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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)


Notification
No. 11/2016-Central Excise

New Delhi, the 1
st
March, 2016

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), and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 14/2011-Central
Excise, dated the 1
st
March, 2011, published in the Gazette of India, Extraordinary vide number
G.S.R. 129(E) dated the 1
st
March, 2011, except as respects things done or omitted to be done
before such supersession, the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts media with recorded Information Technology Software
(hereinafter referred to as the said media), under Chapter 85 of the First Schedule to the Central
Excise Tariff Act, 1985 ( 5 of 1986), on which it is not required, under the provisions of the
Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for
the time being in force, to declare on package of the said media thereof, the retail sale price, from
so much of the duty of excise leviable thereon and determined under section 4 of the said Central
Excise Act as is equivalent to the excise duty payable on the portion of the value of Information
Technology Software recorded on the said media, which is leviable to service tax under section
66B read with section 66E of the Finance Act, 1994 (32 of 1994):
Provided that the manufacturer shall make a declaration in the format specified in
Annexure-I, regarding value of Information Technology Software recorded on the said media,
which is leviable to service tax under section 66B read with section 66E of the said Finance Act,
to the Principal Commissioner of Central Excise or the Commissioner of Central Excise, as the
case may be :
Provided further that the person liable to pay service tax is registered under section 69 of
the said Finance Act, read with rule 4 of the Service Tax Rules, 1994 and undertakes to pay
service tax leviable thereon in the format specified in Annexure-I.
Annexure-I
1. Name of the manufacturer:
2. Address of the manufacturer:

3. Central Excise Registration No. (If registered):
4. Service tax registration of the person liable to pay service tax:

To,
(i) Commissioner/Principal Commisisoner Central Excise (Jurisdictional), (complete
address)
(ii) Commissioner/Principal Commisisoner Service Tax (Jurisdictional Executive and
Jurisdictional Audit), (complete address) [through (i) above]
Sir,
I hereby declare that,
1. I have manufactured and cleared media with recorded Information Technology Software,
under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), in the month of ________, Year______. I have availed the benefit of notification
no. 11/2016-C.E dated the 1
st
March, 2016 and the exempted value under the said
notification, which is leviable to service tax under section 66B read with section 66E of
the Finance Act, 1994, is Rs. _____________ .
2. I have paid (GAR-7 Challan enclosed) or undertake to pay service tax on such value of
services provided, for which I am registered with _________________________(details
of Jurisdictional Principal Commissioner or Commissioner of Service Tax) under service
tax registration no.__________________.


Name and signature of manufacturer/authorised signatory.

[F. No. 334/8/2016-TRU]



(K. Kalimuthu)
Under Secretary to the Government of India