[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 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 27 th 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 27 th 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] 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 27 th February, 2010 and was
last amended by notification No. 26/2012-C.E., dated the 8 th May, 2012 vide number G.S.R. 342(E), dated the 8 th May, 2012.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 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 1 st 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 Rate of duty per packing machine per month(rupees Sl. Retail sale price (per in lakhs) No. pouch) Pan masala Pan masala containing tobacco (1) (2) (3) (4) 1. Up to Re. 1.00 16.20 27.64 2. Exceeding Re. 1.00 but not exceeding Rs. 1.50 24.29 41.46 3. Exceeding Rs. 1.50 but not exceeding Rs. 2.00 30.77 52.51 4. Exceeding Rs. 2.00 but not exceeding Rs. 3.00 46.16 78.77 5. Exceeding Rs. 3.00 but not exceeding Rs. 4.00 59.60 101.70 6. Exceeding Rs. 4.00 but not exceeding Rs. 5.00 74.50 127.13 7. Exceeding Rs. 5.00 but not exceeding Rs. 6.00 89.40 152.56 8. Exceeding Rs. 6.00 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:- Sl. No. Duty Table -2 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 0.3453 0.7903 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.1294 0.0677 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 4 Education Cess leviable under section 91 of the Finance Act, 2004 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.4962 0.1129 0.0194 0.0194 0.0097 0.0097. [F. No 334/15/2014-TRU] 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 24 th 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 24 th January, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 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 27 th 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 27 th February, 2010, namely :- (i) In the said notification, - for Table-1, the proviso and Illustrations 1 and 2 thereunder, the following shall be substituted, namely:- Sl. No. Retail sale price (per pouch) Table-1 Rate of duty per packing machine per month (Rupees in lakhs) Chewing Tobacco (other than filter khaini) Unmanufactured Tobacco Chewing tobacco Without lime With lime Without lime With lime commonly known as filter tube/lime tube/lime tube/lime tube/lime khaini pouches pouches pouches pouches (1) (2) (3) (4) (5) (6) (7) 1. Up to Re.1.00 15.92 15.12 10.96 10.41 10.94 Exceeding Re. 1.00 but not 2. exceeding Rs. 1.50 23.88 22.68 16.44 15.62 16.42 Exceeding Rs. 1.50 but not 3. exceeding Rs. 2.00 28.65 27.06 19.72 18.63 20.79 Exceeding Rs.2.00 but not 4. exceeding Rs.3.00 42.98 40.59 29.59 27.94 29.63 Exceeding Rs.3.00 but not 5. exceeding Rs.4.00 53.49 50.30 36.82 34.63 37.53 Exceeding Rs.4.00 but not 6. exceeding Rs.5.00 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 80.23 75.46 55.23 51.94 50.81 Exceeding Rs.6.00 but not exceeding Rs.7.00 127.35 119.39 87.66 82.19 56.32 Exceeding Rs.7.00 but not exceeding Rs.8.00 127.35 119.39 87.66 82.19 61.14 Exceeding Rs.8.00 but not exceeding Rs.9.00 127.35 119.39 87.66 82.19 65.35 Exceeding Rs.9.00 but not exceeding Rs.10.00 127.35 119.39 87.66 82.19 68.98 Exceeding Rs. 10.00 but not 68.98 + 6.90 x exceeding Rs.15.00 179.57 170.59 123.61 117.43 (P-10) Exceeding Rs. 15.00 but not exceeding Rs.20.00 225.05 213.80 154.92 147.18 Exceeding Rs.20.00 but not exceeding Rs.25.00 264.44 251.22 182.03 172.93 Exceeding Rs. 25.00 but not exceeding Rs.30.00 298.29 283.37 205.33 195.07 Exceeding Rs.30.00 but not exceeding Rs.35.00 327.12 310.77 225.18 213.92 Exceeding Rs.35.00 but not exceeding Rs.40.00 351.42 333.85 241.91 229.81 Exceeding Rs. 40.00 but not exceeding Rs.45.00 371.63 353.05 255.82 243.03 Exceeding Rs.45.00 but not exceeding Rs.50.00 388.15 368.74 267.19 253.83 388.15+ 7.76 368.74+ 7.37 267.19+ x (P-50) x (P-50) 5.34 x (P- From Rs.50.00 onwards 253.83+ 5.08 x (P- 50) 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:-
Sl. No. Duty Table -2 Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco (1) (2) (3) (4) 1 The duty leviable under the Central 0.9020 0.7903 Excise Act, 1944 2 The additional duty of excise leviable under section 85 of the Finance Act, 0.0689 0.0677 2005 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 4 Education Cess leviable under section 91 of the Finance Act, 2004 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.0000 0.1129 0.0194 0.0194 0.0097 0.0097. [F. No. 334/15/2014-TRU] 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 24 th January, 2014.
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 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 31 st March, 2003 published in the Gazette of India, Extraordinary, vide number G.S.R.266 (E), dated the 31 st March, 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) (2) (3) (4) (5) 1A. Any chapter All goods 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 - 1B. Any chapter All goods 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. -. [F.No.334/15/2014 TRU] Note: - The principal notification No.23/2003-Central Excise, dated the 31 st March, 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 31 st March, 2003 and last amended by notification No. 5/2012-Central Excise, dated the 17 th 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 17 th March, 2012.
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 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] 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)] 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]