Sl. No. 33; Silicon wafers taken out of the 1% scheme.

Sl. No. 89; Articles other than jewellery - Explanation in relation to Gold deleted.

Sl. No. 100; Mobile handsets removed from the scheme – separately notified, as above.

Sl. No. 106; For the entry, “All goods (except Railway track machines falling under tariff item 8640 00 00)” “All goods (except Railway track machines falling under tariff item 8604 00 00) ” shall be substituted. Do you notice the change? It was earlier 8640 00 00 and now it is 8604 00 00. A clever correction indeed.

3.

Amends Notification No. 2/2011 – the 5% Notification.

Sl. No. 15; Silicon wafers taken out of the 5% scheme.

Sl. No. 21; The fertilizer confusion retained. “all goods, other than those which are clearly not to be used as fertilizers” to have 5% duty. Is fertilizer exempted? Why can't they write their notifications clearly?

Sl.No. 49; Articles other than jewellery - Explanation in relation to Gold deleted.

Sl. No 55; deleted – goods required by a jute mill.

Sl. No. 60; Mobile handsets removed from the scheme. It now attracts a 1% duty by another notification.

Sl. No. 65; 8640 00 00 mistake corrected.

4.

Amends Notification No. 3/2006

Sl. No. 10: Animal fats and oils – 151610 00 taken out of the exemption.

Sl. No. 13; Chapter 16 – Preparation of meat, fish etc, removed from the exempted list.

Sl. No. 17: Pasta (1902) removed from the exempted list.

5.

Amends Notification No. 4/2006.

Sl. No. 73A: Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet exempted. Earlier the word positive was not there.

New Sl. 74A inserted: Silicon Wafers exempted. They were taken out of the 1% and 5% duty notifications.

6.

Notification No. 5/2006 amended.

Sl. No. 21; primary gold converted from any form of gold was exempted. Now it is ‘from any form of gold other than gold ore, concentrate or dore bar'

Sl. No. 23; Gold arising in the course of manufacture of copper or zinc was exempted. Now copper is deleted.

7.

Amends notification No. 6/2006.

Sl. No. 12D: Parts of inkjet and LaserJet printers were to attract 5% duty. Now it is Parts for the manufacture of printers falling under sub-heading 8443 32.

Sl. No 91C: ‘Mega Power Project' redefined.

8

Waste, scrap and parings exempted in units manufacturing only 1% duty goods.

9.

Amends Notification No. 8/2003 SSI exemption - “packing material” to include labels of all kinds.”

10

Amends Notification No. 63/1995. Sl. No. 5: All goods manufactured in a mine are exempted. Now Coal, Lignite, Peat, Coke and Tar are now out of the purview of the exemption.

11.

Amends Notification No. 30/2004.

Sl. No. 12: Carpets and other textile floor coverings are exempted. Now certain handmade carpets, jute and Coir carpets are excluded from the exemption. They had gone into the 1% duty.

Sl. No. 14: Impregnated, coated and laminated fabrics are exempted. Now Adhesive tapes of a width not exceeding 20 cm , are out of this exemption; that has also gone into the 1% duty.

Sl. No. 16: Exemption to Unbranded textile articles - Laminated jute bags , out of this exemption as it had already gone into 1% duty.

12.

Exemption to textile articles returned or brought back (what is the difference?) and cleared after reprocessing.

Quarterly returns for the assessees availing Notification No.1/2011-C.E (1% DUTY) and not manufacturing any other goods.

CENVAT Credit Rules amended:

Mines engaged in the production of Coal, Lignite, Peat, Coke and Tar, exempted from registration if they have 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.

Amends Notification No. 49/2008-Central Excise NT – RSP Abatement.

Tariff Value of textile articles fixed at 45% of the retail sale price. For goods bearing the brand name of another person which are cleared in the course of sale by a manufacturer to such person and the retail sale price is not affixed on the goods, the transaction value of such goods shall be deemed to be the tariff value . An illustration is provided to explain this provision.

Sl. No 66A: New Sl No. inserted to exempt Coal having Swelling Index or Crucible Swelling Number of 1 and above and mean reflectance of above 0.60, for use in the manufacture of iron or steel using Corex, Finex or PCI technology

Sl. No. 344: Motor Vehicles imported as a Completely Knocked Down (CKD) kit – two rates fixed.

Sl. No. 345: Motor Cycles imported as a Completely Knocked Down (CKD) kit – two rates fixed.

Sl. No. 614. New Sl No. inserted to exempt Parts for manufacture of printers falling under heading 8443 32.

2.

32/2011-Customs, dated 24-03-2011

Amends Notification No. 20/2006 – Cus. – additional duty exemption.

Sl. No. 77: Goods covered under Sl. No. 614 of Notification No. 21/2002

Sl. Nos 83added to exempt some goods like floppy disc drive, hard disk drive, DVD drive, CD-ROM driveetc subject to condition No. 5 of Notification No. 21/2002-Cus.

Sl. Nos. 84 and 85 added to exempt all goods of Chapter 8901 without any conditions and goods of Chapter 8802 (except 8802 60 00) with specific condition prescribed under Notification No. 21/2002-Cus.