[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. 17/2017-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), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes
the following amendments in each of the notifications of the Government of
India in the Ministry of Finance (Department of Revenue) as specified in column
(2) of the Table below, which shall be amended or further amended, as the case
may be, in the manner as specified in the corresponding entry in column (3) of
the said Table, namely:-
Table
Sl. No. |
Notification
number and date |
Amendments |
(1) |
(2) |
(3) |
1. |
34/2006-Central
Excise, dated the 14th June, 2006 [Vide number G.S.R. 365 (E), dated the 14th
June, 2006] |
In
the said notification, in the opening paragraph,- (a)
the words, brackets and figures “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 Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978 (40 of 1978),” shall be omitted;
(b)
in clause (1), for the words, figures and brackets “the First Schedule and
the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)”, the
words, figures and brackets “the Fourth Schedule of the Central Excise Act,
1944 (1 of 1944)” shall be substituted;
(c)
the clauses (2) and (3) shall be omitted. |
2. |
29/2012-Central
Excise, dated the 9th July, 2012 [Vide number G.S.R. 541(E), dated the 9th
July, 2012] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a Focus Product Scheme duty credit scrip issued to
an exporter by the Regional Authority in accordance with paragraph 3.15 of
the Foreign Trade Policy (hereinafter referred to as the said scrip) from the
whole of duty of excise leviable thereon under the Fourth Schedule to the
said Central Excise Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
3. |
30/2012-Central
Excise, dated the 9th July, 2012 [Vide number G.S.R. 542(E), dated the 9th
July, 2012] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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 exempts
the goods specified in the Fourth Schedule to the said Central Excise Act,
when cleared against a Focus Market Scheme duty credit scrip issued to an
exporter by the Regional Authority in accordance with paragraph 3.14 of the
Foreign Trade Policy (hereinafter referred to as the said scrip) from the
whole of duty of excise leviable thereon under the Fourth Schedule to the
Central Excise Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
4. |
32/2012-Central
Excise, dated the 9th July, 2012 [Vide number G.S.R. 544(E), dated the 9th
July, 2012] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“In
exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944, the Central Government, on being satisfied that it
is necessary in the public interest so to do, hereby exempts the goods
specified in the Fourth Schedule to the said Central Excise Act, when cleared
against a Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and
Village Industry Scheme) duty credit scrip issued to an exporter by the
Regional Authority in accordance with paragraph 3.13.2 of the Foreign Trade
Policy (hereinafter referred to as the said scrip) from the whole of duty of
excise leviable thereon under the Fourth Schedule to the said Central Excise
Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of clearance.” |
5. |
2/2013-
Central Excise, dated the 18th February, 2013
[Vide number G.S.R. 101(E), dated the 18th February, 2013] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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 exempts the
goods specified in the Fourth Schedule to the said Central Excise Act, when
cleared against a Post Export Export Promotion Capital Goods duty credit
scrip (0% Export Promotion Capital Goods variant) issued by the Regional
Authority in accordance with paragraph 5.11 under Chapter 5 [Export Promotion
Capital Goods (EPCG) Scheme] of the Foreign Trade Policy which provides for
duty remission in proportion to export obligation fulfilled (hereinafter
referred to as the said scrip) from the whole of duty of excise leviable
thereon under the Fourth Schedule to the said Central Excise Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
6. |
3/2013-Central
Excise, dated the 18th the February, 2013 [Vide number G.S.R. 102(E), dated
the 18th February, 2013] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip (3% Export Promotion Capital Goods variant) issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5 [Export
Promotion Capital Goods (EPCG) Scheme] of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled
(hereinafter referred to as the said scrip) from the whole of duty of excise
leviable thereon under the Fourth Schedule to the said Central Excise Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
7. |
14/2013-Central
Excise, dated the 18th April, 2013 [Vide number G.S.R. 251(E), dated the 18th
April, 2013] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip issued by the Regional Authority in accordance with paragraph
5.11 under Chapter 5 [Export Promotion Capital Goods (EPCG) Scheme] of the
Foreign Trade Policy which provides for duty remission in proportion to
export obligation fulfilled (hereinafter referred to as the said scrip) from
the whole of duty of excise leviable thereon under the Fourth Schedule to the
said Central Excise Act.”;
(b)
in paragraph 2, for condition (j), the following condition shall be
substituted, namely:-
“(j)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
8. |
18/2015-Central
Excise, dated the 1 st April, 2015 [Vide number G.S.R. 250(E), dated the 1 st
April, 2015] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a Post Export Export Promotion Capital Goods duty
credit scrip issued by the Regional Authority in accordance with paragraph
5.12 of the Foreign Trade Policy which provides for duty remission in
proportion to export obligation fulfilled (hereinafter referred to as the
said scrip) from the whole of duty of excise leviable thereon under the
Fourth Schedule to the said Central Excise Act.”;
(b)
in paragraph 2, for condition (h), the following condition shall be
substituted, namely:-
“(h)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
9. |
20/2015-Central
Excise, dated the 8 th April, 2015 [Vide number G.S.R. 271(E), dated the 8th
April, 2015] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a duty credit scrip issued by the Regional
Authority under the Merchandise Exports from India Scheme in accordance with
paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy
(hereinafter referred to as the said scrip) from the whole of duty of excise
leviable thereon under the Fourth Schedule to the said Central Excise Act.”;
(b)
in paragraph 2, for condition (7), the following condition shall be
substituted, namely:-
“(7)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
10. |
21/2015-Central
Excise dated the 8 th April, 2015 [Vide number G.S.R. 272(E), dated the 8 th
April, 2015] |
In
the said notification,-
(a)
for the opening paragraph, the following paragraph shall be substituted,
namely:-
“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
exempts the goods specified in the Fourth Schedule to the said Central Excise
Act, when cleared against a Service Exports from India Scheme duty credit
scrip issued by the Regional Authority under paragraph 3.10 read with
paragraph 3.08 of the Foreign Trade Policy (hereinafter referred to as the
said scrip) from the whole of duty of excise leviable thereon under the
Fourth Schedule to the said Central Excise Act.”;
(b)
in paragraph 2, for condition (7), the following condition shall be
substituted, namely:-
“(7)
that the said holder of the scrip, to whom the goods were cleared, shall be
entitled to avail the drawback or CENVAT credit of the duties of excise
leviable under the Fourth Schedule to the Central Excise Act, 1944, against
the amount debited in the said scrip and validated at the time of
clearance.”. |
2. This notification shall come into force with
effect from the 1st day of July, 2017.
[F.No.605/28/2017-DBK]
(Anand Kumar
Jha)
Under Secretary to the Government of India
Note: (i) The principal notification number
34/2006-Central Excise, dated the 14th June, 2006 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.365(E), dated the 14th June, 2006 and was last amended by notification
number 17/2013-Central Excise, dated the 16th May, 2013, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 315(E), dated the 16th May, 2013.
(ii) The principal notification number
29/2012-Central Excise, dated the 9th July, 2012 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 541 (E), dated the 9th July, 2012 and was last amended by notification
number 17/2013-Central Excise, dated the 16th May, 2013, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 315(E), dated the 16th May, 2013.
(iii) The principal notification number
30/2012-Central Excise, dated the 9th July, 2012 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 542 (E), dated the 9th July, 2012 and was last amended by notification
number 5/2014-Central Excise, dated the 24th February, 2014, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 106(E), dated the 24th February, 2014.
(iv) The principal notification number
32/2012-Central Excise, dated the 9th July, 2012 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 544 (E), dated the 9th July, 2012 and was last amended by notification
number 17/2013-Central Excise, dated the 16th May, 2013, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 315(E), dated the 16th May, 2013.
(v) The principal notification number 2/2013-Central
Excise, dated the 18th February, 2013 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 101(E),
dated the 18th February, 2013.
(vi) The principal notification number
3/2013-Central Excise, dated the 18th February, 2013 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 102(E), dated the 18th February, 2013.
(vii) The principal notification number
14/2013-Central Excise, dated the 18th April, 2013 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 251(E), dated the 18th April, 2013.
(viii) The principal notification number
18/2015-Central Excise, dated the 1st April, 2015 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 250(E), dated the 1st April, 2015.
(xi) The principal notification number
20/2015-Central Excise, dated the 8th April, 2015 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 271(E), dated the 8th April, 2015.
(x) The principal notification number
21/2015-Central Excise, dated the 8th April, 2015 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 272(E), dated the 8th April, 2015.
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