[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. 12/2015-Central Excise
New Delhi, the 1
st
March, 2015.
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 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
number G.S.R. 163(E), dated the 17th March, 2012, namely:-
In the said notification,-
(A) in the opening paragraph, in the first proviso, for the figures, letters and words “31st
day of March, 2015”, the figures, letters and words “31st day of March, 2016” shall be
substituted;
(B) in the Table,-
(i) against Sl. No. 1, for the entry in column (3), the entry “condensed milk other than put
up in unit containers” shall be substituted;
(ii) Sl. No. 13A and the entries relating thereto shall be deleted;
(iii) against Sl. No. 42, for the entry in column (4), the entry “12.5%” shall be substituted;
(iv) against Sl. No. 43, for the entry in column (4), the entry “12.5%” shall be substituted;
(v) against Sl. No. 45, for the entry in column (4), the entry “12.5%” shall be substituted;
(vi) against Sl. No. 50, for the entry in column (4), the entry “12.5%” shall be substituted;
(vii) in Sl. No. 51,-
(a) against item (i) of column (3), for the entry in column (4), the entry “6% +
Rs. 125 PMT” shall be substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “12.5%
+ Rs. 125 PMT” shall be substituted;
(viii) against Sl. No. 52, for the entry in column (4), the entry “12.5%” shall be substituted;
(ix) against Sl. No. 53, for the entry in column (4), the entry “12.5%” shall be substituted;
(x) in Sl. No. 70,-
(a) against item (i) of column (3), for the entry in column (4), the entry “Rs. 5.46
per litre” shall be substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “Rs.
6.64 per litre” shall be substituted;
(xi) in Sl. No. 71,-
(a) against item (i) of column (3), for the entry in column (4), the entry “Rs. 4.26
per litre” shall be substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “Rs.
6.62 per litre” shall be substituted;
(xii) against Sl. No. 90, in column (4), for the figures and symbol “12%”, the figures and
symbol “12.5%” shall be substituted;
(xiii) against Sl. No. 107, in column (4), for the figures and symbol “12%”, the figures
and symbol “12.5%” shall be substituted;
(xiv) after Sl. No. 145 and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely:-
“145A
3818 Wafers for use in the manufacture of Integrated Circuit (IC)
modules for smart cards
6% 2”;
(xv) after Sl. No. 148A and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely:-
“148B
3923
21 00
Sacks and bags, other than for industrial use 15% -
148C 3923
21 00
All goods, other than goods mentioned at Sl. No. 148B
above
12.5% -
148D 3923
29
All goods 12.5% -”;
(xvi) after Sl. No. 180 and the entries relating thereto, the following Sl. No. and entry
shall be inserted, namely:-
“180A 6403
or
6405
Leather Footwear
Explanation: For the purposes of this entry, leather footwear
means footwear with uppers of leather where ‘leather’ refers
to the goods of headings 4107 or 4112 to 4114.
6% -”;
(xvii) after Sl. No. 201 and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely :-
“201A 7201
10 00
Pig iron SG grade for manufacture of cast components of
wind operated electricity generators
Nil 53
201B 7202
29 00
Ferro-silicon-magnesium for manufacture of cast
components of wind operated electricity generators
Nil 53”;
(xviii) against Sl. No. 205A, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xix) against Sl. No. 215A, in column (3), for the words “Flat copper wire”, the words,
“Round copper wire or flat copper wire” shall be substituted;
(xx) after Sl. No. 215A and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely :-
“215B
8001 20
00
Tin alloys for use in the manufacture of Photovoltaic (PV)
ribbon (tinned copper interconnect) for manufacture of solar
photovoltaic cells or modules
Nil 51”;
(xxi) after Sl. No. 238 and the entries relating thereto, the following Sl. Nos. and entries
shall be inserted, namely :-
“238A 8419 19 Solar water heater and system Nil 52
238B 8419 or
any
other
chapter
Parts for use in the manufacture of solar water heater and
system
Nil 2”;
(xxii) in Sl. No. 244,-
(a) against item (i) of column (3), for the entry in column (4), the entry “12.5%” shall
be substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “12.5%” shall
be substituted;
(xxiii) after Sl. No. 254 and the entries relating thereto, the following Sl. Nos. and entries
shall be inserted, namely :-
“254A 8471 30 Tablet computer 2% 16
254B 84 or any
other
Chapter
(i) Parts, components or accessories for use in the
manufacture of tablet computer
(ii) Sub-parts for use in the manufacture of items
mentioned at (i) above.
Nil
Nil
2
2”;
(xxiv) for Sl. No. 263A and the entries relating thereto, the following Sl. No. and entries
shall substituted, namely:-
“263A 8517 Mobile handsets including cellular phones 1% 16”;
(xxv) in Sl. No. 273,-
(a) against item (i) of column (3), for the entry in column (4), the entry “12.5%”
shall be substituted;
(b) against item (ii) of column (3), for the entry in column (4), the entry “12.5%”
shall be substituted;
(xxvi) against Sl. No. 278, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxvii) against Sl. No. 279, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxviii) against Sl. No. 281, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxix) against Sl. No. 285, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxx) against Sl. No. 286, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxxi) against Sl. No. 287, for the entry in column (4), the entry “12.5%” shall be
substituted;
(xxxii) in Sl. No. 288,-
(a) against sub-item (ii) in item (1) of column (3), for the entry in column
(4), the entry “12.5%” shall be substituted;
(b) against sub-item (iv) in item (1) of column (3), for the entry in column
(4), the entry “12.5%” shall be substituted;
(c) against item (2) of column (3), for the entry in column (4), the entry
“12.5%” shall be substituted;
(xxxiii)after Sl. No. 288 and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely-
“288A
8706 00 21
or 8706 00
39
Chassis for use in the manufacture of motor vehicles
falling under headings 8702 and 8703 cleared as
ambulance duly fitted with all fitments, furniture and
accessories necessary for an ambulance from the
factory manufacturing such motor vehicles
12.5%
2”;
(xxxiv) against Sl. No. 289,-
(a) against item (i) of column (3), for the entry in column (4), the entry “12.5%”
shall be substituted;
(b) against item (ii), of column (3), for the entry in column (4), the entry “12.5%”
shall be substituted;
(xxxv) after Sl. No. 318 and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely :-
“318A 90 or any
other
Chapter
The following goods for use in the manufacture of
pacemakers (tariff item 9021 50 00), namely:-
(i). Battery;
(ii). Titanium;
(iii). Palladium wire;
(iv). Eutectic wire ;
(v). Silicone resins or Silicone rubbers;
(vi). Solder paste;
(vii). Reed switch;
(viii). Diodes;
(ix). Transistors;
(x). Capacitors;
(xi). Controllers;
(xii). Coils(steel) ;
(xiii). Tubing (Silicone).
Nil 2”;
(xxxvi) after Sl. No. 321A and the entries relating thereto, the following Sl. No. and the
entries shall be inserted, namely :-
“321B Any
Chapter
All inputs for use in the manufacture of LED (Light
Emitting Diode) driver or MCPCB (Metal Core
6% 2”;
Printed Circuit Board) for LED lights and fixtures or
LED Lamps
(C) In the ANNEXURE, -
(i) in Condition No. 41, under the heading “Conditions”, after the entries, the following
proviso shall be inserted, namely:-
“Provided that if the goods when imported into India are so exempt from the said
duties of customs subject to certain conditions prescribed under a notification issued
under the Customs Act, 1962, then such conditions shall, mutatis mutandis, apply for
the purposes of this exemption.”;
(ii) in Condition No. 42, in clause (b), for the words “a term of thirty six months or
more”, the words “a term of forty two months” shall be substituted;
(iii) in Condition No. 43, in clause (b), for the words “a term of thirty six months or
more”, the words “a term of sixty six months” shall be substituted;
(iv) after Condition No. 51 and the entries relating thereto, the following conditions and
entries shall be inserted, namely:-
“Condition
No.
Conditions
52. If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has
been taken in respect of inputs or input service or capital goods used in the
manufacture of these goods.;
53. If, before the clearance of the goods, the manufacturer produces to the
Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, a certificate from an officer not below
the rank of a Deputy Secretary to the Government of India in the Ministry
of New and Renewable Energy recommending the grant of this exemption
and the said officer certifies that the goods are required for the specified
purpose.”;
(D) in List 8, item number (5) shall be deleted.
[F. No. 334/5/2015-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
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. 4/2015-Central Excise, dated the 30
th
January, 2015, published vide number G.S.R.
65(E), dated the 30
th
January, 2015.
