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 β31stday of March, 2017β, the figures, letters and words β30thΒ day of June, 2017β shall be substituted;
- after the eighth proviso, the following proviso shall be inserted, namely :-
βProvided 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 30thΒ day of June, 2017.β;
- in the Table,
- against serial number 48, for the entry in column (3), the entry βAll goods other than paper rolled birisβ 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) |
|
β48A |
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 |
-β; |
- against serial number 128, for the entry in column (2), the entry β31 (except 3101)β 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) |
| β145 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 |
53β; |
- after serial number 148AA and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| β148AAA | 3921 19
00 |
Membrane Sheet and Tricot / spacer for use in the manufacture of Reverse Osmosis (RO) membrane for household type filters |
6% |
2β; |
- for serial number 187C and the entries relating thereto, the following serial numbers and entries shall be substituted, namely :-
| (1) | (2) | (3) | (4) | (5) |
|
β187C |
70 |
Solar tempered glass for use in the manufacture of:-
(a)Β Β ) solar photovoltaic cells or modules; (b)Β Β solar power generating equipment or systems; (c)Β Β flat plate solar collectors; (d)Β Β Β solar Β photovoltaic Β module Β and Β panel Β for Β 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)Β Β ) solar photovoltaic cells or modules; (b)Β Β solar power generating equipment or systems; |
6% |
2β; |
| (c)Β Β flat plate solar collectors;
(d)Β Β Β solar Β photovoltaic Β module Β and Β panel Β for Β 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) |
|
β195 |
7105 or 7112 |
(i)Β Β Β Β Β Β Dust and powder of natural precious or semi- precious stones;
(ii)Β Β Β Β 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 |
–
52Aβ; |
- against serial Β number Β 196, Β for Β the Β entry Β in Β column Β (5), Β the Β entry Β β52Aβ Β shall Β be
substituted;
- in serial number 199, against item (III) of column (3), for the entry in column (5), the
entry β52Aβ shall be substituted;
- in serial number 200, against item (III) of column (3), for the entry in column (5), the
entry β52Aβ 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) |
| β256C | 84 or 85 | The following goods, namely :-
(i)Β Β Β Β Micro ATMs as per standards version 1.5.1; (ii)Β Β Fingerprint reader / scanner; (iii)Β Β Iris scanner; (iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer); (v)Β Β Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. |
Nil Nil Nil Nil
Nil |
– – – –
2β; |
- for serial number 321A and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| β321 A | Any Chapter | All Β parts Β for Β use Β in Β the Β manufacture Β of Β LED lights or fixtures including LED Lamps | 6% | 2β; |
- for serial number 332A and the entries relating thereto, the following serial number and entries shall be substituted, namely :-
| (1) | (2) | (3) | (4) | (5) |
| β332A | Any Chapter | Parts (except solar tempered glass) consumed within the factory of production for the manufacture of goods specified in List 8 | Nil | 2β. |
Source: CBIC, Dept. of Revenue, Ministry of Finance, Govt. of India
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