Rescinding notifications of central excise exemptions removes specified earlier exemptions while preserving actions taken before rescission.
The Central Government, invoking powers under section 5A(1) of the Central Excise Act read with specified Finance Act provisions, rescinds two specified central excise exemption notifications, withdrawing their prospective effect while expressly preserving effects of actions or omissions completed before the rescission.

Excise rate adjustment for DTA clearances from EOUs/EHTP/STP units updates specified tariff table entries.
The notification amends Notification No. 23/2003-Central Excise by omitting serial numbers 1A and 1B from the table and substituting revised excise rates in column (4) against serial numbers 5A, 6 and 7A for clearances from EOUs, EHTP and STP units to the Domestic Tariff Area.

Exemption from Secondary and Higher Education Cess removes the cess on First Schedule goods, including goods from fully export oriented units.
Exemption from Secondary and Higher Education Cess is granted on all goods falling within the First Schedule to the Central Excise Tariff Act, 1985, under section 5A of the Central Excise Act read with sections 136 and 138 of the Finance Act, 2007, removing the whole of the cess leviable thereon; the exemption also applies to excisable goods produced or manufactured by fully export oriented units brought to any other place in India in accordance with the Foreign Trade Policy.

Education Cess exemption removes cess liability on First Schedule central excise goods, including specified export oriented unit transfers.
Exempts from Education Cess all goods in the First Schedule to the Central Excise Tariff Act, 1985, removing the whole of the cess leviable under the Finance Act; the exemption extends to excisable goods produced or manufactured by a hundred per cent export oriented unit and brought to any other place in India in accordance with the Foreign Trade Policy.

Excise exemption for agarbatti: goods consumed within the factory for agarbatti manufacture exempted from central excise duty.
The amendment adds a new tariff entry to Notification No. 10/96-Central Excise making full exemption from excise duty available for goods consumed within the factory in the manufacture of agarbatti, by inserting a new serial entry in the notification table under powers conferred by the Central Excise Act, 1944.

Excise duty amendment updates tariff entries and exemptions, revising rates and adding sector specific concessional and nil entries.
Amendment to the Central Excise tariff notification extends the expiry proviso by one year and implements multiple table amendments: substitution, deletion and insertion of tariff entries and duty rates (many raised to 12.5% or given specified ad valorem/amount rates), and inserts sectoral nil or concessional entries for specified goods and inputs. The Annexure is amended to link customs exemption conditions to this exemption, to extend prescribed term lengths, and to add conditions denying exemption where CENVAT credit was taken and requiring a Ministry of New and Renewable Energy certificate for certain exemptions; List 8 item (5) is deleted.

Excise exemption for high speed diesel caps additional duty above prescribed rate under statutory excise powers.
Exemption to high speed diesel removes liability for additional excise duty insofar as such duty exceeds the amount calculated at the specified per litre rate, limiting additional duty payable on high speed diesel under the applicable Central Excise Tariff.

Exemption of petrol from additional excise duty limits levy above the prescribed fixed per litre rate under delegated finance powers.
Exemption of petrol from that part of the additional duty of excise which exceeds the amount calculated at the prescribed per litre rate, effected by the Central Government under delegated powers from the Finance Act and the Central Excise Act, caps additional excise liability on petrol at the prescribed per litre amount while leaving tariff classification and ordinary excise liabilities intact.

Exemption from Additional Excise Duty: waters with added sugar now excluded from the specified additional excise levy under amended notification.
The Central Government amended Notification No. 6/2005 Central Excise to insert a tariff entry exempting waters, including mineral and aerated waters containing added sugar, other sweetening matter or flavouring, by declaring Nil additional excise duty for that entry under the Finance Act, thereby excluding such beverages from the specified additional duty.

Tariff amendment inserts condensed milk in unit containers into the notification, altering duty option and cenvat credit applicability.
Amendment inserts a new serial number and entry in Notification No. 2/2011 Central Excise to list condensed milk put up in unit containers under tariff headings 04029110 or 04029920, bringing that commodity within the scope of the principal notification and its applicable duty and cenvat credit regime.

Tariff amendment adds condensed milk in unit containers to the notification, altering its exemption and cenvat credit rules.
Amendment inserts a new tariff entry for condensed milk put up in unit containers under HS headings 0402 91 10 or 0402 99 20 into the Table of Notification No. 1/2011-Central Excise, thereby modifying the notification's schedule and subjecting that commodity to the notification's exemption and cenvat credit conditions.

Duty rates for pan masala tied to pouch retail price and machine packing speed under revised excise notification.
Amends Notification No. 42/2008 to fix monthly duty per packing machine for pan masala and pan masala containing tobacco according to retail sale price bands and maximum machine packing speed (up to 300; 301-750; 751 and above pouches per minute), provides separate duty columns for each product variant, includes linear rate formulas for prices above the top band, and replaces the Illustration demonstrating duty computation.

Packing machine duty rates revised for tobacco products; new speed based and retail price linked duty schedules introduced.
Amendment prescribes revised packing machine duty rates by substituting Table 1 and Table 2 with schedules that set monthly duty per packing machine according to retail sale price bands, presence or absence of lime tube/pouches, and machine maximum packing speed; rates include fixed entries and formulas based on pouch retail price 'P' with illustrative calculations. It requires declaration of number of packing machines and their maximum packing speeds, and substitutes a duty composition table (Table 3) specifying duty ratios among central excise, additional excise, national calamity contingent duty and education cesses for unmanufactured tobacco and chewing/jarda/filter khaini categories.

Excise duty rate increase applies to medicinal and toilet preparations, amending the tariff table by notification.
Notification No. 1/2015-M&TP substitutes the entry "Twelve and half per cent. ad valorem" for "Twelve per cent. ad valorem" in column (4) of the Table in Notification No. 2/2003-M&TP, thereby increasing the ad valorem excise duty rate applicable to the medicinal and toilet preparations covered by that notification, effected under rule 8 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956.

Excise duty amendment replaces specified tariff entry's rate with an ad valorem plus capped per litre levy.
Amends the principal Central Excise notification by substituting, for serial number 71 item (ii) in the Table, the existing entry in column (4) with a combined ad valorem and per litre charge for that item, thereby changing the excise levy formulation applicable to the specified tariff entry.

Excise tariff amendment updates per litre duty entries for specified table items, taking effect in mid January.
Amends Notification No.12/2012 Central Excise by substituting revised per litre entries in column (4) for items (i) and (ii) of serial numbers 70 and 71 in the Table, thereby altering the recorded excise tariff rates; the amendment is effective from 17 January 2015.

Central Excise amendment omits the third proviso in the opening paragraph of the exemption notification.
The Central Government, under sub section (1) of section 5A of the Central Excise Act, 1944 and in public interest, amends notification No. 12/2012 Central Excise by omitting the third proviso in the opening paragraph of that principal exemption notification as published in the Gazette.

Excise duty rate substitution updates specified tariff entries, effective from January following the notification issuance.
Amendment substitutes new per-litre excise duty rate entries for specified sub-items in two serial numbers of the notification's Table, effecting targeted changes to tariff column entries while retaining the rest of the notification; it is published as a Gazette notification and is framed as a further amendment to the principal notification with an operative date in early January.

Excise duty exemption for donated flood relief goods, subject to manufacturer certification and approved delivery and verification.
Exempts goods under the First Schedule to the Central Excise Tariff Act, 1985 from excise duty when donated or purchased from cash donations for flood relief in Jammu and Kashmir, subject to manufacturer certification on clearance documents, direct dispatch to government or approved relief agencies, and production within six months (or allowed extension) of a District Magistrate's certificate to the jurisdictional Deputy or Assistant Commissioner of Central Excise confirming donation for relief and rehabilitation. The exemption is time limited and in force until 31 March 2015.

Increase in Basic Excise Duty on petrol and diesel implemented through substituted per litre duty rates.
The government amends the existing Central Excise notification to increase the Basic Excise Duty on petrol and diesel by substituting higher per litre duty entries for the table items corresponding to branded and unbranded petrol and diesel, effected through Notification No.24/2014 and published in the Gazette of India.