[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
New Delhi, the 1
st
March, 2013
No. 12/2013-Central Excise
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 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. 1108 19
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:-
‘173A 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;
(ii) Mobile handsets including cellular
phones other than entry (i).
6%
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;
(iv) Sports Utility Vehicles specified against 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
72% of the excise
duty paid at the time
of clearance
26
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 includes 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.
[F. No. 334/3/2013-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.1/2013-Central Excise, dated the 21
st
January,2013 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R .36 (E) dated the 21
st
January,2013.
