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Important Amendments in Central Excise Tariff Post Budget 2017-18

Important Changes in Central Excise Tariff Post Union Budget 2017-18

Dated: 02/02/2017

Notification No. 6/2017-Central Excise

The Govt. of India 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 number G.S.R. 163(E), dated the 17th March, 2012, namely: –

In the said notification,-

  • in the opening paragraph,-
  • in the eighth proviso, for the figures, letters and words “31stday of March, 2017”, the figures, letters and words “30th day of June, 2017” shall be substituted;
  • after the eighth proviso, the following proviso shall be inserted, namely :-

“Provided also that nothing contained in this notification shall apply to goods specified against serial numbers 145 B, 145C, 148AAA, 187 C, 187 D, 256 C and 321 A of the said Table after the 30th day of June, 2017.”;

  • in the Table,
  • against serial number 48, for the entry in column (3), the entry “All goods other than paper rolled biris” shall be substituted;
  • after serial number 48 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
 

“48A

  

2403 19 29

  

Hand made paper rolled biris

 Rs.28

per thousand

  

–
 

48B

  

2403 19 29

  

Machine made paper rolled biris

 Rs.78

per thousand

  

-”;

  • against serial number 128, for the entry in column (2), the entry “31 (except 3101)” shall be substituted;
  • after serial number 145A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
(1) (2) (3) (4) (5)
“145 B 3815 90 00 Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator  

Nil

  

53
 

145 C

  

3909 40 90

 Resin for use in the manufacture of cast components of Wind Operated Electricity Generator  

Nil

  

53”;

  • after serial number 148AA and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1) (2) (3) (4) (5)
“148AAA 3921 19

00

 Membrane Sheet and Tricot / spacer for use in the manufacture of Reverse Osmosis (RO) membrane for household type filters  

6%

  

2”;

  • for serial number 187C and the entries relating thereto, the following serial numbers and entries shall be substituted, namely :-
(1) (2) (3) (4) (5)
 

 

“187C

  

 

70

 Solar tempered glass for use in the manufacture of:-

(a)   ) solar photovoltaic cells or modules;

(b)   solar power generating equipment or systems;

(c)   flat plate solar collectors;

(d)    solar  photovoltaic  module  and  panel  for  water pumping and other applications.

  

 

6%

  

 

2
 

187D

  

Any Chapter

 Parts / Raw material for use in the manufacture of Solar tempered glass for use in:-

(a)   ) solar photovoltaic cells or modules;

(b)   solar power generating equipment or systems;

  

6%

  

2”;

    (c)   flat plate solar collectors;

(d)    solar  photovoltaic  module  and  panel  for  water pumping and other applications.

    

  • for serial number 195 and the entries relating thereto, the following serial number and entries, shall be substituted, namely:-
(1) (2) (3) (4) (5)
 

 

 

“195

  

 

7105 or

7112

 (i)       Dust and powder of natural precious or semi- precious stones;

(ii)     waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71.

 Nil

 

 

 

Nil

 –

 

 

 

52A”;

  • against serial  number  196,  for  the  entry  in  column  (5),  the  entry  “52A”  shall  be

substituted;

  • in serial number 199, against item (III) of column (3), for the entry in column (5), the

entry “52A” shall be substituted;

  • in serial number 200, against item (III) of column (3), for the entry in column (5), the

entry “52A” shall be substituted;

  • after serial number 256 B and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1) (2) (3) (4) (5)
“256C 84 or 85 The following goods, namely :-

(i)     Micro ATMs as per standards version 1.5.1;

(ii)   Fingerprint reader / scanner;

(iii)   Iris scanner;

(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer);

(v)   Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above.

  

Nil Nil Nil Nil

 

 

Nil

  

–

–

–

–

 

 

 

2”;

  • for serial number 321A and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
(1) (2) (3) (4) (5)
“321 A Any Chapter All  parts  for  use  in  the  manufacture  of  LED lights or fixtures including LED Lamps 6% 2”;

  • for serial number 332A and the entries relating thereto, the following serial number and entries shall be substituted, namely :-
(1) (2) (3) (4) (5)
“332A Any Chapter Parts (except solar tempered glass) consumed within the factory of production for the manufacture of goods specified in List 8 Nil 2”.

For further facilitation with regards to Policy Changes Advisory please contact- 

CP: Mr. Ravi Jha

Mob: +91-9999005379

Email: intelconsul@gmail.com or rsj@sjeximtech.com

Web: www.sjeximtech.com

Facebook: www.facebook.com/sjeximservices

Twitter: @jhasravi

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