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In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty ) Rules, 2010
Notification No. 9/2012-Central Excise (N.T.) G.S.R (E). –In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby fixes tariff value in respect of articles of jewellery (other than silver jewellery), falling under sub-heading No. 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate of 30% of the transaction value as declared in the invoice.
Notification No. 8/2012-Central Excise (N.T.) Rule 12AA of the Central Excise Rules, 2002 has been amended to provide that every person who gets articles of jewellery of heading no. 7113 produced or manufactured on job-work shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with the procedural requirements, as if he is the manufacturer. In other words, those artisans or goldsmiths who only manufacture jewellery for others on job-work not need to obtain registration. The option provided at present to the job-worker to get register, if he so desires, has been deleted.
Notification No. 07/2012-Central Excise (N.T.) – Cigarettes, Portland Cement brought under Section 4A of Central Excise Act. Abatement to cigarettes. 35% abatement for all footwear. This Notification amends Notification No.49/2008 Central Excise dated 24.12.2008. Actually, it should amend Notification 49/2008 CE (NT).
NOTIFICATION No. 1/2012-M & TP In exercise of the powers conferred by rule 8 of the Medicinal and Toilet Preparartions (Excise Duties) Rules, 1956, 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. 2/2003-M&TP , dated the 1st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 159 (E), dated the 1st March, 2003, namely:-
Notification No.1/2012- Clean Energy Cess In exercise of the powers conferred by section 84 of the Finance Act, 2010 (14 of 2010), the Central Government hereby makes the following rules further to amend the Clean Energy Cess Rules, 2010, namely
Notification No. 6/2012 – Central Excise (N.T.) In pursuance of rule 12CCC of the Central Excise Rules, 2002, and rule 12AAA of the CENVAT Credit Rules, 2004, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 01/2007-Central Excise (N.T), dated the 19th January 2007, the Central Board of Excise and Customs hereby authorizes the Member (Central Excise), Central Board of Excise and Customs to issue orders in terms of notification No.5/2012-Central Excise (N.T), dated, 12th March, 2012, published with Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R 140 (E) dated the 12th March, 2012.
In pursuance of rule 12CCC of the Central Excise Rules, 2002, and rule 12AAA of the CENVAT Credit Rules, 2004 and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 32/2006-Central Excise (N.T), dated the 30 th December, 2006, published in the Gazette of India
Notification No. 4/2012-CENTRAL EXCISE (N.T.) 12CCC: Power to impose restrictions in certain types of cases.- Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of evasion of duty, nature and type of offences or such other factors as may be relevant, is of the opinion that in order to prevent evasion of, and default in payment of, duty of excise, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, first stage and second stage dealer or an exporter, may by a notification in the Official Gazette, specify the nature of restrictions including suspension of registration in case of a dealer, types of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board
Notification No. 3/2012-CENTRAL EXCISE (N.T.) 12AAA: Power to impose restrictions in certain types of cases.- Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of misuse of CENVAT credit, nature and type of such misuse and such other factors as may be relevant, is of the opinion that in order to prevent the misuse of the provisions of CENVAT credit as specified in these rules, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, first stage and second stage dealer or an exporter, may by a notification in the Official Gazette, specify the nature of restrictions including restrictions on utilization of CENVAT credit and suspension of registration in case of a dealer and type of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board
