NOTIFICATION NO 34/2015

[Guest]

DOES THIS NOTIFICATION APPLIES TO GARMENT MANUFACTURERS. IF YES THEN WHAT WOULD BE DUTY RATE?

[Tejas Shah]

Dear Jineshbhai

Wait until, CBEC will come up with clarification on the subject issue.

[chetan makoday]

SIR

MY QUESTION IS EXCISE DUTY LEVIED ON GREY COTTON YARN OR NOT ?

[Guest]

Thanks a lot tejasbhai

[satbir singhwahi]

Hope this clarifies

[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)

New Delhi, the 21^st July, 2015

Notification

No. 37/2015 – Central Excise

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2A) of section 5A of the 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No 30/2004-Central Excise, dated the 9th July, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 421(E), dated the 9th July, 2004, namely :-

In the said notification, in the opening paragraph, after the proviso, the following Explanation shall be inserted, namely:-

“Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.”.

[F. No. 336/4/2015-TRU]

 

(Akshay Joshi)
Under Secretary to the Government of India

Note.- The principal notification No. 30/2004-Central Excise, dated the 9^th July, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.421(E), dated the 9^th July, 2004 and last amended vide notification No.34/2015-Central Excise, dated the 17^th July, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.560(E), dated the 17^thJuly, 2015.

AI Summary

Appropriate duty definition clarified to include nil and concessional duties, covering interaction with exemption notifications. The notification inserts an Explanation into the principal central excise notification stating that the term 'appropriate duty or appropriate additional duty' includes nil duty and concessional duty, whether or not such duties are read with any relevant exemption notification in force, thereby clarifying that references to appropriate duty cover zero or concessional rates and their interaction with exemption notifications.