Duty includes Infrastructure Cess leviable where the Export are allowed without payment of duty or procurement of goods without payment of duty for use in manufacture of export goods - Seeks to further amend notification No. 42/2001-CE(NT) dated 26.6.2001, No. 43/2001-CE(NT) dated 26.6.2001, No. 19/2004-CE(NT) dated 6.9.2004 and No. 21/2004-CE(NT) dated 6.9.2004 - 26/2016 - Central Excise - Non Tariff

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GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

Notification No. 26/2016- Central Excise (N.T)

New Delhi, the 5th May, 2016

G.S.R. 492 (E). In exercise of the powers conferred by rule 18 or rule 19, as the case may be, of the Central Excise Rules, 2002, the Central Government, being satisfied that it is necessary and expedient in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of Table below, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

Table

S. No.	Notification No. and date	Amendments
(1)	(2)	(3)
1.	No. 42/2001-CE(NT) dated the 26thJune, 2001 [G.S.R. 471(E), dated the 26th June, 2001]	In the said notification, in Explanation-III, after item (i), the following item shall be inserted, namely:- "( j) Infrastructure Cess leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.".
2.	No. 43/2001-CE(NT) dated the 26thJune, 2001 [G.S.R. 472(E), dated the 26th June, 2001]	In the said notification, in Explanation-I, after item (i), the following item shall be inserted, namely:- "( j) Infrastructure Cess leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.".
3.	No. 19/2004-CE(NT) dated the 6th September, 2004 [G.S.R. 570(E), dated the 6th September, 2004]	In the said notification, in Explanation-I, after item (i), the following item shall be inserted, namely:- "( j) Infrastructure Cess leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.".
4.	No. 21/2004-CE(NT) dated 6thSeptember, 2004 [G.S.R. 572(E), dated the 6th September, 2004]	In the said notification, in the Explanation, for “ (i) Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause(128) of the Finance Bill, 2007, which has, by virtue of declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”, the following shall be substituted, namely,- "(j) Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause(128) of the Finance Bill, 2007, which has, by virtue of declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law. (k) Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.".