Microsoft Word - Notification No. 20-2023 C.E. dated 26.04.2023 Eng.docx

DTA Sales by EoUs, EHTP, EPZs - DoR Incorporates Foreign Trade Policy 2023 Changes in Excise Notifications

[Notification No 20/2023-Cental Excise dated 26 April, 2023]

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 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 the31st March,2003]	2. 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]