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

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1 [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) NOTIFICATION No. 8/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E). - 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, 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. 1/2011- Central Excise, dated the 1 st March, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 116(E), dated the 1 st March, 2011, namely: - In the said notification, in the Table, - (i) after serial number 51 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 51A Gloves specially designed for use in sports ; (ii) serial number 63 and the entries relating thereto shall be omitted; (iii) after serial number 70 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 70A 54 or 55 Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles ; (iv) against serial number 97, in column (3), for the existing entry, the following entry shall be substituted, namely:- Sewing machines other than those operated with electric motors, whether in-built or attachable to the body ;

2 (v) serial number 104 and entries relating thereto shall be omitted. [F. No.334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 116(E), dated the 1 st March, 2011 and last amended by notification No. 23/2013-Central Excise, dated the 31 st July, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 522(E) dated the 31 st July, 2013.

3 [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) NOTIFICATION No. 9/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E). - 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, 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. 2/2011- Central Excise, dated the 1 st March, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 117(E), dated the 1 st March, 2011, namely: - In the said notification, in the Table,- (i) after serial number 28 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) 28A Gloves specially designed for use in sports ; (ii) against serial number 58, in column (3), for the existing entry, the following entry shall be substituted, namely:- Sewing machines other than those operated with electric motors, whether in-built or attachable to the body ; (iii) serial number 63 and the entries relating thereto shall be omitted. [F. No.334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 117(E) dated the 1 st March, 2011 and last amended by notification No.16/2013-Central Excise, dated the 8 th May, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 295(E), dated the 8 th May, 2013.

4 [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) NOTIFICATION No. 10/2014- Central Excise New Delhi, the 11th July, 2014 G.S.R. (E).- 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, 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.64/95- Central Excise, dated the 16 th March, 1995 published in the Gazette of India, Extraordinary vide number G.S.R.256 (E), dated the 16 th March, 1995, namely:- In the said notification, in the Table, after serial number 35, the following serial number and entries shall be inserted, namely:- (1) (2) (3) 36. All goods If,- (i) the said goods are manufactured by the Indian Offset Partner (hereinafter referred to as IOP) of the contractor to the National Technical Research Organisation, (hereinafter referred to as NTRO); (ii) the said goods are supplied by the IOP for use in the radars acquired by the NTRO from the contractor; (iii) before clearance of the said goods, the manufacturer furnishes a duty exemption certificate from an officer of the NTRO, not below the rank of Joint Secretary to the Government of India, - (a) indicating the details of the purchase order placed by the NTRO on the contractor; (b) indicating the details of the purchase order placed by the contractor on the IOP, along with the quantity and description of goods required to be supplied by the IOP to the contractor; and (c) certifying that the said goods are intended for

5 use in the radars acquired by the NTRO from the contractor. Explanation. Nothing contained in this exemption shall have effect on or after the 1 st day of January, [F.No.334/15/2014 TRU] (Akshay Joshi) Under Secretary to the Government of India Note: - The principal notification No.64/95-Central Excise, dated the 16 th March, 1995 was published in the Gazette of India, Extraordinary, vide number G.S.R. 256(E), dated the 16 th March, 1995 and last amended by notification No. 26/2013- Central Excise, dated the 30 th August, 2013 vide number G.S.R. 587(E), dated the 30 th August, 2013.

6 [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) NOTIFICATION No. 11/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, 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. 108/95-Central Excise, dated the 28 th August, 1995 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 602(E) dated the 28 th August, 1995, namely: - In the said notification, after the proviso, the following shall be inserted, namely:- 2. Where the said goods are cleared prior to the 1 st March, 2008, the manufacturer may - (a) transfer the said goods to a new project subject to the condition that the manufacturer produces before the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture, a certificate from the officer concerned of the Central Government, State Government or Union territory Administration, as the case may be, that the said goods are no longer required for the said project and a declaration from the United Nations, the World Bank, the Asian Development Bank or any other international organization listed in the Annexure to the said notification that the said goods are required for the new project and the said project has duly been approved by the Government of India; or (b) pay duty of excise which would have been payable but for the exemption contained herein on the depreciated value of the said goods subject to the condition that the importer produces before the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture, a certificate from the officer concerned of the Central Government, State Government or Union territory Administration, as the case may be, that the said goods are no longer required for the existing project. The depreciated value of the said goods

7 shall be equal to the original value of the goods at the time of clearance reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the said goods, namely:- (i) for each quarter in the first year at the rate of 4 per cent; (ii) for each quarter in the second year at the rate of 3 per cent; (iii) for each quarter in the third year at the rate of 2.5 per cent; and (iv) for each quarter in the fourth year and subsequent years at the rate of 2%, subject to the maximum of 70%.. [F. No.334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India Note.- The principal notification No. 108/95-Central Excise, dated the 28 th August, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 602(E) dated the 28 th August, 1995 and last amended by notification No.13/2008-Central Excise, dated the 1 st March, 2008 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 141(E) dated the 1 st March,2008.

8 [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) Notification No. 12/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E). - 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, 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 G.S.R. 163(E), dated the 17 th March, 2012, namely: - In the said notification,- (a) in the Table,- (i) against serial number 35, for the entry in column (4), the entry 16% shall be substituted; (ii) against serial number 48, for the entry in column (2), the entry shall be substituted; (iii) in serial number 70, against item (ii) of column (3), for the entry in column (4), the entry ` 2.35 per litre shall be substituted; (iv) for serial number 81 and the entries relating thereto, the following shall be substituted namely: , , Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers by the Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Limited Nil - ;

9 (v) after serial number 133 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 133A 3208, 3815, 3901, 3920 The following goods for use in the manufacture of Ethylene Vinyl Acetate (EVA) sheets or backsheet for manufacture of solar photovoltaic cells or modules, namely:- (i) EVA resin; (ii) EVA masterbatch; (iii)poly Ethylene Terphthalate (PET) film; (iv) Poly Vinyl Fluoride(PVF); (v) Poly Vinyl Di-Fluoride (PVDF); (vi) Adhesive Resin; and (vii) Adhesive Hardner. Nil 51 ; (vi) for serial number 142 and the entries relating thereto, the following shall be substituted, namely : or Matches, in or in relation to the manufacture of which, any or all the processes of frame filling, dipping of splints in the composition for match heads, pasting of labels on match boxes, veneers or cardboards and packaging are carried out with the aid of power. 6% - ; (vii) after serial number 144 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 144A 38 Dichloro Diphenyl Trichloroethane (DDT) Nil - ; manufactured by Hindustan Insecticides Limited for supply to the National Vector Borne Diseases Control Programme (NVBDCP) for mosquito control of the Ministry of Health and Family Welfare (viii) in serial number 147, the Explanation in column (3) shall be omitted; (ix) after serial number 148 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 148A 3920, 3921 Ethylene vinyl acetate (EVA) sheets or backsheet for use in the manufacture of solar photovoltaic cells or modules Nil 51 ;

10 (x) after serial number 149 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 149A Any Chapter Security fibre and security threads for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore Nil 2 ; (xi) against serial number 172A, for the entry in column (4), the entry 6% shall be substituted; (xii) for serial number 180 and the entries relating thereto, the following shall be substituted, namely: (a) Footwear of retail sale price not exceeding ` 500 per pair; (b) Footwear of retail sale price exceeding ` 500 but not exceeding ` 1,000 per pair. Explanation. - 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, as the case may be, and the price is the sole consideration for sale Nil 6% ; (xiii) after serial number 187B and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 187C 70 Solar tempered glass for use in the manufacture of solar photovoltaic cells or modules, solar power generating equipment or systems and flat plate solar collectors Nil 2 ; (xiv) after serial number 211 and the entries relating thereto, the following serial number and entries shall be inserted. 211A Forged steel rings for manufacture of special bearings for use in wind operated electricity generators Nil 50 ; (xv) after serial number 215 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

11 215A 7408 Flat copper wire for use in the manufacture of Photovoltaic (PV) ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil 51 ; (xvi) after serial number 239 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 239A Any Chapter Reverse Osmosis (RO) membrane element for water filtration or purification equipment (other than household type filters) based on reverse osmosis technology using thin film composite membrane (TFC) Nil - ; (xvii) after serial number 241 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 241A Any Chapter Reverse Osmosis (RO) membrane element for 6% - household type filters 241B , The following goods used in processing and 6% - ; , packaging of agricultural, apiary, horticultural, , , dairy, poultry, aquatic and marine produce and meat, namely: (i) machinery for cleaning or drying bottles or other containers; (ii) machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; (iii) other packing or wrapping machinery; (iv) parts of machinery at (i) to (iii) (xviii) after serial number 245 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 245A 8435 All goods 6% - 245B , , (i) machinery for the preparation of meat or poultry; 6% - ; (ii) machinery for preparation of fruits, nuts or vegetables; (iii) parts of machinery at (i) and (ii) (xix) after serial number 321 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

12 321A 85 or 94 LED (Light Emitting Diode) driver and MCPCB (Metal Core Printed Circuit Board) for use in manufacture of LED lights and fixtures or LED lamps 6% - ; (xx) after serial number 332 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 332A Any Chapter Parts consumed within the factory of production for the manufacture of goods specified in LIST 8 Nil 2 ; (xxi) for serial number 340, and the entries relating thereto, the following shall be substituted, namely:- 340 Any Chapter Parts used within the factory of production or in any other factory of the same manufacturer used in the manufacture of goods falling under heading 8701 Nil 3 ; (xxii) against serial number 346, for the existing entry in column (2), the following entry shall be substituted, namely:- 85 (except , , , ) ; (b) In the ANNEXURE,- (i) for condition No. 48, and the entries relating thereto, the following shall be substituted, namely:- 48. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from the Chairman or the Managing Director or the Director (Electrical) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd. to the effect that- (i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and (ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd. ; (ii) after the condition number 49 and the entries relating thereto, the following shall be inserted, namely:-

13 50. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending the grant of this exemption and the said officer certifies that the goods are required for the manufacture of special bearings for use in wind operated electricity generators. 51. If, before clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Electronics and Information Technology (DeitY) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose. ; (iii) in the LIST 8,- (A) for the brackets, words, letter and figures (See S.No. 332), the brackets, words, letters and figures (See S.No. 332 and 332A) shall be substituted; (B) item number (21) and the entry relating thereto shall be omitted. [F. No. 334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India Note.- The principal notification No. 12/2012-Central Excise, dated the 17 th March, 2012 was 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 and was last amended vide notification No.6/2014- Central Excise, dated the 25 th June, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.418 (E) dated the 25 th June, 2014.

14 [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) NOTIFICATION No. 13/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E).- 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, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods mentioned in column (1) of the Table below of the description specified in column (2) of the said Table from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the condition that the manufacturer produces at the time of clearance of the said goods, before the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said goods are required for the National AIDS Control Programme funded by Global Fund to fight AIDS, TB and Malaria(GFATM):- TABLE (1) (2) Goods Description Anti-Retroviral Drugs (ARV Drugs) Adult First Line - Zidovudine 300 mg + Lamivudine 150 mg + Nevirapine 200 mg, Zidovudine 300 mg + Lamivudine 150 mg, Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir 300 mg + Lamivudine 300 mg, Nevirapine 200 mg, Efavirenz 600 mg, Stavudine 30 mg + Lamivudine 150 mg + Nevirapine 200 mg, Stavudine 30 mg + Lamivudine 150 mg, Abacavir 600 mg + Lamivudine 300 mg and Tenofivir 300 mg + Lamivudine 300 mg + Efavirenz 600 mg. Adult Second Line - Atazanavir 300 mg Capsules, Ritonavir 100 mg tablets, Lopinavir 200 mg + Ritonavir 50 mg tablets. Paediatric Drugs - Zidovudine 60 mg + Lamivudine 30 mg + Nevirapine 50 mg tablets,

15 Diagnostics and Equipments Stavudine 6 mg + Lamivudine 30 mg + Nevirapine 50 mg tablets, Abacavir 60 mg + Lamivudine 30 mg, Zidovudine 60 mg + Lamivudine 30 mg tablets, Stavudine 6 mg + Lamivudine 30 mg tablets, Nevirapine 50 mg tablets, Efavirenz 200 mg tablets, Lopinavir 100 mg + Ritonavir 25 mg tablets. Cluster of Differentiation (CD) 4 Kits / Reagents, HIV-DNA-PCR Kits for DNA Testing of Early Infant Diagnostics, Viral Load Kits, CD4 Machines, Viral Load Machines. 2. Nothing contained in this notification shall have effect on or after the first day of April, [F.No.334/15/2014 TRU] (Akshay Joshi) Under Secretary to the Government of India

16 [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) Notification No.14/2014-Central Excise New Delhi, the 11th July, 2014 G.S.R. (E).- 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, 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. 33/2005- Central Excise, dated the 8 th September, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 570(E), dated the 8 th September, 2005, namely: - In the said notification,- (a) in the opening paragraph, after the words, initial setting up of a project for the generation of power, the words, brackets and letters or generation of compressed biogas (Bio-CNG) shall be inserted; (b) in condition (i), after the words, initial setting up of a project for the generation of power, the words, brackets and letters or compressed bio-gas (Bio-CNG), as the case may be, shall be inserted; (c) in condition (ii), for the words the manufacturer proves, the words in the case of projects for the generation of power, the manufacturer proves shall be substituted. [F.No.334/15/2014-TRU] (Akshay Joshi) Under Secretary to the Government of India Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R. 570(E), dated the 8 th September, 2005 and was last amended by notification No 34/2010-C.E., dated the 18 th November, 2010 vide number G.S.R. 916(E), dated the 18 th November, 2010.