Corrigendum to Notifications – How do you decipher them?
The Government has issued corrigendum to notification No. 20/2005 dated 13.5.2005. The Corrigendum says,
In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2005-Central Excise, dated the 13th May, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 293 (E), dated the 13th May, 2005,
at page 2, in line 37, for “2, 3, 4 and 5”, read “3, 4, 5 and 6” .
Now how do you understand what this page 2 and lines of the notification as published in the Gazette are. The Gazette is such a sacred secret document that nobody gets it. Whenever a notification is published, we make all efforts to get a copy of the gazette and with unfailing regularity, we have failed on all occasions. A concerned Netizen asked us where he could get a copy of gazette and why the gazette cannot be made available online. We have not been able to find out why the gazette cannot go online and as for getting a copy - the wastepaper sellers in Turkmangate are worth a try!
Coming back to our Notification No 20/2005. It fixed the effective rates of additional duty for certain goods as follows.
S. No. | Chapter or heading or sub-heading or tariff item | Description of goods | Rate of duty |
|---|---|---|---|
(1) | (2) | (3) | (4) |
1. | 1701 | Sugar (other than Khandsari sugar), required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) | Rs.21/- per quintal |
2. | 1701 | Cane jaggery | Nil |
3. | 2401 | Un-manufactured tobacco or tobacco refuse, other than bearing a brand name | Nil |
4. | 2403 10 10 | Hookah or gudaku tobacco, other than bearing a brand name | Nil |
5. | 2403 10 90 | Other goods, other than bearing brand name | Nil |
6 . | 2403 99 90 | All goods other than bearing a brand name (other than pan masala containing tobacco) | Nil |
At the end of this table an explanation was given to define brand name for goods against Sl. No. 2,3,4 and 5. Now if you look at item 2, it is cane jaggery and no mention is made of brand name in that item and it is difficult to find branded cane jaggery unless you take that mark that comes in the mould as brand name. Obviously the definition should have been for sl. Nos 3,4,5 and 6. It is this correction that the Government has carried out by this corrigendum.
Corrigendum in [F.No.(pt.V)] dated 18.5.2005.