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 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 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 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.

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.

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.

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.

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.

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.

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.