Notification 4/2014 granting the exemption came during the Interim Budget dated 17.02.2014 and the one extending the concession from 30.06.2014 to 31.12.2014 was issued on 25.06.2014 by notification 6/2014-CE, since there is no further amendment to extend period after 31.12.2014,benefit of lower levy under the notification 4/2014 is not available from 01.01.2015. All goods mentioned in notification 4/2014 shall be levied at same rate excising on 17.02,2014 from 01.01.2015......! Since Principle notification 12/2012 is a tariff notification any further extension will not effect 01.01.2015 to such time.
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