Amendment in Notification No 12/2012 for Exemption of the Excisable Goods as Listed in the Relevant Table and Extension of Such Exemption upto 31st March 2015


Dated 14th July 2013

Government of India, Ministry of Finance (Department of Revenue) vide its Notification No.  12/2013-Central Excise  dated 1st March, 2013 hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17th March, 2012, namely: –

In the said notification,-

(a)  in the proviso, for the figures, letters and words “ 31st day of March, 2013”, the figures, letters and words  “31st day of March, 2015” shall be substituted;

(b) in the Table,-

(i)  after the serial number 8 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“8A.    110819    Tapioca starch manufactured and captively consumed within the factory of their production, in the manufacture of Tapioca sago (sabudana)      Nil   -“,

(ii) after the serial number 13 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“13A   2008 11 00   Peanut butter   Nil   -“;

(iii)  after the serial number 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“24A   1903 00 00   Tapioca sago (sabudana)   Nil   -“;

(iv) against serial number 54, for the entry in column (4), the entry “Rs.60 per square metre” shall be substituted;

(v) for serial number 55 and the entries relating thereto, the following shall be substituted,  namely:-

’55   2503 00 10    All goods for manufacture of fertilizers. Explanation.-For the purposes of this entry, the term  “fertilizers” shall include bentonite sulphur.    Nil   2’;

(vi) for serial number 134 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-

“134   33    Henna powder or paste, not mixed with any other ingredient    Nil   -“;

(vii) serial number 146 and the entries relating thereto shall be omitted;

(viii) after serial number 173 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

‘173   57   The following goods, namely:-

(i) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(ii) Carpets and other textile floor coverings, knotted, woven, tufted, or flocked of coconut fibres (coir) or jute, whether or not made up, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines; and

(iii) Other  carpets and other textile floor coverings of coconut fibres (coir) or jute, whether or not made up.

Explanation. – For the purposes of Chapter 57, the term “machines” shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.

Nil   -‘;

(ix) after serial number 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“191A   71    Silver produced or manufactured during the process of zinc or lead smelting starting from the stage of zinc or lead ore or concentrate.   4%   -“;

(x)  against serial number 197, for the entry in column (3), the  entry “Silver, other than silver mentioned in Sl. Nos. 190,191 and 191A” shall be substituted;

(xi)  against serial number 212, for the entry in column (2), the entry “7323 or 7615 10 11” shall be substituted;

(xii) against serial number 217, for the entry in column (3), the entry “Trimmed or untrimmed  sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Explanation- For the purposes of this entry, ‘copper’ means copper and copper alloys including brass.” shall be substituted;

(xiii) after serial number 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“263A   8517    (i) Mobile handsets including cellular phones  having retail sale price (RSP) more than Rs. 2000;    6%   -“

(ii)  Mobile handsets including cellular phones other than entry (i).   1%   -“;

(xiv) against serial number 273, in column (3), for the entry at item (iii) and the corresponding entries in columns (4) and (5), the following items and entries shall be substituted, namely:-

“(iii)  Motor vehicles falling under heading 8702, 8703 for transport of up to  thirteen persons, including the driver (other than three  wheeled motor vehicles and Sports Utility Vehicles specified at Sl. No. 284A), which after clearance have been registered for use solely as taxi;

80% of the excise duty paid at the time of clearance    26

(iv) Sports Utility Vehicles specified against Sl. No. 284A, which after clearance have been registered for use solely as taxi.

72% of the excise duty paid at the time of clearance    26”;

(xv)  for serial number 284 and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

“284   8702 and 8703    Following motor vehicles, namely:- (i) Motor vehicles of engine capacity not  exceeding 1500 cc; and    24%   – “

(ii) Motor vehicles of engine capacity exceeding 1500 cc other than  motor vehicles specified against entry at Sl. No. 284A.

27%   –

284A   8703    Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.

Explanation. – For the purposes of this entry, SUV in cludes a motor vehicle of  length exceeding 4000 mm and having ground clearance of 170 mm and above.

30%    -“;

(xvi) against serial number 292A, in column (2), the entry “8706 00 42” shall be omitted;

(xvii) after serial number 292A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“292B  8706 00 42   All goods   13%   -“;

(xviii)  serial number 306 and the entries relating thereto shall be omitted;

(xix)  after serial number 306, and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“306A    8901, 8904, 8905 and 8906 90 00    All goods   Nil   -“;

(c)  In the ANNEXURE, condition number 47 and the entries relating thereto, shall be omitted.

Note. – The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide

number G.S.R. 163(E) dated the 17th March, 2012 and was last amended vide notification No.1/2013-Central Excise, dated the 21st January,2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R .36 (E) dated the 21st January, 2013.

SOURCE: GOVT. OF INDIA, Ministry of Finance

 

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