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.

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