Exemption for defence equipment extended to include bullet proof helmets under amended Central Excise notification.
Operatively, the notification substitutes "bullet proof jackets" with "bullet proof jackets and bullet proof helmets" in clause (a) of column (3) of the Table against the specified serial numbers, thereby expanding the scope of the exemption in the principal notification.

Excise exemption rates for EOUs/EHTP/STP adjusted, increasing concessions for specified tariff entries on DTA clearances.
Exercising powers under section 5A of the Central Excise Act, 1944, Notification No. 05/2012 amends Notification No. 23/2003 Central Excise by substituting higher exemption figures in the TABLE: column (4) entries at serial numbers 5A, 6 and 7A are revised upward and the entry at serial number 8 is increased from its prior lower figure to a higher figure, thereby adjusting excise exemption rates for EOUs/EHTP/STP units on goods cleared to the Domestic Tariff Area.

Excise exemption for LR SAM programme subject to supply to programme and pre clearance certificate; exemption has specified expiry.
Exemption added for specified machinery, equipment, components, software, raw materials and consumables required for the Long Range Surface to Air Missile (LR SAM) Programme of the Ministry of Defence, conditional upon supply to the LR SAM Programme and production, prior to clearance, of a certificate from the Programme Director confirming intended use; the exemption is limited by a specified expiry date.

Excise exemption thresholds amended for goods cleared to domestic tariff area, raising ad valorem minimums under export unit rules.
Amendment substitutes in the Table of Notification No. 23/2003-Central Excise the column (4) entry against Sr. No. 8 with "In excess of 5% ad valorem" and against Sr. No. 10 with "In excess of 6% ad valorem," altering the ad valorem thresholds for excise exemption on goods cleared to the domestic tariff area by EOUs, EHTP and STP units; the amendment is made under section 5A of the Central Excise Act and takes effect on 17 January 2012.

Duty revision for precious metals updates excise treatment of gold and silver dore bars and copper-smelted outputs.
The notification substitutes tariff table entries for S. No. 21A, 21B and 21C to specify excise treatment and effective duty rates for gold bars (other than tola bars) bearing engraved serial numbers and metric weight, silver manufactured from stated stages, and goods produced during copper smelting; it includes explanatory definitions of 'gold dore bars' and 'silver dore bar' and modifies a separate tariff description to remove a reference to silver. The amendment is effective from the stated commencement date.

Central Excise exemption: specified tariff headings amended to carry nil duty for all goods under those entries.
Central government, under section 5A of the Central Excise Act, 1944, amends Notification No. 03/2006 and No. 06/2006 by inserting new tariff table entries specifying particular tariff headings and assigning a nil rate of duty for all goods under those headings, thereby extending duty exemption to those entries.

Tariff classification change revises HSN headings for specified tobacco products, substituting two tariff codes effective January 2012.
Amends notification No. 21/2005 by substituting HSN headings in the tariff table: 2403 10 10 is replaced by 2403 11 10 and 2403 10 90 is replaced by 2403 19 90; the changes take effect from 1 January 2012 under the powers of section 5A of the Central Excise Act, 1944 read with section 136(3) of the Finance Act, 2001.

Tariff classification change updates HSN entries in an existing central excise notification, effective from the stated commencement date.
Substitutes revised HSN entries in the Table of Notification No. 26/2001-Central Excise by replacing the column (2) entries at S. No. 2 and S. No. 4, under the powers of sub-section (1) of section 5A of the Central Excise Act, 1944 read with sub-section (3) of section 136 of the Finance Act, 2001, with the substitutions to take effect from 1st January, 2012.

Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year.
Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.

Tariff classification change: specified Central Excise notifications substituted with updated HSN codes effective from start of 2012.
Amendment of tariff entries substitutes specific Harmonized System of Nomenclature (HSN) codes in two existing Central Excise notifications: Notification No. 62/1995-Central Excise replaces the tariff item at S. No.16 with two HSN codes, and Notification No. 20/2005-Central Excise replaces the figures at S. Nos.4 and 5 with updated HSN figures and wording as specified. These substitutions take effect from 1st January, 2012 and are issued under the powers conferred by section 5A(1) of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, 1957.

On-site fabrication exemption expanded to include additional specified iron and steel construction goods for construction projects.
Amendment substitutes the Table entry against Serial No. 64 in Notification No. 3/2005-Central Excise to extend the exemption for fabrication of goods at site for construction to goods of headings 7305 and 7308, effected under the executive amendment power on public interest grounds and published as the specified amending notification.

Rescission of notification revokes a prior central excise exemption under section 5A while preserving prior acts.
Rescission of notification No.14/2007-Central Excise under section 5A of the Central Excise Act, 1944 withdraws the earlier exemption notification on public interest grounds, and revokes its operative exemptions while expressly preserving acts done or omitted prior to the rescission by a savings clause.

Excise exemption for packaged biscuits with limited retail price, subject to exclusion of inputs except sugar syrup or cream.
Inserts an exemption for packaged biscuits under tariff headings 1905 31 00 or 1905 90 20 cleared with per kg retail sale price equivalent not exceeding Rs. 100, adopting the retail sale price definition from notification No.3/2006; the exemption excludes any inputs or intermediate goods other than sugar syrup or cream used in manufacture.

Exemption for goods with a general licence under the Merchant Shipping Act now exempt from central excise duty.
The Government amends the principal Central Excise notification by inserting a new tariff entry exempting goods, within the specified tariff classification, for which a general licence under the Merchant Shipping Act has been granted by the Director General of Shipping, and specifies the excise duty rate as NIL.

Exemption for food preparations: specified hotel, restaurant and retail served foods placed at nil excise duty under amended tariff.
Inserts a new Table entry to Notification No. 3/2006-Central Excise exempting food preparations under Chapter 16 or Chapter 19 (except heading 1905) that are prepared or served in a hotel, restaurant or retail outlet, whether consumed there or not, by applying a Nil rate of duty.

Exemption for food preparations: hospitality and retail foodservice supplies excluded from the amended excise notification scope.
Amendment inserts an explanatory exclusion clarifying that the notification does not apply to food preparations, including those containing meat, when prepared or served in a hotel, restaurant or retail outlet, regardless of whether such food is consumed on the premises, thereby carving out hospitality and retail food service supplies from the prior tariff change.

Exemption for power project inputs requires certification, security where provisional, restricted use pledge, and duty on misuse.
Substitution of Conditions 26 and 28 requires certification of Ultra Mega and Mega Power Project status by a senior Ministry of Power officer; provisional certificates trigger a Fixed Deposit Receipt security in the name of the President of India for thirty-six months equal to the duty otherwise payable, subject to appropriation if final status is not obtained; Chief Engineer certification of goods' necessity is required with specification of quantity and description; and the project CEO must undertake that goods will be used only in the project and agree to pay duty if that undertaking is breached.

Exemption for LR SAM programme equipment: central excise relief conditional on Programme Director certificate and specified expiry.
Exemption added for machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR SAM) Programme of the Ministry of Defence, provided they are supplied to the Programme LR SAM and, before clearance, a certificate from the Programme Director, Programme LR SAM, is produced to the proper officer; the exemption is subject to a specified expiry.

Exemption for unexposed cinematographic film: specified film rolls are assigned nil central excise duty under amended tariff.
Amendment to Notification No. 4/2006 Central Excise substitutes entries in the tariff Table: the column (4) entry for item (i) at S. No. 19 is replaced with Nil, and S. No. 73A is re cast to list "Colour positive unexposed cinematographic film in rolls of any size and length" and "colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet" with column (4) shown as Nil.

Secretary designation in advance rulings clarified to allow Commissioner or designated officer and contingency appointment from income tax rulings body.
The amendment substitutes clause (k) of Regulation 2 to define Secretary as a Commissioner of Customs or Commissioner of Central Excise designated by the Authority, including Additional or Joint Commissioners when designated, and permits designation of the Secretary of the Advance Rulings body constituted under the income-tax law where no Commissioner-level officer is available.