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of <h1>India Amends Excise Notification: Clarifies 'Appropriate Duty' and Updates References in Conditions 16, 20, 25, and 52A.</h1> The Government of India has issued Notification No. 39/2015-Central Excise to amend Notification No. 12/2012-Central Excise dated March 17, 2012. The amendments involve inserting explanations in Conditions 16, 20, 25, and 52A of the original notification. These explanations clarify that 'appropriate duty' or 'appropriate additional duty' includes nil or concessional duty, and 'appropriate service tax' includes nil or concessional service tax, regardless of any relevant exemption notifications. Additionally, references to 'section 66' are updated to 'section 66B' in Conditions 25 and 52A.
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