GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.22 /2013-Central Excise
New Delhi, the 29th July, 2013
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
the scheduled formulations as defined under the Drugs Price Control Order
(DPCO), 2013 published vide S.O. 1221 (E) dated the 15th May, 2013, falling
under Chapter 30 of the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986) and which are subjected to re-printing, re-labeling, re-packing or
stickering, in a premises which is not registered under the Central Excise Act,
1944 (1 of 1944) or the rules made thereunder, in pursuance of the provisions
contained in the said Drugs Price Control Order (DPCO), 2013, from whole of the
duty of excise leviable thereon under the said Central Excise Act subject to the
following conditions, namely :-
(i) The scheduled formulations, in respect of which the manufacturer is liable
to ensure that the Maximum Retail Price (MRP) of such formulation does not
exceed the ceiling price within forty-five days of the date of notification of
the ceiling price by National Pharmaceuticals Pricing Authority (NPPA), have
been removed from the place of removal on payment of appropriate duty ;
(ii) The re-printing, re-labeling, re-packing or stickering, of the scheduled
formulations results in downward revision of the MRP;
(iii) In respect of a given scheduled formulation, the exemption shall be valid
for a period of forty-five days from the date of publication of the notification
of the ceiling price in respect of such scheduled formulation by NPPA or such
extended period not exceeding thirty days as may be permitted by the Department
of Pharmaceuticals;
(iv) The manufacturer shall submit a prior intimation to the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, containing a list of scheduled formulations
requiring re-printing, re-labeling, re-packing or stickering alongwith the
notification vide which these have been notified by NPPA, various locations and
addresses thereof where the scheduled formulations are proposed to be
re-printed, re-labelled, re-packed or stickered and the details such as
description of the scheduled formulation, present MRP, proposed MRP, batch no.,
quantity and date of manufacture in respect of each such location. In the case
of importer and marketer, they shall submit the intimation to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, having jurisdiction over their registered office;
(v) Subsequent to the aforesaid operations being carried out, the manufacturer
shall submit the details in respect of the said scheduled formulations within a
period of one month of such re-printing, re-labeling, re-packing or stickering.
Explanation. - For the purposes of this notification, manufacturer shall include
any person defined as manufacturer under paragraph 2(n) of the Drugs Price
Control Order, 2013.
[F.No.354/118/2013-TRU]
(Akshay Joshi)
Under Secretary to the Government of India