Authorization to issue orders empowers Member (Central Excise) to enforce deterrent measures for CENVAT misutilisation.
Authorises the Member (Central Excise), Central Board of Excise and Customs to issue orders under notification No.5/2012 implementing deterrent measures where duty is paid wrongly or CENVAT credit is misutilised, pursuant to rule 12CCC of the Central Excise Rules and rule 12AAA of the CENVAT Credit Rules, and superseding the prior 2007 notification; the instrument notes its departmental file reference and signatory and was later rescinded.

Cenvat misuse enforcement: withdrawal of facilities and restrictions where deliberate wrongful duty payment or bogus invoices are prima facie found.
Where manufacturers, dealers, or exporters are prima facie found knowingly involved in wrongful non payment or under declaration of excise duty, misuse of CENVAT credit, issuance of invoices without delivery, or use of documents believed not genuine, an officer authorised by the Central Board may withdraw facilities or impose restrictions. Restrictions include withdrawal of monthly duty payment, prohibition on CENVAT utilisation for duty, recordkeeping and inspection requirements, countersigned invoices for repeat offenders, suspension of dealer registration, and withdrawal of self sealing for exporters. A tiered review and hearing procedure precedes Board orders.

Power to impose restrictions permits government to restrict manufacturers, dealers, or exporters to prevent excise duty evasion.
Rule 12CCC empowers the Central Government to, by notification, specify restrictions on manufacturers, first and second stage dealers, or exporters where the extent of duty evasion, nature of offences or other factors make such measures necessary to prevent evasion and default; permitted measures include suspension of dealer registration, withdrawal of facilities, and a prescribed procedure for orders by an officer authorised by the Board.

Restrictions on CENVAT credit misuse allow government to notify utilisation limits, suspend registrations and withdraw facilities.
The amendment substitutes rule 12AA with rule 12AAA, empowering the Central Government to notify restrictions to prevent misuse of CENVAT credit. Notified measures may include limits on utilization of CENVAT credit, suspension of dealer registration, withdrawal of facilities and specification of the procedure for issuance of such orders by an officer authorised by the Board.

Export notification scope now excludes only Bhutan, restoring coverage for shipments to Nepal under amended Central Excise notification.
The notification amends Notification No.21/2004-Central Excise (N.T.) by replacing the phrase "to any country except Nepal and Bhutan" with "to any country except Bhutan", thereby removing Nepal from the list of excluded countries and extending the notification's territorial coverage to include Nepal; the amendment is effective from 1 March 2012.

Excise exemption for LR SAM programme subject to supply to programme and pre clearance certificate; exemption has specified expiry.
Exemption added for specified machinery, equipment, components, software, raw materials and consumables required for the Long Range Surface to Air Missile (LR SAM) Programme of the Ministry of Defence, conditional upon supply to the LR SAM Programme and production, prior to clearance, of a certificate from the Programme Director confirming intended use; the exemption is limited by a specified expiry date.

CENVAT Credit Rules amendment makes rule 12 subject to the proviso to clause (i) of sub rule (1) of rule 3.
The CENVAT Credit (First Amendment) Rules, 2012, effective on publication in the Official Gazette, substitute in rule 12 the words "notwithstanding anything contained in these rules" with "notwithstanding anything contained in these rules but subject to the proviso to clause (i) of sub rule (1) of the rule 3", thereby making rule 12 expressly subject to that proviso.

Excise exemption thresholds amended for goods cleared to domestic tariff area, raising ad valorem minimums under export unit rules.
Amendment substitutes in the Table of Notification No. 23/2003-Central Excise the column (4) entry against Sr. No. 8 with "In excess of 5% ad valorem" and against Sr. No. 10 with "In excess of 6% ad valorem," altering the ad valorem thresholds for excise exemption on goods cleared to the domestic tariff area by EOUs, EHTP and STP units; the amendment is made under section 5A of the Central Excise Act and takes effect on 17 January 2012.

Duty revision for precious metals updates excise treatment of gold and silver dore bars and copper-smelted outputs.
The notification substitutes tariff table entries for S. No. 21A, 21B and 21C to specify excise treatment and effective duty rates for gold bars (other than tola bars) bearing engraved serial numbers and metric weight, silver manufactured from stated stages, and goods produced during copper smelting; it includes explanatory definitions of 'gold dore bars' and 'silver dore bar' and modifies a separate tariff description to remove a reference to silver. The amendment is effective from the stated commencement date.

Central Excise exemption: specified tariff headings amended to carry nil duty for all goods under those entries.
Central government, under section 5A of the Central Excise Act, 1944, amends Notification No. 03/2006 and No. 06/2006 by inserting new tariff table entries specifying particular tariff headings and assigning a nil rate of duty for all goods under those headings, thereby extending duty exemption to those entries.

Tariff classification change revises HSN headings for specified tobacco products, substituting two tariff codes effective January 2012.
Amends notification No. 21/2005 by substituting HSN headings in the tariff table: 2403 10 10 is replaced by 2403 11 10 and 2403 10 90 is replaced by 2403 19 90; the changes take effect from 1 January 2012 under the powers of section 5A of the Central Excise Act, 1944 read with section 136(3) of the Finance Act, 2001.

Tariff classification change updates HSN entries in an existing central excise notification, effective from the stated commencement date.
Substitutes revised HSN entries in the Table of Notification No. 26/2001-Central Excise by replacing the column (2) entries at S. No. 2 and S. No. 4, under the powers of sub-section (1) of section 5A of the Central Excise Act, 1944 read with sub-section (3) of section 136 of the Finance Act, 2001, with the substitutions to take effect from 1st January, 2012.

Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year.
Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.

Tariff classification change: specified Central Excise notifications substituted with updated HSN codes effective from start of 2012.
Amendment of tariff entries substitutes specific Harmonized System of Nomenclature (HSN) codes in two existing Central Excise notifications: Notification No. 62/1995-Central Excise replaces the tariff item at S. No.16 with two HSN codes, and Notification No. 20/2005-Central Excise replaces the figures at S. Nos.4 and 5 with updated HSN figures and wording as specified. These substitutions take effect from 1st January, 2012 and are issued under the powers conferred by section 5A(1) of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, 1957.

Delegation of powers: customs officers appointed as Central Excise Officers to administer service tax refund claims under specified rules.
The Central Board of Excise and Customs appoints specified customs officers as Central Excise Officers and invests them with the powers under the Central Excise Act, the Central Excise Rules and Chapter V of the Finance Act to exercise authority in relation to service tax refunds arising from the stated service-tax notification and within the territorial jurisdiction specified in the earlier customs notification.

Central Excise return filing provisions revised, omitting one proviso and rewording another to alter compliance conditions.
The Central Excise (Fifth Amendment) Rules, 2011 amend rule 12(1) of the Central Excise Rules, 2002 by omitting the second proviso and substituting the opening words of the third proviso with "Provided further that", thereby modifying the conditional provisions governing filing of central excise returns for manufacturers in the textile and garment sectors; the amendment takes effect on the stated commencement date.

Filing requirement: Assessees under the second proviso to rule 12 must file Form ER-3 quarterly return for the specified quarter.
Amendment inserts a requirement that assessees referred to in the second proviso to sub rule (1) of rule 12 must file return in Form ER-3 for the quarter beginning 1st October and ending 31st December, 2011, as an insertion after part (C) of Notification No.16/2011 Central Excise (N.T.), made under the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004.

Amendment to Central Excise notification revises HSN classification and adds a new tariff entry effective from a notified date.
The Government amends the principal central excise notification by omitting S. Nos. 135, 136 and 137 from the Table and inserting, after S. No. 143, a new S. No. 144 described as HSN 9619 covering all goods with the specified duty rate; this amendment takes effect from the notified commencement date.

Export to Bhutan: notification removes Nepal references and deletes bond and land customs station provisions, altering export procedure.
The notification amends the principal Central Excise notification by substituting references to Nepal or Bhutan with references solely to Bhutan, omitting the provision permitting export to Nepal in bond against payment in Indian rupee, and deleting the procedural item concerning land customs stations, thereby narrowing destination references and removing the bond and land customs station provisions.

Central Excise amendment narrows export exclusion by removing Nepal from the exception, altering territorial scope effective March.
Substitutes in Notification No. 44/2001-Central Excise (N.T.) the phrase "to any country except Nepal and Bhutan" with "to any country except Bhutan", thereby removing Nepal from the exclusion clause; the change is effected under rule 19 of the Central Excise Rules, 2002 and comes into force on 1st March, 2012.