[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. 13/2017 – Central Excise
New Delhi, the
30th June, 2017
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) and in suppression of the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 64/95-Central
Excise, dated the 16th March, 1995, published in the Gazette of India,
Extraordinary, vide number G.S.R. 256 (E), dated the 16th March, 1995,except as
respects things done or omitted to be done before such suppression, the Central
Government, on being satisfied that it is necessary in the public interest so
to do, hereby exempts all goods specified in column (2) of the Table below, and
falling under the Fourth Schedule to the said Act, subject to the conditions,
if any, specified in the corresponding entry in column (3) of the said Table,
from the whole of the duty of excise leviable thereon which is specified in the
said Schedule.
Table
S. No. |
Description of goods |
Conditions |
(1) |
(2) |
(3) |
1. |
All
goods other than cigarettes |
If
supplied as stores for consumption on board a vessel of the Indian Navy or
Coast Guard |
2. |
Motor
spirit (commonly known as petrol) and High speed diesel (HSD) falling under
Chapter Heading 2710. |
If,- (a)
manufactured and supplied by any public sector oil company as stores for
consumption on board a vessel of the Indian Navy or Coast Guard; or (b)
procured by any public sector oil company from any other manufacturer of the
said fuels and supplied as stores for consumption on board a vessel of the
Indian Navy or Coast Guard: Provided
that (i)
such public sector oil company obtains
registration under Central Excise Rules, 2017, with the Assistant
Commissioner or Deputy Commissioner of Central Excise having jurisdiction
over the concerned supply point; (ii)
maintains records of receipt and supplies of these
fuels; (iii)
submits a monthly reconciliation statement to and
proves to the satisfaction of the jurisdictional central excise officer that
such fuels have been supplied as stores for consumption on board a vessel of
Indian Navy or Coast Guard; and (iv)
failing which such public sector oil company pays
the excise duty leviable on fuels not properly accounted for along with
interest. |
3. |
Cigarettes falling
under heading 2402 |
If,- (i)
supplied as stores for consumption on board a vessel of the Indian Navy or
Coast Guard; (ii)
the manufacturer follows such procedure as may be specified in this regard by
the Commissioner of Central Excise having jurisdiction over his factory; and (iii)
the Commanding Officer of the Indian Navy or Coast Guard Ship issues to the
officer-in-charge of the bonded warehouse from where the supply of cigarettes
has been made, a certificate, within a period of six months from the date of
supply of cigarettes onboard the said ship, to the effect that the cigarettes
supplied as stores on board the Indian Navy or Coast Guard Ship have been
consumed on board the said ship. |
2. This
notification shall come into force with effect from the 1st day of July, 2017.
(F. No.
354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
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