Notification No. 01/2021-Central Excise (N.T.), Dated: 04/02/2021


Quick Summary
This notification from the Central Board of Indirect Taxes and Customs introduces amendments to the Central Excise Rules, 2017. Specifically, it modifies Notification No. 13/2017-Central Excise (N.T.). Key changes include the omission of an entry related to Sl.No. 7 in Table I and substitutions for Sl.No. 14 in Table I. Table III also sees several amendments, with substitutions for Sl.No. 13 and Sl.No. 32, and omissions for Sl.No. 14 and Sl.No. 31.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 01/2021-Central Excise (N.T.)

New Delhi, dated 4th February, 2021

G.S.R… (E). – In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and in exercise of the powers conferred by rule 3 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs, hereby makes the following amendments in the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017, the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R.566 (E), dated the 9th June, 2017, namely: –

In the said notification,-

(i) in Table I,-

(a) against the Sl.No. 7, in column (4), the entry 7.4.2 and its entry relating thereto, shall be omitted;

(b) against the Sl.No. 14, in column (4), for the entries, the following shall be substituted, namely:-

(4)
“14.4.1 Commissioner (Appeals II) Mumbai
14.4.2 Commissioner (Appeals III) Mumbai
14.4.3 Commissioner (Appeals) Raigarh
14.4.4 Commissioner (Appeals) Thane”;

(ii) in Table III,-

(a) for Sl.No. 13 and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3)    
“13 Delhi 1 Delhi  North,  Delhi

West”;

East, Delhi   South,  Delhi

(b) Sl.No. 14 and the entries relating thereto shall be omitted;

(c) Sl.No. 31 and the entries relating thereto shall be omitted;

(d) for Sl.No. 32 and the entries relating thereto, the following shall be substituted, namely:-

(1) (2) (3)        
“32 Mumbai II Mumbai South”. East, Mumbai Central, Mumbai

[F.No. 137/10/2020-Service Tax]

(Mazid Khan)
Under Secretary to the Government of India

Note.- The principal notification No. 13/2017-Central Excise, dated the 9th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R.566 (E), dated the 9th June, 2017.

FAQ :

The purpose of this notification is to make amendments to the Central Excise Rules, 2017, specifically amending Notification No. 13/2017-Central Excise (N.T.).

Table I and Table III of the principal notification (No. 13/2017-Central Excise) have been amended.

In Table I, the entry related to Sl.No. 7 has been omitted, and new entries have been substituted for Sl.No. 14.

Table III has seen substitutions for Sl.No. 13 and Sl.No. 32, and omissions for Sl.No. 14 and Sl.No. 31.

This notification was issued on 4th February, 2021.

 

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