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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2015-Central Excis
Dated: March 1, 2015
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 Printed Circuit Board) for LED lights and fixtures or LED Lamps |
6% |
2″; |
(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:-
52.
53.
| “Condition No. |
Conditions |
| 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.; |
| 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 30th January, 2015, published vide number G.S.R. 65(E), dated the 30th January, 2015.
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