GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
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,-
- 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;
- 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 |
Henna powder 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 having retail sale price (RSP)
more than Rs. 2000;
(ii) Mobile handsets including cellular phones other than entry (i).
|
6%
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 for transport of up to
thirteen persons, including the driver (other than three wheeled motor vehicles
and 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. 284A, which after
clearance have been registered for use solely as taxi. |
80% of the excise duty paid at the time of clearance
|
72% of the excise duty paid at the time of clearance
|
26 |
26”; |
(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
(ii) Motor vehicles of engine capacity exceeding 1500 cc other than motor
vehicles specified against entry at Sl. No. 284A.
27% |
24% |
- |
| 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) vide G.S.R .36 (E) dated the 21st January,2013.