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Central Excise Amendment – Duty Free Sales – Registration of Warehouses

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)

NOTIFICATION No. 09/2013- Central Excise (N. T.)

New Delhi, the dated 23rd May, 2013

In exercise of powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification No.36/2001-Central Excise (N.T.) dated the 26th June, 2001 (GSR 465 E dated 26th June, 2001) , namely:

In the said notification, after para (2), the following shall be inserted, namely:-

(2A) hereby declares that where a godown or retail outlet of a Duty Free Shop is appointed or licensed under the provisions of sections 57 or 58 of the Customs Act, 1962 (52 of 1962), as the case may be, such godown or retail outlet shall be deemed to be registered as warehouse under rule 9 of the Central Excise Rules, 2002.”

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

(Pankaj Jain)

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

Note: The principal notification No.36/2001 Central Excise (N.T.), dated the 26th June, 2001 published in the Gazette of India vide GSR 465 E dated 26th June, 2001 and was last amended vide Notification No.40/2008-Central Excise (N.T.) dated 29th September, 2008 published in the Gazette of India vide G.S.R. 696 E dated the 29th September, 2008.

Tags: Central Board of Excise & CustomsDuty-free shopGazetteGazette of IndiaGovernment of IndiaIndiaministry of financeNew Delhi

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