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Notifications
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Corrigendum - Various Notifications. 29-12-2017.
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Corrigendum correcting official notification references, substituting erroneous citation numbers and treating a prior order as non est.
Corrigendum substitutes corrected citation particulars in four notifications of 29-12-2017 by replacing the originally cited figures and letters with the specified ERTS (T) reference numbers and associated dates, and declares Order No. ERTS (T) 65/2017/338, dated 03-01-2018, to be treated as non est.
Implementation of Section 151 of APGST Act, 2017-Authorization Officers to obtain certain data/ information Reg.
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Authority to obtain taxpayer data: Assistant Commissioner level officers may collect required information under APGST; online notices to follow.
Officers not below the rank of Assistant Commissioner (ST) are authorized to collect data and information from concerned persons and departments under the APGST data-collection powers, in the form and manner required; notices will be generated through an online module when completed, and until then authorized officers may follow a manual offline process.
Export Policy of Onions - Removal of Minimum Export Price (MEP)
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Removal of Minimum Export Price for onion exports permits all varieties to be exported without MEP, subject to export formalities.
Removal of the Minimum Export Price (MEP) for onions withdraws the prior MEP condition and permits export of all varieties of onions without any MEP until further orders, amending the earlier provision that had allowed exports only on Letter of Credit subject to an MEP for specified ITC (HS) entries.
Rescinding the Haryana Government Excise and Taxation Department Notification No.04/ST-2 dated 09th January, 2018 under the HGST Act, 2017
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Rescission of notification withdraws prior departmental rule while preserving legal consequences of prior actions.
The state rescinds a prior excise and taxation departmental notification under the Haryana GST framework, withdrawing its prospective effect while preserving a savings provision that leaves intact actions done or omissions made before the rescission.
Seeks to further amend notification No. 27/2011-Customs dated the 1st March, 2011 so as to prescribe ‘Nil’ rate of export duty on Electrodes of a kind used for furnaces.
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Nil export duty for electrodes used in furnaces established by amendment to the customs exemption schedule.
The Central Government amends the customs exemption notification to insert a new tariff entry for electrodes used for furnaces and prescribes a rate of Nil export duty for that tariff line, thereby exempting such electrodes from export duty under the amended notification.
Seeks to further amend notification No. 57/2017-Customs dated the 30th June, 2017 so as to prescribe effective rates of BCD on specified parts of cellular mobile phones and other electronic goods.
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Basic customs duty adjusted for specified mobile phone parts and chargers; new rates and selective exemptions prescribed.
Amendment to Notification No.57/2017 prescribes revised basic customs duty treatment for specified cellular mobile phone and charger components by substituting the entry for S.No.1, omitting S.Nos.2 and 3, removing item (i) from S.No.7, and inserting new entries (7A-7C and 9-20) that distinguish inputs, PCBA and moulded plastics for chargers/adapters, list tariff classifications, set differential duty rates, and add an Explanation defining Moulded Plastics and PCBA for tariff application.
Seeks to exempt Additional Duty of Customs (CVD), in lieu of Additional Duty of Excise (Road and Infrastructure Cess) levied under clause 110 of the Finance Bill, 2018.
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Exemption of Additional Duty of Customs on imported petrol and high speed diesel in lieu of Road and Infrastructure Cess.
The Central Government exempts additional duty of customs on imported motor spirit (petrol) and high speed diesel oil to the extent that such customs duty is equivalent to the additional duty of excise described as the Road and Infrastructure Cess under the Finance Act provision, exercising powers under the Customs Act and subject to later textual substitutions clarifying the statutory references.
Seeks to exempt Additional Duty of Customs (Road Cess) levied under section 116 of the Finance Act, 1999
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Exemption of Additional Duty of Customs authorizes duty relief on goods listed in the Second Schedule under statutory powers.
Exemption of Additional Duty of Customs is declared by the Central Government under its powers, exempting the additional duty (Road Cess) on the goods specified in the Second Schedule to the Finance Act, exercised under the Customs Act read with the Finance Act as necessary in the public interest; the notification was later rescinded by Notification No.42/2018.
Seeks to exempt Additional Duty of Customs (Road Cess) levied under section 103 of the Finance (No.2) Act, 1998.
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Additional Duty of Customs exemption under section 103 granted for Second Schedule goods, later rescinded by subsequent notification.
Exemption for the Additional Duty of Customs (Road Cess) levied under the Finance (No.2) Act, 1998, is granted for goods specified in the Second Schedule; the Central Government exercised its statutory power to exempt that additional duty in the public interest, and the exemption was later rescinded by a subsequent notification.
Seeks to rescind notification No. 59/99-Customs dated 11.05.1999.
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Rescission of notification under the Customs Act withdraws prior exemption in public interest, preserving acts done before rescission.
The Central Government, under section 25(1) of the Customs Act, 1962, rescinds Notification No. 59/99 Customs dated 11 May 1999 as necessary in the public interest, subject to a savings provision preserving things done or omitted to be done before the rescission.
Seeks to rescind notification No. 57/98-Customs dated 01.08.1998.
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Rescission of customs notification withdraws the prior exemption while preserving past acts and omissions.
The Central Government, exercising powers under the Customs Act, rescinds Notification No. 57/98-Customs as unnecessary, declaring the earlier Gazette notification annulled while preserving effects of acts done or omitted before the rescission.
Seeks to rescind notification No. 7/2015-Customs dated 01.03.2015
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Rescission of exemption notification withdraws prior customs exemption while preserving actions completed before rescission.
The Central Government, invoking powers under the Finance Act and the Customs Act and invoking public interest, rescinds a prior customs exemption notification, withdrawing that exemption regime while expressly preserving validity of things done or omitted before the rescission through a savings clause.
Seeks to Amend Notification No. 11/2017-Central Excise, dated the 30th June, 2017
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Notification applicability clarified: specified amendments excluded for goods manufactured before cutoff but cleared thereafter.
Amendment inserts an Explanation clarifying that specified amendments made by a later notification shall not apply to goods manufactured on or before the cutoff date and cleared on or after the following date, thereby creating a transitional exclusion limiting the temporal reach of those amendment entries.
Seeks to Amend Notification No. 8/2018-Central Excise, dated the 2nd February, 2018
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Applicability of notification: excludes goods manufactured on or before the cutoff date but cleared thereafter.
Inserts an Explanation excluding from Notification No. 8/2018-Central Excise any goods manufactured on or before the specified cutoff and cleared on or after the notification's effective date, thereby clarifying that the notification does not apply to such clearances.
Seeks to rescind notification No. 6/2015-Customs dated 01.03.2015
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Rescission of customs exemption notification withdraws prior exemption while preserving pre existing acts and omissions.
Notification No. 15/2018 rescinds prior customs Notification No. 6/2015 by exercise of the Central Government's statutory power under the Finance Act and the Customs Act to withdraw exemptions in the public interest, while expressly preserving effects of actions taken or omissions made before the rescission; administrative details identify the issuing department, gazette publication, and departmental file reference.
Seeks to amend notification No. 82/2017-Customs dated the 27th October 2017 to increase the effective rate of BCD on silk fabrics from 10% to 20%
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Increase in basic customs duty on silk fabrics: rate raised by amendment to notification altering tariff classification.
Amendment increases the Basic Customs Duty applicable to silk fabrics by removing the tariff item 5007 from an existing entry and inserting a new separate serial entry for that heading, thereby subjecting all goods classifiable under that heading to a higher duty rate under Notification No.14/2018-Customs amending Notification No.82/2017-Customs.
Seeks to Amend Notification No. 7/2018-Central Excise, dated the 2nd February, 2018
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Clarification on applicability of central excise notification: goods manufactured before the cutoff date are excluded from its scope.
Inserts an Explanation excluding goods manufactured on or before the cutoff date from the scope of the principal central excise notification, even if such goods were cleared on or after the notification's effective date, thereby limiting the notification's temporal application and serving as a transitional savings provision.
Seeks to exempt high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetables oils, commonly known as bio - diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil from the addition al duty of excise (road and infrastructure cess) levied under clause 110 of the Finance Bill 2018
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Exemption of additional excise duty on diesel blended with biodiesel where applicable duties and taxes on components are paid.
The notification exempts high speed diesel blended with biodiesel up to twenty percent by volume (blends of eighty percent or more high speed diesel) from the whole of the additional duty of excise (Road and Infrastructure Cess) under the Finance Act, 2018, provided appropriate duties of excise on the diesel component and appropriate central/State/Union territory/integrated taxes on the biodiesel component have been paid, and it defines the meaning of those appropriate duties and taxes by reference to existing excise and GST enactments and relevant exemption notifications.
Seeks to exempt Integrated tax and Goods and Services Tax compensation cess on imported goods from the whole of levy of Social Welfare Surcharge.
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Social Welfare Surcharge exemption for imported goods removes surcharge on integrated tax and GST compensation cess.
Exempts the whole of the Social Welfare Surcharge leviable on imported goods in respect of the Integrated tax and the Goods and Services Tax compensation cess, by notification issued under the Customs Act read with the Finance Act, applying to goods specified in the First Schedule to the Customs Tariff Act when imported into India.
Seeks to exempt specified goods from the of levy of Social Welfare Surcharge in excess of 3%
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Social Welfare Surcharge exemption caps levy for petrol, diesel, gold and silver under customs notification.
Exempts specified Customs Tariff entries from the Social Welfare Surcharge insofar as the surcharge exceeds the rate prescribed in the notification. The listed goods are motor spirit (petrol), specified high speed diesel tariff items, unwrought or semi manufactured silver, and unwrought or semi manufactured gold; the exemption is issued under Customs Act authority read with the Finance Act authority and was later amended and subsequently rescinded by a later notification.

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