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Notification No. 23/2018-Central Board Of Indirect Taxes And Customs
May, 06th 2019
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OFINDIA
(EXTRAORDINARY)]

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


                          NOTIFICATION No.         23/2018-Central Excise

                                                                New Delhi, the    5th December, 2018

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, on being satisfied that it is necessary in the
public interest so to do, hereby directs that each of the notifications of the Government of India,
Ministry of Finance (Department of Revenue), specified in column (2) of the Table given below shall
be amended or further amended, as the case may be, in the manner as specified in the corresponding
entry in column (3) of the said Table, namely:-
                                               Table

Serial     Notification                                 Amendments
Number number and
           Date

     (1)       (2)                                           (3)

1.         22/2003-    In the notification,-
           Central     (a) in the opening paragraph, -
           Excise
           dated the        (i)     the words, figures and brackets "read with sub-section (3) of
             st
           31 March,                section 3 of the Additional Duties of Excise (Goods of Special
           2003                     Importance) Act, 1957 (58 of 1957) and sub-section (3) of
           [G.S.R                   section 3 of Additional Duties of Excise (Textile and Textile
           265(E),                  Articles) Act, 1978 (40 of 1978)," shall be omitted;
           dated the
           31st March,      (ii)    in clause (a), for the words and figures "all goods specified in
           2003]                    Annexure-I to this notification,", the words, figures and
                                    brackets "Fuel and lubricants for captive power plants including
                                    captive generating sets, raw materials and consumables falling
                                    under Fourth Schedule to the Central Excise Act, 1944(1of
                                    1944) and any other item falling under Fourth Schedule to the
                                    Central Excise Act, 1944(1of 1944) required within the user
                                    industry in relation to production for export goods or services
                                    with the prior approval of the Board of Approval or Inter
                                    Ministerial Standing Committee." shall be substituted;
                             (iii)    in clause (b), for the words and figures "all goods specified in
                                     Annexure-II to this notification," the words, figures and letter
                                     "High Speed Diesel oil for power generating sets as approved by
                                     the Board of Approval", shall be substituted and for the words
                and figures "as specified in Annexure-III" the words and letter
                "as specified in Annexure - B" shall be substituted;
      (iv)      in clause (c), for the words and figures "all goods specified in
                Annexure-IV to this notification," the words, figures and
                brackets "Consumables including lubricants falling under Fourth
                Schedule to the Central Excise Act, 1944(1 of 1944) for Capital
                Goods for spawning Hatchery, Aqua Farm, Processing Plant,
                Chilling unit(cold storage) and Feed plant and for Material
                handling equipments, namely, fork-lifts, over-head cranes,
                mobile cranes, crawlers cranes, hoists and stackers, and High
                Speed Diesel oil for power generating sets as approved by the
                Board of Approval." shall be substituted ;
      (v)       in clause (d), for the words and figures "all goods specified in
                Annexure-V to this notification," the words, figures and
                brackets "Hydraulic Oil, Lubricants, and Consumables falling
                under Fourth Schedule to the Central Excise Act, 1944(1of
                1944)" shall be substituted ;
      (vi)      in clause (e),-
                (A) for the words, figures and brackets "all goods specified in
                the First Schedule to the Central Excise Tariff Act, 1985 (5 of
                1986)," the words, figures and brackets "all goods specified in
                Fourth Schedule to the Central Excise Act, 1944 (1 of 1944)"
                shall be substituted;
                (B) for the words, figures and brackets,-
                 " from the whole of ,-
                (i)     the duty of excise leviable thereon under section 3 of the
                        Central Excise Act, 1944 (1 of 1944);
                (ii)    the additional duty of excise, if any, leviable thereon
                        under section 3 of the Additional Duties of Excise
                        (Goods of Special Importance) Act, 1957 (58 of 1957);
                        and
                (iii)   the additional duty of excise, if any, leviable thereon
                        under section 3 of the Additional Duties of Excise
                        (Textiles and Textile Articles) Act, 1978 ( 40 of 1978),",
                the words, figures and brackets "from the whole of the duty of
                excise leviable thereon under section 3 of the Central Excise
                Act, 1944 (1 of 1944)" shall be substituted ;
      (vii)     in condition 5, for the words and figures "20 of the Central
                Excise Rules, 2002", the words and figures "16 of the Central
                Excise Rules, 2017" shall be substituted;
(b)          in the paragraph 4, for the words and figures "as specified in
             Annexure-V" the words and figures "as specified in Sl. No. 23 to 53
             of Annexure-A, procured without payment of duty prior to
       30.06.2017" shall be substituted;
(c)   in paragraph 5,-






      (A) in clause (a), for the words and figures "14 to 26 in Annexure -I"
          the words and figures "10 to 22 of Annexure-A, procured without
          payment of duty prior to 30.06.2017" shall be substituted;
      (B) in clause (b), for the words and figures "4 to 12 in Annexure ­I"
          the words, figures and letter "1 to 9 of Annexure-A, procured
          without payment of duty prior to 30.06.2017" shall be
          substituted;
(d)    in paragraph (6), for the words and figures "No. 106/58-Customs
       dated the 29th March, 1958" the words and figures "No. 36/2017 ­
       Customs dated the 30th June 2017" shall be substituted;
(e)    in paragraph (8), in first proviso,-
      (A) in clause (i) for the words "amount equal to the excise duty on
          the depreciated value thereof and at the rate in force on the date
          of clearance" the words " amount equal to the excise duty but for
          exemption on the depreciated value thereof" shall be substituted;

      (B) in clause (iii), after the words "excise duty leviable", the words
          "but for exemption" shall be inserted, and the words "and at the
          rates in force on the date of payment of such excise duty" shall
          be omitted;
(f)    in the paragraph (10B), after the words "on payment of duty", the
       words "but for exemption" shall be inserted;
(g)    after paragraph 13, in the Explanation,-
      (A) in serial number (xi) for the words, figures and letters
         "Annexure-I to Appendix 14-I-G of Handbook of Procedures,
         volume 1", the words, figures and letter "Annexure to Appendix
         6F of Foreign Trade Policy 2015-20" shall be substituted.
      (B) in serial number (xii), for the word and figures "Vol.2, 2004-09",
          the figures "2015-20" shall be substituted.
(h)    for the ANNEXURE-I, ANNEXURE ­II, ANNEXURE ­III,
       ANNEXURE ­IV, ANNEXURE ­V, following shall be substituted,
       namely:-
                           "ANNEXURE -A
 Sl.                        Description of Goods
 No.
 1.  Captive power plant including captive generating sets and
     transformers of capacity commensurate with the actual requirement
     of the unit and recommended by the Development Commissioner or
     Designated Officer. (For status holders, there shall be no
     requirement of recommendation by the Development Commissioner
     or Designated Officer).
 2.  Spares, fuel, lubricants, consumables and accessories for captive
     power plants including captive generating sets and spares,
      consumables and accessories for transformers as approved by the
      said officer.
3.    Office Equipment including PABX, fax machines, video projection
      system, computer, laptop, server, spares and consumables thereof.
4.    Raw materials.
5.    Components.
6.    Consumables.
7.    Packaging materials.
8.    Tools, jigs, gauges, fixtures, moulds, dies, instruments and
      accessories and spares thereof.
9.    A Prototype or technical samples for each of the existing products
      for the purpose of product diversification, development or
      evaluation.
10.   Filters.
11.   Dripliers, Drip lines and Drip-fittings.
12.   Micro Sprinklers and Misters.
13.   Agriculture Sprinklers.
14.   Fertilizer Tanks.
15.   Valves.
16.   Fertilizer pumps and Chemical injection.
17.   Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots
      cuttings, all types of grafts, tissue culture material, and other
      vegetatively propagated material utilized for sowing and planting.
18.   Crates drums and preservation media (such as acetic acid and
      vinegar).
19.   Grading Tables.
20.   Green House equipment, accessories, heated rooting tables,
      propagation trays, seeding machines.
21.   Growing media such as Peat Moss (including peat litres) (whether
      or not agglomerated), Pearlite /Vermiculate, Rockwool, Cocoa pet,
      Hydrocorn, Foam based medium and other cultivation medium.
22.   Fertiliser and chemicals for pre and post harvest treatments such as
      micro nutrients, plant and growth regulators and other organic and
      inorganic substances used for plant nutrition, insecticides,
      fungicides, weedicides, herbicides and the like.
23.   Hydraulic Excavators
24.   Pneumatic Compressors
25.   Jack Hammers
26.   Hydraulic Drilling Machines
27.   Line Drillers
28.   Front End Loaders
29.   Pneumatic Grinders
30.   Diamond Wire Saws
31.   Dressing Machine
32.   Core Drilling Machine
33.   Jet Burners
34.   Cranes
35.   Derricks
36.   Tippers and Dumpers
37.   Welding Machine
38.   Generating sets
39.   Steel Chains and Steel Ropes
40.   D-Shackles
41. Diamond Wires 42. Diamond Segments 43. Tungsten Carbon Drill Rods 44. Steel Feathers & Wedges 45. Burner Nozzle 46. Welding rods 47. Hydraulic Oil and Lubricants 48. Explosives 49. Chisels, Hammers, Chain Pulley Blocks 50. Steel Pillow Kits 51. Dust Collector 52. Consumables and Tools 53. Spares upto a value of 5 per cent of the value of respective goods specified at Sl. No. 23 to Sl. No. 51 in each financial year. ANNEXURE -B Sl. Description of Goods No. 1. Live animals. 2. Bird's eggs (fresh) in shells of heading 0404. 3. Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage. 4. Fresh vegetables; whole uncut sun dried vegetables; Fresh and uncut/sun dried roots and tubers of Chapter 7. 5. Fresh and uncut/sun dried edible fruits and nuts of Chapter 8. 6. Fresh or sun dried plants and parts of such plants. 7. Silk worm cocoons and raw silk". 2. 23/2003- In the notification, - Central (a) In the TABLE,- Excise (i) against Sr.No. 3, in Column (3), the words, figures and letters, dated the "other than those referred to in Sr. Nos. 5, 5A, 6, 7 and 7A of this 31st March, Table" shall be omitted; 2003 (ii) against Sr.No. 22, in Column (4), for the word and figures [G.S.R "paragraph 4.1.3", the word and figures " paragraph 4.03" shall be 266(E), substituted; dated the 31st March, (iii) against Sr. No. 23, in Column (4), for the words and figures "Duty 2003] Free Replenishment Certificate in terms of paragraph 4.2", the words and figures "Duty Free Import Authorisation Scheme in terms of paragraph 4.25" shall be substituted; (b) in the ANNEXURE, - (i) against Sr.No. 2, the condition (ii) shall be omitted; (ii) against Sr.No. 11, for the words "Duty Free Replenishment Certificate", wherever they occur, the words "Duty Free Import Authorisation Scheme" shall be substituted; (c) in the Explanation II, in sub-clause (ii), for the words, figures, brackets and letters "Paragraph 8.3(a) and (b)" the words, figures, brackets and letters " Paragraph 7.03(a) and (b) " shall be substituted. 3. 24/2003- In the notification, - Central Excise (a) the words, figures and brackets " read with sub-section (3) of section dated the 3 of the Additional Duties of Excise (Goods of Special Importance) 31st March, Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional 2003 Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of [G.S.R 1978)," shall be omitted; 267(E), (b) in clause (a) the words, figures and brackets "and additional duty of dated the excise leviable thereon under section 3 of Additional Duties of 31st March, Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and 2003] additional duty of excise leviable thereon under the section 3 of Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978)" shall be omitted. [F.No. DGEP/EOU/40/2017] (Dinesh Kumar Gupta) Director to the Government of India Note:- 1. The principal notification No. 22/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 31/2016-CE dated the 24th August, 2016 published vide G.S.R. ­ S.O. 2786(E) , dated the 24th August, 2016 . 2. The principal notification No. 23/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 266 (E), dated the 31st March, 2003 and last amended by notification No. 16/2017-CE dated 30.06.2017 published vide G.S.R. 737 (E), dated the 30th June, 2017. 3. The principal notification No. 24/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, Section 3 (i) vide G.S.R 267 (E), dated the 31st March, 2003.
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