Notification No. 26/ 2011 – Customs (N.T.) – In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations),- (1) in regulation 3 of the said regulations, in sub-regulation (1), after clause (g), the following clause shall be inserted, namely:- “(ga)” “low value dutiable consignment” means an import consignment (other than documents, gifts and samples) of an invoice value not exceeding one lakh rupees.
Notification No. 25/2011 – Customs (N. T.), New Delhi, 31st March, 2011. S. O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3rd August 2001, namely: –
NOTIFICATION NO. 13/2011 – CENTRAL EXCISE (N.T.)- The CENVAT credit in respect of input service shall be allowed, on or after the day on which the invoice, bill or, as the case may be, challan referred to in rule 9 is received: Provided that in case of an input service where the service tax is paid on reverse charge by the recipient of the service, the CENVAT credit in respect of such input service shall be allowed on or after the day on which payment is made of the value of input service and the service tax paid or payable as indicated in invoice, bill or, as the case may be, challan referred to in rule 9:
Notification No. 24/2011 – Customs (N.T.), 29th March, 2011. S.O. (E). – In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.14/2011-CUSTOMS (N.T.), dated the 24th February, 2011 vide number S.O. 430 (E), dated the 24th February, 2011, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II annexed hereto into Indian currency or vice versa shall, with effect from 1st April, 2011 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.
Notification No. 12/2011-Central Excise (N.T.)- Relaxation in Tariff value in case of branded readymade garments – tariff value reduced from 60% to 45% and tariff value shall be equal to transaction value in case of job work, transaction between job workers and merchant
In exercise of the powers conferred by sub-sections (1) and (2) of section 4A 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. 49/2008-Central Excise (N.T.), dated the 24th December, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882(E), dated the 24th December, 2008, namely :-
Notification No. 10/2011-Central Excise (N.T.)-CE(NT) dated -24-03-2011- In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby exempts from the operation of the said rule, every mine engaged in the production or manufacture of goods falling under chapter heading 2701, 2702, 2703, 2704 and 2706 where the producer or manufacturer of such goods has a centralized billing or accounting system in respect of such goods produced by different mines and opts for registering only the premises or office from where such centralized billing or accounting is done.
Notification No. 9/2011-Central Excise (N.T.) – 2. In the CENVAT Credit Rules, 2004, (i). in rule 2, in clause (naa), in sub-clause (i), for the words and figures “jewellery falling under heading 7113” the words and figures “jewellery or other articles of precious metals falling under heading 7113 or 7114 as the case may be” shall be substituted; (ii). in rule 4, in sub-rule (1), in the first proviso for the words and figures “jewellery falling under heading 7113” the words and figures “jewellery or other articles of precious metals falling under heading 7113 or 7114as the case may be” shall be substituted.
No. 8/2011-Central Excise (N.T.)- where an assessee is availing the exemption notification of the Government of India, Ministry of Finance (Department of Revenue) No. 1/2011- Central Excise, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 116(E) dated the 1st March, 2011 and does not manufacture any other excisable goods other than those specified in the said notification, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates”
Notification No. 23/2011-CUSTOMS (N. T.)- In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3rd August 2001, namely: –
