[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. 12/2014-Central Excise
New Delhi, the 11th July, 2014
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, 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 17
th
March, 2012, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17
th
March, 2012, namely: -
In the said notification,-
(a) in the Table,-
(i) against serial number 35, for the entry in column (4), the entry “16%” shall be substituted;
(ii) against serial number 48, for the entry in column (2), the entry “2403 19 29” shall be
substituted;
(iii) in serial number 70, against item (ii) of column (3), for the entry in column (4), the entry “ `
2.35 per litre” shall be substituted;
(iv) for serial number 81 and the entries relating thereto, the following shall be substituted
namely:-
“81
2711 12 00,
2711 13 00,
2711 19 00
Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied
Petroleum Gases (LPG) for supply to household
domestic consumers or to Non -Domestic
Exempted Category (NDEC) customers by the
Indian Oil Corporation Ltd., Hindustan Petroleum
Corporation Ltd. or Bharat Petroleum Corporation
Limited
Nil -”;
(v) after serial number 133 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“133A 3208, 3815,
3901, 3920
The following goods for use in the manufacture of
Ethylene Vinyl Acetate (EVA) sheets or backsheet
for manufacture of solar photovoltaic cells or
modules, namely:-
(i) EVA resin;
(ii) EVA masterbatch;
(iii)Poly Ethylene Terphthalate (PET) film;
(iv) Poly Vinyl Fluoride(PVF);
(v) Poly Vinyl Di-Fluoride (PVDF);
(vi) Adhesive Resin; and
(vii) Adhesive Hardner.
Nil 51”;
(vi) for serial number 142 and the entries relating thereto, the following shall be substituted,
namely :-
“142 3605 00 10
or 3605 00
90
Matches, in or in relation to the manufacture of
which, any or all the processes of „frame filling‟,
dipping of splints in the composition for match
heads‟, „pasting of labels on match boxes, veneers
or cardboards‟ and „packaging‟ are carried out
with the aid of power.
6% -”;
(vii) after serial number 144 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely :-
“144A 38 Dichloro Diphenyl Trichloroethane (DDT)
manufactured by Hindustan Insecticides Limited
for supply to the National Vector Borne Diseases
Control Programme (NVBDCP) for mosquito
control of the Ministry of Health and Family
Welfare
Nil -”;
(viii) in serial number 147, the Explanation in column (3) shall be omitted;
(ix) after serial number 148 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“148A 3920, 3921 Ethylene vinyl acetate (EVA) sheets or backsheet
for use in the manufacture of solar photovoltaic
cells or modules
Nil 51”;
(x) after serial number 149 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“149A Any Chapter Security fibre and security threads for use in the
manufacture of security paper by Security Paper
Mill, Hoshangabad and Bank Note Paper Mill
India Private Limited, Mysore
Nil 2”;
(xi) against serial number 172A, for the entry in column (4), the entry “6%” shall be substituted;
(xii) for serial number 180 and the entries relating thereto, the following shall be substituted,
namely:-
180 64 (a) Footwear of retail sale price not exceeding `
500 per pair;
(b) Footwear of retail sale price exceeding ` 500
but not exceeding ` 1,000 per pair.
Explanation. - “Retail Sale Price” means the
maximum price at which the excisable goods in
packaged form may be sold to the ultimate
consumer and includes all taxes, local or
otherwise, freight, transport charges, commission
payable to dealers and all charges towards
advertisement, delivery, packing, forwarding and
the like, as the case may be, and the price is the
sole consideration for sale
Nil
6%
15
15”;
(xiii) after serial number 187B and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“187C 70 Solar tempered glass for use in the manufacture of
solar photovoltaic cells or modules, solar power
generating equipment or systems and flat plate
solar collectors
Nil 2”;
(xiv) after serial number 211 and the entries relating thereto, the following serial number and
entries shall be inserted.
“211A 7326 9099 Forged steel rings for manufacture of special
bearings for use in wind operated electricity
generators
Nil 50”;
(xv) after serial number 215 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“215A
7408
Flat copper wire for use in the manufacture of
Photovoltaic (PV) ribbon (tinned copper
interconnect) for manufacture of solar photovoltaic
cells or modules
Nil 51”;
(xvi) after serial number 239 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“239A Any Chapter Reverse Osmosis (RO) membrane element for
water filtration or purification equipment (other
than household type filters) based on reverse
osmosis technology using thin film composite
membrane (TFC)
Nil -”;
(xvii) after serial number 241 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“241A Any Chapter Reverse Osmosis (RO) membrane element for
household type filters
6% -
241B 8422 20 00,
8422 30 00,
8422 40 00,
8422 90 10,
8422 90 90
The following goods used in processing and
packaging of agricultural, apiary, horticultural,
dairy, poultry, aquatic and marine produce and
meat, namely:-
(i) machinery for cleaning or drying bottles or
other containers;
(ii) machinery for filling, closing, sealing or
labelling bottles, cans, boxes, bags or other
containers;
(iii) other packing or wrapping machinery;
(iv) parts of machinery at (i) to (iii)
6% -”;
(xviii) after serial number 245 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“245A 8435 All goods 6% -
245B 8438 50 00,
8438 60 00,
8438 90 90
(i) machinery for the preparation of meat or
poultry;
(ii) machinery for preparation of fruits, nuts or
vegetables;
(iii) parts of machinery at (i) and (ii)
6% -”;
(xix) after serial number 321 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
321A 85 or 94 LED (Light Emitting Diode) driver and MCPCB
(Metal Core Printed Circuit Board) for use in
manufacture of LED lights and fixtures or LED
lamps
6% -”;
(xx) after serial number 332 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“332A Any Chapter Parts consumed within the factory of production
for the manufacture of goods specified in LIST 8
Nil 2”;
(xxi) for serial number 340, and the entries relating thereto, the following shall be substituted,
namely:-
“340 Any Chapter Parts used within the factory of production or in
any other factory of the same manufacturer used in
the manufacture of goods falling under heading
8701
Nil 3”;
(xxii) against serial number 346, for the existing entry in column (2), the following entry shall be
substituted, namely:-
“85 (except 8523 52, 8544 11 10, 8544 11 90, 8548 10)”;
(b) In the ANNEXURE,-
(i) for condition No. 48, and the entries relating thereto, the following shall be substituted,
namely:-
“48. 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 the Chairman or the Managing Director or the
Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation
Ltd. to the effect that-
(i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation
Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of
Delhi MRTS Project Phase-II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail
Corporation Ltd. and shall be finally owned by the Delhi Metro Rail
Corporation Ltd.”;
(ii) after the condition number 49 and the entries relating thereto, the following shall be inserted,
namely:-
“50. 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 manufacture of special bearings for use in wind operated
electricity generators.
51. If, before 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 Department of Electronics and
Information Technology (DeitY) recommending the grant of this exemption and the
said officer certifies that the goods are required for the specified purpose.”;
(iii) in the LIST 8,-
(A) for the brackets, words, letter and figures “(See S.No. 332)”, the brackets, words, letters and
figures “(See S.No. 332 and 332A)” shall be substituted;
(B) item number (21) and the entry relating thereto shall be omitted.
[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification No. 12/2012-Central Excise, dated the 17
th
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 17
th
March, 2012 and was last amended vide notification No.6/2014-
Central Excise, dated the 25
th
June, 2014 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R .418 (E) dated the 25
th
June, 2014.
