And a Gist of Notifications

By Vijay Kumar

CENTRAL EXCISE NON-TARIFF NOTIFICATIONS

Sl. No.	Notification No. & Date	Subject
1.	No. dated 17 th March, 2012	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).
2.	No. dated 17 th March, 2012	Amends Rule 8A, 12AA and Rule 12BB to substituted section 11AB with section 11AA.
3.	No. dated 17 th March, 2012	Fixes tariff value in respect of Articles of Jewellery falling under sub-heading No.7113 of the First Schedule to the Central Excise Tariff Act, 1985 at the rate of 30% of the transaction value declared in invoice.
4.	No. dated 17 th March, 2012	Amends Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2012.
5.	No. dated 17 th March, 2012	Amends Pan Masala Packing Machines (Capacity determination and Collection of Duty) Rules, 2008.
6.	No. dated 17 th March, 2012	Amends Form ER1 to insert Sl. No.9A – Credit taken from inter-unit transfer of credit under rule 10A of CENVAT Credit Rules, 2004.
7.	No. dated 17 th March, 2012	Amends Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacturer of Excisable Goods) Amendment Rules, 2012.
8.	No. dated 17 th March, 2012	Amends Notification No.45/2001-CE (NT) dated 26.06.2001. To substitute Section 11AB to section 11AA
9.	No. dated 17 th March, 2012	Amends Notification No.31/2007 CE (NT) dated 02.08.2007. To substitute Section 11AB with section 11AA.
10.	No. dated 17 th March, 2012	Amends Notification No.42/2001 CE (NT) dated 26.06.2001. To substitute Section 11AB with section 11AA.
11.	No. dated 17 th March, 2012	Amends Notification No.20/2001 CE (NT) dated 30.04.2001. To substitute Section 11AB with section 11AA.
12.	No. dated 17 th March, 2012	Amends CENVAT Credit Rules

CENTRAL EXCISE TARIFF NOTIFICATIONS

Sl. No.	Notification No. & Date	Subject
1.	No. dated 17 th March, 2012	10% duty made 12% and 5% made 10% in Notification No. 23/2003 – CE dated 31.03.2003
2.	No. dated 17 th March, 2012	Exemption to goods used for armed forces – raw material for bullet proof helmets added – Amends Notification No. 64.95-CE dated 16.03.1995
3.	No. dated 17 th March, 2012	Cotton Goods 5% duty enhanced to 6%. Notification No. 29/2004-CE dated 09.07.2004 superseded.
4.	No. dated 17 th March, 2012	Ready Made Garments – Returned and cleared without duty – certain conditions changed – Notification No. 31/2011 dated 24.3.2011 amended. In terms of notification No.31/2011-CE dated 24.3.2011, full exemption from Central Excise duty is available to duty-paid, branded ready-made garments and made-ups returned or brought back to the same factory or premises and cleared after being re-made, re-conditioned, re-packed or subjected to any other process, subject to the fulfillment of certain conditions. Certain procedural relaxations have been made in the operation of this exemption. The exemption will now be available to goods returned or brought back to any registered premises of the same brand owner/ manufacturer and not only to those returned to the same factory. It would be available only if the goods are returned or brought back within a maximum period of one year from the date of their clearance. It is clarified that the threshold limit of 10% of the aggregate value of clearances for home consumption in the preceding year is to be computed for each factory/ registered premises separately. It has also been clarified that in computing this limit the value of goods cleared under the provisions of rule 16 of the Central Excise Rules are to be excluded. Finally, duty-free clearance after the prescribed processes have been carried out on the returned goods is to be allowed on the basis of a declaration from the manufacturer that the goods are duty-paid.
5.	No. dated 17 th March, 2012	Effective rate of additional duty of Rs. 70 per thousand fixed for cigarettes.
6.	No. dated 17 th March, 2012	Effective rates of duty for cigarettes.
7.	No. dated 17 th March, 2012	Effective rate of NCCD for cigarettes.
8.	No. dated 17 th March, 2012	Concessional rates of duty vide Notification. Nos 3/2005-CE dated 24.2.2005, 3 to 6/2006-CE, all dated 1 st March, 2006, 10/2006-CE dated 1.3.2006; 2/2008-CE dated 1.3.2008; and 59/2008-CE dated 7.12.2008 – merged into a Single Notification.
9.	No. dated 17 th March, 2012	Pan Masala, Gutkha – Duty Per Machine Increased – Notification No. 42/2008 CE dated 01.07.2008 amended.
10.	No. dated 17 th March, 2012	Chewing tobacco, Zarda Scented Tobacco and Unmanufactured tobacco in pouches: Duty enhanced – Notification No. 16/2010 – CE dated 27.02.2010 amended
11.	No. dated 17 th March, 2012	SSI Exemption for the remaining part of 2011-12 for articles of jewellery of heading 7113 – tariff value to be the basis. Please see Notification No. 9/2012 – CENT dated 17.03.2012.
12.	No. dated 17 th March, 2012	1% duty enhanced to 2% - minor changes made in Notification No. 1/2011 dated 1.3.2011.
13.	No. dated 17 th March, 2012	Following Exemption Notifications rescinded. No.2/2008 -Central Excise, dated the 1 st March, 2008; No.59/2008 -Central Excise, dated the 7 th December, 2008; No.18/2009-Central Excise, dated the 7 th July, 2009;
14.	No. dated 17 th March, 2012	Effective Rate of 12% and 6% fixed for many items for which the Tariff Rates have also been reduced. But as the reduction in tariff does not have immediate effect, the reduction is brought into immediate effect by this notification, which will be rescinded when the Finance bill is enacted.
15.	No. dated 17 th March, 2012	2% duty made 6%. Notification No. 2/2011 – CE dated 1.3.2011 amended. Sl. Nos 34 and 35 of the table again omitted. They were already omitted by Notification No. 43/2011 – CE dated 30.12.2001

CUSTOMS NON-TARIFF NOTIFICATIONS

Sl. No.	Notification No. & Date	Subject
1.	No. dated 17 th March, 2012	Acetate tow and Filter Rod – Exemption from Prohibition – Amendment to Notification No. 16/2011 Cus NT dated 1.3.2011.
2.	No. dated 17 th March, 2012	Duty Fee Baggage Allowance for passengers above ten years enhanced to Rs. 35,000 from Rs. 25,000 and for those below ten years from 12,000 to 15,000.
3.	No. dated 17 th March, 2012	Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, amended. Provision for Re-export of unutilized goods added; Quarterly Return instead of Monthly Return

Sl. No.

Notification No. & Date

Subject

No. dated 17 th March, 2012

Acetate tow and Filter Rod – Exemption from Prohibition – Amendment to Notification No. 16/2011 Cus NT dated 1.3.2011.

No. dated 17 th March, 2012

Duty Fee Baggage Allowance for passengers above ten years enhanced to Rs. 35,000 from Rs. 25,000 and for those below ten years from 12,000 to 15,000.

No. dated 17 th March, 2012

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, amended.

Provision for Re-export of unutilized goods added; Quarterly Return instead of Monthly Return

CUSTOMS TARIFF NOTIFICATIONS

Sl. No.	Notification No. & Date	Subject
1.	No. dated 17 th March, 2012	A wrong Public Notice No. mentioned in Notification No. 27/2011- Customs, dated the 1st March, 2011, is corrected
2.	No. dated 17 th March, 2012	Exemption to goods used for armed forces – raw material for bullet proof helmets added – Amends Notification No. 39/96-Customs, dated the 23rd July, 1996
3.	No. dated 17 th March, 2012	Perhaps the longest and most amended Customs Notification No. 21/2002 - Cus dated 1.3.2002 is superseded. The new Notification contains 521 items compared to 614 in Notification No. 21/2002. Some of the items in this exemption notification are valid after 1st April 2012 that is after just 15 days.
4.	No. dated 17 th March, 2012	Education Cess on CVD Exempted
5.	No. dated 17 th March, 2012	Secondary and Higher Education Cess on CVD exempted.
6.	No. dated 17 th March, 2012	Exemption from Customs Duty – Minor changes in Notification No. 25/2005-Customs, dated the 1st March, 2005
7.	No. dated 17 th March, 2012	Exemption to goods imported for manufacture of certain finished goods – Notification No. 25/99 – Cus dated the 28th February, 1999, amended to delete certain items.
8.	No. dated 17 th March, 2012	Project Imports – Certain new items added – Notification No . 42/96-Customs, dated the 23rd July, 1996, amended
9.	No. dated 17 th March, 2012	Project Imports Regulations – Certain new items added
10.	No. dated 17 th March, 2012	Exemption to dredgers
11.	No. dated 17 th March, 2012	Exemption to dredgers
12.	No. dated 17 th March, 2012	Effective rates of SAD – Notification No. 20/2006-Customs, dated the 1st March, 2006 superseded.
13.	No. dated 17 th March, 2012	Certain Notifications rescinded.

SERVICE TAX NOTIFICATIONS

Sl. No.	Notification No. & Date	Subject
1.	No. dated 17 th March, 2012	AMENDS NOTIFICATION No. 42/2011 – Service Tax dated 25.7.2011 – Coop societies included in exemption
2.	No. dated 17 th March, 2012	Rescinds Notification No. 8/2009 –Service Tax dated 24.02.2009 – Effective rate of 10% withdrawn from 01.04.2012 – Making the effective and tariff rate 12%
3.	No. dated 17 th March, 2012	Amends Service Tax Rules
4.	No. dated 17 th March, 2012	Amends Point of Taxation Rules
5.	No. dated 17 th March, 2012	Amends Notification No.6/2005 (Service Tax) (small service provider) aggregate value defined in terms of invoices issued instead of payments received
6.	No. dated 17 th March, 2012	60% Abatement to Services provided by Air Craft operators for domestic or International Journey. (Taxable service under category zzzo)
7.	No. dated 17 th March, 2012	Amends Notification No.7/2010-ST dated 27.02.2010 effective date extended from April to July.
8.	No. dated 17 th March, 2012	Amends Notification No.8/2010-ST dated 27.02.2010 effective date extended to July 2012.
9.	No. dated 17 th March, 2012	Amends Notification No.9/2010-ST dated 27.02.2010 effective date extended to July 2012.
10.	No. dated 17 th March, 2012	Amends works contract (Composition Scheme for Payment of Service Tax) Rules, 2007 – composition rate increased to 4.8% from 4%
11.	No. dated 17 th March, 2012	Service Tax (Determination of Value) Rules, 2006 amended
12.	No. dated 17 th March, 2012	Exemption to certain services to be effective after Section 66B comes into force.
13.	No. dated 17 th March, 2012	Exemption to certain services to be effective after Section 66B comes into force.
14.	No. dated 17 th March, 2012	Exemption to service involving import of technology effective after Section 66B comes into force.
15.	No. dated 17 th March, 2012	Extent of service tax payable thereon by the person liable to pay service tax effective after Section 66B comes into force. Notification No. 36/2004-Service Tax, dated 31 st December, 2004, to be superseded.

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