Tariff Notifications

Notification No. 18/2011-Central Excise-CEdated -01-03-2011

Exempts perfumes commonly known as “Attar” subject to certain conditions

 

Notification No. 17/2011-Central Excise-CEdated -01-03-2011

Exempts Handicraft and certain goods of cottage industry

 

Notification No. 16 /2011-Central Excise-CEdated -01-03-2011

Exempts movement of goods between the factories of a manufacturer of power tillers of heading 8432

 

Notification No. 15/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 3/2005 - exemption withdrawn from various items

 

Notification No. 14/2011-Central Excise-CEdated -01-03-2011

Transaction value based duty on Softwares on which MRP is not required to be printed

 

Notification No. 13 /2011-Central Excise-CEdated -01-03-2011

Relaxation in registration requirement to the job workers - ready made garments

 

Notification No. 12/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 30/2004 - Exemption to specified goods of chapters 50 to 63 - Exemption withdrawn from All goods bearing a brand name or sold under a brand name

 

Notification No. 11/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 29/2007 - Effective rate of duty for goods of Chapter 50 to 63 - and substitution of entry no. 9

 

Notification No. 10/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 10/2006 - Effective Rate of duty on specified goods increased from 4% to 5% and various entries omitted.

 

Notification No. 09/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 59/2008 - Effective Rate of Duty on certain Items - lower rate 4% increased to 5%

 

Notification No. 08 /2011-Central Excise-CEdated -01-03-2011

Amends notification no. 8/2003 - SSI Exemption

 

Notification No. 07/2011-Central Excise-CEdated -01-03-2011

Rescinds notification no. 49/2009 - Exempts Printing Blocks, Printing types, mathematical calculating instruments and pantographs

 

Notification No. 06 /2011- Central Excise-CEdated -01-03-2011

Amends notification no. 6/2006 - Effective Rate of Duty on goods of Chapter 83 to Chapter 93

 

Notification No. 05/2011 – Central Excise-CEdated -01-03-2011

Amends notification no. 5/2006 – Effective Rate of Duty on goods of Chapter 54 to Chapter 82

 

Notification No. 04/2011-Central Excise-CEdated -01-03-2011

Amends notification no. 4/2006 - Effective Rate of Duty on goods of Chapter 26 to Chapter 48

 

Notification No. 03 /2011-Central Excise-CEdated -01-03-2011

Amends notification no. 3/2006 - Effective Rate of Duty on goods of Chapter 1 to Chapter 25

 

Notification No. 02/2011-Central Excise-CEdated -01-03-2011

Option to pay duty at 5% with cenvat credit on which exemption has been withdrawn

 

Notification No. 01/2011-Central Excise-CEdated -01-03-2011

Effective rate of duty = 1% on certain items on which exemption has been withdrawn, without availing cenvat credit.

 

 

Non Tariff Notifications

 

Notification No. 07/2011-Central Excise (N.T.)-CE(NT)dated -01-03-2011

Amends notification no. 20/2001 - tariff value in respect of garments extendd to articles of chapter 63

 

Notification No. 06/2011-Central Excise (N.T.)-CE(NT)dated -01-03-2011

Rate of Interest fixed at 18%

 

Notification No. 05/2011-Central Excise (N.T.)-CE(NT)dated -01-03-2011

Rate of Interest fixed at 18%

 

Notification No. 04/2011-Central Excise (N.T.)-CE(NT)dated -01-03-2011

Central Excise (Amendment) Rules, 2011 - Amendment in view of levy of excise on ready made garments.

 

Notification No. 03/2011-Central Excise (N.T.)-CE(NT)dated -01-03-2011

CENVAT Credit (Amendment) Rules, 2011 - Various changes

 

 

Unless otherwise stated, all changes in rates of duty take effect from the midnight of 28th February/1st March, 2011. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 57(a)(i), 57 (b) and 70(a)(i) of the Finance Bill, 2011 so that changes proposed therein take effect from the midnight of 28th February/1st March, 2011. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2010. Retrospective amendments in the provisions of law or notifications issued under the respective Acts shall have the force of law only upon the enactment of the Finance Bill, 2011 but with effect from the date indicated in the relevant clause or Schedule. These dates may be carefully noted.  

 

Central excise duty changes introduce new exemptions, altered effective rates and provisional commencement of specified Finance Bill measures. A suite of Central Excise notifications revises effective duty rates, amends exemptions across numerous chapters, and introduces an option to pay duty at a higher rate with entitlement to cenvat credit while a lower single-digit rate applies without cenvat credit. SSI exemptions, job-worker registration for ready-made garments, and brand-name exemption withdrawals are addressed. Non-tariff amendments fix tariff values and interest rates and modify Central Excise and CENVAT Credit Rules. Most changes take effect from midnight of 28 February/1 March 2011, with certain Finance Bill provisions provisionally effective under the Provisional Collection of Taxes Act, 1931.