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.

Reverse charge service tax: recipient bears tax liability for specified services including transport, manpower, and works contracts.
Notification prescribes a reverse charge mechanism for specified services whereby the service recipient bears the service tax liability wholly or partially. Covered services include insurance agent services to insurers; goods transport agency services for road transport to specified consignors/consignees; sponsorship to corporate/partnership recipients; arbitral tribunal and individual advocate services; government/local authority support services to business entities; renting/hiring of passenger motor vehicles (abated and non abated valuation); supply of manpower; works contracts; and services received from non taxable territory providers. The notification sets the provider/recipient tax shares and treats the freight payer for road carriage as the recipient.

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.

Exemption for import of technology: service tax relieved to extent of R&D cess when cess paid and records maintained.
Service tax on import-of-technology services is exempt to the extent of the Research and Development Cess payable on that import, provided the R&D Cess is paid within six months of the invoice or, for associated enterprises, within six months of the credit entry, payment occurs at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan are maintained; the exemption takes effect when the relevant service tax provision comes into force.

Education cess exemption on imports of First Schedule goods with specified electronic and media exclusions.
The Central Government exempts imports of all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant sections of the Finance Act, 2007, subject to a proviso excluding specified tariff headings and items (notably certain electronic goods, media, parts of integrated circuits, telephony equipment and specified serial entries) as added by a subsequent notification and with the notification later noted as rescinded by a further notification.

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.

Education cess exemption on imported goods removes levy for most tariff items, subject to specified exclusions.
The Central Government exempts all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of Education Cess on import, subject to a proviso excluding specified tariff headings, sub-headings, tariff items and serial entries set out in an existing notification table; the proviso was inserted later to refine exclusions and the notification was subsequently rescinded.

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".

Service tax abatement reduces taxable value for specified services, subject to CENVAT credit and invoice conditions.
Notification grants abatements by allowing service tax to be calculated on a specified percentage of the gross amount charged for listed services, thereby reducing the taxable value; abatements are subject to conditions such as non-availability of CENVAT credit, invoice/bill specifications that charges are inclusive or indicate gross amount, and exclusion of non-interest receipts in financial leasing. Key services covered include various transport services, hotel and food supply, renting, renting of vehicles, chit services, tour-operator services, and financial leasing, with definitions and valuation rules provided.

Customs duty rates and exemptions prescribed for imports, setting standard and additional duty levels subject to specified conditions.
Notification prescribes effective customs duty treatment on imports by listing tariff classifications with corresponding standard (basic) and additional duty rates, and by exempting goods to the extent specified; benefits are subject to documentary, registration and undertaking conditions set out in the Annexure and related procedures, with multiple sectoral and itemised entries and cross-referenced amendments, and supersession of the prior notification.

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.

Service tax exemption: broad sectoral relief for health, education, sports, construction and charitable services under section 66B.
Notification exempts specified taxable services from the whole of service tax under section 66B of the Finance Act, 1994, listing sectoral categories: services to international organisations and the UN; healthcare, veterinary and charitable services by entities registered under section 12AA; religious and certain legal and arbitral services to non-business persons; clinical research testing; educational catering and transport tied to exempt education; sports participation and sponsorships; extensive construction and public-infrastructure services for government or public use; transport and goods carriage exemptions; specified insurance schemes; incubatee services subject to turnover and tenure conditions; and various intermediary, exhibition, telephone, slaughtering and non-taxable-territory receipt exemptions, with accompanying definitions and an effective date linked to section 66B.

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.

Exemption scope expanded: bullet proof helmets added to defence imports exemption under customs notification framework.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No.39/96 Customs by substituting in the Table against S.No.16 the words "bullet proof jackets" with "bullet proof jackets and bullet proof helmets", thereby extending the same customs exemption to bullet proof helmets under the existing miscellaneous exemption framework for specified defence and government users.

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.

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.

Determination of value of works contract services prescribes valuation methods and specified service portions for contracts and catering.
Amendment prescribes that value of works contract service equals gross amount charged less value of transfer of property in goods, and lists service components (labour, sub-contractor payments, planning/design, hired machinery, consumables, establishment costs, related expenses and profit). Where segregation is not made, presumptive valuation applies: 40% of total for original works (25% if land included) and 60% for other works. For food and drinks supply, service value is 40% for restaurant supply and 60% for outdoor catering of the total amount; goods for human consumption under chapters 1-22 are not inputs for the service portion.

Amendment to Customs Notification: substitutes the Explanation's cross reference to update the tariff reference and duty framework.
The Central Government amends Notification No. 27/2011 Customs by substituting in the Explanation the reference "3/ITC (PN)/92 97, dated the 27th May, 1992" with "21/2009 14, dated the 1st December, 2009" under the powers of section 25(1) of the Customs Act, 1962, as effected by Notification No. 10/2012 Customs dated 17th March 2012.