CENTRAL EXCISE Notification No 23 of 2018 dated 5th December, 2018

 

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   5th 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 29th March, 1958” the words and figures “No. 36/2017 – Customs dated the 30th 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

 

 

 

 

 

 

 

Excise

 

(a)

the words, figures and brackets “ read with sub-section (3) of section

 

dated

the

 

3 of the Additional Duties of Excise (Goods of Special Importance)

 

31st  March,

 

Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional

 

2003

 

 

Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of

 

[G.S.R

 

 

1978),” shall be omitted;

 

267(E),

 

(b)

in clause (a) the words, figures and brackets “and additional duty of

 

dated

the

 

excise  leviable  thereon  under  section  3  of  Additional  Duties  of

 

31st  March,

 

Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and

 

2003]

 

 

additional duty of excise leviable thereon under the section 3 of

 

 

 

 

Additional Duties of Excise (Textile and Textile Articles) Act, 1978

 

 

 

 

(40 of 1978)” shall be omitted.

 

 

 

 

 

 

 

 

 

[F.No. DGEP/EOU/40/2017]

  

(Dinesh Kumar Gupta)

Director to the Government of India

 

Note:- 

  1. The principal notification No. 22/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 31/2016-CE dated the 24th August, 2016 published vide G.S.R. – S.O. 2786(E) , dated the 24th August, 2016 . 
  1. The principal notification No. 23/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the 31st March, 2003 and last amended by notification No. 16/2017-CE dated 30.06.2017 published vide G.S.R. 737 (E), dated the 30th June, 2017. 
  1. The principal notification No. 24/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 267 (E), dated the 31st March, 2003.


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