GST India Solution

08/2013-CE(NT) dated. 23-05-2013

Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification No. 08/2013 Central Excise (N.T.)

New Delhi, the dated 23^rd May, 2013

G.S.R.... (E) – In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rule (1) of rule 3 and rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification No.38/2001-Central Excise (N.T.) dated the 26^th June, 2001 [G.S.R. 467 dated 26^th June, 2001], namely: -

In the said notification, in the TABLE, after S.No.9 and the entries relating thereto in column (2) and (3), the following shall be inserted, namely:-

(1)	(2)	(3)
“10.	Officers of Customs under whose jurisdiction the godowns and retail outlets of Duty Free Shops at the International Airport are located, namely:- 1. Commissioner 2. Commissioner (Appeals) 3. Additional Commissioner 4. Joint Commissioner 5. Assistant Commissioner or Deputy Commissioner 6. Superintendent/Appraiser 7. Examiner/Preventive Officer/Inspector	1. Commissioner 2. Commissioner (Appeals) 3. Additional Commissioner 4. Joint Commissioner 5. Assistant Commissioner or Deputy Commissioner 6. Superintendent 7. Inspector”

[F.No.209/08/2011-CX.6]

(Pankaj Jain)
Under Secretary to the Government of India (CX.1)

Note: The principal notification No.38/2001 – Central Excise (N.T.), dated the 26th June, 2001 published in the Gazette of India vide GSR 467(E) dated 26th June, 2001 and was last amended vide Notification No.22/2006-Central Excise (N.T.) dated 30^th September, 2006 published in the Gazette of India vide G.S.R. 611 E dated the 30^th September, 2006.

Opinion

This Notification seeks to amend the Notification no. 38/2001-Central Excise (N.T.) which mentions the details of the officers and their rank. CBEC appoints the officers Central Excise Officers and vests in them all the powers, to be exercised by them throughout the territory of India, of an officer of Central Excise of the rank, such powers being the powers of a Central Excise Officers. Through this notification CBEC inserted designations of such Officers of Customs under whose jurisdiction the godowns and retail outlets of Duty Free Shops at the International Airport are located.

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