Amendment in Notification No. 12/2012-Central Excise, dated the 17th March, 2012 - Effective rate of duty of central excise - 12/2014 - Central Excise - Tariff

Central excise exemptions expanded for solar photovoltaic and renewable manufacturing inputs, with altered duty rates and certificate conditions.

The notification amends the central excise exemption Table by substituting tariff entries and duty rates, inserting new Nil-duty and concessional-duty serial entries for inputs used in solar photovoltaic manufacturing, wind-generator bearings, photovoltaic ribbon, EVA sheets and backsheets, RO membrane elements, LED components and other specified goods, and revises footwear duty treatment by retail sale price. The Annexure is revised to require pre-clearance certificates from designated officials for certain exemptions and to update LIST 8 references to new serial entries.