[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. 6/2017-Central Excise
New Delhi, the 2
nd
February, 2017
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 number G.S.R. 163(E), dated the 17
th
March, 2012, namely: -
In the said notification,-
(a) in the opening paragraph,-
(i) in the eighth proviso, for the figures, letters and words “31
st
day of March, 2017”, the
figures, letters and words “30
th
day of June, 2017” shall be substituted;
(ii) after the eighth proviso, the following proviso shall be inserted, namely :-
“Provided also that nothing contained in this notification shall apply to goods specified
against serial numbers 145 B, 145C, 148AAA, 187 C, 187 D, 256 C and 321 A of the said Table
after the 30
th
day of June, 2017.”;
(b) in the Table,
(i) against serial number 48, for the entry in column (3), the entry “All goods other than
paper rolled biris” shall be substituted;
(ii) after serial number 48 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5)
“48A 2403 19 29 Hand made paper rolled biris
Rs.28
per
thousand
-
48B 2403 19 29 Machine made paper rolled biris
Rs.78
per
thousand
-”;
(iii) against serial number 128, for the entry in column (2), the entry “31 (except 3101)” shall be
substituted;
(iv) after serial number 145A and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely :-
(1) (2) (3) (4) (5)
“145 B
3815 90 00
Catalyst for use in the manufacture of cast
components of Wind Operated Electricity
Generator
Nil 53
145 C 3909 40 90
Resin for use in the manufacture of cast
components of Wind Operated Electricity
Generator
Nil 53”;
(v) after serial number 148AA and the entries relating thereto, the following serial number
and entries shall be inserted, namely:-
(1) (2) (3) (4) (5)
“148AAA
3921 19
00
Membrane Sheet and Tricot / spacer for use in
the manufacture of Reverse Osmosis (RO)
membrane for household type filters
6% 2”;
(vi) for serial number 187C and the entries relating thereto, the following serial numbers and
entries shall be substituted, namely :-
(1) (2) (3) (4) (5)
“187C 70
Solar tempered glass for use in the manufacture of:-
(a) solar photovoltaic cells or modules;
(b) solar power generating equipment or systems;
(c) flat plate solar collectors;
(d) solar photovoltaic module and panel for water
pumping and other applications.
6% 2
187D
Any
Chapter
Parts / Raw material for use in the manufacture of
Solar tempered glass for use in:-
(a) solar photovoltaic cells or modules;
(b) solar power generating equipment or systems;
6% 2”;
(c) flat plate solar collectors;
(d) solar photovoltaic module and panel for water
pumping and other applications.
(vii) for serial number 195 and the entries relating thereto, the following serial number and
entries, shall be substituted, namely:-
(1) (2) (3) (4) (5)
“195
7105 or
7112
(i) Dust and powder of natural precious or semi-
precious stones;
(ii) waste and scrap of precious metals or metals
clad with precious metals, arising in course of
manufacture of goods falling in Chapter 71.
Nil
Nil
-
52A”;
(viii) against serial number 196, for the entry in column (5), the entry “52A” shall be
substituted;
(ix) in serial number 199, against item (III) of column (3), for the entry in column (5), the
entry “52A” shall be substituted;
(x) in serial number 200, against item (III) of column (3), for the entry in column (5), the
entry “52A” shall be substituted;
(xi) after serial number 256 B and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
(1) (2) (3) (4) (5)
“256C 84 or 85 The following goods, namely :-
(i) Micro ATMs as per standards version 1.5.1;
(ii) Fingerprint reader / scanner;
(iii) Iris scanner;
(iv) Miniaturised POS card reader for mPOS
(other than Mobile phone or Tablet
Computer);
(v) Parts and components for use in the
manufacture of the goods mentioned at (i)
to (iv) above.
Nil
Nil
Nil
Nil
Nil
-
-
-
-
2”;
(xii) for serial number 321A and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
(1) (2) (3) (4) (5)
“321 A Any Chapter
All parts for use in the manufacture of LED
lights or fixtures including LED Lamps
6% 2”;
(xiii) for serial number 332A and the entries relating thereto, the following serial number and
entries shall be substituted, namely :-
(1) (2) (3) (4) (5)
“332A Any Chapter Parts (except solar tempered glass) consumed
within the factory of production for the
manufacture of goods specified in List 8
Nil 2”.
[F.No.334/7/2017 -TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note.- The principal notification 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 vide No.
12/2012-Central Excise, dated the 17
th
March, 2012 and was last amended vide number G.S.R. 22
(E), dated the 11
th
January 2017 vide notification No. 02/2012-Central Excise, dated the 11
th
January 2017.
