Notification No. 12/2013 – Central Excise

Seeks to amend notification No. 12/2012 – CE, dated the 17th March, 2012, so as to make necessary amendments in the specified entries thererin.

 NOTIFICATION No. 12/2013-Central Excise –

New Delhi, the 1st March, 2013

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 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17th 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

Hennapowder 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	6%	–
		having retail sale price (RSP) more than Rs.
		2000;
		(ii)    Mobile    handsets    including    cellular
		phones other than entry (i).	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	80% of the excise	26
for transport of up to thirteen persons, including the	duty paid at the time
driver (other than three    wheeled motor vehicles and	of clearance
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.	72% of the excise	26”;
284A, which after clearance have been registered for use	duty paid at the time
solely as taxi.	of clearance

(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 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.1/2013-Central Excise, dated the 21st January,2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videG.S.R .36 (E) dated the 21st January,2013.