets,
Lopinavir 100 mg + Ritonavir 25 mg tablets.
Cluster of Differentiation (CD) 4 Kits / Reagents,
HIV-DNA-PCR Kits for DNA Testing of Early
Infant Diagnostics, Viral Load Kits, CD4 Machines,
Viral Load Machines.
2.
Nothing contained in this notification shall have effect on or after the first day of April,
2015.
[F.No.334/15/2014 –TRU]
(Akshay Joshi)
Under Secretary to the Government of India
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No.14/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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.
33/2005- Central Excise, dated the 8th September, 2005, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 570(E), dated the 8th
September, 2005, namely: In the said notification,(a) in the opening paragraph, after the words, “initial setting up of a project for the
generation of power”, the words, brackets and letters “or generation of compressed biogas (Bio-CNG)” shall be inserted;
(b) in condition (i), after the words, “initial setting up of a project for the generation of
power”, the words, brackets and letters “or compressed bio-gas (Bio-CNG), as the case
may be,” shall be inserted;
(c) in condition (ii), for the words “the manufacturer proves”, the words “in the case of
projects for the generation of power, the manufacturer proves” shall be substituted.
[F.No.334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R. 570(E), dated the 8th September, 2005 and was
last amended by notification No 34/2010-C.E., dated the 18th November, 2010 vide number
G.S.R. 916(E), dated the 18th November, 2010.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 15/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R. (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, 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.
15/2010- Central Excise, dated the 27th February, 2010, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.117(E), dated the 27th
February, 2010, namely: In the said notification,(a) in the opening paragraph, after the words “components, required for initial setting up of
a solar power generation”, the words “or solar energy production” shall be inserted;
(b) for condition (1), the following condition shall be substituted, namely:“(1) that an officer not below the rank of a Deputy Secretary to the Government of India,
in the Ministry of New and Renewable Energy recommends the grant of this exemption,
indicating the quantity, description and specification of the goods and certifies that they
are required for initial setting up of a solar power generation or solar energy production
project or facility, as the case may be; and”.
[F.No.334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i), vide number G.S.R.117(E), dated the 27th February, 2010 and was
last amended by notification No. 26/2012-C.E., dated the 8th May, 2012 vide number G.S.R.
342(E), dated the 8th May, 2012.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No.16/2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R.
(E). - In exercise of the powers conferred by sub-section (3) of section 3A of
the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following
further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 42/2008-Central Excise, dated the 1st July, 2008, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 492(E),
dated the 1st July, 2008, namely:In the said notification, (i)
for Table-1 and the Illustration, the following shall be substituted, namely:“Table-1
Sl.
No.
Retail sale price (per
pouch)
(1)
1.
(2)
Up to Re. 1.00
Exceeding Re. 1.00 but not
exceeding Rs. 1.50
Exceeding Rs. 1.50 but not
exceeding Rs. 2.00
Exceeding Rs. 2.00 but not
exceeding Rs. 3.00
Exceeding Rs. 3.00 but not
exceeding Rs. 4.00
Exceeding Rs. 4.00 but not
exceeding Rs. 5.00
Exceeding Rs. 5.00 but not
exceeding Rs. 6.00
Exceeding Rs. 6.00
2.
3.
4.
5.
6.
7.
8.
Rate of duty per packing machine per month(Rupees
in lakhs)
Pan masala
Pan masala containing tobacco
(3)
(4)
16.20
27.64
24.29
41.46
30.77
52.51
46.16
78.77
59.60
101.70
74.50
127.13
89.40
152.56
89.40 + 14.58 x (P-6),
152.56 + 24.87 x (P-6),
where „P‟ above represents retail sale price of the pouch
for which rate of duty is to be determined
Illustration. - The rate of duty per packing machine per month for a pan masala pouch having
retail sale price of Rs. 8.00 (i.e. ‟P‟) shall be= Rs. 89.40 + 14.58 x (8-6) lakhs = Rs. 118.56
lakhs.”
(ii)
for Table -2, the following Table shall be substituted, namely:“Table -2
Sl.
No.
(1)
1
2
3
4
5
Duty
(2)
The duty leviable under the Central
Excise Act, 1944
The additional duty of excise leviable
under section 85 of the Finance Act,
2005
National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001
Education Cess leviable under section
91 of the Finance Act, 2004
Secondary and Higher Education Cess
leviable under section 136 of the
Finance Act, 2007
Duty ratio for
pan masala
(3)
0.3453
Duty ratio for pan
masala containing
tobacco
(4)
0.7903
0.1294
0.0677
0.4962
0.1129
0.0194
0.0194
0.0097
0.0097”.
[F. No 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - The principal notification No. 42/2008-Central Excise, dated the 1st July, 2008 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.492 (E), dated the 1st July, 2008 and last amended by notification No. 01/2014 Central
Excise, dated the 24th January, 2014, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.56 (E), dated the 24th January, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No.17/2014 – Central Excise
New Delhi, the 11th July, 2014
G.S.R.
(E). - In exercise of the powers conferred by sub-section (3) of section 3A of the Central
Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 16/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th
February, 2010, namely :In the said notification, (i)
for Table-1, the proviso and Illustrations 1 and 2 thereunder, the following shall be
substituted, namely:“Table-1
Sl.
No.
Retail sale price (per
pouch)
(1)
(2)
1. Up to Re.1.00
Exceeding Re. 1.00 but not
2.
exceeding Rs. 1.50
Exceeding Rs. 1.50 but not
3.
exceeding Rs. 2.00
Exceeding Rs.2.00 but not
4.
exceeding Rs.3.00
Exceeding Rs.3.00 but not
5.
exceeding Rs.4.00
Exceeding Rs.4.00 but not
6.
exceeding Rs.5.00
Rate of duty per packing machine per month
(Rupees in lakhs)
Chewing Tobacco (other
Unmanufactured
Chewing
than filter khaini)
Tobacco
tobacco
commonly
Without
With
Without
With
known as filter
lime
lime
lime
lime
khaini
tube/lime
tube/lime tube/lime tube/lime
pouches
pouches
pouches pouches
(3)
(4)
(5)
(6)
(7)
15.92
15.12
10.96
10.41
10.94
23.88
22.68
16.44
15.62
16.42
28.65
27.06
19.72
18.63
20.79
42.98
40.59
29.59
27.94
29.63
53.49
50.30
36.82
34.63
37.53
66.86
62.88
46.02
43.28
44.57
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Exceeding Rs.5.00 but not
exceeding Rs.6.00
Exceeding Rs.6.00 but not
exceeding Rs.7.00
Exceeding Rs.7.00 but not
exceeding Rs.8.00
Exceeding Rs.8.00 but not
exceeding Rs.9.00
Exceeding Rs.9.00 but not
exceeding Rs.10.00
Exceeding Rs. 10.00 but not
exceeding Rs.15.00
Exceeding Rs. 15.00 but not
exceeding Rs.20.00
Exceeding Rs.20.00 but not
exceeding Rs.25.00
Exceeding Rs. 25.00 but not
exceeding Rs.30.00
Exceeding Rs.30.00 but not
exceeding Rs.35.00
Exceeding Rs.35.00 but not
exceeding Rs.40.00
Exceeding Rs. 40.00 but not
exceeding Rs.45.00
Exceeding Rs.45.00 but not
exceeding Rs.50.00
From Rs.50.00 onwards
80.23
75.46
55.23
51.94
50.81
127.35
119.39
87.66
82.19
56.32
127.35
119.39
87.66
82.19
61.14
127.35
119.39
87.66
82.19
65.35
127.35
119.39
87.66
82.19
179.57
170.59
123.61
117.43
68.98
68.98 + 6.90 x
(P-10)
225.05
213.80
154.92
147.18
264.44
251.22
182.03
172.93
298.29
283.37
205.33
195.07
327.12
310.77
225.18
213.92
351.42
333.85
241.91
229.81
371.63
353.05
255.82
243.03
388.15
368.74
267.19
253.83
388.15+ 7.76 368.74+ 7.37 267.19+ 253.83+
x (P-50)
x (P-50)
5.34 x (P- 5.08 x (P50)
50)
Where „P‟ above represents retail sale price of the pouch for which
duty rate is to be determined
Note:- For the purposes of entry in column number (7), against Sl.No.12, the entry in column number
(2) shall be read as „Rs. 10.01 and above‟.
Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter
khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e.
„P‟) shall be = Rs. 388.15 + 7.76*(55-50) lakhs = Rs. 426.95 lakhs.
Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail
sale price of Rs.15.00 (i.e. „P‟) shall be = Rs. 68.98 + 6.55*(15-10) lakhs = Rs.
101.73 lakhs”;
(ii)
for Table -2, the following Table shall be substituted, namely:-
“Table -2
Sl.
No.
(1)
1
2
3
4
5
Duty
(2)
The duty leviable under the Central
Excise Act, 1944
The additional duty of excise leviable
under section 85 of the Finance Act,
2005
National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001
Education Cess leviable under section
91 of the Finance Act, 2004
Secondary and Higher Education Cess
leviable under section 136 of the
Finance Act, 2007
Duty ratio for
unmanufactured
tobacco
(3)
0.9020
Duty ratio for chewing
tobacco
(4)
0.7903
0.0689
0.0677
0.0000
0.1129
0.0194
0.0194
0.0097
0.0097”.
[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - The principal notification No. 16/2010-Central Excise, dated the 27th February, 2010 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 118 (E), dated the 27th February, 2010 and was last amended vide
notification No.02/2014-Central Excise, dated the 24th January, 2014, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.57 (E),
dated the 24th January, 2014.
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 18 /2014-Central Excise
New Delhi, the 11th July, 2014
G.S.R.
(E).- In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act),
the Central Government being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue) No.23/2003-Central Excise,
dated the 31stMarch, 2003 published in the Gazette of India, Extraordinary, vide number
G.S.R.266 (E), dated the 31stMarch, 2003, namely:In the said notification, in the TABLE, after serial number 1 and entries relating thereto,
the following serial numbers and the entries shall be inserted, namely:(1)
“1A.
(2)
Any
chapter
(3)
All
goods
1B.
Any
chapter
All
goods
(4)
Duty of excise leviable thereon as is equivalent to
the education cess leviable on such goods under
section 94 of the Finance (No.2) Act, 2004 (23 of
2004), read with the proviso to sub-section (1) of
section (3) of the said Central Excise Act.
Duty of excise leviable thereon as is equivalent to
the Secondary and Higher Education cess leviable
on such goods under section 139 of the Finance Act,
2007 (22 of 2007) read with the proviso to subsection (1) of section (3) of the said Central Excise
Act .
(5)
-
-”.
[F.No.334/15/2014 –TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: - The principal notification No.23/2003-Central Excise, dated the 31stMarch, 2003
was published in the Gazette of India, Extraordinary,Part II, section 3, sub-section (i),
vide number G.S.R. 266(E), dated the 31stMarch, 2003 and last amended by notification
No. 5/2012-Central Excise , dated the 17th March, 2012 published in the Gazette of
India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 156(E),
dated the 17th March, 2012.
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 19/2014-Central Excise
New Delhi, dated the 11th July, 2014
G.S.R
(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, 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.67/95-Central Excise, dated the 16th March, 1995 published in the Gazette of India,
Extraordinary, vide number G.S.R.259 (E), dated the 16th March, 1995, namely:In the said notification, in the TABLE, in column (2), for the existing entry, the
following entry shall be substituted, namely:“All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986)”.
[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 67/95-Central Excise, dated the 16th March, 1995 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 259 (E), dated the 16th March, 1995 and last amended by notification No 16/2003-Central
Excise, dated the 1st March, 2003 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 146 (E), dated the 1st March, 2003.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 20/2014-Central Excise
New Delhi, dated the 11th July, 2014
G.S.R.
(E). - In exercise of the powers conferred by section 83 of the Finance Act,
2010 (14 of 2010) read with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.3/2010-Clean Energy Cess, dated the 22nd June, 2010, published in the Gazette of India,
Extraordinary, vide number G.S.R. 545 (E), dated the 22nd June, 2010, except as respects things
done or omitted to be done before such rescission.
[F.No.334/15/2014 –TRU]
(Akshay Joshi)
Under Secretary to the Government of India