Exemption from duty of excise - EOUs/EHTP/STP Units - EOUs/EHTP/STP Units and Goods Cleared to DTA - Amendment in Notification Nos. 22/2003-Central Excise and 23/2003-Central Excise dated 31/03/2003 - 20/2023 - Central Excise - Tariff

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 20/2023-Central Excise New Delhi, the 26th April, 2023 G.S.R. 317(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 further amended in the manner as specified in the corresponding entry in Column (3) of the said Table, namely:- TABLE Serial Number Notification number and Date Amendments (1) (2) (3) 1. 22/2003-Central Excise dated the 31st March, 2003 [G.S.R. 265(E), dated the 31st March, 2003] In the notification, - (1.) in paragraph 6, for the words, brackets, letter and figures clause (e) of paragraph 6.9 , the words, brackets, letter and figures clause (e) of paragraph 6.08 shall be substituted; (2.) in paragraph 8, (i) in first proviso, for the words, figures, brackets and letter Para 6.18 (d) , the words, figures, brackets and letter Para 6.17 (d) shall be substituted; (ii) in clause (iii), in proviso, for the words, figures, brackets and letters Para 6.18(g) , the words, figures, brackets and letters Para 6.17(g) shall be substituted; (3.) in paragraph 9, for the words, figures, brackets and letters para 6.12(g) of Foreign Trade Policy 2015-2020 , the words, figures, brackets and letters para 6.11(f) of the Foreign Trade Policy shall be substituted; (4.) in paragraph 10A, (i) in clause (ia), for the words, figures, brackets and letters para 6.08 (a) of Foreign Trade Policy 2015-2020 , the words, figures, brackets and letters para 6.07 (a) of the Foreign Trade Policy shall be substituted; (ii) in proviso, for the word and figure Paragraph 6.8 , the word and figure paragraph 6.07 shall be substituted; (5.) After paragraph 11, the following paragraph shall be inserted, namely: - 11A. Notwithstanding anything contained in this Notification, exemption from the duty of excise shall not apply on procurement of goods for setting up, operations and maintenance of wind captive power plant and solar captive power plant. ; (6.) in the Explanation, (i) for clause (iii), the following clause shall be substituted, namely: (iii) Foreign Trade Policy means Foreign Trade Policy, 2023 notified by the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub- section (ii), vide Notification No 1/2023, dated the 31st March, 2023; ; (ii) for clause (vi), the following clause shall be substituted, namely: (vi) Handbook of Procedures means Handbook of Procedures, 2023 notified by the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section-I, vide Public Notice No 01/2023, dated the 1st April, 2023; ; (iii) in clause (xi), the figures 2015-20 shall be omitted; (iv) in clause (xii), the figures 2015-20 shall be omitted; (v) for clause (xiv), the following clause shall be substituted, namely: (xiv) Letter of Permission has the same meaning as assigned in Chapter 6 of the Foreign Trade Policy, 2023 notified by the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide Notification No 1/2023, dated the 31st March, 2023. . 2. 23/2003-Central Excise dated the 31st March, 2003 [G.S.R. 266(E), dated the 31st March, 2003] In the notification, - (1.) in the TABLE, (i) against Sr. No. 23, in Column (4), for the word and figures paragraph 4.25 , the word and figures paragraph 4.24 shall be substituted; (2.) in the ANNEXURE, for the word and figure Paragraph 6.8 wherever they occur, the word and figure paragraph 6.07 shall be substituted; (3.) in the Explanation I , (a) for clause (ii), the following clause shall be substituted, namely: (ii) Foreign Trade Policy means Foreign Trade Policy, 2023 notified by the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub- section (ii), vide Notification No 1/2023, dated the 31st March, 2023; ; (b) for clause (v), the following clause shall be substituted, namely: (v) Handbook of Procedures means Handbook of Procedures, 2023 notified by the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part-I, Section-I, vide Public Notice No 01/2023, dated the 1st April, 2023; . [F. No. DGEP/EOU/7/2023-TECH] DHANANJAY SINGH, Under Secy. 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. 23/2018-Central Excise dated the 5th December, 2018 published vide G.S.R. 1177(E), dated the 6th December, 2018. 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. 23/2018-Central Excise dated the 5th December, 2018 published vide G.S.R. 1177(E), dated the 6th December, 2018.