NTF. NO. 08/2021-CE, DT. 08/04/2021
Seeks to amend central excise notifications to make changes consequential to enactment of Finance Act, 2021.
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 section 125 of the Finance Act, 2021 (13 of 2021), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely: -
Table
|
S. No. |
Notification No. and Date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
28/2002-Central Excise, dated the 13th May, 2002 published in the Gazette of India, Extraordinary, vide number G.S.R. 361(E), dated the 13th May, 2002. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
2. |
11/2017-Central Excise, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, vide number G.S.R. 793(E), dated the 30th June, 2017. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
3. |
10/2018-Central Excise, dated the 2nd February, 2018 published in the Gazette of India, Extraordinary, vide number G.S.R. 136(E), dated the 2nd February, 2018. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, wherever they occur, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
4. |
11/2018- Central Excise, dated the 2nd February, 2018 published in the Gazette of India, Extraordinary, vide number G.S.R. 137(E), dated the 2nd February, 2018. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
5. |
12/2018- Central Excise, dated the 2nd February, 2018 published in the Gazette of India, Extraordinary, vide number G.S.R. 138(E), dated the 2nd February, 2018. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
6. |
13/2018- Central Excise, dated the 2nd February, 2018 published in the Gazette of India, Extraordinary, vide number G.S.R. 139(E), dated the 2nd February, 2018. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
7. |
03/2021-Central Excise, dated the 1st February, 2021 published in the Gazette of India, Extraordinary, vide number G.S.R. 85(E), dated the 1st February, 2021. |
In the said notification, -
(i) for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, wherever they occur, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted;
(ii) for the words, figures and brackets “aforesaid clause 116 of the Finance Bill, 2021”, the words, figures and brackets “aforesaid section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
8. |
05/2021-Central Excise, dated the 1st February, 2021 published in the Gazette of India, Extraordinary, vide number G.S.R. 87(E), dated the 1st February, 2021. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
9. |
06/2021-Central Excise, dated the 1st February, 2021 published in the Gazette of India, Extraordinary, vide number G.S.R. 88(E), dated the 1st February, 2021. |
In the said notification, for the words, figures and brackets “clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”, the words, figures and brackets, “section 125 of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
(F. No. 354/41/2021-TRU)
(Rajeev Ranjan)
Under Secretary to the Government of India
Note :-
1. The principal notification 28/2002-Central Excise, dated the 13th May, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the 13th May, 2002 and last amended, vide notification No. 04/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 86(E), dated the 1st February, 2021.
2. The principal notification 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017 and last amended, vide notification No. 01/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2021.
3. The principal notification 10/2018-Central Excise, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 136(E), dated the 2nd February, 2018 and last amended, vide notification No. 07/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 1st February, 2021.
4. The principal notification 11/2018-Central Excise, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 137(E), dated the 2nd February, 2018 and last amended, vide notification No. 07/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 1st February, 2021.
5. The principal notification 12/2018-Central Excise, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 138(E), dated the 2nd February, 2018 and last amended, vide notification No. 07/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 1st February, 2021.
6. The principal notification 13/2018-Central Excise, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 139(E), dated the 2nd February, 2018 and last amended, vide notification No. 07/2021-Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 1st February, 2021.
7. The principal notification 03/2021-Central Excise, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 85(E), dated the 1st February, 2021.
8. The principal notification 05/2021-Central Excise, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 87(E), dated the 1st February, 2021.
9. The principal notification 06/2021-Central Excise, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 88(E), dated the 1st February, 2021.
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