Exemption for cotton goods clarified: branded high priced cotton products excluded from central excise relief.
Substitutes the entry for serial number 7 in Notification No.7/2012 to exempt all goods of cotton not containing any other textile material, while excluding goods bearing or sold under a brand name that meet the specified retail sale price (RSP) threshold. An explanation clarifies that such cotton goods include items made from pure cotton fabrics even if they incorporate non cotton sewing threads, cords, labels, elastic tapes, zip fasteners or similar items used for stitching, fastening, holding or adornment.

Exemption disapplication for expanded gold and silver producers: existing units that expand or install new plant lose area-based exemption.
The amendment inserts a uniform provision into the listed notifications that the exemption shall not apply to an industrial unit existing on 1st March, 2016 which undertakes substantial expansion or installs fresh plant, machinery or capital goods for production of gold or silver and commences commercial production from such expanded capacity or new plant on or after 1st March, 2016.

Exemption exclusion for refined gold and silver production limits exemptions for new or expanded units commencing after March 1, 2016.
Amendments to notifications 56/2002, 57/2002, 20/2007 and 01/2010 insert that the exemption shall not apply to (a) new industrial units producing refined gold or silver commencing commercial production on or after 1 March 2016, and (b) existing units as on 1 March 2016 that substantially expand or install fresh plant, machinery or capital goods for such production and commence commercial production from the expanded capacity or new assets on or after 1 March 2016.

Basic Excise Duty increase on petrol and diesel announced, substituting higher tariff entries effective 31 January 2016.
Amendment increases the Basic Excise Duty on petrol and diesel by substituting higher per litre rates for the entries in serial numbers 70 and 71 of the tariff table in Notification No.12/2012 Central Excise, with the change taking effect from 31 January 2016.

Sunset clause for excise exemptions limits their duration and excludes goods undergoing only minor processing in Jammu and Kashmir.
Amendments add a sunset clause to Notifications No.56/2002 and No.57/2002, limiting exemption applicability to no later than 31st March, 2016, and insert a provision excluding from the exemption goods in the State of Jammu and Kashmir that have been subjected only to preservation, cleaning, packing or repacking in a unit container, labeling or re-labelling, sorting, or declaration/alteration of retail sale price and not to any other processes amounting to manufacture.

Increase in Basic Excise Duty on petrol and diesel via amendment to tariff notification, effective mid-January.
Substitutes revised Basic Excise Duty entries in the table of Notification No.12/2012-Central Excise at serial numbers 70 and 71, replacing column (4) rates for items (i) and (ii) to increase duties on petrol and diesel (branded and unbranded). Made under section 5A of the Central Excise Act, 1944, the amendments take effect from 16 January 2016 and further amend the principal notification and its prior amendment.

Basic excise duty increase on petrol and diesel implemented, amending notification to raise per litre rates effective January second.
Amendment increases the Basic Excise Duty rates for petrol and diesel by substituting revised per-litre entries in the Table of Notification No.12/2012-Central Excise for the specified serial numbers and item entries, enacted under section 5A(1) of the Central Excise Act as a public interest measure and effective from 2 January 2016.

Basic Excise Duty increase on petrol and diesel via notification substituting higher per litre rates, effective from stated date.
The Central Government, under section 5A of the Central Excise Act, 1944, amends Notification No.12/2012-Central Excise by substituting higher per litre Basic Excise Duty entries for specified items covering branded and unbranded petrol and diesel in the notification's table. The amendment is issued as Notification No.46/2015-Central Excise and takes effect from 17th December, 2015.

Duty exemption eligibility narrowed: no input exemptions where finished goods are non-excisable or subject to nil customs duty.
The amendment to Paragraph 6 of Notification No. 22/2003 substitutes the second proviso to provide that where articles (including rejects, waste, scrap and remnants) are non-excisable or, if imported, leviable to nil rate of customs duty and nil additional duty, no exemption for inputs used in processing, manufacture, production or packaging of such articles shall be available under the notification.

Excise duty exemption for shipbuilding inputs conditioned on actual use and bond undertakings; prior provision terminated
Grants excise duty exemption on raw materials and parts for manufacture of specified ships and vessels subject to actual user condition and bond undertakings, removes the requirement to manufacture in a customs bonded warehouse for availing the benefit, and provides a transitional bond and duty-recovery mechanism for steel procured under the earlier provision.

Central Excise Amendment updates exemption tariff entries for specified items, changing per litre rates and taking effect immediately.
Amendment to notification No.12/2012 substitutes entries in the Table for serial numbers 70 and 71: serial 70 item (i) and (ii) column (4) replaced with new per litre rates of Rs.7.06 and Rs.8.24 respectively; serial 71 item (i) and (ii) column (4) replaced with new per litre rates of Rs.4.66 and Rs.7.02 respectively. The amendment is issued under section 5A(1) of the Central Excise Act, 1944 and comes into force on the 7th November, 2015.

Exemption limitation for inputs used in biodiesel manufacture imposed, affecting specified feedstock and chemical inputs under tariff entries.
Adds a proviso excluding the notification's application to goods at new serial 113A after 31st March, 2016 and inserts serial 113A identifying tariff headings 2905 or 3823 11 12 for three goods-RBD Palm Stearin, Methanol and Sodium Methoxide-for use in manufacture of alkyl esters (bio-diesels), with a Nil duty entry and the stated tabular condition code.

Exemption conditions for containerised shipping updated to require filing of import or export manifests for each voyage leg.
Amendment revises Condition No. 52 of the ANNEXURE: clause (iii) is replaced to specify that the exemption applies where ships or vessels carry containerised cargo-export import cargo, empty containers or domestic cargo-between such ports; clause (iv) is replaced to require filing of an import manifest (IGM) or an export manifest (EGM), as applicable, in each leg of the voyage.

Regional Bench jurisdiction established to hear appeals from assigned territories, with registry commencement and office location provided.
The President of the Customs, Excise & Service Tax Appellate Tribunal orders constitution of a Regional Bench vested with appellate jurisdiction to hear appeals arising within its allocated territory and to receive matters transferred by order of the President; the Registry is directed to commence functioning from the specified date at the stated office premises to facilitate filings and administrative processes.

Central Excise exemption updates: effective date deferred and exempt list revised to include anti tuberculosis drugs and diagnostics.
Substitutes the earlier effective date with a later effective date and replaces the TABLE of exempted goods, listing two categories: Anti Tuberculosis Drugs-specific formulations, dosages, pediatric forms, injectables and related compounds-and Diagnostics and Equipments-laboratory devices, molecular testing platforms, reagents, cartridges and calibration services, thereby updating the schedule of items exempted under the principal Central Excise notification.

Appropriate duty includes nil and concessional duties, clarifying that exemptions and concessional service tax fall within tariff conditions.
The notification inserts Explanations in ANNEXURE Conditions 16 and 20 stating that appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification in force. In Conditions 25 and 52A the referenced statutory provision is substituted and Explanations are added to provide that appropriate duty, appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification in force.

Definition of appropriate duty broadened to include nil and concessional rates under amended excise notification.
The notification substitutes the reference to section 66 with section 66B in the opening proviso of the principal Central Excise notification and inserts an Explanation that appropriate duty, appropriate additional duty or appropriate service tax includes nil duty or nil service tax and concessional duty or concessional service tax, whether or not read with any relevant exemption notification for the time being in force.

Appropriate duty clarified to include nil or concessional duty, ensuring these terms apply despite separate exemption notifications.
The notification amends No.30/2004 Central Excise by inserting an Explanation that "appropriate duty" and "appropriate additional duty" include nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force.

Exemption conditionality for central excise: goods eligible only if duty paid on inputs and no CENVAT credit taken by manufacturer.
The notification substitutes Conditions 16, 20(a), 25 and 52A in the Annexure to Notification No.12/2012-Central Excise to provide that excisable goods qualify for exemption only if manufactured from inputs, capital goods or by using input services on which appropriate excise duty, additional customs duty or service tax has been paid and no credit of such duty or service tax has been taken by the manufacturer (and not the buyer) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.

Input Duty Payment Requirement: exemption limited to goods made from inputs/services with duties paid and no CENVAT credit taken by manufacturer.
The substituted proviso conditions exemption on goods being manufactured from inputs or utilising input services on which appropriate excise duty, additional customs duty, or service tax has been paid and on the manufacturer (not the buyer) not having taken CENVAT credit of those duties under the CENVAT Credit Rules, 2004.