Zero Excise Duty for Dicalcium Phosphate of Animal Feed Grade

12% CVD for Railway for Tramway Track Construction Material to Avail Cenvat on Inputs

[Central Excise Notification No. 03 dated 3^rd February 2014]

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated the 17^th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163(E), dated the 17^th March, 2012, namely:-

In the said notification,

(A) in the Table,

(i) after the serial number 94 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“94A

28

Dicalcium phosphate (DCP) of animal feed grade confirming to IS specification No. 5470:2002

Nil

-”;

(ii) after the serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“205A

7302 or 8530

Railway or tramway track construction material of iron and steel. Explanation.- For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails.

12%

49”;

(B) in the ANNEXURE, after the condition number 48 and the entries relating thereto, the following shall be inserted, namely:-

“49	If manufactured out of rails on which duty of excise has been paid and no credit of duty paid on such rails has been taken under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.”.

[F.No. 354/184/2013-TRU]

[F.No. 354/251/2013-TRU]