Excise duty on jewellery classification updated; items treated as that precious metal when specified weight threshold is met.
Amends the excise notification to impose a specified duty on articles of jewellery and parts thereof, adds distinct entries for articles, parts and certain silver articles, and prescribes that an article or part produced from an alloy shall be treated as of a particular precious metal where that metal meets a defined weight-based threshold, with priority given to platinum, then gold, and then silver; input and capital goods credit exclusions apply as indicated.

Exemption scope: substitution of Free Trade Zone with Special Economic Zone clarifies applicability of central excise exemption notification.
The notification amends the proviso to item (i) of Notification No.67/95-Central Excises by substituting the words "Free Trade Zone" with "Special Economic Zone", changing the territorial description applicable to the specified excise exemption while leaving other operative conditions of the principal notification intact.

Special Economic Zone terminology replaces free trade zone in Central Excise notification, updating exemption scope and applicability.
Substitutes the words "free trade zone" with "Special Economic Zone" throughout Notification No.214/86-Central Excises, thereby aligning exemption references and updating the scope and applicability of that notification under the exercise of statutory powers.

Excise tariff amendment changes applicability and inserts entries for bio-diesel inputs and bio-diesel product duty treatment.
Amendment inserts temporal applicability provisos and three new table entries: 113B listing inputs (RBD Palm Stearin, Methanol, Sodium Methoxide) used in manufacture of alkyl esters of long-chain fatty acids (bio-diesels) with specified duty treatment; 113C covering the alkyl ester bio-diesels with a specified excise rate; and 113D listing the same inputs with a different specified rate. The provisos withdraw notification benefits for goods at serial numbers 113 and 113B after a prescribed date and bring entries 113C and 113D into effect from a prescribed commencement date.

Populated printed circuit board classification narrowed; new entries created altering duty treatment and parts exemption scope.
The notification amends Central Excise exemptions by lowering specified duty rates at two serials, excluding populated printed circuit boards from generic "Parts, components and accessories" exemptions, inserting new entries for populated printed circuit boards with specified classification and duty treatment, and creating a nil rate entry for parts and sub parts used in their manufacture. It also omits certain serials, removes "and speakers" from another entry, and substitutes the MRO parts exemption with a provision making it subject to conditions specified in the corresponding Customs table entry.

Central Excise amendment removes exemption table entry for wireless data modem cards with PCMCIA, USB or PCI express ports.
The Central Government amends the principal Central Excise notification by omitting the Table entry identified as serial number 61 and its related entries, thereby removing that specific item from the exemption Table while leaving the remainder of the principal notification and earlier amendments intact.

Exemption withdrawal: Wireless data modem cards with PCMCIA/USB/PCI express ports no longer eligible for duty benefit.
Notification No.20/2016-Central Excise omits serial number 101 from the Table to Notification No.1/2011-Central Excise, excluding wireless data modem cards with PCMCIA, USB or PCI express ports from the 2% duty benefit, enacted under powers of sub section (1) of section 5A of the Central Excise Act, 1944.

Amendment to Central Excise notification removes specified entry for MRO aircraft units, simplifying procedural treatment.
Amendment to Notification No.12/2012-Central Excise omits the entry in column (5) against serial number 305, thereby modifying the scheduled exemption or procedural provision applicable to units engaged in Maintenance, Repair and Overhaul of aircraft; the change is made under the government's statutory authority to amend notifications in the public interest.

Corrigendum updating central excise tariff table entries for specified retail price slabs, replacing several duty values.
Corrigendum to notification 16/2016 Central Excise substitutes numerical entries in Table 1 for the slabs "Exceeding Re. 6.00 but not exceeding Rs. 7.00", "Exceeding Re. 7.00 but not exceeding Rs. 8.00" and "Exceeding Re. 8.00 but not exceeding Rs. 9.00", replacing the prior series beginning with 153.75, 144.60, 219.64, 206.57, 466.74, 438.96 with a new series beginning with 244.05, 228.80, 348.64, 326.85, 740.86, 694.56.

Tariff classification amendment updates exempted central excise headings by substituting specified tariff codes in the exemption table.
Amendment to the exemption Table of Notification No. 6/2005-Central Excise substitutes specified tariff headings in column (2) at four serial numbers, using powers under section 5A of the Central Excise Act and section 85 of the Finance Act, 2005 to implement Budget-related changes to the list of exempted goods, thereby modifying classification entries without altering the exemption framework.

Central Excise duty rates for pan masala revised: new retail price and machine speed based tariff structure implemented.
The notification substitutes Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco by retail sale price bands and three machine speed categories, including linear formulae for prices above the top band with an illustrative computation. It also substitutes Table 2 to specify duty ratio components allocating the total duty among central excise, additional excise under the Finance Act, National Calamity Contingent Duty, and zero allocation to education cesses, with separate ratios for pan masala and pan masala containing tobacco.

Packing machine duty rates revised to link levy to pouch retail price and machine packing speed for tobacco products.
Revises the per packing machine monthly duty by tying rates to the retail sale price per pouch and the machine's maximum packing speed; substitutes Table 1 and Table 2 prescribing tiered rates and formulae for chewing tobacco, filter khaini, jarda scented tobacco and unmanufactured tobacco, and replaces Table 3 to specify duty allocation ratios among excise components for those product categories.

Exemption scope revised for unbranded goods, introducing a retail price threshold that limits central excise exemption eligibility.
Amendment to Notification No.30/2004-Central Excise substitutes the Table entry at serial number 16, column (3), to exclude goods bearing or sold under a brand name with a retail sale price (RSP) of Rs. 1000 and above from the exempt class; enacted under section 5A of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, and notified as No.15/2016-Central Excise dated 1 March 2016.

Municipal waste power project exemption: relief contingent on agreement with urban local body for long-term waste processing.
Amendment adds a proviso that exempts power generation projects based on municipal and urban waste from the specified condition if the manufacturer satisfies the Deputy Commissioner or Assistant Commissioner of Central Excise that there is a valid agreement with the urban local body for processing municipal solid waste for not less than ten years from the date of project commissioning.

Rescission of exemption notification ends prior central excise exemption while preserving actions taken before rescission.
Notification No. 13/2016 dated 1 March 2016 rescinds Notification No. 62/91-Central Excises dated 25 July 1991 by exercise of the executive rescission power in the public interest, terminating the earlier exemption for future effect while preserving things done or omitted to be done before the rescission.

Amendment to central excise notification updates tariff entries and duty rates, expanding exemptions and concessional duties.
Amendment to notification No. 12/2012 revises the Central Excise Table and Lists by substituting, inserting and omitting serial entries and tariff descriptions to effect budgetary changes: it prescribes concessional rates for micronutrients, nil duty for certain fertilizer mixtures supplied by registered co operative societies and for ready mix concrete manufactured at construction sites, adjusts duty percentages for specified precious metal and other goods, and adds industry specific entries for lithium ion batteries, mobile handset components, ship repair inputs, rotor blade inputs and related inputs listed in a new List 9A.

Exemption of central excise on media with recorded IT software allowed when manufacturer declares software value and service tax registration.
Exempts central excise duty on media with recorded Information Technology Software under Chapter 85 to the extent equal to the value of the software portion leviable to service tax; manufacturers must furnish the prescribed Annexure I declaration of the software value to the jurisdictional Commissioner and the person liable for service tax must be registered and undertake to pay service tax on that declared value.

Central excise exemption amendment narrows exempted goods, omitting a prior entry and excluding foil containers, parts and cookers.
Amendment revises the exemption schedule of an existing central excise notification by omitting one serial entry from the tariff table and substituting the entry for another serial so that the exempted description reads: "All goods other than disposable aluminium foil containers, parts and pressure cookers," thereby narrowing the scope of the exemption as a budgetary modification under the enabling power of the Central Excise Act.

Brand labelled goods with retail sale price above prescribed threshold lose miscellaneous exemption under amended central excise notification.
Inserts a new exemption entry applying to goods classifiable in Chapters 61, 62 and 63 (excluding laminated jute bags) limited to goods bearing or sold under a brand name and meeting a specified retail sale price threshold, thereby amending the Table of exemptions in Notification No.1/2011-Central Excise.

Exemption for first clearances of specified jewellery limited by aggregate caps and restricted input and capital goods credit usage.
The amendment adds an exemption from whole excise duty for first clearances of certain jewellery under chapter 7113, excluding most silver jewellery but including specified studded silver, subject to an aggregate annual value cap and a transitional lower cap for March. It bars manufacturers availing the exemption from claiming input duty credit or capital goods credit for affected clearances, excludes inputs used for goods bearing another person's brand where ineligible, and adjusts aggregate-clearance and branded-goods limitations, while treating clearances for home consumption to include exports to Bhutan.