TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,

SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 21st July, 2015

Notification

No. 37/2015 – Central Excise

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and subsection
(2A) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of
section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the

Central Government being satisfied that it is necessary in the public interest so to do, hereby makes
the following further amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No 30/2004-Central Excise, dated the 9th July, 2004, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 421(E),
dated the 9th July, 2004, namely :-
In the said notification, in the opening paragraph, after the proviso, the following Explanation shall be
inserted, namely:-
“Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty
includes nil duty or concessional duty, whether or not read with any relevant exemption notification for

the time being in force.”.

[F. No. 336/4/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 30/2004-Central Excise, dated the 9th July, 2004 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.421(E), dated
the 9th July, 2004 and last amended vide notification No.34/2015-Central Excise, dated the 17th July,

2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

G.S.R.560(E), dated the 17th July, 2015.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
Government of India
Ministry of Finance

(Department of Revenue)

New Delhi, the 21st July, 2015
Notification
No. 38/2015 – Central Excise
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) and sub-section (2A)
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.
1/2011-Central Excise, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part

II, Section 3, Sub-section (i), vide number G.S.R. 116(E), dated the 1st March, 2011, namely: -

In the said notification, in the opening paragraph, -
(A) in the proviso, for the word and figures “section 66”, the word, figures and letter “section 66B”
shall be substituted.
(B) after the proviso, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this notification, appropriate duty or appropriate additional
duty or appropriate service tax includes nil duty or nil service tax or concessional duty or
concessional service tax, whether or not read with any relevant exemption notification for the
time being in force.”.

[F. No. 336/4/2015-TRU]

(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 1/2011-Central Excise, dated the 1st March, 2011 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.116 (E),
dated the 1st March, 2011 and last amended vide notification No.35/2015-Central Excise, dated the
17th July, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.561 (E), dated the 17th July, 2015.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]

Government of India

Ministry of Finance
(Department of Revenue)
New Delhi, the 21st July, 2015
Notification
No. 39/2015 – Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and subsection
(2A) 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, in the ANNEXURE,-
(a) in Condition No. 16, under the heading “Conditions”, after the entries, the following Explanation
shall be inserted, namely:-
“Explanation.- For the purposes of this condition, appropriate duty or appropriate additional
duty includes nil duty or concessional duty, whether or not read with any relevant exemption
notification for the time being in force.”;
(b) in Condition No. 20, under the heading “Conditions”, after the proviso, the following Explanation
shall be inserted, namely:-
“Explanation.- For the purposes of this condition, appropriate duty or appropriate additional

duty includes nil duty or concessional duty, whether or not read with any relevant exemption

notification for the time being in force.”;
(c) in Condition No. 25, under the heading “Conditions”,-
(i) for the word and figures “section 66”, the word, figures and letter “section 66B” shall be
substituted;
(ii) after the entries, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this condition, appropriate duty or appropriate additional
duty or appropriate service tax includes nil duty or nil service tax or concessional duty or
concessional service tax, whether or not read with any relevant exemption notification for the
time being in force.”;
(d) in Condition No. 52A, , under the heading “Conditions”,-

(i) for the word and figures “section 66”, the word, figures and letter “section 66B” shall be

substituted;
(ii) after the entries, the following Explanation shall be inserted, namely:-
“Explanation.- For the purposes of this condition appropriate duty or appropriate additional
duty or appropriate service tax includes nil duty or nil service tax or concessional duty or
concessional service tax, whether or not read with any relevant exemption notification for the
time being in force.”.
[F. No. 336/4/2015-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 No.36/2015-Central Excise, dated the
17th July, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide

number G.S.R.562 (E), dated the 17th July, 2015.