Notification No. 21/2000, Dated 24th Mar, 2003

24^th March, 2003.

Notification No. 21/2000 - Central Excise (N.T.)

In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, in the erstwhile Ministry of Finance, (Department of Revenue) No. 41/2001-Central Excise(N.T.), dated the 26^th June, 2001, published in the Gazette of India vide number G.S.R. 470(E), dated the 26^th June, 2001, namely:-

In the said notification, in the Explanation, after clause (d), the following clause shall be inserted, namely:-
"(e) additional duty of excise levied under clause 149 of the Finance Bill, 2003, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931(16 of 1931), the force of law.".

Alok Shukla
Deputy Secretary Government of India

F.No.337/210/2002-TRU

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.