26/2016-CENT dt. 05-05-2016

[SANDESH SHINDE]

Dear Sir,

Please explain in short the said notification no 26/2016-CENT dt. 05-05-2016, Seeks to further amend notification No. 42/2001-CE(NT) dated 26.6.2001, No. 43/2001-CE(NT) dated 26.6.2001, No. 19/2004-CE(NT) dated 6.9.2004 and No. 21/2004-CE(NT) dated 6.9.2004.

AI Summary

Clarification: Infrastructure Cess Now Included as 'Duty' in Notification 26/2016-CENT, Affecting Export Rebates and Bonds. A discussion on a forum regarding notification 26/2016-CENT dated 05-05-2016, which amends previous notifications related to central excise duties. A participant requested clarification on the notification, and a response explained that the amendment includes the Infrastructure Cess under the definition of 'duty.' This means the cess is not payable on the export of goods under Bond and is rebatable on export under rebate. Another participant thanked the responder for the clarification, noting that cess is a type of duty.