Category: Central Excise Notifications 2011

Central Excise (N.T.) Notification No 19 /2011 dated the 28^th July, 2011

G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1.     (1) These rules may be called the Central Excise Third (Amendment) Rules, 2011.

    (2) They shall come into force on the date of their publication in the Official Gazette.

2.    In the Central Excise Rules, 2002, in rule 4, for sub-rule (1A), the following sub-rule shall be substituted, namely:-

“(1A) Notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 61 or 62 or 63 of the First Schedule to the Tariff Act, produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time and in such manner as is provided under these rules, as if such goods have been manufactured by such person:

Provided that where any person had, instead of paying duty, authorized job worker to pay the duty leviable on goods manufactured in his behalf under the provisions of sub-rule (1A) as it stood prior to the publication of this notification, he shall be allowed to obtain registration and comply with the provisions of these rules within a period of thirty days from the date of publication of this notification in the Official Gazette.”.

Note.- The principal rules vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i),vide GSR 143 (E), dated the 1st March, 2002, and were last amended by notification No. 8/2011-Central Excise (N.T.), dated the 24^th March, 2011, vide number G.S.R.244 (E), dated the 24^th March, 2011.

Central Excise (N.T.) Notification No. 01/2011 dated 17th February 2011

G.S.R (E), – Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in the Table below, and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice, during the period as specified in the said Table, namely :-

TABLE

2.    Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods falling under such tariff sub-headings as specified in the said Table but for the said practice, shall not be required to be paid for the period specified in column (3) of the said Table, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice.

Notification No. 20/2011, Dated 13^th September, 2011

G.S.R.  (E)- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.16/2011-Central Excise (N.T), dated the 18^th July, 2011 published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 541(E), dated the 18^th July, 2011, namely: –

In the said notification,- 

(I)      in Form E.R-1,-

(i) for the table given at serial number 3 and the entries relating thereto,  the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

 
 

 

 

 
 

(ii) for the table given at serial number 8 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-

“8. Details of CENVAT credit taken and utilised.-  

 
 

 
 

 (iii) in the table given at serial number 9, after the last row, the following row shall be inserted, namely:-

 
 

(iv)  after instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-

“3A.     The term ‘CENVAT’ used at serial numbers 3,6 and 8 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses, etc.” ;

 (v)     in instruction number 11, in item (f), after the entry relating to “Cess” , the following entry shall be inserted, namely;-

 
 

“Secondary & Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

 
 

(vi)    in the instruction number 12, after the item “Cess”, the following item shall be inserted, namely;-

 
 

 

(vii)    in the instruction number 17,  after the words “source document number and date.”, the words, “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.

 
 

(II)          In Form E.R-3,-

(i) for the table given at serial number 3 and the entries relating thereto,  the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

 
 

 

 
 

(ii)                for the table given at serial number 6 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-  

“6. Details of CENVAT credit taken and utilised.-

 
 

 
 

 
 

(iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:-

 

 
 

(iv)     after the instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-

“3A.          The term ‘CENVAT’ used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses etc.”;

(v)    in the instruction number 9, in item (f), after the entry relating to “Cess”, the following entry shall be inserted, namely;-

 
 

“Secondary and Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

 
 

(vi)    in the instruction number 10, after the item “Cess” , the following item shall be inserted, namely;-

 

 

(vii)    in the instruction number 14,  after the words “source document number and date.” the words “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.

(III) for the figures, letters and the words “1^st day of October, 2011″, the figures, letters and the words “1^st day of January, 2012″ shall be substituted.

  

 

Notification No. 23/2011, Dated 1^st December, 2011

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944), (hereinafter referred to as the said Act) the duty of excise on pile liners fabricated at the site of construction for use at the marine site, falling under heading 7305 of Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) (hereinafter referred to as said goods) was not being levied under section 3 of the said Act, during the period commencing on the 1^st day of April, 2005 and ending with 17^th day of November, 2011;

2.    Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on said goods but for the said practice, shall not be required to be paid in respect of said goods on which the said duty of excise were not levied during the period aforesaid in accordance with the said practice:

Provided that that the benefit under this notification shall not be admissible unless the unit claiming benefits in terms of this notification reverses the input credit, if any, taken in respect of inputs used in the manufacture of said goods on which the duty of excise was not levied during the aforesaid period in accordance with the said practice.

Reference: Section 3 and Section 11C of the Central Excise Act, 1944

Central Excise Notification No. 01/2011, dated 17 th February, 2011

G.S.R (E), – Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in the Table below, and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice, during the period as specified in the said Table, namely :-

TABLE

 2.    Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods falling under such tariff sub-headings as specified in the said Table but for the said practice, shall not be required to be paid for the period specified in column (3) of the said Table, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice.

 

Notification No. 28 / 2011, Dated 5th December, 2011

In exercise of the powers conferred by sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No. 44/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: –

    In the said notification, in the opening paragraph, for the words “to any country except Nepal and Bhutan”, the words “to any country except Bhutan” shall be substituted.    

2.    This notification shall come into force on 1^st March, 2012.

Reference: Notification No 44/2001 and rule 19 of the Central Excise Rules, 2002

Notification No. 26 / 2011, Dated 5th December, 2011

In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: –

    In the said notification, in the opening paragraph, for the words “except to Nepal and Bhutan”, the words “except Bhutan” shall be substituted.

2.    This notification shall come into force on 1^st March, 2012.

Reference: Notification No. 42/2001 of Central Excise and Rule 19 of the Central Excise Rules, 2002

Notification No. 32/2011 Dated, 30^th December, 2011

G.S.R ( E ) . – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :-

1. Short title and commencement.- (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2011.

(2) They shall come into force on the 31^st day of January, 2012.

2. In the Central Excise Rules, 2002, in rule 12, in sub-rule (1),-

1. the second proviso shall be omitted;
   
2. in the third proviso for the words “Provided also that”, the words “Provided further that” shall be substituted;
   

   Reference: Rule 12 of Central Excise Rules, 2002
   

Notification No. 24 / 2011, Dated 5th December, 2011

In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification number 19/2004-Central Excise (N.T.), dated the 6^th September, 2004, namely: –

2.    In the said notification, in the opening paragraph, for the words “other than Nepal and Bhutan”, the words “other than Bhutan” shall be substituted.

3.    This notification shall come into force on 1st March, 2012.

Reference: Notification number 19/2004 of Central Excise

Notification No. 25 / 2011, Dated 5th December, 2011

In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 20/2004-Central Excise (N.T.), dated the 6^th September, 2004, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R. 571 (E), dated the 6^th September 2004, except as respect of things done or omitted to be done before such rescission.

2.    This notification shall come into force on 1st March, 2012.

Reference: Rule 18 of the Central Excise Rules, 2002