Excise duty on cotton garments amended to cover branded readymade cotton goods including non-cotton accessories.
Amends Notification No.7/2012-Central Excise by substituting the serial 7 entry to read "All goods of cotton, not containing any other textile material," and clarifies that this includes goods made from cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar non-cotton items used for stitching, fastening, holding or adornment, thereby changing the tariff treatment of branded readymade cotton garments and made-ups under the Central Excise regime.

Exemption for captive intermediate goods reduces excise on inputs used to make exempt final products within the factory.
Exemption for specified intermediate goods captively consumed within the factory of production in the manufacture of final products that qualify for Area Based Exemption in Himachal Pradesh and Uttarakhand; goods listed in the Annexures to earlier notifications are exempted from excise duty to the extent specified in the Table, subject to tariff classifications in the First Schedule to the Central Excise Tariff Act; the notification identifies two Annexure-based categories and notes its subsequent rescission.

Rescission of excise notification withdraws concessional duty on mobile handsets while preserving prior actions.
The Central Government, exercising its powers under the Central Excise Act, has rescinded the earlier notification that provided concessional excise treatment for mobile handsets including cellular phones, removing that tariff concession while expressly preserving the effect of actions done or omitted before the rescission.

Compound levy rate for stainless pattis/pattas increased per cold rolling machine per month under amended Central Excise notification.
Amendment substitutes the monetary entry in para 1, item (i) of Notification No.17/2007 Central Excise to increase the compound levy rate for stainless pattis/pattas per cold rolling machine per month, effected by Notification No.5/2013 Central Excise issued under Rule 15 of the Central Excise Rules, 2002.

Resident public limited company specified as a class of persons for service tax notification, with statutory company and residency definitions.
The Central Government specifies resident public limited company as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 for service tax purposes. "Public limited company" adopts the Companies Act meaning and includes a private company becoming public by conversion; "resident" adopts the residency meaning applicable to companies under the Income-tax Act, thereby defining the scope of the notified class.

Resident public limited company specified as class under Central Excise Act, with company and resident definitions provided.
Specifies resident public limited company as a class of persons under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The notification supplies operative definitions: "public limited company" adopts the companies statute meaning for "public company" and includes a private company that becomes public by the relevant corporate provision; "resident" adopts the resident meaning from the income-tax statute insofar as it applies to a company.

Recovery of CENVAT credit triggers recovery under rule 14 if mandated amounts by manufacturers or service providers remain unpaid.
Adds an Explanation to rule 3 of the CENVAT Credit Rules, 2004 stating that if a manufacturer or provider of output service fails to pay amounts payable under sub rules (5), (5A) and (5B), those amounts shall be recovered in the manner provided in rule 14 for recovery of CENVAT credit wrongly taken.

Service Tax amendments narrow specified exemptions and redefine covered services, altering copyright, restaurant and transport scopes.
The notification amends Notification No.25/2012-Service Tax by substituting wording in entry 9, replacing entries 15, 19 and 21 with narrowed exemption scopes (copyright transfers limited to certain works; restaurant exemptions for non air conditioned premises; specified goods transport agency exemptions including agricultural produce, small consignments, foodstuffs, fertilizers, registered newspapers, relief materials and defence equipment), omitting items in entry 20 and entry 24, limiting entry 25(b) to "a vessel", and altering clause (k) of the definitions by deleting an "or" and omitting a sub clause; the amendments commence 1st April, 2013.

Service tax on construction for sale imposes differential tax rates depending on residential unit size or transaction value.
Amendment substitutes entry 12 in Notification No.26/2012 to treat construction of a complex, building, civil structure or part thereof intended for sale as a taxable service where CENVAT credit on inputs has not been taken and the value of land is included in the amount charged; it prescribes differential tax rates for residential units meeting carpet-area or lower-amount criteria and for other cases, effective 1 March 2013.

Interest on refund: amendment mandates statutory interest on refunds from final assessment, subject to conditional limitation.
Substitutes sub-rule (5) of rule 7 to provide that where an assessee is entitled to a refund consequent to an order of final assessment under the final-assessment provision, interest shall be paid on such refund subject to sub-rule (6) and in accordance with the interest provision in the Act.

MRP based assessment for branded AYUSH medicaments establishes abatement and aligns tariff classification for pressure cookers.
Amendment prescribes MRP based assessment with a thirty-five percent abatement for branded medicaments used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, substitutes tariff entries to align a pressure cooker heading, and replaces serial number 125 to define two categories of medicaments and a brand name definition.

Special Economic Zone designation for IT services confers SEZ status and deems the area an Inland Container Depot.
Notification designates a sector specific Special Economic Zone for information technology and IT enabled services at Village Cheemeni, Kasaragod (40.4711 hectares, survey no. 260/1 A1A1), approves its development, and constitutes an Approval Committee comprising specified ex officio members and a developer representative. The Central Government further declares the SEZ to be deemed an Inland Container Depot under the Customs Act, and the record indicates the notification was later rescinded.

Common Adjudicating Authority assignment directs adjudication of a DRI show cause notice by the Customs Commissioner at ICD Tughlakabad.
The Board assigns the show cause notice relating to M/s. Shubh Resources Pvt. Ltd. to the Commissioner of Customs, ICD Tughlakabad, directing that the Commissioner undertake adjudication of the notice under the notification-based delegation of adjudicatory authority; the assignment is circulated to relevant customs and revenue offices for administrative coordination.

Common adjudicating authority appointed to adjudicate a customs show cause notice assigning jurisdiction to central excise authority.
Pursuant to Notification No.15/2002 Customs (N.T.) under section 4(1) of the Customs Act, 1962, the Board assigns the show cause notice issued by the Directorate of Revenue Intelligence in the case of M/s Gosil Export Pvt. Ltd. to the Commissioner of Central Excise, Jaipur 1 as the Common Adjudicating Authority for adjudication.

Appointment of Common Adjudicating Authority assigns Show Cause Notice to Commissioner for adjudication under customs law.
A show cause notice issued by the Directorate of Revenue Intelligence is administratively assigned to the Commissioner of Customs (Imports), New Custom House, Ballard Estate, Mumbai for adjudication under Notification No.15/2002 (Customs (N.T.)), designating the Commissioner as the Common Adjudicating Authority and directing service copies to relevant revenue and customs offices.

Common Adjudicating Authority assignment directs adjudication of a DRI show cause notice to the designated import commissionerate.
Assignment under the Customs delegation framework directs that the show cause notice issued by the Directorate of Revenue Intelligence in the Classic Marble Group matter be adjudicated by the Commissioner of Customs (Import), JNCH, Nhava Sheva, identifying that commissionerate as the Common Adjudicating Authority for the specified notice and circulating the allocation to relevant customs formations for implementation.

Form T-2 information requirement applies to high-turnover dealers from the announced effective date; applicability for others deferred.
The Commissioner directed phased enforcement of Form T-2 information submission: dealers above the gross turnover threshold (excluding exclusively tax-free dealers and wholly exporters) must comply from the announced effective date, while applicability to other dealers will be notified later; the notification also mandates publication, departmental circulation, public notice and website upload to secure compliance.

Import of Used Rails now free subject to pre-shipment radiation inspection and contractual assurance against radioactive contamination.
Import of used rails under ITC(HS) Code 7302 is permitted as a free import provided the importer produces a Pre-shipment inspection certificate from an approved agency certifying radiation levels do not exceed natural background (with background and maximum values stated) and a copy of the contract with the exporter affirming the consignment contains no radioactive contaminated material, to be presented at customs clearance.

Import policy for second hand goods: specified capital items restricted; refurbished spares free with engineer certification.
The Foreign Trade Policy amendment revises Para 2.17 to classify second hand goods and specify import conditions: specified second hand capital goods (including personal computers/laptops, photocopiers, air conditioners, diesel generating sets) are restricted and importable against authorization; refurbished/reconditioned spares of capital goods are free subject to a Chartered Engineer certificate verifying at least eighty percent residual life; all other second hand capital goods are free; non-capital second hand goods are restricted and importable only against authorization.

Delhi composition scheme for works contracts sets turnover-based tax rates, procurement limits and record, TDS and withdrawal rules.
Provides a composition scheme for registered dealers executing works contracts in Delhi with tabled composition tax rates applied to turnover as defined by total consideration for transfer of property in goods together with labour and service charges. Dealers choose Scheme A (no outside-Delhi procurements/sales except plant/equipment) or Scheme B (permitted inter-state/import procurements for use in Delhi), must forgo input tax credits, maintain specified records, pay tax on opening stock when opting in, file and pay quarterly/ monthly as prescribed, and comply with TDS, withdrawal, and default consequences under the Act.