Notification no 23/2018 CENTRAL EXCISE date on 5th December, 2018

 

Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003 -reg. 

The extract of CENTRAL EXCISE Notification No. 23/2018- CENTRAL EXCISE is given below: 

 Notification No. 23/2018-CENTRAL EXCISE

 

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

 

 

NOTIFICATION No. 23/2018-Central Excise

 

New Delhi, the   5^th December, 2018

 

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 directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table given below 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
Serial	Notification	Amendments
Number	number and
	Date
(1)	(2)	(3)

 

 

1. 22/2003-In the notification,-

Central		(a)   in the opening paragraph, -
Excise
		(i)	the  words, figures and brackets “read with sub-section (3) of
dated	the
31st  March,			section 3 of the Additional Duties of Excise (Goods of Special
2003			Importance)  Act,  1957  (58  of  1957)  and  sub-section  (3)  of
[G.S.R			section 3 of Additional Duties of Excise (Textile and Textile
265(E),			Articles) Act, 1978 (40 of 1978),” shall be omitted;
dated	the
31st  March,		(ii)	in clause (a), for the words and figures “all goods specified in
2003]			Annexure-I    to  this  notification,”,  the  words,  figures  and
			brackets “Fuel and  lubricants for captive power plants including
			captive generating sets, raw materials and consumables falling
			under  Fourth  Schedule  to  the  Central  Excise  Act,  1944(1of
			1944) and any other item falling under Fourth Schedule to the
			Central Excise Act, 1944(1of  1944)  required within the user
			industry in relation to production for export goods or services
			with  the  prior  approval  of  the  Board  of  Approval  or  Inter
			Ministerial Standing Committee.” shall be substituted;
		(iii)	in clause (b), for the words and figures “all goods specified in
			Annexure-II to this notification,” the words, figures and letter
			“High Speed Diesel oil for power generating sets as approved by
			the Board of Approval”, shall be substituted and for the words

 and figures “as specified in Annexure-III” the words and letter “as specified in Annexure - B” shall be substituted;

 

(iv)              in clause (c), for the words and figures “all goods specified in Annexure-IV to this notification,” the words, figures and brackets “Consumables including lubricants falling under Fourth Schedule to the Central Excise Act, 1944(1 of 1944) for Capital Goods for spawning Hatchery, Aqua Farm, Processing Plant, Chilling unit(cold storage) and Feed plant and for Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawlers cranes, hoists and stackers, and High Speed Diesel oil for power generating sets as approved by the Board of Approval.” shall be substituted ;

 

(v)                in clause (d), for the words and figures “all goods specified in Annexure-V to this notification,” the words, figures and brackets “Hydraulic Oil, Lubricants, and Consumables falling under Fourth Schedule to the Central Excise Act, 1944(1of 1944)” shall be substituted ;

 

(vi)              in clause (e),- 

(A)   for the words, figures and brackets “all goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),” the words, figures and brackets “all goods specified in Fourth Schedule to the Central Excise Act, 1944 (1 of 1944)” shall be substituted;

 

(B)  for the words, figures and brackets,- 

“ from the whole of ,-

 

(i)                 the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944); 

(ii)               the additional duty of excise, if any, leviable thereon under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and 

(iii)             the additional duty of excise, if any, leviable thereon under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 ( 40 of 1978),”, 

the words, figures and brackets “from the whole of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944)” shall be substituted ; 

(vii)            in condition 5, for the words and figures “20 of the Central Excise Rules, 2002”, the words and figures “16 of the Central Excise Rules, 2017” shall be substituted; 

(b)                in the paragraph 4, for the words and figures “as specified in Annexure-V” the words and figures “as specified in Sl. No. 23 to 53 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted; 

(c)             in paragraph 5,- 

(A)  in clause (a), for the words and figures “14 to 26 in Annexure -I” the words and figures “10 to 22 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted; 

(B)  in clause (b), for the words and figures “4 to 12 in Annexure –I” the words, figures and letter “1 to 9 of Annexure-A, procured without payment of duty prior to 30.06.2017” shall be substituted; 

(d)                in paragraph (6), for the words and figures “No. 106/58-Customs dated the 29^th March, 1958” the words and figures “No. 36/2017 – Customs dated the 30^th June 2017” shall be substituted; 

(e)                in paragraph (8), in first proviso,- 

(A)  in clause (i) for the words “amount equal to the excise duty on the depreciated value thereof and at the rate in force on the date of clearance” the words “ amount equal to the excise duty but for exemption on the depreciated value thereof” shall be substituted; 

(B)  in clause (iii), after the words “excise duty leviable”, the words “but for exemption” shall be inserted, and the words “and at the rates in force on the date of payment of such excise duty” shall be omitted; 

(f)                 in the paragraph (10B), after the words “on payment of duty”, the words “but for exemption” shall be inserted; 

(g)                 after paragraph 13, in the Explanation,- 

(A)  in serial number (xi) for the words, figures and letters “Annexure-I to Appendix 14-I-G of Handbook of Procedures, volume 1”, the words, figures and letter “Annexure to Appendix 

6F of Foreign Trade Policy 2015-20” shall be substituted. 

(B)  in serial number (xii), for the word and figures “Vol.2, 2004-09”, the figures “2015-20” shall be substituted. 

(h)               for the ANNEXURE-I, ANNEXURE –II, ANNEXURE –III, ANNEXURE –IV, ANNEXURE –V, following shall be substituted, namely:-

 

“ANNEXURE -A

 

Sl.                                                  Description of Goods 

No.

 

1. Captive power plant including captive generating sets and transformers of capacity commensurate with the actual requirement of the unit and recommended by the Development Commissioner or Designated Officer. (For status holders, there shall be no requirement of recommendation by the Development Commissioner or Designated Officer). 
2. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive generating sets and spares,

 

				consumables and accessories for transformers as approved by the
				said officer.
			3.	Office Equipment including PABX, fax machines, video projection
				system, computer, laptop, server, spares and consumables thereof.
			4.	Raw materials.
			5.	Components.
			6.	Consumables.
			7.	Packaging materials.
			8.	Tools,  jigs,  gauges,  fixtures,  moulds,  dies,  instruments  and
				accessories and spares thereof.
			9.	A Prototype or technical samples for each of the existing products
				for  the  purpose  of  product  diversification,  development  or
				evaluation.
			10.	Filters.
			11.	Dripliers, Drip lines and Drip-fittings.
			12.	Micro Sprinklers and Misters.
			13.	Agriculture Sprinklers.
			14.	Fertilizer Tanks.
			15.	Valves.
			16.	Fertilizer pumps and Chemical injection.
			17.	Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots
				cuttings,  all  types  of  grafts,  tissue  culture  material,  and  other
				vegetatively propagated material utilized for sowing and planting.
			18.	Crates  drums  and  preservation  media  (such  as  acetic  acid  and
				vinegar).
			19.	Grading Tables.
			20.	Green  House  equipment,  accessories,  heated  rooting  tables,
				propagation trays, seeding machines.
			21.	Growing media such as Peat Moss (including peat litres) (whether
				or not agglomerated), Pearlite /Vermiculate, Rockwool, Cocoa pet,
				Hydrocorn, Foam based medium and other cultivation medium.
			22.	Fertiliser and chemicals for pre and post harvest treatments such as
				micro nutrients, plant and growth regulators and other organic and
				inorganic   substances   used   for   plant   nutrition,   insecticides,
				fungicides, weedicides, herbicides and the like.
			23.	Hydraulic Excavators
			24.	Pneumatic Compressors
			25.	Jack Hammers
			26.	Hydraulic Drilling Machines
			27.	Line Drillers
			28.	Front End Loaders
			29.	Pneumatic Grinders
			30.	Diamond Wire Saws
			31.	Dressing Machine
			32.	Core Drilling Machine
			33.	Jet Burners
			34.	Cranes
			35.	Derricks
			36.	Tippers and Dumpers
			37.	Welding Machine
			38.	Generating sets
			39.	Steel Chains and Steel Ropes
			40.	D-Shackles

  

1. Diamond Wires 

1. Diamond Segments 

1. Tungsten Carbon Drill Rods 

1. Steel Feathers & Wedges 

1. Burner Nozzle 

1. Welding rods 

1. Hydraulic Oil and Lubricants 

1. Explosives 

1. Chisels, Hammers, Chain Pulley Blocks 

1. Steel Pillow Kits 

1. Dust Collector 

1. Consumables and Tools 

1. Spares upto a value of 5 per cent of the value of respective goods specified at Sl. No. 23 to Sl. No. 51 in each financial year.

 

ANNEXURE -B

 

Sl.                                                 Description of Goods 

No.

 

1. Live animals. 

1. Bird's eggs (fresh) in shells of heading 0404. 

1. Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage. 

1. Fresh vegetables; whole uncut sun dried vegetables; Fresh and uncut/sun dried roots and tubers of Chapter 7. 

1. Fresh and uncut/sun dried edible fruits and nuts of Chapter 8. 

1. Fresh or sun dried plants and parts of such plants. 

1. Silk worm cocoons and raw silk”.

 

2.	23/2003-	In the notification, -
	Central	(a)	In the TABLE,-
	Excise		(i)	against Sr.No. 3, in Column (3), the words, figures and letters,
	dated	the
			“other than those referred to in Sr. Nos. 5, 5A, 6, 7 and 7A of this
	31st  March,
			Table” shall be omitted;
	2003
			(ii)	against  Sr.No.  22,  in	Column  (4),	for  the  word  and	figures
	[G.S.R
			“paragraph 4.1.3”,  the  word		and figures	“  paragraph  4.03”	shall  be
	266(E),
			substituted;
	dated	the
			(iii) against Sr. No. 23, in Column (4), for the words and figures “Duty
	31st  March,
	2003]		Free Replenishment Certificate in terms of paragraph 4.2”, the words
			and  figures  “Duty  Free  Import  Authorisation  Scheme  in  terms  of
			paragraph 4.25” shall be substituted;
		(b) in the ANNEXURE, -
			(i)	against  Sr.No. 2, the condition (ii) shall be omitted;
			(ii)  against  Sr.No.  11,  for  the  words  “Duty  Free  Replenishment
			Certificate”,  wherever  they  occur,  the  words  “Duty  Free  Import
			Authorisation Scheme” shall be substituted;
		(c) in the Explanation II, in sub-clause (ii), for the words, figures, brackets
			and letters “Paragraph 8.3(a) and (b)” the words, figures, brackets and
			letters “ Paragraph 7.03(a) and (b) ” shall be substituted.
3.	24/2003-	In the notification, -
	Central