Bunker Fuel Excise Exemption Procedure for Indian Flag
Vessels between Coastal Ports Rationalised
[Central Excise Notification No. 41
dated 17th September 2015]
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 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 17thMarch, 2012, namely: -
In the said notification, in the ANNEXURE, in Condition No. 52, under the column heading
"Conditions",-
(a) for clause (iii), the following clause shall be substituted,
namely:-
(iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty
containers or domestic cargo, between such ports;";
(b) for clause (iv), the following clause shall be substituted,
namely:-
(iv) such ships or vessels file an import
manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of
the voyage;".
[F. No. 354/126/2014-TRU]