03 August 2024
**Notification No. 12/2012-Central Excise**, dated 17th March 2012, provides details on the exemption of central excise duty on various goods. Specifically, **Serial Number 336** in this notification pertains to certain types of goods and their eligibility for exemption.
**Serial Number 336** in Notification No. 12/2012-Central Excise typically pertains to a specific category of goods that are exempt from central excise duty under certain conditions.
### **Key Points for Serial Number 336:**
1. **Description of Goods:** Serial Number 336 refers to certain specified goods that are eligible for exemption from central excise duty when dispatched under specific conditions outlined in the notification.
2. **Exemption Terms:** - Goods specified under Serial Number 336 are exempt from excise duty subject to the conditions mentioned in the notification. - To qualify for this exemption, goods must meet the criteria outlined in the notification.
3. **Procedure for Claiming Exemption:** - **Documentation:** Ensure that all necessary documentation is maintained to substantiate the claim for exemption. This includes proper invoices, delivery challans, and any other relevant records. - **Filing:** When claiming an exemption under Serial Number 336, ensure that this is correctly reflected in the Excise Return and other relevant compliance documents.
### **Action Required:**
1. **Verify Specific Goods:** Confirm the exact nature of the goods falling under Serial Number 336 and their eligibility for exemption. 2. **Documentation and Compliance:** Maintain detailed records and documentation as per the requirements of Notification No. 12/2012-Central Excise to substantiate the exemption claim. 3. **Consult Tax Professional:** For specific guidance tailored to your situation, consider consulting with a tax professional or excise consultant to ensure proper compliance with the exemption rules.
### **Summary:**
**Notification No. 12/2012-Central Excise, Serial Number 336** provides exemption from central excise duty for certain goods. Ensure that you meet the conditions specified in the notification and maintain proper documentation to claim the exemption. For accurate application, refer to the detailed terms in the notification or seek professional advice.