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Copy of Notification No.15/2005-Central Excise dated 1^st March’ 2005 & 16/2005-Central Excise (Non-Tariff) dated 3^rd March’ 2005 is communicated herewith for information and necessary action.

COPY OF NOTIFICATION NO. 15/2005-CENTRAL EXCISE (NON-TARIFF) DATED 1^st MARCH’ 2005

In exercise of the powers conferred by rule 18 or rule 19, of the Central Excise Rules, 2002, as the case may be, the Central Government, on being satisfied that it is necessary and expedient in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of Table below, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-

S.No.	Notification No. and date	Amendments
(1)	(2)	(3)
1.	No. 42/2001-CE(NT) dated 26^th June, 2001 [G.S.R. 471(E), dated the 26^th June, 2001]	In the said notification, in Explanation-III, after (g) and the entry relating thereto, the following shall be inserted, namely:- “(h) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.
2.	No. 43/2001-CE(NT) dated 26^th June, 2001 [G.S.R. 472(E), dated the 26^th June, 2001]	In the said notification, in Explanation-I after (g) and the entry relating thereto, the following shall be inserted, namely:- “(h) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.
3.	No. 19/2004-CE(NT) dated 6^th September, 2004 [G.S.R. 570(E), dated the 6^th September, 2004]	In the said notification, in Explanation-I after (g) and the entry relating thereto, the following shall be inserted, namely:- “(h) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.
4.	No. 20/2004-CE(NT) dated 6^th September, 2004 [G.S.R. 571(E), dated the 6^th September, 2004]	In the said notification, in Explanation-I after (f) and the entry relating thereto, the following shall be inserted, namely:- “(g) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.
5.	No. 21/2004-CE(NT) dated 6^th September, 2004 [G.S.R. 572(E), dated the 6^th September, 2004]	In the said notification, in the Explanation after (g) and the entry relating thereto, the following shall be inserted, namely:- “(h) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.”.

Under Secretary to the Government of India

(1) The principal notification No. 42/2001-CE(NT) dated 26^th June, 2001 was published in the Gazette of India Extraordinary, vide number G.S.R. 471(E), dated the 26^th June, 2001 and was last amended vide notification No. 32/2004-Central Excise (N.T.), dated the 29^th October, 2004, vide number G.S.R. 719(E), dated the 29^th October, 2004.

(2) The principal notification No. 43/2001-CE(NT) dated 26^th June, 2001 was published in the Gazette of India Extraordinary, vide number G.S.R. 472(E), dated the 26^th June, 2001 and was last amended vide notification No. 33/2004-Central Excise (N.T.), dated the 29^th October, 2004 vide number G.S.R.720 (E), dated the 29^th October, 2004.

(3) The principal notification No. 19/2004-CE(NT) dated 6^th September, 2004 was published in the Gazette of India Extraordinary, vide number G.S.R. 570(E), dated the 6^th September, 2004 and was last amended vide notification No.28 /2004-Central Excise (N.T.), dated the 21^st October, 2004 vide number G.S.R. 695(E), dated the21^st October, 2004.

(4) The principal notification No. 20/2004-CE(NT) dated 6^th September, 2004 was published in the Gazette of India Extraordinary, vide number G.S.R. 571(E), dated the 6^th September, 2004 and was last amended vide notification No. 29/2004-Central Excise (N.T.), dated 21^st October, 2004 the vide number G.S.R. 696(E), dated the 21^st October, 2004

(5) The principal notification No. 21/2004-CE(NT) dated 6^th September, 2004 was published in the Gazette of India Extraordinary, vide number G.S.R. 572(E), dated the 6^th September, 2004 and was last amended vide notification No. 30/2004-Central Excise (N.T.), dated the21^st October, 2004 vide number G.S.R. 697(E), dated the 21^st October, 2004

COPY OF NOTIFICATION NO. 16/2005-CENTRAL EXCISE (NON-TARIFF) DATED 3^RD MARCH’ 2005

G.S.R.(E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2005.

2. In the CENVAT Credit Rules, 2004, in rule 5, for the Explanation, the following Explanation shall be substituted, namely:-

‘Explanation.- For the purposes of this rule, the words “output service which is exported” means the output taxable services exported in accordance with the Export of Services Rules, 2005.’.

Note: The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10^th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10^th September, 2004 and last amended vide notification No. 13/2005-Central Excise (N.T.), dated the 1^st March, 2005 and published vide number G.S.R. 136 (E), dated the 1^st March, 2005.