Excise duty exemption for anti-malarial medicines and diagnostic supplies conditional on official certificate and limited-term validity.
Exemption from excise duty is granted for specified anti-malarial drugs and diagnostics and vector-control goods for the Intensified Malaria Control Project under the National Vector Borne Disease Control Program, conditional on production at clearance of a certificate from a Government of India officer not below the rank of Deputy Secretary in the Ministry of Health and Family Welfare confirming the goods are required for the project; the exemption is limited in duration.

Excise tariff revision adjusts specified table entries, substituting updated per litre excise rates for affected items.
Amendment under section 5A revises specific tariff entries in notification No.12/2012-Central Excise by substituting the excise amounts in the Table: serial number 70 item (i) replaced with 2.70 per litre and item (ii) with 3.85 per litre; serial number 71 item (i) replaced with 2.96 per litre and item (ii) with 5.25 per litre, effected by Notification No.22/2014-Central Excise dated 12th November 2014.

Bunker fuel exemption for IFO 180/380 CST enables nil central excise for qualifying Indian-flag container voyages under conditions.
Provides nil Central Excise duty for IFO 180 CST and IFO 380 CST used in Indian-flag ships carrying containerised export-import cargo or empty containers between Indian ports, subject to eligibility conditions: Indian registration and flag, carriage between Indian ports (including via an intermediate foreign port), restriction on cargo documentation to IGM/EGM only, submission of a declaration with a consumption-rate certificate from a recognized classification society and voyage distance, and an undertaking to pay duty with interest if conditions are not met. The exemption is excluded on or after 11 May 2015.

Rescission of Clean Energy Cess notification withdraws prior cess rate prospectively while preserving past acts under a saving clause.
The Central Government, exercising its statutory power under fiscal and excise enactments and citing public interest, rescinds Notification No.3/2010 concerning the effective rate of Clean Energy Cess on goods, but expressly preserves the effect of actions done or omissions made before the rescission by a saving clause limiting the rescission to prospective operation.

Exemption of First Schedule goods expanded: capital goods and specified inputs exempt when captively consumed within factory.
The notification amends Notification No.67/95-Central Excise by substituting, in the TABLE at column (2), an entry referring to all goods falling under the First Schedule to the Central Excise Tariff Act, 1985, thereby extending exemption coverage to those goods, including capital goods and specified inputs when captively consumed within the factory of production.

Excise exemption for education cess extended to goods cleared to the domestic tariff area, including secondary and higher education cess.
The notification amends Notification No.23/2003 by inserting entries that exempt, for all chapters and goods covered, the duty of excise equivalent to the education cess and the duty equivalent to the Secondary and Higher Education cess as leviable under the respective Finance Acts, read with the proviso to sub-section (1) of section (3) of the Central Excise Act.

Capacity based rate of duty for chewing and unmanufactured tobacco updated, with new per machine rates and duty component ratios.
The notification substitutes Table 1 to fix monthly duty rates per packing machine for chewing tobacco and unmanufactured tobacco according to retail sale price bands and product configuration, including formulae for rates above specified price thresholds and worked illustrations; and substitutes Table 2 to prescribe duty ratios allocating the aggregate duty among Central Excise, additional excise duty, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess for unmanufactured and chewing tobacco.

Rate of duty per packing machine adjusted by retail pouch price, with distinct rates for pan masala and pan masala containing tobacco.
The amendment replaces existing tables to fix the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price bands, and provides a linear formula for prices above the highest band. It also substitutes a duty composition table allocating the overall duty into ratios for central excise, additional excise, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess for each product category.

Exemption for solar machinery requires Deputy Secretary level certification specifying quantity, description and necessity for initial setup.
Amends Notification No.15/2010 to extend the exemption to goods required for solar energy production and substitutes condition (1) to require an officer not below the rank of a Deputy Secretary to recommend the exemption, specifying quantity, description and specification of the goods and certifying they are required for initial setting up of a solar power generation or solar energy production project or facility.

Compressed bio-gas exemption extended to initial project setup, aligning evidentiary obligations with power generation projects.
Amendment incorporates compressed bio-gas (Bio-CNG) into the exemption scheme for initial setting up of projects originally limited to power generation and inserts Bio-CNG references into the opening paragraph and condition (i); it also modifies condition (ii) to specify that the requirement to "prove" applies to projects for the generation of power, clarifying evidentiary obligations while extending notification coverage to Bio-CNG projects.

Excise duty exemption for AIDS programme drugs and diagnostics subject to production of an authorized Health Ministry certificate.
Exempts specified ARV drugs and listed diagnostics and equipment from excise duty for use in the National AIDS Control Programme funded by the Global Fund, conditional on production at clearance of a certificate from an officer not below Deputy Secretary in the Ministry of Health and Family Welfare confirming the goods are required for that programme; the notification ceases to have effect on or after the first day of April, 2015.

Central excise exemptions expanded for solar photovoltaic and renewable manufacturing inputs, with altered duty rates and certificate conditions.
The notification amends the central excise exemption Table by substituting tariff entries and duty rates, inserting new Nil-duty and concessional-duty serial entries for inputs used in solar photovoltaic manufacturing, wind-generator bearings, photovoltaic ribbon, EVA sheets and backsheets, RO membrane elements, LED components and other specified goods, and revises footwear duty treatment by retail sale price. The Annexure is revised to require pre-clearance certificates from designated officials for certain exemptions and to update LIST 8 references to new serial entries.

Transfer of exempt goods to new projects permitted with certificates; alternatively duty may be paid on depreciated value.
Where goods cleared before March 1, 2008 under the exemption to certain international organisations are no longer required for the original project, the manufacturer may either transfer the goods to a new, Government-approved project on production of certificates from the competent government officer and the relevant international organisation, or pay excise duty on the depreciated value of the goods. Depreciated value is determined by a straight-line quarterly depreciation schedule applied to the original cleared value, subject to a maximum depreciation cap, and the required certificates must be produced to the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the factory.

Duty exemption for goods supplied to radar projects requires a certificate confirming purchase orders and intended use.
Exemption for all goods manufactured by an Indian Offset Partner and supplied for use in radars acquired under contract, contingent on a duty exemption certificate from an authorized officer certifying: the procuring agency's purchase order on the contractor; the contractor's purchase order on the IOP with quantity and description; and that the goods are intended for use in the acquired radars. The exemption is limited by an explicit expiry provision.

Tariff amendment adds sports gloves classification, revises sewing machine description and omits a prior tariff entry.
Notification No. 9/2014 dated 11 July 2014 amends Notification No. 2/2011 by inserting a new tariff entry for gloves specially designed for use in sports (420321), substituting the description for the sewing machine entry to read "Sewing machines other than those operated with electric motors, whether in-built or attachable to the body," and omitting the entry at serial number 63; the amendment implements the option to pay duty at six percent with cenvat credit and is issued under section 5A(1) of the Central Excise Act, 1944.

Excise duty rate change: tariff table amended to redefine goods eligible for concessionary treatment without cenvat credit.
Amendments to the Central Excise notification, under section 5A, modify the Table governing goods eligible for a concessionary effective duty rate when cenvat credit is not availed by inserting a tariff entry for gloves specially designed for sports, omitting an existing serial entry at serial number 63, inserting an entry for polyester staple fibre or filament yarn manufactured from plastic scrap or waste, substituting the description for sewing machines to specify non-electric sewing machines, and omitting the entry at serial number 104.

Central Excise amendment updates place name and tariff item identifiers in Annexure II, modifying entries for Uttarakhand.
This amendment to Notification No. 50/2003-Central Excise modifies ANNEXURE II for Uttarakhand, Udham Singh Nagar, Category (C) by substituting a locality name in the table and replacing two alphanumeric table identifiers with updated identifier formats, effectuating textual and identifier corrections under the enabling Central Excise and Additional Duties provisions.

Exemption notification extension: validity of specified Central Excise exemption extended to a later date to serve public interest.
Amendment to a Central Excise exemption notification substitutes the terminal date in the opening paragraph's second proviso, extending the period during which the exemption remains effective under the authority of section 5A of the Central Excise Act, 1944.

Central Excise amendment deletes a specified exemption entry from an existing notification, narrowing the scope of tariff exemptions.
The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 and related Additional Duties of Excise enactments, issues Notification No. 05/2014 Central Excise to amend Notification No. 30/2012 Central Excise by deleting serial number (xix) and its related entries from paragraph 2, condition (a), second proviso.

Excise tariff amendment revises exemption timelines and reclassifies goods, altering duty rates and scope for specified vehicles and electronics.
Substitution of provisos narrows continued application of prior exemptions by specifying cessation dates; the tariff table is amended to reclassify mobile handsets, remove certain SUV references, and insert entries 345-369 that allocate distinct excise duty rates and explanatory definitions for diverse motor vehicles, chassis, hybrid and hydrogen vehicles, trailers and related goods; the ANNEXURE condition 43 compliance period is extended from thirty six to sixty months.