GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2014-Central Excise
New Delhi, the 3rd 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 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 Table,
(i) after the serial number 94 and the entries relating thereto, the following
serial number and entries shall be inserted, namely:-
| “94A |
28 |
Dicalcium phosphate (DCP) of animal feed grade confirming to IS
specification No. 5470:2002 |
Nil |
-”; |
(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 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. 32/2013-Central Excise, dated
the 26th December, 2013, published vide number G.S.R. 795(E), dated the 26th
December, 2013.