Notification No. 25/2008, Dated 29 April 2008

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, dated the 29^th April, 2008

NOTIFICATION No. 25/2008-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), the Central Government, on 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. 6/2006-Central Excise, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), of the same date, namely :-

In the said notification, in the Table,-

(i) against S. No. 8C for the entry in column (3), the entry, “Water filters functioning without electricity and pressurised tap water, and replaceable kits thereof” shall be substituted;

(ii) after S. No. 14 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“ 14A.	8446	Shuttleless projectile looms	Nil	-”;

(iii) for S. No. 35 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

“ 35.

Electrically operated vehicles, including two and three wheeled electric motor vehicles

Explanation.-For the purposes of this exemption, “electrically operated vehicles” means vehicles which are run solely on electrical energy, derived from an external source or from one or more electrical batteries fitted to such vehicles

Nil

-”;

(iv) in the Annexure, in list 4, in item 21, for the words and figures, namely “power rating 50 KW and above”, words and figures, “power rating 5 KW and above” shall be substituted.

[F. No. B-1/1/2008-TRU]

(G.G. Pai),

Under Secretary to the Government of India.

Note: The principal notification No.6/2006-Central Excise dated the 1^st March, 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1^st March, 2006 and was last amended vide notification No. 6/2008-Central Excise, dated the 1^st March, 2008 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 134(E), dated the 1^st March, 2008

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.