Notification No. 26/2012 – Central Excise (N.T.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 10th May, 2012

Notification No. 26/2012 – Central Excise (N.T.)

G.S.R. (E).-In exercise of the powers conferred by sub-section (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008, published in the Gazette of India, Extraordinary vide number G.S.R. 882(E), dated the 24th December, 2008, namely:-

In the said notification, in the TABLE,-

(i) against S. No. 68, for the entry in column (3), the entry “All goods except 841520” and for the entry in column (4), the entry “35” shall be substituted;

(ii) for S. No. 69 and the entries relating thereto, the following shall be substituted, namely :-

 

“69

84181090, 84182100, 84182900, 84183090, 84186920

All goods

35″;

 

(iii) against S. No. 71, for the entry in column (4), the entry “35” shall be substituted;

(iv) against S. No. 87, for the entry in column (3), the entry “Telephones sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones” shall be substituted;

(v) against S. No. 90, for the entry in column (3), the entry “All goods” shall be substituted;

(vi) against S. No. 91, for the entry in column (3), the entry “All goods” shall be substituted;

(vii) S. Nos. 92 and the entries relating thereto shall be omitted;

(viii) against S. No. 93, for the entry in column (3), the entry “All goods except 85232100, 85232960 to 85232990, 85234120 to 85234150, 85234930, 85234950 to 85234990, 85235210, 852359, 85238020, 85238030 and 85238060” shall be substituted;

(ix) against S. No. 94, for the entry in column (3), the entry “All goods except 85279912, 85279919 and 85279990” and for the entry in column (4), the entry “35” shall be substituted;

(x) S. Nos. 95 and 96 and the entries relating thereto shall be omitted;

(xi) against S. No. 97, for the entry in column (3), the entry “All goods” and for the entry in column (4), the entry “35” shall be substituted;

(xii) S. Nos. 98 and 99 and the entries relating thereto shall be omitted;

(xiii)     against S. No. 101, for the entry in column (3), the entry “All goods except lamps for automobiles” shall be substituted;

(xiv) after S. No. 101 and the entries relating thereto, the following shall be inserted, namely :-

 

“101A.

Chapter 84 or 85

Goods capable of performing two or more functions of items specified at Sl. No. 67 to 101 and 140 to 142

35″;

 

(xv) S. Nos. 143 and the entries relating thereto shall be omitted.

[F. No. 334/1/2012- TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

Note:  The principal notification No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008, published in the Gazette of India, Extraordinary, vide number G.S.R. 882(E), the 24th December, 2008, was last amended vide notification No. 07/2012-Central Excise (N.T.), dated the 17th March, 2012, published vide number G.S.R. 171(E), dated the 17th March, 2012.

Reference: Section 4A of the central excise Act,1944

Valuation of excisable goods with reference to retail sale price. – 

 
 

(1)   The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply.

 
 

(2)   Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette.

 
 

(3)   The Central Government may, for the purpose of allowing any abatement under sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods.

 
 

(4)   Where any goods specified under sub-section (1) are excisable goods and the manufacturer –

 
 

(a)     removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or

 
 

(b)     tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture,

then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section.

 
 

Explanation 1. — For the purposes of this section, “retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for such sale:

 
 

Provided that in case the provisions of the Act, rules or other law as referred to in sub-section (1) require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly.

 
 

Explanation 2. — For the purposes of this section, –

 
 

(a)    where on the package of any excisable goods more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price;

 
 

(b)    where the retail sale price, declared on the package of any excisable goods at the time of its clearance from the place of manufacture, is altered to increase the retail sale price, such altered retail sale price shall be deemed to be the retail sale price;

 
 

(c)     where different retail sale prices are declared on different packages for the sale of any excisable goods in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates

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