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seeks to exempt Central Excise duty leviable on bunker fuels, namely IFO 180 CST and IFO 380 CST falling under Chapter 27 of the Central Excise Tariff for use in Indian Flag vessels for carrying export-import (EXIM) containers and empties.
November, 14th 2014









Notification No. 21/2014- Central Excise


New Delhi, the 11thNovember, 2014


G.S.R.    (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), 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. 12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E), dated the 17th March, 2012, namely: -


In the said notification,-


(a)           in the opening paragraph, after the second proviso, the following proviso shall be inserted, namely:-


“Provided also that nothing contained in this notification shall apply to the goods specified against serial number 65A of the said Table on or after the 11th  day of May 2015;”;


(b)        in the Table,after serial number 65and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-



The following bunker fuelsfor use in ships or vessels, namely:-

(i) IFO 180 CST;

(ii) IFO 380 CST.




 (c)       in the ANNEXURE, after condition number 51 and the entries relating thereto, the following shall be inserted, namely:-




(i) the bunker fuels are procured for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;

(ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port);

(iii) such ships or vessels carry either containerised export-import cargo or empty containers or both between such ports;

(iv) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962) with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be;

(v) the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case may be, submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage;

(vi) the Master of the vessel or his authorised agent and the manufacturer or the warehouse keeper, as the case maybe, submit an undertaking to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.”.



 [F. No. 354/126/2014-TRU]


(Akshay Joshi)
Under Secretary to the Government of India



Note.- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E) dated the 17th March, 2012 and last amended vide notification No.12/2014-Central Excise, dated the 11th July, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.443(E), dated the 11th July, 2014.

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