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«Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** P. K. Mohanty Joint Secretary (TRU-I) Tel: 23092687, Fax: ...»

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10) Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 is being amended with retrospective effect from 13.04.2010 to provide that where a manufacturer manufactures pouches of different RSPs on a single machine in a month, the duty liability for that month would be the duty applicable to the highest of the RSP so manufactured. This will align the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 with the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 with regard to manufacture of pouches of different RSPs on a single machine under the compounded levy scheme. Clause 101 of the Finance (No.2) Bill, 2014 refers.

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1) Representations have been received regarding the eligibility of aircraft engines and parts thereof for customs duty exemption under S.No.454 of notification No.12/2012-Customs, dated 17th March, 2012. It is clarified that aircraft engines and parts thereof are eligible for customs duty exemption when imported for servicing, repair or maintenance of aircrafts used for scheduled operations subject to fulfilment of conditions specified therein.

2) A doubt has been raised as to whether road construction machinery imported under notification No.12/2012-Customs, dated 17.03.2012 [Sl.No.368] can be sold within 5 years of importation on payment of customs duty on depreciated value and whether individual constituents of the consortium whose names appear in the contract may import goods under the notification. It is reiterated that road construction machinery imported duty free can be sold within 5 years of importation subject to payment of customs duty on depreciated value subject to the conditions specified therein and that individual constituents of the consortium whose names appear in the contract can import goods under the said notification.

3) Under S.No.7 of notification No. 39/96-Cus dated 23.7.1996, paints, consumables, metallic and non-metallic materials etc. in any form and articles thereof conforming to aeronautical specification accompanied with certificate of conformance / release note / airworthiness certificate for development are exempt from BCD and CVD subject to conditions specified thereon. Representations have been received regarding the scope of the said exemption. It is clarified that the exemption is available to all materials in any form and articles thereof, subject to the overall condition that they conform to aeronautical specification accompanied with certificate of conformance/release note/airworthiness certificate for development.

CENTRAL EXCISE

1) In pursuance of discussions in the Tariff Conference of Chief Commissioners of Central Excise held on 16-17 September, 2013 at Pune, a clarification was sought regarding the exemption from education cess and secondary & higher education (SHE) cess on the clean energy cess leviable on coal vide notifications No.28/2010-CE and No.29/2010-CE, both dated 22.06.2010. It is clarified that the exemption from education cess and SHE cess under notifications No.28/2010-CE and No.29/2010-CE, both dated 22.06.2010 is applicable only in respect of the clean energy cess leviable on coal. Hence, education cess and SHE cess are not leviable on clean energy cess, but shall be leviable on excise duty on coal.

2) Doubts have been raised regarding the scope of the exemption from excise duty available for heena powder or paste under S.No.134 of notification 12/2012- Central Excise dated 17th March, 2012 in the context of the phrase “not mixed with any other ingredient”. It is clarified 19 that the exemption is available to heena powder mixed with a liquid, so far that the liquid is a medium to change the form of heena powder into paste but excludes products like heena dye and such other products which are cosmetics.

3) A reference has been received from the Railway Board in the context of S.No.106 of notification No.1/2011-CE dated 1st March, 2011 as to whether manufacturers of goods (including rolling stock) falling under headings 8601 to 8606 are eligible for CENVAT credit. It is clarified that all goods falling under headings 8601 to 8606 (except 8604) attract 2% (without CENVAT credit) under the notification referred to above or 6% (with CENVAT credit) by Tariff. Hence, manufacturers of such goods paying 6% excise duty are eligible for CENVAT credit. Prior to 17.03.2012, the duty was 5% with CENVAT benefit.

4) All goods falling under any Chapter supplied against International Competitive Bidding (ICB) are fully exempt from excise duty [Sl.No.336 of notification No. 12/2012-CE dated 17.3.2012], subject to the condition: “If the goods are exempted from the duties of customs leviable under the First Schedule to Customs Tariff Act 1975 and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India”. A doubt has been raised whether the excise duty exemption under this notification is available to subcontractors who supply goods to the main contractor who has won the ICB contract. It is clarified that the said exemption is also available to sub-contractors for manufacture and supply of goods for or on behalf of the main contractor (who has won the bid for the project through ICB) for execution of the said project, subject to compliance of conditions specified, if any.





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Amendments in the Customs Act, 1962

1) The Customs Act, 1962 is being amended so as to provide that a reference in that Act to a Chief Commissioner of Customs or a Commissioner of Customs may also include a reference to the Principal Chief Commissioner of Customs or the Principal Commissioner of Customs, as the case may be. It also seeks to provide for consequential amendments in the Act.

2) Section 3 is being amended so as to provide for inclusion of the Principal Chief Commissioner of Customs and Principal Commissioner of Customs in the class of officers of customs.

3) Section 15(1) is being amended to provide for determination of rate of duty and tariff valuation for imports through a vehicle in cases where the Bill of Entry is filed prior to the filing of Import Report (as the Manifest is called in case of imports by land).

4) Section 25 is being amended to provide that the customs duties on mineral oils including petroleum & natural gas extracted or produced in the continental shelf of India or the exclusive economic zone of India shall not be recovered for the period prior to 7th February, 2002.

5) Section 46(3) is being amended to allow the filing of a Bill of Entry prior to the filing of Import Report (as the Manifest is called in case of imports by land) for imports through land route.

6) Section 127A is being amended to change the name of the „Customs and Central Excise Settlement Commission‟ to the „Customs, Central Excise and Service Tax Settlement Commission‟.

7) Section 127B(1) is being amended to replace the reference to section 28AB with a reference to section 28AA and to provide that an application for settlement of cases can also be filed in cases where a Bill of Export, Baggage Declaration, Label or Declaration accompanying the goods effected through Post or Courier have been filed.

8) Section 127B is also being amended so as to omit sub-section (2) since the same is redundant.

9) Section 127L is being amended so as to insert an Explanation that the concealment of particulars of duty liability relates to any such concealment made from the officer of customs and not from the Settlement Commission.

10) Section 129A(1) is being amended so as to increase the discretionary powers of the Tribunal to refuse admission of appeal from the existing Rs.50,000 to Rs.2 lakh.

11) Section 129A(1B) is being amended to substitute the words “by notification in the official gazette” with the words “by order” so as to enable the Board to constitute a Review Committee by way of an order instead of by way of a notification.

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12) Section 129B(2A) is being amended to omit the first, second and third proviso in view of substitution of section 129E with a new section.

13) Section 129D is being amended to insert a proviso in sub-section (3) so as to vest the Board with powers to condone delay for a period of upto 30 days, for review by the Committee of Chief Commissioners of the orders in original passed by the Commissioner of Customs.

14) Section 129E is being substituted with a new section to prescribe a mandatory fixed predeposit of 7.5% of the duty demanded or penalty imposed or both for filing appeal with the Commissioner (Appeals) or the Tribunal at the first stage and another 10% of the duty demanded or penalty imposed or both for filing second stage appeal before the Tribunal. The amount of pre-deposit payable would be subject to a ceiling of Rs. 10 crore.

15) Section 131BA is being amended so as to enable the Commissioner (Appeal) to take into consideration the fact that a particular order being cited as a precedent decision on the issue has not been appealed against for reasons of low amount.

Amendments in the Customs Tariff Act, 1975

1) Section 8B of the Customs Tariff Act, 1975 is being amended so as to provide for levy of safeguard duty on inputs/raw materials imported by an EOU and cleared into DTA as such or are used in the manufacture of final products & cleared into DTA. This change will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act,

1931. Clause 86 of the Finance (No.2) Bill, 2014 refers.

Amendment in the First Schedule to the Customs Tariff Act, 1975:

1) Tariff item 2402 20 60 is being omitted as a consequential change to amendment in the First Schedule to the Central Excise Tariff Act.

2) The tariff rate of basic customs duty on goods falling under tariff items 8517 62 90 and 8517 69 90 is being increased from Nil to 10%.

3) The unit quantity code against certain entries is being changed.

The changes at 1) and 2) will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. Clause 87 of the Finance (No.2) Bill, 2014 refers.

Amendments in the Central Excise Act, 1944

1) The Central Excise Act, 1944 or Finance Act, 1994 is being amended so that a reference in that Act to a Chief Commissioner of Central Excise or a Commissioner of Central Excise may also include a reference to the Principal Chief Commissioner of Central Excise or the Principal Commissioner of Central Excise, as the case may be. It also seeks to provide for consequential amendments in the Act.

2) Section 2(b) is being amended so as to provide for inclusion of Principal Chief Commissioner of Central Excise and Principal Commissioner of Central Excise in the definition of the Central Excise Officer.

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3) Section 15A is being inserted so as to empower the Central Government to prescribe an authority or agency to whom the information return shall be filed by the specified persons such as Income Tax Authorities, State Electricity Boards, VAT or Sales Tax Authorities, Registrar of Companies. Information can be collected for the purposes of the Act, such as, to identify tax evaders or recover confirmed dues. It is also proposed to insert a new section 15B which provides for imposition of penalty if the information return is not submitted.

4) Section 31(g) and section 32(1) is being amended to change the name of the „Customs and Central Excise Settlement Commission‟ to the „Customs, Central Excise and Service Tax Settlement Commission‟.

5) Section 32E(1) is being amended to replace the reference to section 11AB with a reference to section 11AA.

6) Section 32E(1) is also being amended to allow filing of applications of settlement before the Settlement Commission in cases where the applicant has not filed the returns after recording reasons for the same.

7) Section 32E is being amended to omit sub-section (2) since the same is redundant.

8) Section 32O(1) is being amended so as to insert an Explanation that the concealment of particulars of duty liability relates to such concealment made from the officer of central excise and not from the Settlement Commission.

9) Section 35B(1) is being amended so as to increase the discretionary powers of the Tribunal to refuse admission of appeal from the existing Rs.50,000 to Rs.2 lakh.

10) Section 35B(1B) is being amended to substitute the words “by notification in the official gazette” with the words “by order” so as to enable the Board to constitute a Review Committee by way of an order instead of by way of a notification.

11) Section 35C(2A) is being amended to omit the first, second and third proviso in view of substitution of section 35F with a new section.

12) Section 35E is being amended to insert a proviso in sub-section (3) to vest the Board with powers to condone delay for a period upto 30 days for review by the Committee of Chief Commissioners of the orders in original passed by the Commissioner of Central Excise.

13) Section 35F is being substituted with a new section to prescribe a mandatory fixed predeposit of 7.5% of the duty demanded or penalty imposed or both for filing appeal with the Commissioner (Appeals) or the Tribunal at the first stage and another 10% of the duty demanded or penalty imposed or both for filing second stage appeal before the Tribunal. The amount of pre-deposit payable would be subject to a ceiling of Rs.10 crore.

14) Section 35L is being amended so as to clarify that determination of disputes relating to taxability or excisability of goods is covered under the term „determination of any question having a relation to rate of duty‟ and hence, appeal against Tribunal orders in such matters would lie before the Supreme Court.

15) Section 35R is being amended so as to enable the Commissioner (Appeal) to take into consideration the fact that a particular order being cited as a precedent decision on the issue has not been appealed against for reasons of low amount.

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16) The Third Schedule to the Central Excise Act, 1944 is being aligned with notification No.



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