Exemption for solar project machinery: ministerial certification and CEO undertaking required to preserve duty waiver upon initial setup.
Exempts machinery and components for the initial setting up of solar power projects subject to two conditions: a Deputy Secretary level officer in the Ministry of New and Renewable Energy must recommend and certify quantity, description and specification as required for initial setup; and the project CEO must undertake to the local Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project, with duty recoverable from the Project Developer if that undertaking is violated.

Exemption for non-leather hawai chappal amended: retail-price cap maintained for eligibility for central excise exemption.
Amendment substitutes the tariff-table entry at S. No.12 to limit the exemption to footwear and hawai chappal (other than of leather), commercially known as hawai chappals, conditioned on the retail sale price not exceeding the prescribed cap per pair; enacted by Notification No.25/2012-Central Excise under powers granted by the Central Excise Act, 1944, and referencing the principal Notification No.10/1996-Central Excise and its prior amendment.

CENVAT credit now exempts supplies for solar power project setup from reversal under the amended rules.
Amendment to the CENVAT Credit Rules substitutes certain notification references in sub-rule (6) of rule 6 and inserts a new clause (viii) specifying that supplies made for setting up of solar power generation projects or facilities are covered by the non-reversal provision, thereby clarifying that such supplies fall within the exemption from CENVAT credit reversal.

Central excise duty rates updated under amended notification: specified tariff items now attract standard and nil rates.
Amendment revises tariff entries and effective duty rates under the Central Excise schedule by inserting new serial numbers and substituting tariff headings to prescribe 14% duty on specified petroleum products and related items, while specifying Nil rate for polyester staple fibre/filament yarn manufactured from plastic waste. The notification also modifies footwear provisions to exempt specified non leather hawai chappals below a retail price threshold, updates motor chassis classifications, and substitutes certain item descriptions and codes across the table.

Excise exemption for specified jewellery and government-manufactured goods applies only where statutory manufacture and intended-use conditions are met.
Notification sets excise duty at a Nil rate for articles of jewellery under Heading 7113 without conditions, and sets a Nil rate for goods under Heading 8607 only when manufactured by a Central Government factory and intended for use by any Central Government department; the notification was later rescinded by a subsequent notification.

Notification corrigendum for Central Excise correcting cited notification number to include the (N.T.) designation throughout official text.
Corrigendum directs that every occurrence of the previously cited notification in the specified Central Excise notification be read with the updated parenthetical designation (N.T.), thereby correcting the citation throughout the notification text to align with the proper tariff notification nomenclature.

CENVAT credit non-reversal allowed for aluminium foil processing where excise duty is paid on removal; refund claims barred.
CENVAT credit on inputs, capital goods and input services used in cutting, slitting and printing of aluminium foils (heading 7607) shall not be required to be reversed notwithstanding that those processes were held not to amount to manufacture, provided the credit was taken up to 15th March, 2012, excise duty has been paid on removal of the final product, and the assessee does not claim a refund of that excise duty; buyers' CENVAT credit in respect of excise duty paid by the assessee on products made and cleared up to 15th March, 2012 also need not be reversed.

Corrigendum to central excise notification corrects wording to include 'and goods', clarifying the notification's operative scope.
Corrigendum directs that, in the specified Gazette publication of the central excise notification, the word "goods" in the indicated column and line is to be read as "and goods", effecting a textual substitution to correct the published wording of the notification.

Quarterly return filing requirement: assessees claiming specified central excise exemptions must file returns within the prescribed post quarter period.
Where an assessee is availing exemption under the specified notifications and does not manufacture any other excisable goods, the assessee shall file a quarterly return in the form specified by the Board, reporting production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.

Tariff classification amendment broadens the table entry by replacing specific packaging paper with all goods for the listed item.
Corrigendum revises the tariff table entry by adding an additional tariff classification code and replacing the specific goods description of aseptic packaging paper with the general description "All goods," thereby broadening the scope of the table item.

Excise duty rate change: amendment substitutes tariff entries to impose a revised duty on specified petroleum tariff items.
Amends an earlier Central Excise notification by substituting serial number 15 in the tariff Table to relist specified subheadings within Chapter 2710 and to prescribe the excise duty applicable to those tariff items, effectuated through Notification No. 22/2012 Central Excise as an amendment to Notification No. 18/2012 Central Excise.

Record access obligation requires assessees and dealers to produce specified records and audit reports to authorized auditors.
The amendment updates the Central Excise Rules, 2002 by deleting a reference to section 11AB in rule 7(4), substituting a reference to the CENVAT Credit Rules, 2004 in rule 11's Explanation, and replacing rule 22(3) to require every assessee and first- and second-stage dealer, on demand, to make available records maintained under rule 22(2), cost audit reports under section 233B of the Companies Act, and income-tax audit reports under section 44AB of the Income-tax Act to authorized officers, deputed audit parties, the Comptroller and Auditor-General, or nominated cost/chartered accountants within specified time limits.

Central excise duty rate revision applies to food grade hexane and naphtha under the tariff framework.
Substitutes serial number 73 in notification No. 12/2012-Central Excise to prescribe an excise duty for goods under tariff heading 2710, identifying the affected goods as food grade hexane and naphtha; amendment promulgated under the powers of section 5A of the Central Excise Act, 1944 and published by notification dated 30th March, 2012 as a public interest measure.

CENVAT credit restriction where exemption under specified notifications is availed; credit disallowed for listed exempted goods.
The amendment revises rule 2(d) to include goods exempted under the earlier notification and specified entries of a subsequent notification, narrows rule 2(l)(BA) to motor vehicles that are not capital goods (effective from the first day of April, 2012), and substitutes the proviso to rule 3(1)(i) to provide that CENVAT credit shall not be allowed where exemption benefits are availed under the specified notifications; the rules take effect on publication in the Official Gazette.

Tariff classification amendment: column entries changed to any chapter, broadening applicable tariff descriptor.
The corrigendum substitutes in the Table to Notification No. 12/2012-Central Excise the entry in column (2) for the two specified serial numbers, replacing the original numeric chapter reference with the broader descriptor Any Chapter, thereby broadening the tariff classification descriptor applicable to those entries without altering other provisions of the notification.

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.