Is NN. 08/2014 (NT) Effective ?

[CS RAHUL AGARWAL]

Respected Sir / Madam,

I have a difficulty in understanding whether NN. 08/2014 CE (NT) Effective OR Not ?? The same is not reflecting as being effective under the head Effective notification (NT) in this TMI but the relevant Rule 9 of CER, 2002 refers the same. Please clarify me a little where i am lacking, i would be grateful to you.

Regards,

Rahul Agarwal

[Rajagopalan Ranganathan]

Sir,

In para 2 of the Notification No.8/2014-CE (NT) dated 28.2.2014 it is stated that the notification will come into effect from 1st day of April 2014. Therefore this notification is effective from 1.4.2014. As observed by you this notification do not find place under Non-Tariff Notifications-Effective in TMI Web site. It is available under Non-Tariff Notifications of the same web site.

[CS RAHUL AGARWAL]

Thank you so much Sir for your prompt reply and clarification but still i am unable to get it. As you said,

As observed by you this notification do not find place under Non-Tariff Notifications-Effective in TMI Web site. It is available under Non-Tariff Notifications of the same web site............ what does it mean? i mean both in tarrif as well as non-tariff notifications the said notification is reflecting as effective and thats why i am confused reasonably. Please Sir help me out.

[Mahir S]

Sir,

The said notification no. 08/2014 CE dated 28.02.2014 is a NON TARIFF notification.

As the said notification pertains to amendment in rules and does not pertain to Tariff rates/changes, therefore it falls under the category of Non - Tariff notification.

As discussed above, the changes made in the said rules are effective from 01.04.2014.

[CS RAHUL AGARWAL]

i understand that. what i am trying to say is that, even though it is effective but still when i am searching it in the Effective NT tab of this TMI it is not appearing as being effective. why is it so ?? Just i need to know this much. And this is happening with other notifications also Sir.

[Mahir S]

Yes sir, now i understood your query.

The effective list of notifications contains those notifications who are effective from the date of their issuance.

Those notifications which are to be effective from a later date are categorized under the non-effective notifications.

Hope the matter is clarified now.

[CS RAHUL AGARWAL]

Ok. i got it. that means those notification that are effective since the of issuance shall be made only available at effective notification tab. But it seems not fair at all. How would it be cleared whether or not such notification is effective or not when such notification is not appearing to be effective. I dont know how exactly people get it. anyways thank you all lot

AI Summary

Non-tariff notification effective date clarity: web portal classifies delayed-effect notifications separately, causing user confusion for practitioners
The notification is a non tariff instrument amending Central Excise rules and is declared in the notification to be effective from a specified later implementation date. The information portal classifies notifications effective on issuance under its Effective tab, while notifications whose effect commences later remain listed as non effective until that commencement date, which can obscure that such notifications are in fact effective from their stated implementation date.