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'.

Capacity determination amended to set monthly pouch limits by retail price bands and a pro rata production rule for March.
Substitutes the rule 5 Table to prescribe monthly capacity per packing machine in pouches by retail sale price bands and by three categories (without lime tube/lime pouch, with lime tube/lime pouches, and Filter Khaini), thereby setting per machine monthly pouch limits tied to retail price; and adds a proviso to rule 6(3) requiring annual capacity for 17-31 March 2012 to be calculated on a pro rata basis for the days concerned.

Capacity determination revised for pan masala packing machines, updating monthly output norms and providing a pro rata annual capacity rule.
Revises rule 5 to substitute the table prescribing monthly pouch output norms per operating packing machine by retail sale price bands as the capacity benchmarks for duty determination, and inserts in rule 6(3) a proviso requiring that annual capacity for 17-31 March 2012 be calculated on a pro rata basis by reference to total days in March and the days from 17 March inclusive.

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.

Cenvat credit amendments revise eligibility, refund calculation and transfer mechanisms for manufacturers and service providers.
Amendments refine eligible capital goods and inputs, permit providers of output services to take credit upon delivery with documentary proof, prescribe recovery where capital goods on which credit was taken are removed by applying specified straight-line quarterly percentage reductions (with a floor equal to duty on transaction value), restate a formula-based refund for export without payment of duty linking export turnover to net CENVAT credit, and enable intra-entity transfer of unutilised additional-duty CENVAT credit between registered premises via transfer challan with separate monthly returns.

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.

Tariff value adjustment for non knitted apparel reduces applicable rate and updates statutory reference to Legal Metrology Act.
Amends Notification No. 20/2001-Central Excise (N.T.) concerning tariff valuation of articles of apparel, not knitted or crocheted, by substituting the previously specified tariff percentage with a lower percentage and by replacing the reference to the Standards of Weights and Measures Act, 1976 with the Legal Metrology Act, 2009, thereby updating both the applicable tariff basis and the statutory reference in the principal notification.

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.

Export duty exemption amendment revises cross reference from section 11AB to section 11AA, altering applicable procedural reference.
Substitutes the reference in Annexure II, clause (d) of notification No. 42/2001 CE(NT): replaces the reference to section 11AB with a reference to section 11AA, thereby changing the statutory provision invoked for the export without payment of duty procedure.

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.

Notification amendment substitutes the applicable section reference, aligning compliance obligations under rule 19 of Central Excise.
Amendment effected under sub rule (3) read with sub rule (2) of rule 19 of the Central Excise Rules, 2002, substitutes the words, figures and letters in paragraph 6, sub paragraph (i) of Notification No.31/2007 Central Excise (N.T.), replacing the earlier section reference with the new section reference and noting the principal notification's original Gazette publication.

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.

Export under bond: notification amended to substitute the referenced section in rules governing exports to Bhutan.
Amendment substitutes the citation "section 11AB" with "section 11AA" in paragraph 2, sub paragraph (3), clause (ii) of Notification No.45/2001 Central Excise (N.T.), as effected by Notification No.14/2012 under the rulemaking power of sub rule (3) of rule 19 of the Central Excise Rules, 2002, thereby correcting the statutory cross reference in the notification governing export under bond to Bhutan.

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.

Return frequency for concessional-duty removals changed to quarterly, and statutory cross-reference updated to section 11AA.
Notification 13/2012 amends the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, effective on publication: rule 5 substitutes "monthly return" with "quarterly return"; rule 6 updates an internal statutory cross reference by substituting the earlier cited section with a different section; and Annexure II's caption "Monthly Return" is replaced by "Quarterly Return".

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.

Inter-unit transfer of CENVAT credit: Form ER-1 amended to record credits taken and utilised under CENVAT rules.
The notification amends Form E.R-1 by inserting two new entries to capture inter-unit transfer of CENVAT credit: one entry to record credit taken from inter-unit transfers and another to record credit utilised for inter-unit transfers, thereby aligning return reporting with the procedural mechanism for transferring CENVAT credit between units under the CENVAT Credit framework.

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.