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Seeks to amend notification on Special Additional Excise Duty

Seeks to amend notification on Special Additional Excise Duty- Notification No. 03/2022-Central Excise

In exercise of the powers conferred by section 5A of the Central Excise Act,1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 05/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R.488(E), dated the 6th July, 2019, namely:-

In the said notification, after the Table, the following shall be inserted, namely: –

“2. Nothing contained in this notification shall apply to the goods cleared for export.”

2. This notification shall come into force on the 1st day of July, 2022.

Note: The principal notification No. 05/2019-Central Excise dated the 6th July,2019was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 488(E), dated the 6th July, 2019, and was last amended by notification No. 02/2021-Central Excise dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 84(E), dated the 1st February, 2021.

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