Notification No. 01/2008, Dated 18 Jan 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. 1/2008-Central Excise

New Delhi, dated the 18^thJanuary, 2008

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) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978, (40 of 1978) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, in the manner and to the extent specified in the corresponding entry in column (3) of the said Table, namely :-

Table

S. No.	Notification No. and date	Amendments
(1)	(2)	(3)
1.	Notification No. 49/2003-C.E., vide number G.S.R. 471(E), dated the 10^th June, 2003	In the said notification,- (i) for the word “Uttranchal”, at both the places where it occurs, the word “Uttarakhand” shall be substituted; (ii) after paragraph (3), the following paragraph shall be inserted, namely :- “4. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.’’;
2.	Notification No. 50/2003-C.E., vide number G.S.R. 472(E), dated the 10^th June, 2003	In the said notification,- (i) for the word “Uttranchal”, at both the places where it occurs, the word “Uttarakhand” shall be substituted; (ii) after paragraph (3), the following paragraph shall be inserted, namely :- “4. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.’’

F.No.354/122/2002-TRU(Pt-I)

(G. G. Pai)

Under Secretary to the Government of India

Note. - (1) The principal notification No. 49/2003-Central Excise, dated the 10^th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), vide number G.S.R. 471(E), dated the 10^th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30^th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804(E), dated the 30^th December,2006.

(2) The principal notification No. 50/2003-Central Excise, dated the 10^th June, 2003, was published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 472(E), dated the 10^th June, 2003 and was last amended by notification No. 48/2006-C.E., dated the 30^th December, 2006 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 804 (E), dated the 30^th December, 2006.

Frequently Asked Questions

What are Central Excise notifications?

Central Excise notifications are official announcements issued by the Government of India to communicate changes, updates, or clarifications related to central excise laws and procedures.

They may include amendments to duty rates, exemptions, procedural changes, or new compliance requirements, helping manufacturers and traders stay informed and compliant.

Why are Central Excise notifications important for businesses?

Central Excise notifications are important because they tell businesses about current regulations, duty changes, and compliance obligations.

These updates help manufacturers, importers, and tax professionals adjust their processes, prepare accurate returns, and avoid penalties for non-compliance with excise laws.

How often are Central Excise notifications released?

Central Excise notifications are released as and when the Government introduces changes to tax laws, exemptions, or procedures.

These may be issued periodically or in response to budget announcements, policy reforms, or judicial interpretations that require clarification or regulatory updates.

How can I access the latest Central Excise notifications?

The most reliable sources for the latest Central Excise notifications are official government portals such as the Central Board of Indirect Taxes and Customs (CBIC).

Seair Exim Solutions also consolidates and summarises important notifications to make it easier for businesses to track updates relevant to their operations.

Do Central Excise notifications affect past tax liabilities?

Yes, Central Excise notifications can affect past tax liabilities if they include retrospective amendments, clarifications, or transitional provisions.

Such notifications may have an earlier impact. assessments, compliance positions, or legal interpretations and should be reviewed carefully to ensure proper handling of legacy accounts.