In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), read with section 111 of the Finance (No.2) Act, 1998 (21 of 1998), the Central Government hereby considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 127 (E ), dated the 2nd February, 2018, that the said notification shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.

[F. No. 334/04/2018-TRU]

[Ruchi Bist]

Under Secretary to Government of India