[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] (DEPARTMENT OF REVENUE) Notification No. 17/2014-Central Excise (N. T.) G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4A 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.49/2008-Central Excise( N.T.), dated the 24 th December, 2008, published in the Gazette of India, Extraordinary, vide number G.S.R. 882 (E), dated the 24 th December, 2008, namely:- In the said notification, in the TABLE, against serial number 140, in column (2), for the existing entry, the following entries shall be substituted, namely:- 8421 21 20, 8421 99 00. [F.No. 334 /15/2014 -TRU] Note: - The principal notification No.49/2008-Central Excise (N.T.), dated the 24 th December, 2008 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 882 (E), dated the 24 th December, 2008 and last amended by notification No. 1/2013-Central Excise (N.T.), dated the 1 st March, 2013 published in the Gazette of India, Extraordinary, vide number G.S.R. 148 (E), dated the 1 st March, 2013.
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] (DEPARTMENT OF REVENUE) Notification No. 18 /2014-Central Excise 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)] (DEPARTMENT OF REVENUE) Notification No. 19/2014 - Central Excise (N.T.) G.S.R. (E). In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:- 1. (1) These rules may be called the Central Excise (Third Amendment ) Rules, 2014. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In rule 8 of the Central Excise Rules, 2002, - (i) in sub-rule (1), the third proviso shall be omitted with effect from the 1 st October, 2014 ; (ii) after sub-rule (1A), the following sub-rule shall be inserted with effect from the 1 st October, 2014, namely : - (1B) Every assessee shall electronically pay duty through internet banking : Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, for reasons to be recorded in writing, allow an assessee payment of duty by any mode other than internet banking. ; (iii) for sub-rule (3A), the following sub-rule shall be substituted, namely : (3A) If the assessee fails to pay the duty declared as payable by him in the return within a period of one month from the due date, then the assessee is liable to pay the penalty at the rate of one per cent. on such amount of the duty not paid, for each month or part thereof calculated from the due date, for the period during which such failure continues.
Explanation.- For the purposes of this sub-rule, month means the period between two consecutive due dates for payment of duty specified under sub-rule (1) or the first proviso to sub-rule (1), as the case may be.. [F. No. 334/15/2014-TRU] Note.- The principal rules were published in the Gazette of India vide notification number 04/2002- Central Excise (N.T.), dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 143(E), dated the 1 st March, 2002 and last amended by notification number 14/2014-Central Excise (NT), vide number G.S.R 202( E ), dated the 21 st March, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)] DEPARTMENT OF REVENUE NOTIFICATION No 20/2014 Central Excise (N.T.) G.S.R. (E). - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, namely :- 1. (1) These rules may be called the Central Excise Valuation (Determination of Price of Excisable Goods) Amendment Rules, 2014. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 (hereinafter referred to as the said rules), in rule 6, before Explanation I, the following proviso shall be inserted, namely :- Provided that where price is not the sole consideration for sale of such excisable goods and they are sold by the assessee at a price less than manufacturing cost and profit, and no additional consideration is flowing directly or indirectly from the buyer to such assessee, the value of such goods shall be deemed to be the transaction value.. (F. No. 334/15/2014-TRU) Note The principal rules were published in the Gazette of India, Extraordinary,Part II, Section 3, Subsection (i) vide notification No. 45/2000-Central Excise (N.T.), vide number G.S.R. 575(E), dated the 30th June, 2000 and last amended by notification No. 14/2013 Central Excise (N.T.), vide number G.S.R 748 ( E ), dated the 22 nd November, 2013.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, (EXTRAORDINARY), PART II, SECTION 3, SUB-SECTION (i)] (DEPARTMENT OF REVENUE) Notification No. 21/2014-Central Excise (N.T.) G.S.R...(E)- In exercise of the powers conferred by section 37 of the Central Excise Act,1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules,2004, namely:- 1. (1) These rules may be called the CENVAT Credit (Sixth Amendment) Rules, 2014. (2) Save as otherwise provided in these rules, they shall come into force on 11 th day of July, 2014. 2. In the CENVAT Credit Rules, 2004 (herein after referred to as the said rules), in rule 2, after clause (q), the following clause shall be inserted, namely - (qa) place of removal means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where such goods are removed; 3. In the said rules, in rule 4, - (a) in sub-rule (1), after the second proviso, the following proviso shall be inserted with effect from first day of September 2014, namely :
Provided also that the manufacturer or the provider of output service shall not take CENVAT credit after six months of the date of issue of any of the documents specified in sub- rule (1) of rule 9. ; (b) in sub-rule (7),- (i) for the first and second provisos the following provisos shall be substituted, namely:- Provided that in respect of input service where whole of the service tax is liable to be paid by the recipient of service, credit shall be allowed after the service tax is paid: Provided further that in respect of an input service, where the service recipient is liable to pay a part of service tax and the service provider is liable to pay the remaining part, the CENVAT credit in respect of such input service shall be allowed on or after the day on which payment is made of the value of input service and the service tax paid or payable as indicated in invoice, bill or, as the case may be, challan referred to in rule 9: Provided also that in case the payment of the value of input service and the service tax paid or payable as indicated in the invoice, bill or, as the case may be, challan referred to in rule 9, except in respect of input service where the whole of the service tax is liable to be paid by the recipient of service, is not made within three months of the date of the invoice, bill or, as the case may be, challan, the manufacturer or the service provider who has taken credit on such input service, shall pay an amount equal to the CENVAT credit availed on such input service and in case the said payment is made, the manufacturer or output service provider, as the case may be, shall be entitled to take the credit of the amount equivalent to the CENVAT credit paid earlier subject to the other provisions of these rules : (ii) after the fifth proviso, the following proviso shall be inserted with effect from first day of September, 2014, namely : Provided also that the manufacturer or the provider of output service shall not take CENVAT credit after six months of the date of issue of any of the documents specified in sub-rule (1) of rule 9.. 4. In rule 6 of the said rules, in sub-rule (8), after clause (b), the following proviso shall be inserted, namely;
Provided that if such payment is received after the specified or extended period allowed by the Reserve Bank of India but within one year from such period, the service provider shall be entitled to take the credit of the amount equivalent to the CENVAT credit paid earlier in terms of sub rule (3) to the extent it relates to such payment, on the basis of documentary evidence of the payment so received.. 5. In rule 12A of the said rules, in sub-rule (4), for the words available with one of his registered manufacturing premises, the words, figures and letter taken, on or before the 10 th July, 2014, by one of his registered manufacturing premises shall be substituted. [F.No. 334/15/2014-TRU] Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 10 th September, 2004, vide notification No.23/2004 - Central Excise (N.T.) dated the 10 th September, 2004 vide number G.S.R. 600(E) dated the 10 th September, 2004 and last amended vide notification No. 15/2014 - Central Excise (N.T.) dated 21 st March 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by number G.S.R. 203 (E), dated the 21 st March, 2014.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] (DEPARTMENT OF REVENUE) Notification No. 22/2014--Central Excise (N.T.) G.S.R (E). In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, namely :- 1. (1) These rules may be called the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2014. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, in FORM 2, in paragraph 4, for item (iv), the following item shall be substituted, namely:- (iv) Break-up of duty payment for apportionment between various duties is as per details below:- Sl. No. Duty Duty ratio for pan masala Duty paid (in rupees) Duty ratio for pan masala containing tobacco Duty paid (in rupees) (1) (2) (3) (4) (5) (6) 1 The duty leviable under the Central Excise Act, 1944 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.3453 0.7903 0.1294 0.0677 3 National Calamity Contingent 0.4962 0.1129
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 0.0194 0.0194 0.0097 0.0097 [F No.334/15/2014-TRU] Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1 st July, 2008 by notification No. 30/2008-Central Excise (N.T.), dated the 1 st July, 2008, vide number G.S.R.127 (E), dated the 1 st July, 2008] and were last amended by notification number 03/2014-Central Excise (N.T.), 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 58 (E), dated the 24 th January, 2014.