Exemption condition: inputs must have borne excise or additional customs duty and manufacturer must not claim CENVAT credit.
The substituted proviso conditions the exemption for specified textile goods on inputs having borne appropriate excise duty or additional customs duty and on the manufacturer, not the buyer, having not availed CENVAT credit on such inputs under the CENVAT Credit Rules, 2004.

Excise duty exemption for ARV drugs and diagnostics under National AIDS Control Programme extends until specified expiry under notification.
Exemption from whole excise duty is granted for specified anti-retroviral drugs and specified diagnostics and equipment when required for the National AIDS Control Programme funded by the Global Fund, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Health and Family Welfare certifying requirement for the programme; the exemption is issued under section 5A of the Central Excise Act and contains a sunset provision terminating its effect after a specified date.

Excise exemption for ethanol supplied to public sector oil marketing companies for petrol blending removes duty liability.
Inserted Sl. No. 40A creates an excise exemption for ethanol produced from molasses generated from cane crushed in the 2015-16 sugar season (from 1 October 2015 onwards) when supplied to specified public sector oil marketing companies for blending with petrol, assigning the product a nil duty treatment and amending the Table of Notification No.12/2012-Central Excise.

Project designation change in central excise notification substitutes STPP with TPP, altering the Annexure entry.
Amendment to notification No. 12/2012-Central Excise substitutes the letters "STPP" with "TPP" in List 11, item 48 of the Annexure, altering the recorded project designation; the change is made under sub-section (1) of section 5A of the Central Excise Act, 1944 as a further modification to the principal notification published on 17 March 2012.

Letter of Permission conditions clarified: proof of authorised use and customs-compliant destruction rules now required.
The notification amends LoP-related conditions to require proof that capital goods were installed or used within the user industry and that other goods were used for export production or cleared for home consumption within the LoP validity. It revises destruction rules to allow destruction after Customs intimation or permission, subjects remnants cleared into the Domestic Tariff Area to duty, excludes certain precious items from this provision, and inserts the LoP definition from the Foreign Trade Policy.

Additional duty on waters removed from specified notification following increase in duty rate, altering the exemption framework.
Amends notification No. 6/2005-Central Excise by omitting S. No. 1A and the entries relating thereto in the Table, under powers of section 5A of the Central Excise Act, 1944 read with section 85 of the Finance Act, 2005. The omitted entry addressed additional duty on waters, including mineral and aerated waters containing added sugar, sweetening matter or flavouring, and the deletion follows an increase in the applicable duty rate.

Inter unit transfer rules amended: centrally sourced input transfers treated as inflow/outflow for NFE calculation, with procedural flexibilities.
Amendments permit return of rejected transferred goods without duty via re warehousing; allow Unit Approval Committee to permit inter unit transfer for centrally sourced inputs with transferred values treated as inflow for the transferring unit and outflow for the receiving unit for Net Foreign Exchange calculation; provide fast track de bonding for units not availing duty benefits; permit sharing of infrastructure and external warehousing near ports subject to conditions; extend exemption to after sale service spares cleared into DTA within overall concessional entitlement; and update policy and handbook definitions.

Corrigendum corrects wording in Central Excise notifications so the phrase now reads "shall also apply", clarifying operative text.
Corrigendum amends two Central Excise notifications by replacing the phrase "shall apply" with "shall also apply" at specified page and line references in the originally published Gazette notifications, thereby correcting the published operative wording without altering the notifications' substantive scope.

Exemption for export oriented unit goods covers goods produced by EOUs brought into India under the Foreign Trade Policy.
The exemption in Notification No.15/2015-Central Excise is clarified to apply 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 provisions of the Foreign Trade Policy.

Exemption for goods manufactured by export oriented units applies when brought into India under the Foreign Trade Policy.
Adds an Explanation clarifying that the excise exemption applies to excisable goods produced or manufactured by a hundred percent export oriented unit and brought to any other place in India only in accordance with the Foreign Trade Policy, thereby qualifying the scope of the earlier notification and linking applicability to compliance with Foreign Trade Policy requirements.

Packing machine duty rates revised for tobacco pouches, linking applicable rates to machine speed and retail price bands.
Revises Notification No.16/2010 to link applicable duty to the maximum packing speed at which machines can be operated for packing specified pouches and to retail sale price bands, substituting Table-2 with a new schedule prescribing the rate of duty per packing machine per month across speed and product columns and providing a linear formula for prices above the top band, illustrated by a sample calculation.

Amendment to Central Excise exemptions narrows eligible goods to those used in computer manufacture and revises the schedule entry.
Amendment removes Sl. No. 133 from the exemption Table, restricts Sl. No. 255 to goods "for use in manufacture of computer falling under the heading 8471," and substitutes the entry in column(5) for Sl. No. 255, effectuating targeted modifications to Notification No. 12/2012 Central Excise under powers conferred by sub section (1) of section 5A of the Central Excise Act, 1944.

Excise exemption withdrawal for defence supplies by ordinance factories and defence PSUs, amendments effective from June.
The Government amends Notifications No. 62/1995 and No. 63/1995 by directing omission of specified table entries, thereby withdrawing the excise and customs duty exemptions applicable to goods manufactured for and supplied to the Ministry of Defence by the Ordinance Factory Board and Defence PSUs; the amendment takes effect from the stated effective date.

Central Excise notification amendment: substitution of listed beneficiary name altering entitlement to a specified exemption.
The Government, invoking its executive amendment power, substitutes the name of the beneficiary in List 11, item No. 75 of the principal Central Excise notification, replacing the previously listed entity with RattanIndia Power Limited, effecting a targeted transfer of the exemption entry while leaving other provisions unchanged.

Service Exports from India Scheme: excise exemption when goods cleared against registered duty credit scrip, subject to compliance.
Goods in the Fourth Schedule are exempted from excise duties when cleared against a SEIS duty credit scrip, subject to registration of the scrip with the Customs Authority, presentation with supplier/manufacturer invoice details identifying the jurisdictional Central Excise Officer and goods particulars, Customs debiting of duties on the scrip and written advice to the Officer, an undertaking by the scrip holder to pay any short debit with interest, endorsement and validation by the Central Excise Officer, and retention of attested copies by the manufacturer. Electronic scrips follow analogous electronic procedures and entitlement to drawback or CENVAT credit is preserved.

Exemption from excise duty for goods cleared under MEIS requires scrip debiting, validation, and entitlement to drawback or credit.
Goods cleared against a duty credit scrip under the Merchandise Exports from India Scheme are exempt from specified excise and additional duties, subject to registration of the scrip with the Customs Authority, presentation of the scrip with supplier details, Customs debiting of duties on the scrip and communication to the jurisdictional Excise Officer, the scrip-holder's undertaking to rectify any short debit, endorsement and validation by the Excise Officer, retention of attested debited and endorsed scrip copies by the manufacturer, and entitlement of the scrip holder to claim drawback or CENVAT credit against the validated debited amount.

Exemption scrip issuance restricted where prior customs notification conditions were breached, barring scrips issued in violation.
The amendment substitutes the second proviso to condition (a) of paragraph 2 in Notification No.33/2012-Central Excise to provide that an exemption scrip shall not be treated as valid where it was issued in violation of the conditions contained in the specified sub-paragraphs and provisos of certain customs notifications, thereby conditioning administrative recognition of the scrip on compliance with those customs notification requirements.

Post Export EPCG duty remission: excise exemption on goods cleared against registered duty credit scrip with procedural safeguards.
Exemption is granted for goods cleared against a registered Post Export EPCG duty credit scrip, exempting whole excise duties under the First and Second Schedules and specified additional duties, subject to prescribed registration, presentation of supplier/manufacturer invoice to identify the jurisdictional Central Excise Officer, Customs debiting duties on the scrip with records and written advice to the Officer, scrip validity limits, an undertaking to cover any short debit with interest, endorsement and validation of clearances by the Central Excise Officer, retention of attested scrip copy by the manufacturer, and entitlement of the holder to drawback or CENVAT credit of duties debited and validated.

Corrigendum to central excise notification corrects specified cross reference entries, substituting clause numbers in the published text.
Corrigendum to Notification No. 12/2015 Central Excise directs substitutions of cross reference numerals in the Gazette publication: specified page and line entries are to be read with corrected numeric references to amend transcription errors in the original notification, as issued by the Ministry of Finance, Department of Revenue.

Clean Energy Cess exemption limits excess levy, exempting goods from levy above specified per tonne rate.
Exempts goods subject to the Clean Energy Cess from levy to the extent the cess exceeds the amount calculable at the rate of Rs. 200 per tonne, capping the effective per tonne cess liability, under powers of the Finance Act, 2010 and the Central Excise Act, 1944; the notification was issued 1 March 2015 and later rescinded by a subsequent notification.