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Budget (2014-15) Notifications Central Excise (Tariff) dated 11.07.2014

Notification No. Description

8/2014-CE Seeks to amend notification No. 1/2011-CE, dated the 1st March,

2011 so as to make necessary changes in the specified entries

therein.

9/2014-CE Seeks to amend notification No. 2/2011-CE, dated the 1st March,


therein.

10/2014-CE Seeks to amend notification No. 64/95-CE, dated the 16th

March,

1995 so as to provide full exemption from excise duty to goods

supplied to NTRO.


August,

1995 so as to allow transfer/sale of goods procured prior to 1.3.2008

for use in projects financed by the UN or an international

organization.


March,


therein.

13/2014-CE Seeks to exempt from excise duty goods required for the National

AIDS Control Programme funded by GFATM


September, 2005 so as to provide for full exemption from excise

duty on machinery required for setting up of compressed biogas

plant (Bio-CNG).


February, 2010 so as to provide for exemption of excise duty on

machineries required for initial setting up of solar energy production

projects.

16/2014-CE Seeks to amend Notification No. 42/2008-CE, dated the 1st July,

2008 so as to prescribe new rate of duty to Pan Masala and Gutkha.

17/2014-CE Seeks to amend Notification No. 16/2010-CE, dated the 27th

February, 2010 so as to prescribe new rate of duty to

unmanufactured tobacco and chewing tobacco.

18/2014-CE Seeks to amend Notification No. 23/2003-CE, dated the 31st March,

2003 so as to avoid double levy of cess on DTA clearances 100%

EOUs.

19/2014-CE Seeks to amend Notification No. 67/1995-CE, dated the 16th

March,

1995 so as to exempt intermediate goods manufactured and

consumed captively for further manufacture of matches.

20/2014-CE Seeks to rescind Notification No. 03/2010-CE, dated the 22nd

June,

2010 so as to increase rate of Clean Energy Cess.

[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. 8/2014-Central Excise

New Delhi, the 11th July, 2014

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, 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. 1/2011-

Central Excise, dated the 1st March, 2011 published in the Gazette of India, Extraordinary, Part

II, Section 3, Sub-section (i), vide G.S.R. 116(E), dated the 1st March, 2011, namely: -

In the said notification, in the Table, -

(i) after serial number 51 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:-

“51A 420321 Gloves specially designed for use in sports”;

(ii) serial number 63 and the entries relating thereto shall be omitted;

(iii) after serial number 70 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely :-

“70A 54 or 55 Polyester staple fibre or polyester filament yarn manufactured from

plastic scrap or plastic waste including waste polyethylene

terephthalate bottles”;

(iv) against serial number 97, in column (3), for the existing entry, the following entry shall be

substituted, namely:-

“Sewing machines other than those operated with electric motors, whether in-built or attachable

to the body”;

(v) serial number 104 and entries relating thereto shall be omitted.

[F. No.334/15/2014-TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 116(E), dated the 1st March, 2011 and last

amended by notification No. 23/2013-Central Excise, dated the 31st July, 2013, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 522(E)

dated the 31st July, 2013.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


NOTIFICATION







Central Excise, dated the 1st March, 2011 published in the Gazette of India, Extraordinary, Part

II, Section 3, Sub-section (i), vide G.S.R. 117(E), dated the 1st March, 2011, namely: -

In the said notification, in the Table,-

(i) after serial number 28 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:-

(1) (2) (3)

“28A 420321 Gloves specially designed for use in sports”;

(ii) against serial number 58, in column (3), for the existing entry, the following entry shall be


“Sewing machines other than those operated with electric motors, whether in-built or attachable

to the body”;

(iii) serial number 63 and the entries relating thereto shall be omitted.

[F. No.334/15/2014-TRU]

(Akshay Joshi)


Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 117(E) dated the 1st March, 2011 and last amended

by notification No.16/2013-Central Excise, dated the 8th

May, 2013, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 295(E), dated the 8th

May, 2013.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


NOTIFICATION

No. 10/2014- Central Excise


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the



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, namely:-

In the said notification, in the Table, after serial number 35, the following serial number

and entries shall be inserted, namely:-

(1) (2) (3)

“36. All goods If,-

(i) the said goods are manufactured by the Indian Offset

Partner (hereinafter referred to as IOP) of the

contractor to the National Technical Research

Organisation, (hereinafter referred to as NTRO);

(ii) the said goods are supplied by the IOP for use in the

radars acquired by the NTRO from the contractor;

(iii) before clearance of the said goods, the manufacturer

furnishes a duty exemption certificate from an officer

of the NTRO, not below the rank of Joint Secretary to

the Government of India, -

(a) indicating the details of the purchase order

placed by the NTRO on the contractor;

(b) indicating the details of the purchase order

placed by the contractor on the IOP, along with

the quantity and description of goods required

to be supplied by the IOP to the contractor; and

(c) certifying that the said goods are intended for

use in the radars acquired by the NTRO from

the contractor.

Explanation. – Nothing contained in this exemption shall

have effect on or after the 1st day of January, 2019.”.

[F.No.334/15/2014 –TRU]

(Akshay Joshi)


Note: - The principal notification No.64/95-Central Excise, dated the 16th

March, 1995 was

published in the Gazette of India, Extraordinary, vide number G.S.R. 256(E), dated the 16th

March, 1995 and last amended by notification No. 26/2013- Central Excise, dated the 30th

August, 2013 vide number G.S.R. 587(E), dated the 30th

August, 2013.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


NOTIFICATION




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), the Central

Government, 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. 108/95-Central Excise, dated the 28th

August, 1995

which was published in the Gazette of India, Extraordinary, vide number G.S.R. 602(E) dated the

28th

August, 1995, namely: -

In the said notification, after the proviso, the following shall be inserted, namely:-

“2. Where the said goods are cleared prior to the 1st March, 2008, the manufacturer may -

(a) transfer the said goods to a new project subject to the condition that the manufacturer

produces before the Assistant Commissioner of Central Excise or Deputy Commissioner

of Central Excise, as the case may be, having jurisdiction over the factory of

manufacture, a certificate from the officer concerned of the Central Government, State

Government or Union territory Administration, as the case may be, that the said goods

are no longer required for the said project and a declaration from the United Nations, the

World Bank, the Asian Development Bank or any other international organization listed

in the Annexure to the said notification that the said goods are required for the new

project and the said project has duly been approved by the Government of India; or

(b) pay duty of excise which would have been payable but for the exemption contained

herein on the depreciated value of the said goods subject to the condition that the

importer produces before the Assistant Commissioner of Central Excise or Deputy

Commissioner of Central Excise, as the case may be, having jurisdiction over the factory

of manufacture, a certificate from the officer concerned of the Central Government, State

Government or Union territory Administration, as the case may be, that the said goods

are no longer required for the existing project. The depreciated value of the said goods

shall be equal to the original value of the goods at the time of clearance reduced by the

percentage points calculated by straight line method as specified below for each quarter

of a year or part thereof from the date of clearance of the said goods, namely:-

(i) for each quarter in the first year at the rate of 4 per cent;

(ii) for each quarter in the second year at the rate of 3 per cent;

(iii) for each quarter in the third year at the rate of 2.5 per cent; and

(iv) for each quarter in the fourth year and subsequent years at the rate of 2%,

subject to the maximum of 70%.”.

[F. No.334/15/2014-TRU]

(Akshay Joshi)


Note.- The principal notification No. 108/95-Central Excise, dated the 28th

August, 1995 was

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

G.S.R. 602(E) dated the 28th

August, 1995 and last amended by notification No.13/2008-Central

Excise, dated the 1st March, 2008 which was published in the Gazette of India, Extraordinary,

Part II, Section 3, Sub-section (i) vide number G.S.R. 141(E) dated the 1st March,2008.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification








March, 2012, published in the Gazette of India, Extraordinary, Part

II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17th

March, 2012, namely: -

In the said notification,-

(a) in the Table,-

(i) against serial number 35, for the entry in column (4), the entry “16%” shall be substituted;

(ii) against serial number 48, for the entry in column (2), the entry “2403 19 29” shall be

substituted;

(iii) in serial number 70, against item (ii) of column (3), for the entry in column (4), the entry “ `

2.35 per litre” shall be substituted;

(iv) for serial number 81 and the entries relating thereto, the following shall be substituted

namely:-

“81

2711 12 00,

2711 13 00,

2711 19 00

Liquefied Propane and Butane mixture, Liquefied

Propane, Liquefied Butane and Liquefied

Petroleum Gases (LPG) for supply to household

domestic consumers or to Non-Domestic

Exempted Category (NDEC) customers by the

Indian Oil Corporation Ltd., Hindustan Petroleum

Corporation Ltd. or Bharat Petroleum Corporation

Limited

Nil -”;

(v) after serial number 133 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:-

“133A 3208, 3815,

3901, 3920

The following goods for use in the manufacture of

Ethylene Vinyl Acetate (EVA) sheets or backsheet

for manufacture of solar photovoltaic cells or

modules, namely:-

(i) EVA resin;

(ii) EVA masterbatch;

(iii)Poly Ethylene Terphthalate (PET) film;

(iv) Poly Vinyl Fluoride(PVF);

(v) Poly Vinyl Di-Fluoride (PVDF);

(vi) Adhesive Resin; and

(vii) Adhesive Hardner.

Nil 51”;

(vi) for serial number 142 and the entries relating thereto, the following shall be substituted,

namely :-

“142 3605 00 10

or 3605 00

90

Matches, in or in relation to the manufacture of

which, any or all the processes of „frame filling‟,

dipping of splints in the composition for match

heads‟, „pasting of labels on match boxes, veneers

or cardboards‟ and „packaging‟ are carried out

with the aid of power.

6% -”;

(vii) after serial number 144 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely :-

“144A 38 Dichloro Diphenyl Trichloroethane (DDT)

manufactured by Hindustan Insecticides Limited

for supply to the National Vector Borne Diseases

Control Programme (NVBDCP) for mosquito

control of the Ministry of Health and Family

Welfare

Nil -”;

(viii) in serial number 147, the Explanation in column (3) shall be omitted;

(ix) after serial number 148 and the entries relating thereto, the following serial number and the


“148A 3920, 3921 Ethylene vinyl acetate (EVA) sheets or backsheet

for use in the manufacture of solar photovoltaic

cells or modules

Nil 51”;

(x) after serial number 149 and the entries relating thereto, the following serial number and


“149A Any Chapter Security fibre and security threads for use in the

manufacture of security paper by Security Paper

Mill, Hoshangabad and Bank Note Paper Mill

India Private Limited, Mysore

Nil 2”;

(xi) against serial number 172A, for the entry in column (4), the entry “6%” shall be substituted;

(xii) for serial number 180 and the entries relating thereto, the following shall be substituted,

namely:-

180 64 (a) Footwear of retail sale price not exceeding `

500 per pair;

(b) Footwear of retail sale price exceeding ` 500

but not exceeding ` 1,000 per pair.

Explanation. - “Retail Sale Price” means the

maximum price at which the excisable goods in

packaged form may be sold to the ultimate

consumer and includes all taxes, local or

otherwise, freight, transport charges, commission

payable to dealers and all charges towards

advertisement, delivery, packing, forwarding and

the like, as the case may be, and the price is the

sole consideration for sale

Nil

6%

15

15”;

(xiii) after serial number 187B and the entries relating thereto, the following serial number and


“187C 70 Solar tempered glass for use in the manufacture of

solar photovoltaic cells or modules, solar power

generating equipment or systems and flat plate

solar collectors

Nil 2”;

(xiv) after serial number 211 and the entries relating thereto, the following serial number and

entries shall be inserted.

“211A 7326 9099 Forged steel rings for manufacture of special

bearings for use in wind operated electricity

generators

Nil 50”;

(xv) after serial number 215 and the entries relating thereto, the following serial number and


“215A

7408

Flat copper wire for use in the manufacture of

Photovoltaic (PV) ribbon (tinned copper

interconnect) for manufacture of solar photovoltaic

cells or modules

Nil 51”;

(xvi) after serial number 239 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:-

“239A Any Chapter Reverse Osmosis (RO) membrane element for

water filtration or purification equipment (other

than household type filters) based on reverse

osmosis technology using thin film composite

membrane (TFC)

Nil -”;

(xvii) after serial number 241 and the entries relating thereto, the following serial number and


“241A Any Chapter Reverse Osmosis (RO) membrane element for

household type filters

6% -

241B 8422 20 00,

8422 30 00,

8422 40 00,

8422 90 10,

8422 90 90

The following goods used in processing and

packaging of agricultural, apiary, horticultural,

dairy, poultry, aquatic and marine produce and

meat, namely:-

(i) machinery for cleaning or drying bottles or

other containers;

(ii) machinery for filling, closing, sealing or

labelling bottles, cans, boxes, bags or other

containers;

(iii) other packing or wrapping machinery;

(iv) parts of machinery at (i) to (iii)

6% -”;

(xviii) after serial number 245 and the entries relating thereto, the following serial number and


“245A 8435 All goods 6% -

245B 8438 50 00,

8438 60 00,

8438 90 90

(i) machinery for the preparation of meat or

poultry;

(ii) machinery for preparation of fruits, nuts or

vegetables;

(iii) parts of machinery at (i) and (ii)

6% -”;

(xix) after serial number 321 and the entries relating thereto, the following serial number and


321A 85 or 94 LED (Light Emitting Diode) driver and MCPCB

(Metal Core Printed Circuit Board) for use in

manufacture of LED lights and fixtures or LED

lamps

6% -”;

(xx) after serial number 332 and the entries relating thereto, the following serial number and the


“332A Any Chapter Parts consumed within the factory of production

for the manufacture of goods specified in LIST 8

Nil 2”;

(xxi) for serial number 340, and the entries relating thereto, the following shall be substituted,

namely:-

“340 Any Chapter Parts used within the factory of production or in

any other factory of the same manufacturer used in

the manufacture of goods falling under heading

8701

Nil 3”;

(xxii) against serial number 346, for the existing entry in column (2), the following entry shall be


“85 (except 8523 52, 8544 11 10, 8544 11 90, 8548 10)”;

(b) In the ANNEXURE,-

(i) for condition No. 48, and the entries relating thereto, the following shall be substituted,

namely:-

“48. If, before the clearance of the goods, the manufacturer produces to the Deputy

Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as

the case may be, a certificate from the Chairman or the Managing Director or the

Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation

Ltd. to the effect that-

(i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation

Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of

Delhi MRTS Project Phase-II; and

(ii) the goods are part of the inventory maintained by the Delhi Metro Rail

Corporation Ltd. and shall be finally owned by the Delhi Metro Rail

Corporation Ltd.”;

(ii) after the condition number 49 and the entries relating thereto, the following shall be inserted,

namely:-

“50. If, before the clearance of the goods, the manufacturer produces to the Deputy


the case may be, a certificate from an officer not below the rank of a Deputy

Secretary to the Government of India in the Ministry of New and Renewable Energy

recommending the grant of this exemption and the said officer certifies that the

goods are required for the manufacture of special bearings for use in wind operated

electricity generators.

51. If, before clearance of the goods, the manufacturer produces to the Deputy


the case may be, a certificate from an officer not below the rank of a Deputy

Secretary to the Government of India in the Department of Electronics and

Information Technology (DeitY) recommending the grant of this exemption and the

said officer certifies that the goods are required for the specified purpose.”;

(iii) in the LIST 8,-

(A) for the brackets, words, letter and figures “(See S.No. 332)”, the brackets, words, letters and

figures “(See S.No. 332 and 332A)” shall be substituted;

(B) item number (21) and the entry relating thereto shall be omitted.

[F. No. 334/15/2014-TRU]

(Akshay Joshi)


Note.- The principal notification No. 12/2012-Central Excise, dated the 17th

March, 2012 was


G.S.R. 163(E) dated the 17th

March, 2012 and was last amended vide notification No.6/2014-


June, 2014 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R .418 (E) dated the 25th

June, 2014.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


NOTIFICATION





in the public interest so to do, hereby exempts the goods mentioned in column (1) of the Table

below of the description specified in column (2) of the said Table from the whole of the duty of

excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985

(5 of 1986), subject to the condition that the manufacturer produces at the time of clearance of

the said goods, before the Assistant Commissioner of Central Excise or Deputy Commissioner of

Central Excise having jurisdiction, a certificate from an officer not below the rank of Deputy

Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect

that the said goods are required for the National AIDS Control Programme funded by Global

Fund to fight AIDS, TB and Malaria(GFATM):-

TABLE

(1) (2)

Goods Description

Anti-Retroviral Drugs (ARV Drugs) Adult First Line - Zidovudine 300 mg +

Lamivudine 150 mg + Nevirapine 200 mg,

Zidovudine 300 mg + Lamivudine 150 mg,

Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir

300 mg + Lamivudine 300 mg, Nevirapine 200 mg,

Efavirenz 600 mg, Stavudine 30 mg + Lamivudine

150 mg + Nevirapine 200 mg, Stavudine 30 mg +

Lamivudine 150 mg, Abacavir 600 mg +

Lamivudine 300 mg and Tenofivir 300 mg +

Lamivudine 300 mg + Efavirenz 600 mg.

Adult Second Line - Atazanavir 300 mg Capsules,

Ritonavir 100 mg tablets, Lopinavir 200 mg +

Ritonavir 50 mg tablets.

Paediatric Drugs - Zidovudine 60 mg +

Lamivudine 30 mg + Nevirapine 50 mg tablets,

Stavudine 6 mg + Lamivudine 30 mg + Nevirapine

50 mg tablets, Abacavir 60 mg + Lamivudine 30

mg, Zidovudine 60 mg + Lamivudine 30 mg tablets,

Stavudine 6 mg + Lamivudine 30 mg tablets,

Nevirapine 50 mg tablets, Efavirenz 200 mg tablets,

Lopinavir 100 mg + Ritonavir 25 mg tablets.

Diagnostics and Equipments Cluster of Differentiation (CD) 4 Kits / Reagents,

HIV-DNA-PCR Kits for DNA Testing of Early

Infant Diagnostics, Viral Load Kits, CD4 Machines,

Viral Load Machines.

2. Nothing contained in this notification shall have effect on or after the first day of April,

2015.

[F.No.334/15/2014 –TRU]

(Akshay Joshi)




GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification

No.14/2014-Central Excise



Central Excise Act, 1944 (1 of 1944), the Central Government, 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.

33/2005- Central Excise, dated the 8th

September, 2005, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 570(E), dated the 8th

September, 2005, namely: -


(a) in the opening paragraph, after the words, “initial setting up of a project for the

generation of power”, the words, brackets and letters “or generation of compressed bio-

gas (Bio-CNG)” shall be inserted;

(b) in condition (i), after the words, “initial setting up of a project for the generation of

power”, the words, brackets and letters “or compressed bio-gas (Bio-CNG), as the case

may be,” shall be inserted;

(c) in condition (ii), for the words “the manufacturer proves”, the words “in the case of

projects for the generation of power, the manufacturer proves” shall be substituted.

[F.No.334/15/2014-TRU]

(Akshay Joshi)


Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,

Section-3, Sub-section (i), vide number G.S.R. 570(E), dated the 8th

September, 2005 and was

last amended by notification No 34/2010-C.E., dated the 18th

November, 2010 vide number

G.S.R. 916(E), dated the 18th

November, 2010.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification




Central Excise Act, 1944(1 of 1944), the Central Government, being satisfied that it is


notification of the Government of India in the Ministry of Finance (Department of Revenue) No.

15/2010- Central Excise, dated the 27th

February, 2010, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.117(E), dated the 27th

February, 2010, namely: -


(a) in the opening paragraph, after the words “components, required for initial setting up of

a solar power generation”, the words “or solar energy production” shall be inserted;

(b) for condition (1), the following condition shall be substituted, namely:-

“(1) that an officer not below the rank of a Deputy Secretary to the Government of India,

in the Ministry of New and Renewable Energy recommends the grant of this exemption,

indicating the quantity, description and specification of the goods and certifies that they

are required for initial setting up of a solar power generation or solar energy production

project or facility, as the case may be; and”.

[F.No.334/15/2014-TRU]

(Akshay Joshi)


Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,

Section-3, Sub-section (i), vide number G.S.R.117(E), dated the 27th

February, 2010 and was

last amended by notification No. 26/2012-C.E., dated the 8th

May, 2012 vide number G.S.R.

342(E), dated the 8th

May, 2012.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION

3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification

No.16/2014-Central Excise


G.S.R. (E). - In exercise of the powers conferred by sub-section (3) of section 3A of

the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following

further amendments in the notification of the Government of India in the Ministry of Finance

(Department of Revenue) No. 42/2008-Central Excise, dated the 1st July, 2008, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 492(E),

dated the 1st July, 2008, namely:-

In the said notification, -

(i) for Table-1 and the Illustration, the following shall be substituted, namely:-

“Table-1

Sl.

No.

Retail sale price (per

pouch)

Rate of duty per packing machine per month(Rupees

in lakhs)

Pan masala Pan masala containing tobacco

(1) (2) (3) (4)

1. Up to Re. 1.00 16.20 27.64

2. Exceeding Re. 1.00 but not

exceeding Rs. 1.50 24.29 41.46

3. Exceeding Rs. 1.50 but not

exceeding Rs. 2.00 30.77 52.51


exceeding Rs. 3.00 46.16 78.77


exceeding Rs. 4.00 59.60 101.70


exceeding Rs. 5.00 74.50 127.13


exceeding Rs. 6.00 89.40 152.56

8. Exceeding Rs. 6.00 89.40 + 14.58 x (P-6), 152.56 + 24.87 x (P-6),

where „P‟ above represents retail sale price of the pouch

for which rate of duty is to be determined

Illustration. - The rate of duty per packing machine per month for a pan masala pouch having

retail sale price of Rs. 8.00 (i.e. ‟P‟) shall be= Rs. 89.40 + 14.58 x (8-6) lakhs = Rs. 118.56

lakhs.”

(ii) for Table -2, the following Table shall be substituted, namely:-

“Table -2

Sl.

No.

Duty Duty ratio for

pan masala

Duty ratio for pan

masala containing

tobacco

(1) (2) (3) (4)

1 The duty leviable under the Central

Excise Act, 1944 0.3453 0.7903

2 The additional duty of excise leviable

under section 85 of the Finance Act,

2005 0.1294 0.0677

3 National Calamity Contingent Duty

leviable under section 136 of the

Finance Act, 2001 0.4962 0.1129

4 Education Cess leviable under section

91 of the Finance Act, 2004 0.0194 0.0194

5 Secondary and Higher Education Cess


Finance Act, 2007 0.0097 0.0097”.

[F. No 334/15/2014-TRU]

(Akshay Joshi)


Note: - The principal notification No. 42/2008-Central Excise, dated the 1st July, 2008 was


G.S.R.492 (E), dated the 1st July, 2008 and last amended by notification No. 01/2014 Central

Excise, dated the 24th

January, 2014, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.56 (E), dated the 24th

January, 2014.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION

3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification

No.17/2014 – Central Excise


G.S.R. (E). - In exercise of the powers conferred by sub-section (3) of section 3A of the Central

Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further

amendments in the notification of the Government of India in the Ministry of Finance (Department

of Revenue) No. 16/2010-Central Excise, dated the 27th

February, 2010, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th

February, 2010, namely :-

In the said notification, -

(i) for Table-1, the proviso and Illustrations 1 and 2 thereunder, the following shall be


“Table-1

Sl.

No.

Retail sale price (per

pouch)

Rate of duty per packing machine per month

(Rupees in lakhs)

Chewing Tobacco (other

than filter khaini)

Unmanufactured

Tobacco

Chewing

tobacco

commonly

known as filter

khaini

Without

lime

tube/lime

pouches

With

lime

tube/lime

pouches

Without

lime

tube/lime

pouches

With

lime

tube/lime

pouches

(1) (2) (3) (4) (5) (6) (7)

1. Up to Re.1.00 15.92 15.12 10.96 10.41 10.94

2. Exceeding Re. 1.00 but not

exceeding Rs. 1.50 23.88 22.68 16.44 15.62 16.42


exceeding Rs. 2.00 28.65 27.06 19.72 18.63 20.79

4. Exceeding Rs.2.00 but not

exceeding Rs.3.00 42.98 40.59 29.59 27.94 29.63


exceeding Rs.4.00 53.49 50.30 36.82 34.63 37.53


exceeding Rs.5.00 66.86 62.88 46.02 43.28 44.57


exceeding Rs.6.00 80.23 75.46 55.23 51.94 50.81


exceeding Rs.7.00 127.35 119.39 87.66 82.19 56.32


exceeding Rs.8.00 127.35 119.39 87.66 82.19 61.14


exceeding Rs.9.00 127.35 119.39 87.66 82.19 65.35


exceeding Rs.10.00 127.35 119.39 87.66 82.19 68.98


exceeding Rs.15.00 179.57 170.59 123.61 117.43 68.98 + 6.90 x

(P-10)


exceeding Rs.20.00 225.05 213.80 154.92 147.18


exceeding Rs.25.00 264.44 251.22 182.03 172.93


exceeding Rs.30.00 298.29 283.37 205.33 195.07


exceeding Rs.35.00 327.12 310.77 225.18 213.92


exceeding Rs.40.00 351.42 333.85 241.91 229.81


exceeding Rs.45.00 371.63 353.05 255.82 243.03


exceeding Rs.50.00 388.15 368.74 267.19 253.83

20. From Rs.50.00 onwards

388.15+ 7.76

x (P-50)

368.74+ 7.37

x (P-50)

267.19+

5.34 x (P-

50)

253.83+

5.08 x (P-

50)

Where „P‟ above represents retail sale price of the pouch for which

duty rate is to be determined

Note:- For the purposes of entry in column number (7), against Sl.No.12, the entry in column number

(2) shall be read as „Rs. 10.01 and above‟.

Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter

khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e.

„P‟) shall be = Rs. 388.15 + 7.76*(55-50) lakhs = Rs. 426.95 lakhs.

Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail

sale price of Rs.15.00 (i.e. „P‟) shall be = Rs. 68.98 + 6.55*(15-10) lakhs = Rs.

101.73 lakhs”;

(ii) for Table -2, the following Table shall be substituted, namely:-

“Table -2

Sl.

No.

Duty Duty ratio for

unmanufactured

tobacco

Duty ratio for chewing

tobacco

(1) (2) (3) (4)

1 The duty leviable under the Central

Excise Act, 1944 0.9020 0.7903

2 The additional duty of excise leviable

under section 85 of the Finance Act,

2005 0.0689 0.0677

3 National Calamity Contingent Duty


Finance Act, 2001 0.0000 0.1129

4 Education Cess leviable under section

91 of the Finance Act, 2004 0.0194 0.0194

5 Secondary and Higher Education Cess


Finance Act, 2007 0.0097 0.0097”.

[F. No. 334/15/2014-TRU]

(Akshay Joshi)


Note: - The principal notification No. 16/2010-Central Excise, dated the 27th February, 2010 was

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide

number G.S.R. 118 (E), dated the 27th February, 2010 and was last amended vide

notification No.02/2014-Central Excise, dated the 24th January, 2014, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.57 (E),

dated the 24th

January, 2014.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,


GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification

No. 18 /2014-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) (hereinafter referred to as the Central Excise Act),

the Central Government being satisfied that it is necessary in the public interest so to do,

hereby makes the following further amendment in the notification of the Government of

India in the Ministry of Finance (Department of Revenue) No.23/2003-Central Excise,

dated the 31stMarch, 2003 published in the Gazette of India, Extraordinary, vide number

G.S.R.266 (E), dated the 31stMarch, 2003, namely:-

In the said notification, in the TABLE, after serial number 1 and entries relating thereto,

the following serial numbers and the entries shall be inserted, namely:-

(1) (2) (3) (4) (5)

“1A. Any

chapter

All

goods

Duty of excise leviable thereon as is equivalent to

the education cess leviable on such goods under

section 94 of the Finance (No.2) Act, 2004 (23 of

2004), read with the proviso to sub-section (1) of

section (3) of the said Central Excise Act.

-

1B. Any

chapter

All

goods

Duty of excise leviable thereon as is equivalent to

the Secondary and Higher Education cess leviable

on such goods under section 139 of the Finance Act,

2007 (22 of 2007) read with the proviso to sub-

section (1) of section (3) of the said Central Excise

Act .

-”.

[F.No.334/15/2014 –TRU]

(Akshay Joshi)


Note: - The principal notification No.23/2003-Central Excise, dated the 31stMarch, 2003

was published in the Gazette of India, Extraordinary,Part II, section 3, sub-section (i),

vide number G.S.R. 266(E), dated the 31stMarch, 2003 and last amended by notification

No. 5/2012-Central Excise , dated the 17th

March, 2012 published in the Gazette of

India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 156(E),

dated the 17th

March, 2012.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,


GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification


New Delhi, dated the 11th July, 2014

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, being satisfied that it is


notification of the Government of India in the Ministry of Finance (Department of Revenue),

No.67/95-Central Excise, dated the 16th March, 1995 published in the Gazette of India,

Extraordinary, vide number G.S.R.259 (E), dated the 16th March, 1995, namely:-

In the said notification, in the TABLE, in column (2), for the existing entry, the

following entry shall be substituted, namely:-

“All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of

1986)”.

[F. No. 334/15/2014-TRU]

(Akshay Joshi)


Note.- The principal notification No. 67/95-Central Excise, dated the 16th March, 1995 was


G.S.R. 259 (E), dated the 16th March, 1995 and last amended by notification No 16/2003-Central

Excise, dated the 1st March, 2003 published in the Gazette of India, Extraordinary, Part II, Section

3, Sub-section (i) vide number G.S.R. 146 (E), dated the 1st March, 2003.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification


New Delhi, dated the 11th July, 2014

G.S.R. (E). - In exercise of the powers conferred by section 83 of the Finance Act,

2010 (14 of 2010) read with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central

Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the

notification of the Government of India in the Ministry of Finance (Department of Revenue),

No.3/2010-Clean Energy Cess, dated the 22nd June, 2010, published in the Gazette of India,

Extraordinary, vide number G.S.R. 545 (E), dated the 22nd June, 2010, except as respects things

done or omitted to be done before such rescission.

[F.No.334/15/2014 –TRU]

(Akshay Joshi)


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