TIOL-DDT 2797 · Tuesday, 1 March 2016 · story 5 of 6

The Budget Notifications

FOR your ready reference here are the Budget Notifications:

CENTRAL EXCISE NON TARIFF

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2016

Procedure for obtaining Centralized Registration for manufacturers of articles of jewellery

2.

No. dated 1st March, 2016

Amends Notification No. 35/2001-Central Excise (N.T) dated 26.06.2001

3.

No. dated 1st March, 2016

Rescinds Notification No. 9/2012-Central Excise (N.T) dated 17.03.2012

4.

No. dated 1st March, 2016

Amends Central Excise Rules, 2002

5.

No. dated 1st March, 2016

Amends the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

6.

No. dated 1st March, 2016

Amends the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

7.

No. dated 1st March, 2016

Amends Notification No. 20/2001-Central Excise (N.T.), dated the 30.04.2001 so as to amend the tariff values prescribed for articles of apparel and clothing accessories not knitted or crocheted

8.

No. dated 1st March, 2016

Amends Notification No. 49/2008-Central Excise (N.T.), dated the 01.03.2016 so as to amend the rate of abatement from Retail Sale Price for commodities specified therein and bring certain commodities under Retail Sale Price based assessment

9.

No. dated 1st March, 2016

Amends the CENVAT Credit Rules, 2004

10.

No. dated 1st March, 2016

Amends Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services

11.

No. dated 1st March, 2016

Prescribes the rate of interest at fifteen per cent per annum for the purposes of section 11AA of the Central Excise Act, 1944

12.

No. dated 1st March, 2016

Amends Notification No. 42/2001 - Central Excise (N.T.) dated 26.06.2001 so as to make further amendments in notification No. 42/2001- CE (NT), dated the 26th June 2001

13.

No. dated 1st March, 2016

Amends Notification No. 31/2007-Central Excise (N.T.), dated the 02.08.2007

14.

No. dated 1st March, 2016

Amends Notification No. 19/2004-Central Excise (N.T.), dated the 06.09.2004 so as to carry out Budgetary changes

15.

No. dated 1st March, 2016

Amends Notification No. 36/2001-Central Excise (N.T.), dated the 26.06.2001 so as to carry out Budgetary changes

16.

No. dated 1st March, 2016

Notifies new Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods), 2016

17.

No. dated 1st March, 2016

Amends Notification No. 21/2004-Central Excise (N.T) dated 06.09.2004 so as to carry out Budgetary changes

CENTRAL EXCISE TARIFF

1.

No. dated 1st March, 2016

Amend specified notifications relating to area based exemptions, so as to carry out Budgetary changes

2.

No. dated 1st March, 2016

Amends specified notifications relating to area based exemptions, so as to carry out Budgetary changes

3.

No. dated 1st March, 2016

Amends Notification No. 7/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes

4.

No. dated 1st March, 2016

Amends Notification No. 8/2003-Central Excise dated 17.03.2012 so as to carry out Budgetary changes

5.

No. dated 1st March, 2016

Amends Notification No. 1/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes

6.

No. dated 1st March, 2016

Amends Notification No. 2/2011-Central Excise dated 01.03.2011 so as to carry out Budgetary changes

7.

No. dated 1st March, 2016

Exempts central excise duty on media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994.

8.

No. dated 1st March, 2016

Amends Notification No. 12/2012-Central Excise dated 17.03.2012 so as to carry out Budgetary changes

9.

No. dated 1st March, 2016

Rescinds Notification No. 62/91-Central Excise dated 25.07.1991 so as to carry out Budgetary changes.

10.

No. dated 1st March, 2016

Amends Notification No. 33/2005-Central Excise dated 08.09.2005 so as to carry out Budgetary changes.

11.

No. dated 1st March, 2016

Amends Notification No. 30/2004-Central Excise dated 09.07.2004 so as to carry out Budgetary changes.

12.

No. dated 1st March, 2016

Amends Notification No. 16/2010-Central Excise dated 27.02.2010 so as to carry out Budgetary changes.

13.

No. dated 1st March, 2016

Amends Notification No. 42/2008-Central Excise dated 01.07.2008 so as to carry out Budgetary changes.

14.

No. dated 1st March, 2016

Amends Notification No. 6/2005-Central Excise dated 01.07.2008 so as to carry out Budgetary changes.

CUSTOMS TARIFF

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2016

Exempts CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value of the Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994

2.

No. dated 1st March, 2016

Amends Notification No. 12/2012-Customs, dated the 17.03.2012 so as to carry out Budgetary changes.

3.

No. dated 1st March, 2016

Amends Notification No. 171/93-Customs, dated the 16.09.1993 so as to increase the value limit for bonafide gifts imported by post or as air freight from Rs. Ten thousand to Rs. Twenty thousand.

4.

No. dated 1st March, 2016

Amends Notification No. 39/96-Customs, dated the 23.07.1996 so as to withdraw exemption of specified duties of customs on goods specified therein

5.

No. dated 1st March, 2016

Amends Notification No. 27/2011-Customs, dated the 01.03.2011 so as to exempt duty of customs leviable under the Second Schedule, to the Customs Tariff Act, 1975 (51 of 1975) [Export Duty] on items specified therein.

6.

No. dated 1st March, 2016

Amends Notification No. 21/2012-Customs, dated the 17.03.2012 so as to specify the rate of additional duty of customs leviable under sub-section 3 (5) of Customs Tariff Act, 1975 for items specified therein.

7.

No. dated 1st March, 2016

Amends Notification No. 25/1999-Customs, dated 28.02.1999 so as to carry out Budgetary changes.

8.

No. dated 1st March, 2016

Amends Notification No. 25/2002-Customs, dated the 01.03.2002 so as to carry out Budgetary changes.

9.

No. dated 1st March, 2016

Amends Notification No. 24/2005-Customs, dated the 01.03.2005 so as to carry out Budgetary changes.

10.

No. dated 1st March, 2016

Amends Notification No. 230/86-Customs, dated the 03.04.1986 so as to make suitable amendments to the Project Import Regulations, 1986.

11.

No. dated 1st March, 2016

Amends Notification No. 42/96-Customs, dated the 23.07.1996 so as to make suitable amendments to the list of specified projects under heading 9801 of the first schedule to the Customs Tariff

12.

No. dated 1st March, 2016

Amends Notification No. 81/2005-Customs, dated the 08.09.2005 so as to carry out Budgetary changes

13.

No. dated 1st March, 2016

Amends Notification No. 72/1994-Customs, dated the 01.03.1994.

CUSTOMS NON TARIFF

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2016

Notifies Baggage Rules, 2016

2.

No. dated 1st March, 2016

Amends Customs Baggage Declaration (Amendment) Regulations, 2016

3.

No. dated 1st March, 2016

Notifies the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016

4.

No. dated 1st March, 2016

Fixes the rate of interest under section 28AA of the Customs Act, 1962 and supersede notification No. 17/2011-Cus (N.T) dated 01.03.2011

SERVICE TAX

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2016

Amends notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein

2.

No. dated 1st March, 2016

Amends notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services

3.

No. dated 1st March, 2016

Amends Point of Taxation Rules, 2011 so as to insert clarificatory Explanations

4.

No. dated 1st March, 2016

Exempts services in relation to Information Technology Software recorded on a media bearing RSP, provided Central Excise Duty has been paid

5.

No. dated 1st March, 2016

Amends notification No. 32/2012-Service Tax dated 20th June, 2012, so as to exempt services provided by the bio-incubators approved by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India

6.

No. dated 1st March, 2016

Seeks to prescribe interest rate under section 75 of the Finance Act, 1994

7.

No. dated 1st March, 2016

Seeks to prescribe interest rate under section 73B of the Finance Act, 1994

8.

No. dated 1st March, 2016

Seeks to bring into effect provisions of clause (h) of section 107 of the Finance Act, 2015

9.

No. dated 1st March, 2016

Seeks to bring into effect certain provisions of notification No. 07/2015-ST dated 1st March, 2015

10.

No. dated 1st March, 2016

Seeks to bring into effect certain provisions of notification No. 05/2015-ST dated 1st March, 2015

11.

No. dated 1st March, 2016

Amends notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe, the extent of service tax payable by the service provider and any other person liable for paying service tax other than the service provider

12.

No. dated 1st March, 2016

Amends Service Tax Rules, 1994

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