Duty determination when retail price not declared: treat packaged goods as non-packaged for excise duty calculation.
The corrigendum inserts a proviso that where retail sale price need not be declared under the Legal Metrology (Packaged Commodities) Rules, 2011 and is not declared, the duty shall be determined as in the case of goods cleared other than packaged form; it also corrects tariff table references and replaces a numeric column entry with a dash.

Tariff classification corrected to shorten an item code, clarifying the central excise notification entry published as corrigendum.
The corrigendum to Notification No. 11/2012-CE amends the Table, column (1), replacing the previously published tariff code string with the shortened code 2402 20, effecting a technical correction to the notification's tariff entry.

Tariff classification amendment consolidates specified subheadings into a single code, correcting the earlier notification.
Corrigendum to Notification No. 10/2012-CE revises entries in column (1) of the Table by replacing two specified tariff subheadings with a single consolidated subheading code, thereby correcting the tariff classification in the earlier notification; published in the Gazette of India and issued by the Under Secretary, Department of Revenue.

Tariff classification correction: amendment replaces an incorrect subheading entry in a Central Excise notification.
Correction to a Central Excise notification: the Department of Revenue issues a corrigendum substituting an incorrect tariff subheading entry with the correct subheading in column (1) of the Table, limited in scope to that replacement and not otherwise altering the original notification; published in the Gazette by the Ministry of Finance and signed by an Under Secretary.

Tariff classification correction updates specified tariff headings in excise notification, altering two commodity codes effective immediately.
Corrigendum to Notification No. 18/2012-CE amends two tariff entries: at Sl. No. 20 replacing 3014 with 3104, and at Sl. No. 88 replacing 2606 30 10 with 9606 30 10, as published in the Gazette of India.

Correction to Central Excise notification: tariff entry numbers amended to rectify published numbering errors.
Corrigendum to Notification No. 16/2012-CE amends numeric references in the original Gazette publication: in para (b), sub para (iii) replace "130" with "131", and in the table column (1) replace "131" with "132", signed by the Under Secretary to the Government of India.

Branded precious metal wares exemption: branded jewellery and goldsmith wares exempt, excluding certain high purity coins.
The Government amends Notification No. 02/2011 Central Excise by substituting serial number 48 with an entry for articles of jewellery under heading 7113, and substituting serial number 49 with an entry for articles of goldsmiths' or silversmiths' wares of precious metal or metal clad with precious metal under heading 7114. The amended 7114 entry limits the exemption to wares bearing a brand name, excludes certain high purity gold and silver coins, and explains that 'brand name' includes trade names and marks but excludes a jeweller's or job worker's 'house mark'.

Central Excise rate increase amends tariff notification, removes specified tariff entries and reclassifies spectacle lenses.
Amendment substitutes a higher ad valorem duty rate in the opening paragraph of Notification No. 2/2011 and revises the notification's Table by omitting specified serial entries and replacing the description for one remaining entry with "Spectacle lenses," thereby reclassifying that item within the tariff schedule.

Peak excise duty cap limits excess central excise liability for listed tariff items to specified reduced rates.
Exempts goods specified by chapter, heading, sub heading or tariff item in the First Schedule to the Central Excise Tariff Act, 1985 from excise duty insofar as such duty exceeds the amount calculated at the rates set out in the Table, which prescribes peak ad valorem rates (predominantly 12%, with specified entries at lower or higher peak rates and limited entries combining an ad valorem rate with a specific per litre component); effective from publication in the Official Gazette.

Rescission of Central Excise exemptions withdraws specified exemption notifications, effective except for actions taken before rescission.
Rescinds three prior Central Excise exemption notifications by exercise of powers under section 5A of the Central Excise Act, 1944, the Government withdraws Notification Nos. 2/2008, 59/2008 and 18/2009 (including recorded amendments), subject to a saving for things done or omitted before the rescission, thereby withdrawing the specified exemption instruments prospectively.

Excise duty rate change alters the applicable duty and revises exemption entries for spectacle lenses and mobile handset accessories.
Amendment increases the ad valorem duty rate in the opening paragraph of the referenced Central Excise exemption notification and modifies the Table by omitting specified serial entries, substituting the entry description for spectacle lenses, and inserting a new entry covering parts, components and accessories of mobile handsets including battery chargers, PC connectivity cables, memory cards and hands free headphones with an explanation that mobile handsets include cellular phones.

SSI exemption turnover for non-silver jewellery to be calculated using tariff value fixed by central excise notification.
For purposes of availing the SSI exemption for the financial year 2012-13, the aggregate value of clearances of articles of jewellery (other than silver) for home consumption in the financial year 2011-12, whether by one manufacturer from one or more factories or by one or more manufacturers from a factory, shall be calculated on the basis of the tariff value fixed in the relevant central excise tariff notification.

Capacity-based duty rates set for chewing tobacco packaging based on retail sale price, with tiered rates and formulae.
The amendment replaces Table 1 of Notification No.16/2010 to prescribe capacity based monthly duty rates per packing machine for defined tobacco categories determined by retail sale price bands, with specified rates for chewing tobacco (other than filter khaini), unmanufactured tobacco, and filter khaini (with/without lime packaging), and formulae for higher bands using 'P' (the pouch RSP) to compute the applicable rate.

Duty rates for pan masala and gutkha tied to retail pouch price with slabbed and formulaic packing machine levies.
Replaces the prior Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price slabs; specifies distinct slab rates and, for prices above the top slab, provides separate linear formulae using the retail sale price (P) to compute the monthly duty, accompanied by an illustrative computation.

Effective rate of duty fixed for specified excisable goods, exempting or capping central excise liability subject to listed conditions.
Notification No.12/2012-Central Excise fixes the effective rate of duty for goods in Chapters 1-96 of the First Schedule, specifying in a Table the tariff items, descriptions, and applicable rates (ad valorem or specific) together with condition references. It establishes eligibility and procedural conditions in an Annexure-including end-use certifications, factory-consumption rules, restrictions where CENVAT credit has been taken, declaration and filing requirements, and security/undertaking provisions for specified projects-and appends Lists identifying covered bulk drugs, inputs and project-specific goods.

National calamity contingent duty cap for short non filter cigarettes limits recoverable duty; excess amounts exempted by notification.
Notification caps the National Calamity Contingent Duty on specified other than filter short cigarettes by exempting that portion of the NCCD which exceeds the amount listed in the tariff table, thereby limiting duty recoverable for the tariff item; it includes a corrigendum correcting the tariff code and was subsequently rescinded.

Excise duty exemption for short cigarettes caps payable duty at a prescribed effective rate, covering filter and non filter variants.
Exempts specified cigarettes not exceeding sixty five millimetres in length-distinguishing other than filter and filter cigarettes (filter length measured as eleven millimetres or actual filter length, whichever is more)-from excise duty to the extent that duty exceeds the amount calculated at the prescribed effective rate in the Table; issued under powers of the Central Excise Act, with an administrative corrigendum and later rescission noted.

Excise exemption for short non-filter cigarettes limits additional duty to a specified rate under a central government notification.
The notification exempts "other than filter cigarettes, of the length not exceeding 65 millimetres" from so much of the additional duty of excise as is in excess of the amount indicated in the Table, thereby establishing a capped effective rate for that tariff item under the Finance Act mechanism.

Exemption for returned branded garments: expanded registered premises, one year return window, self certification for reprocessed goods.
Amendment modifies Notification No. 31/2011: "same premises or factory" is replaced by "any registered premises or factory of the same manufacturer or brand owner"; returned goods must be sent back within one year of initial removal; returned goods after reconditioning or similar processes may be removed on manufacturer or brand owner self certification that they are duty paid; aggregate value of clearances is to be computed separately for each registered factory or premise and excludes clearances under rule 16 of the Central Excise Rules, 2002.

Effective rate of duty for cotton goods limited to a specified ad valorem rate, with defined exclusions for branded items.
Notification exempts cotton goods under Chapters 52-63 from excise duty to the extent that duty exceeds the ad valorem rate specified in the Table (six percent). The exemption applies to "goods of cotton, not containing any other textile material" and clarifies inclusion of articles made from cotton fabric even if they contain incidental non-cotton items such as sewing threads, cords, labels, elastic tapes or zip fasteners. Certain branded goods or items above a specified retail sale price are excluded; the notification supersedes a 2004 notification and was later rescinded effective 1 July 2017.