Notification, 2000
A notification made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
TO BE PUBLISHED IN PART II,SECTION 3 , SUB SECTION (I) OF THE GAZETTE OF INDIA,
EXTRAORDINARY, DATED THE 6TH MARCH.2000 PHALGUNA 16, 1921 (SAKA)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) New Delhi, Dated the 6th March 2000 Phalguna 16, 1921 (Saka)
NOTIFICATION
NO. 20/2000- CENTRAL. EXCISE (NT), dated 6-3-2000.
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of Excise (including nonlevy thereof) under section 3 of the Central Excise Act, of 1944(1 of 1944) (hereinafter referred to as the said Act), duty of excise on aerated waters prepared and dispensed by vending machines falling under Chapter heading no. 2201.20 or 2202.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under section 3 of the said Act during the period commencing on the 1st day of March, 1997 and ending with the 9th day of December 1998. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the duty of excise payable under section 3 of the said Act on such aerated waters prepared and dispensed by vending machines but for the said practice ,shall not be required to be paid in respect of such aerated waters on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice. Under Secretary to the Government of India Back
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
Other instruments under the same Act
- 01/2026-Central Excise (N.T) — Seeks to prescribe Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2026 Notification 2026
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- 02/2026-Central Excise — Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028 Notification 2026
- 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017. Notification 2026
- 03/2026-Central Excise — Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023 Notification 2026
- 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Notification 2026
- 05/2026-Central Excise — Seeks to reduce Special Additional Excise Duty on petrol and diesel for domestic consumption Notification 2026
- 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel. Notification 2026
- 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it. Notification 2026
- 08/2026-Central Excise — Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports Notification 2026
- 09/2026-Central Excise — Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports Notification 2026
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