[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2014-Central Excise
New Delhi, the 3
rd
February, 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, 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 17
th
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 17
th
March, 2012, namely:-
In the said notification,
(A) in the Table,
(i) after the serial number 94 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
"94A28Dicalcium phosphate (DCP) of animal feed grade confirming to IS specification No. 5470:2002Nil-";
(ii) after the serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted,
namely:-
"205A
7302 or
8530
Railway or tramway track construction material of iron and steel.
Explanation.- For the purposes of this exemption, the value of the goods shall be the value of goods
excluding the value of rails.
12%49";
(B) in the ANNEXURE, after the condition number 48 and the entries relating thereto, the following shall be inserted, namely:-
"49
If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken
under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.".
[F.No. 354/184/2013-TRU]
[F.No. 354/251/2013-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. 32/2013-Central Excise, dated the 26
th
December, 2013, published vide number G.S.R.
795(E), dated the 26
th
December, 201 3.