{"id":53011,"date":"2016-06-24T08:47:21","date_gmt":"2016-06-24T03:17:21","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=53011"},"modified":"2016-06-24T08:47:41","modified_gmt":"2016-06-24T03:17:41","slug":"mega-exemption-notification-no-122012-ce-amended","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/24\/mega-exemption-notification-no-122012-ce-amended\/","title":{"rendered":"Mega exemption Notification No. 12\/2012 CE, amended"},"content":{"rendered":"

The mega exemption Notification No. 12\/2012 CE dated 17 March, 2012 has been amended. The important changes are:<\/p>\n

    \n
  1. Excise duty on manufacture of gold bars and silver dore bars has been reduced from 9.5% to 9.35%.<\/li>\n
  2. Exemption from excise duty on manufacture of Populated Printed Circuit Boards(PPCBs) as parts\/components of either lithium ion batteries, broadband modems, routers, Digital Video Recorder\/ Network Video Recorder, CCTV cameras\/ IP Cameras has been removed.<\/li>\n
  3. A new entry has been inserted providing, inter alia, a concessional excise duty of 4 % for manufacture of PPCBs for all the products noted above. Further, excise duty on inputs required for manufacture of such PPCBs is now 2% subject to conditions.<\/li>\n
  4. Exemption from excise duty on manufacture of speakers for mobile phones and their inputs has been removed.<\/li>\n
  5. Exemption from excise duty on manufacture of parts, testing equipment and the like required for MRO operations has been extended to from not only those required for the aircraft but has also its components or parts including the engine.<\/li>\n
  6. Exemption on excise duty on RBD Palm Stearin, Methanol and Sodium Methoxide for the manufacture of bio-diesel (alkyl ester of long chain fatty acids obtained from vegetable oils, commonly known as biodiesels) on actual user basis for a period upto and inclusive of 31March, 2017<\/li>\n<\/ol>\n

    [Ref: Notification No 22\/2016- CE dated 5 May, 2016 and Notification No 23\/2016- CE dated 17 May, 2016]<\/p>\n

    Note by Khaitan & Co, Advocates since 1911. For more information contact <\/strong>editors@khaitanco.com<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    The mega exemption Notification No. 12\/2012 CE dated 17 March, 2012 has been amended. The important changes are: Excise duty on manufacture <\/p>\n","protected":false},"author":3,"featured_media":53021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[7241,6791],"class_list":["post-53011","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-excise-duty","tag-khaitan-co"],"yoast_head":"\nMega exemption Notification No. 12\/2012 CE, amended | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/24\/mega-exemption-notification-no-122012-ce-amended\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mega exemption Notification No. 12\/2012 CE, amended\" \/>\n<meta property=\"og:description\" content=\"The mega exemption Notification No. 12\/2012 CE dated 17 March, 2012 has been amended. 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"Notifications"","block_context":{"text":"Notifications","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/notifications\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":51381,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","url_meta":{"origin":53011,"position":1},"title":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards","author":"Sucheta","date":"June 14, 2016","format":false,"excerpt":"The concessional rate of excise duty of 2 % for manufacture of \u00a0wireless data modem cards subject to the condition that no CENVET Credit of duties paid on inputs and input services has been discontinued. Further the unconditional concessional rate of excise duty of 6 % on the same products\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":89261,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/12\/02\/point-of-sale-pos-devices-and-goods-required-for-their-manufacture-exempted-from-central-excise-duty-till-march-31-2017\/","url_meta":{"origin":53011,"position":2},"title":"Point of Sale (POS) Devices and Goods required for their manufacture exempted from Central Excise Duty till March 31, 2017","author":"Saba","date":"December 2, 2016","format":false,"excerpt":"The Government has demonetised the currency notes of Rs 500 and Rs 1,000 with effect from mid-night of 8th-9th November, 2016. 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Anjani Kumar (Technical Member) allowed an appeal where they had to decide whether rule 6(4) credit of capital goods is admissible if the production and clearance of dutiable goods take place within two years\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":205137,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/11\/14\/exemption-from-payment-of-excise-duty-must-be-followed-by-a-reversal-of-6-of-the-value-of-exempted-goods-or-maintenance-of-separate-account-of-inputs-and-credits\/","url_meta":{"origin":53011,"position":4},"title":"Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits","author":"Bhumika Indulia","date":"November 14, 2018","format":false,"excerpt":"Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A Division bench comprising of C.L. Mahar (Technical) and Ajay Sharma (Judicial), Members. upheld the order of Excise Commissioner directing reversal of Cenvat credit against a manufacturer for non-compliance of Cenvat Credit Rules. 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