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.

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".

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.

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.

Amendment to Pan Masala Packing Machines rules substitutes a section reference in rule 9, effective on publication.
The Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2012 substitute in rule 9 the second proviso's reference to section 11 AB with Section 11AA, made under sub sections (2) and (3) of section 3A of the Central Excise Act, 1944, and effective on publication in the Official Gazette.

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.

Capacity determination rules amended to substitute section reference and expand tobacco definition including Jarda scented tobacco, and correct CENVAT wording.
The 2012 amendment to the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules substitutes references to "section 11 AB" with "section 11AA", expands the term "chewing tobacco" to "chewing tobacco and Jarda scented tobacco" in rule 16, and alters sub-rule (6) text concerning wrongly taken or utilised CENVAT credit to reflect corrected wording.

Excise duty exemption for short cigarettes caps payable duty at a prescribed effective rate, covering filter and non filter variants.
Exempts specified cigarettes not exceeding sixty five millimetres in length-distinguishing other than filter and filter cigarettes (filter length measured as eleven millimetres or actual filter length, whichever is more)-from excise duty to the extent that duty exceeds the amount calculated at the prescribed effective rate in the Table; issued under powers of the Central Excise Act, with an administrative corrigendum and later rescission noted.

Excise exemption for short non-filter cigarettes limits additional duty to a specified rate under a central government notification.
The notification exempts "other than filter cigarettes, of the length not exceeding 65 millimetres" from so much of the additional duty of excise as is in excess of the amount indicated in the Table, thereby establishing a capped effective rate for that tariff item under the Finance Act mechanism.

Tariff value fixation for non silver jewellery set as a percentage of transaction value, excluding precious metal and customer supplied old jewellery.
Fixes the tariff value for articles of jewellery (other than silver) under the specified tariff sub heading at 30% of the transaction value declared in the invoice, with "transaction value" having the statutory meaning; excludes jewellery manufactured from precious metal and old jewellery supplied by the retail customer.

Section reference substitution to Section 11AA and removal of a proviso and explanation in central excise rules.
Amendments replace references to Section 11AB with Section 11AA in Rule 8(3), Rule 8A(3) and Rule 12BB, and remove the proviso to sub rule (1) of Rule 12AA along with Explanation 2, thereby altering statutory cross references and excising specified conditional and interpretive text.

Exemption for returned branded garments: expanded registered premises, one year return window, self certification for reprocessed goods.
Amendment modifies Notification No. 31/2011: "same premises or factory" is replaced by "any registered premises or factory of the same manufacturer or brand owner"; returned goods must be sent back within one year of initial removal; returned goods after reconditioning or similar processes may be removed on manufacturer or brand owner self certification that they are duty paid; aggregate value of clearances is to be computed separately for each registered factory or premise and excludes clearances under rule 16 of the Central Excise Rules, 2002.

Effective rate of duty for cotton goods limited to a specified ad valorem rate, with defined exclusions for branded items.
Notification exempts cotton goods under Chapters 52-63 from excise duty to the extent that duty exceeds the ad valorem rate specified in the Table (six percent). The exemption applies to "goods of cotton, not containing any other textile material" and clarifies inclusion of articles made from cotton fabric even if they contain incidental non-cotton items such as sewing threads, cords, labels, elastic tapes or zip fasteners. Certain branded goods or items above a specified retail sale price are excluded; the notification supersedes a 2004 notification and was later rescinded effective 1 July 2017.

Rebate from MRP extended to cigarettes, specified industrial goods and footwear under amended central excise notification.
The notification amends Notification No. 49/2008-Central Excise (N.T.) by inserting entry 26A for heading 2402 prescribing a rebate from MRP for cigarettes, inserting entry 28A for heading 2523 prescribing a rebate from MRP for all goods under that heading, and substituting S.No. 56 for heading 64 to prescribe a rebate from MRP for all footwear.

Exemption for defence equipment extended to include bullet proof helmets under amended Central Excise notification.
Operatively, the notification substitutes "bullet proof jackets" with "bullet proof jackets and bullet proof helmets" in clause (a) of column (3) of the Table against the specified serial numbers, thereby expanding the scope of the exemption in the principal notification.

Excise exemption rates for EOUs/EHTP/STP adjusted, increasing concessions for specified tariff entries on DTA clearances.
Exercising powers under section 5A of the Central Excise Act, 1944, Notification No. 05/2012 amends Notification No. 23/2003 Central Excise by substituting higher exemption figures in the TABLE: column (4) entries at serial numbers 5A, 6 and 7A are revised upward and the entry at serial number 8 is increased from its prior lower figure to a higher figure, thereby adjusting excise exemption rates for EOUs/EHTP/STP units on goods cleared to the Domestic Tariff Area.