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Untitled Document

[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

07/2017-Central Excise, Dated: February 02, 2017

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, -

(a) in the first paragraph,-

(i) for Table-1, the Note and the Illustrations, the following shall be substituted, namely:-

"TABLE-1

S.
No.
Retail
sale price (Per pouch)
Rate of duty per packing machine per month (Rupee in lakh)
Chewing Tobacco (other than Filter Khaini)
Chewing
tobacco (commonly known as Filter Khaini)
Upto 300 pouches per
minute
301 to 450 pouches per
minute
451 pouches per
minute and above
Any speed
(1)
(2)
(3)
(4)
(5)
(6)
Without
lime tube/lime pouches
With
lime tube/lime pouches
Without
lime tube/lime pouches
With
lime tube/lime pouches
Without
lime tube/lime pouches
With
lime tube/lime pouches
(3a)
(3b)
(4a)
(4b)
(5a)
(5b)
1 Upto Re.
1.00
32.39
30.77
46.28
43.96
98.34
93.42
19.67
2 Exceeding
Re.1.00 but not exceeding
Rs.1.50
48.59
46.16
69.41
65.94
147.50
140.13
29.50
3 ExceedingRe. 1.50
but not exceeding
Rs.2.00
58.31
55.07
83.30
78.67
177.01
167.17
37.37
4 Exceeding
Re.2.00 but not exceeding
Rs.3.00
87.46
82.60
124.94
118.00
265.51
250.76
53.25
5 Exceeding
Re.3.00 but not exceeding
Rs.4.00
108.84
102.36
155.49
146.23
330.41
310.74
67.45
6 Exceeding
Re. 4.00 but not exceeding
Rs.5.00
136.05
127.95
194.36
182.79
413.01
388.43
80.10
7 Exceeding
Re.5.00 but not exceeding
Rs.6.00
163.26
153.54
233.23
219.35
495.61
466.11
91.31
8 Exceeding
Re.6.00 but not exceeding Rs.7.00
259.14
242.95
370.21
347.07
786.69
737.52
101.20
9 Exceeding
Re.7.00 but not exceeding Rs.8.00
259.14
242.95
370.21
347.07
786.69
737.52
109.87
10 Exceeding
Re.8.00 but not exceeding
Rs.9.00
259.14
242.95
370.21
347.07
786.69
737.52
117.43
11 Exceeding
Re.9.00 but not exceeding
Rs.10.00
259.14
242.95
370.21
347.07
786.69
737.52
123.95
12 Exceeding
Re.10.00 but not exceeding Rs.15.00
365.39
347.12
521.99
495.89
1109.23
1053.77
123.95+12.
40 x (P-10)
13 Exceeding Re. 15.00
but not exceeding
Rs.20.00
457.96
435.06
654.23
621.52
1390.24
1320.73
14 Exceeding
Re.20.00 but not exceeding
Rs.25.00
538.10
511.20
768.72
730.28
1633.53
1551.85
15 Exceeding
Re.25.00 but not exceeding
Rs.30.00
606.98
576.63
867.12
823.76
1842.62
1750.49
16 Exceeding
Re. 30.00 but not exceeding Rs.35.00
665.66
632.37
950.94
903.39
2020.74
1919.70
17 Exceeding
Re.35.00 but not exceeding
Rs.40.00
715.10
679.35
1021.58
970.50
2170.85
2062.31
18 Exceeding
Re.40.00 but not exceeding
Rs.45.00
756.22
718.41
1080.32
1026.30
2295.68
2180.89
19 Exceeding
Re.45.00 but not exceeding
Rs.50.00
789.83
750.34
1128.33
1071.92
2397.71
2277.82
20 Above
Rs. 50.00
789.83+15
.80x (P-
50)
750.34+15
.01 x (P-
50)
1128.33+2
2.57 x (P-
50)
1071.32+2
1.44x (P-
50)
2397.71+4
7.95x (P-
50)
2277.82+4
5.56 x (P-
50)
    Where 'P' above represents retail sale price of the pouch for which rate of duty is to be determined.

Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (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 having retail sale price of Rs.55.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs.1128.33 +22.57 x (55-50) lakh = Rs.1241.18 lakh.

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') packed with the aid of a machine having any maximum packing speed shall be = 123.95+12.40 x (15-10)= Rs.185.95 lakh.";

(ii) for TABLE-2 and the Illustration, the following shall be substituted, namely :-

"TABLE-2

S.
No.
Retail sale
price (per pouch)
Rate of duty per packing machine per month (rupees in lakh)
Jarda Scented Tobacco
Unmanufactured
Tobacco
Upto 300
pouches per minute
301 to 450
pouches per minute
451 pouches
per  minute and above
Any speed
(1)
(2)
(3)
(4)
(5)
(6)
Without
lime tube/ lime pouches
With lime
tube/lime pouches
          (6a) (6b)
1 Up to Re.
1.00
32.39
46.28
98.34
16.24
15.43
2 Exceeding
Re.1.00 but not exceeding Rs.1.50
48.59
69.41
147.50
24.36
23.14
3 Exceeding
Rs.1.50 but not exceeding Rs.2.00
58.31
83.30
177.01
29.23
27.61
4 Exceeding
Rs.2.00 but not exceeding Rs.3.00
87.46
124.94
265.51
43.85
41.42
5 Exceeding
Rs.3.00 but not exceeding Rs.4.00
108.84
155.49
330.41
54.57
51.32
6 Exceeding
Rs.4.00 but not exceeding Rs.5.00
136.05
194.36
413.01
68.21
64.15
7 Exceeding
Rs.5.00 but not exceeding Rs.6.00
163.26
233.23
495.61
81.86
76.98
8 Exceeding
Rs.6.00 but not exceeding Rs.7.00
259.14
370.21
786.69
129.93
121.81
9 Exceeding
Rs.7.00 but not exceeding Rs.8.00
259.14
370.21
786.69
129.93
121.81
10 Exceeding
Rs.8.00 but not exceeding Rs.9.00
259.14
370.21
786.69
129.93
121.81
11 Exceeding
Rs.9.00 but not exceeding Rs.10.00
259.14
370.21
786.69
129.93
121.81
12 Exceeding
Rs.10.00 but not exceeding Rs.15.00
365.39
521.99
1109.23
183.20
174.04
13 Exceeding
Rs.15.00 but not exceeding Rs.20.00
457.96
654.23
1390.24
229.62
218.13
14 Exceeding
Rs.20.00 but not exceeding Rs.25.00
538.10
768.72
1633.53
269.80
256.31
15 Exceeding
Rs.25.00 but not exceeding Rs.30.00
606.98
867.12
1842.62
304.33
289.12
16 Exceeding
Rs.30.00 but not exceeding Rs.35.00
665.66
950.94
2020.74
333.75
317.06
17 Exceeding
Rs.35.00 but not exceeding Rs.40.00
715.10
1021.58
2170.85
358.54
340.62
18 Exceeding
Rs.40.00 but not exceeding Rs.45.00
756.22
1080.32
2295.68
379.16
360.20
19 Exceeding
Rs.45.00 but not exceeding Rs.50.00
789.83
1128.33
2397.71
396.01
376.21
20 Above Rs.
50.00
789.83+15.80x
(P-50)
1128.33+22.57
x (P-50)
2397.71+47.95x
(P-50)
396.01+7.92
x (P-50)
376.21+7.52
x (P-50)
    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 jarda scented tobacco pouch having retail sale price of Rs.55.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of jarda scented tobacco pouch of the said retail sale price, of 400 pouches per minute, shall be = Rs.1128.33+22.57 x (55-50) = Rs.1241.18 lakh.";

(b) in paragraph 3, for Table-3, the following shall be substituted, namely:-

S. No.
Duty
Duty ratio for Unmanufactured Tobacco
Duty ratio for Chewing Tobacco/ Jarda Scented Tobacco/Filter Khaini
(1)
(2)
(3)
(4)
1 The duty leviable under the Central Excise Act, 1944 (1 of 1944)
0.8852
0.7864
2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)
0.1148
0.1165
3 National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001 (14 of 2001)
0.0
0.0971
4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)
0.0
0.0
5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)
0.0
0.0.".

[F.No. 334/7/2017-TRU]

(Mohit Tewari)
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 last amended vide notification No. 16/2016 Central Excise, dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 233 (E), dated the 1st March, 2016.

[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

06/2017-Central Excise, Dated: February 02, 2017

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.12/2012-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. 163(E), dated the 17th March, 2012, namely:-

In the said notification,-

(a) in the opening paragraph,-

(i) in the eighth proviso, for the figures, letters and words "31st day of March, 2017", the figures, letters and words "30th day of June, 2017" shall be substituted;

(ii) after the eighth proviso, the following proviso shall be inserted, namely:-

"Provided also that nothing contained in this notification shall apply to goods specified against serial numbers 145 B, 145C, 148AAA, 187 C, 187 D, 256 C and 321 A of the said Table after the 30th day of June, 2017.";

(b) in the Table,

(i) against serial number 48, for the entry in column (3), the entry "All goods other than paper rolled biris" shall be substituted;

(ii) after serial number 48 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)
(2)
(3)
(4)
(5)
"48A
2403 19 29
Hand made paper rolled biris
Rs.28
per thousand
-
48B
2403 19 29
Machine made paper rolled biris
Rs.78
per thousand
-";

(iii) against serial number 128, for the entry in column (2), the entry "31 (except 3101)" shall be substituted;

(iv) after serial number 145A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)
(2)
(3)
(4)
(5)
"145B
3815 90 00
Catalyst  for  use  in  the  manufacture  of  cast components   of   Wind   Operated   Electricity Generator
Nil
53
145C
3909 40 90
Resin   for   use   in   the   manufacture   of   cast components   of   Wind   Operated   Electricity Generator
Nil
53";

v) after serial number 148AA and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)
(2)
(3)
(4)
(5)
"148AAA
3921 19
00
Membrane Sheet and Tricot / spacer for use in the   manufacture   of   Reverse   Osmosis   (RO) membrane for household type filters
6%
2";

(vi) for serial number 187C and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

(1) (2) (3) (4) (5)
"187C 70 Solar tempered glass for use in the manufacture of:-
(a) solar photovoltaic cells or modules;
(b) solar power generating equipment or systems;
(c) flat plate solar collectors;
(d)  solar  photovoltaic  module  and  panel  for  water pumping and other applications.
6% 2
187D Any
Chapter
Parts / Raw material for use in the manufacture of
Solar tempered glass for use in:-

(a) solar photovoltaic cells or modules;

(b) solar power generating equipment or systems;

(c) flat plate solar collectors;

(d) solar photovoltaic module and panel for water pumping and other applications.

6% 2";

(vii) for serial number 195 and the entries relating thereto, the following serial number and entries, shall be substituted, namely:-

(1) (2) (3) (4) (5)
"195

7105

or

7112

(i) Dust and powder of natural precious or semi- precious stones;

(ii)  waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71.

Nil

 

Nil

-

 

52A";

(viii) against serial number 196, for the entry in column (5), the entry "52A" shall be substituted;

(ix) in serial number 199, against item (III) of column (3), for the entry in column (5), the entry "52A" shall be substituted;

(x) in serial number 200, against item (III) of column (3), for the entry in column (5), the entry "52A" shall be substituted;

(xi) after serial number 256 B and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
"256C 84 or 85 The following goods, namely :-(i) Micro ATMs as per standards version 1.5.1;

(ii) Fingerprint reader / scanner;

(iii) Iris scanner;

(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer);

(v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above.

 

Nil

Nil

Nil

Nil

Nil

 

-
-
-
-

 

2";

(xii) for serial number 321A and the entries relating thereto, the following serial number and entries shall be substituted, namely:-

(1)

(2) (3) (4) (5)
"321 A Any Chapter All  parts  for  use  in  the  manufacture  of  LED lights or fixtures including LED Lamps 6% 2";

(xiii)     for serial number 332A and the entries relating thereto, the following serial number and entries shall be substituted, namely :-

(1) (2) (3) (4) (5)
"332A Any Chapter Parts  (except  solar  tempered  glass)  consumed within   the   factory   of   production   for   the manufacture of goods specified in List 8 Nil 2".

[F.No.334/7/2017-TRU]

(Mohit Tewari)
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. 163(E), dated the 17th March, 2012 vide No. 12/2012-Central Excise, dated the 17th March, 2012 and was last amended vide number G.S.R. 22 (E), dated the 11th January 2017 vide notification No. 02/2012-Central Excise, dated the 11th January 2017.

[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

05/2017-Central Excise, Dated: February 02, 2017

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 all items of machinery, including instruments, apparatus and appliances, transmission equipment and auxiliary equipment (including those required for testing and quality control) and components, required for,-

(a) initial setting up of fuel cell based system for generation of power or for demonstration purposes; or

(b) balance of systems operating on bio-gas or bio-methane or by-product hydrogen,

so much of the duty of excise leviable thereon which is specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is in excess of 6% ad valorem, subject to the following conditions, namely:-

(1) before the clearance of the items from the factory, the manufacturer produces to the Deputy Commissioner of 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 items are required for,-

(a) initial setting up of fuel cell based system for generation of power or for demonstration purposes; or

(b) balance of systems operating on bio-gas or bio-methane or by-product hydrogen;

(2) the manufacturer furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction to the effect that the said items shall be used for the purposes as specified above and, if the manufacturer fails to fulfil this condition, he shall pay the duty which would have been leviable at the time of clearance of items, but for this exemption.

2. Nothing contained in this notification shall apply to said items after the 30th day of June, 2017.

[F.No.334/07/2017-TRU]

(Mohit Tewari)
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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

04/2017-Central Excise, Dated: February 02, 2017

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) in the first paragraph, for Table-1 and the Illustration, the following shall be substituted, namely:-

"TABLE-1

S.
No.
Retail sale
price (per pouch)
Rate of duty per packing machine per month
(Rs. in lakh)
Up to 300 pouches per
minute
301 to 750 pouches
per minute
751 pouches per
minute and above
(1)
(2)
(3)
(4)
(5)
Pan
masala
Pan masala
containing tobacco
Pan
masala
Pan masala
containing tobacco
Pan
masala
Pan masala
containing tobacco
(3a)
(3b)
(4a)
(4b)
(5a)
(5b)
1. Up to Rs.1.00
19.60
35.35
32.08
57.84
71.29
128.54
2. From Rs.1.01 to Rs.1.50
29.41
53.02
48.12
86.77
106.93
192.82
3. From Rs.1.51 to Rs.2.00
37.25
67.16
60.95
109.91
135.44
244.23
4. From Rs.2.01 to Rs.3.00
55.87
100.75
91.42
164.86
203.16
366.35
5. From Rs.3.01 to Rs.4.00
72.14
130.09
118.05
212.87
262.33
473.04
6. From Rs.4.01 to Rs.5.00
90.18
162.61
147.56
266.09
327.91
591.30
7. From Rs.5.01 to Rs.6.00
108.21
195.13
177.07
319.30
393.50
709.56
8. Above Rs.6.00
108.21+1
7.64 x (P-
6)
195.13+31.8
1 x (P-6)
177.07
+28.87 x (P-6)
319.30+52.06
x (P-6)
393.50+
64.15 x
(P-6)
709.56+115.69
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') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of pan masala pouch of the said retail sale price, of 600 pouches per minute shall be = Rs. 177.07+28.87 x (8-6) = Rs.234.81 lakh.";

(ii) in paragraph 3, for Table-2, the following shall be substituted, namely:-

"TABLE-2

S. No.
Duty
Duty ratio for
pan masala
Duty ratio for pan
masala containing tobacco
(1)
(2)
(3)
(4)
1.
The duty leviable under the Central Excise Act, 1944 (1 of 1944)
0.3725 0.7864
2.
The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)
0.1765 0.1165
3.
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)
0.4510 0.0971
4.
Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)
0.0 0.0
5.
Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)
0.0 0.0.".

[F.No. 334/7/2017–TRU]

(Mohit Tewari)
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, vide notification No. 17/2016-Central Excise, dated the 1st,March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.234 (E), dated the 1st March 2016.

[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

03/2017-Central Excise, Dated: February 02, 2017

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 85 of Finance Act, 2005 (18 of 2005), 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. 6/2005-Central Excise, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 126 (E), dated the 1st March, 2005, namely:-

In the said notification, in the Table,-

(i) against S. No. 1, for the entry in column (4), the entry "9 %" shall be substituted;

(ii) against S. No. 2, for the entry in column (4), the entry "8.3 %" shall be substituted;

(iii) S. Nos. 13, 15 and 20 and the entries relating thereto shall be omitted;

(iv) against S. No. 21, in column (3), after the words "a brand name" the brackets and words "(other than pan masala containing tobacco 'gutkha')" shall be inserted.

[F.No.334/7/2017-TRU]

(Mohit Tewari)
Under Secretary to the Government of India

Note:- The principal notification No. 6/2005-Central Excise, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 1st March, 2005 and last amended vide notification No. 18/2016 Central Excise, dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235 (E), dated the 1st March, 2016.