Deemed Individual Packing Machine rule treats each non processing track as separate for capacity based excise duty calculation.
Proviso to Explanation 2 of Notification No. 42/2008-Central Excise provides that each track or line of a multiple track or multiple line packing machine which cannot perform specified additional processes shall be deemed an individual packing machine for calculation of duty liability under the capacity-based tariff rule applicable to pan masala and gutkha.

Specified duty on pan masala and gutkha tied to packing machine capacity and retail sale price, adjusting excise liability accordingly.
Specified excise duty on pan masala and gutkha is levied per packing machine per month based on the machine's maximum packing speed and the pouch retail sale price, with rates set in a tiered Table 1 (three speed bands and RSP bands, with escalators above the top band). The total levy comprises central excise, additional excise, National Calamity Contingent Duty and cess components, apportioned according to ratios in Table 2. Definitions for "packing machine" and "retail sale price," deeming rules for multi track machines, and reference to capacity determination rules are provided.

Exemption notification amendment substitutes the unit name to Delhi Institute of Tool Engineering, updating eligibility designation for exemption.
The Government amends Notification No. 63/95-Central Excise by substituting in the Table against S. No. 8, column (3), the brackets, figures and words "(vi) Tool Room and Training Centre, Delhi" with "(vi) Delhi Institute of Tool Engineering", under powers vested by the Central Excise Act and the Additional Duties of Excise (Goods of Special Importance) Act.

Concessional central excise rate increased for specified motor vehicles; additional per-unit levy for mid-capacity engines.
Amendment inserts a new tariff entry for specified Chapter 87 motor vehicles, prescribing a concessional excise rate for vehicles of engine capacity not exceeding 1500 cc and a concessional rate plus an additional per unit levy for vehicles with engine capacity exceeding 1500 cc but not exceeding 1999 cc; the change is effected by inserting a new serial entry into the principal concessional Central Excise notification.

Excise duty increase on specified motor vehicles raises tariff rates and adds a fixed per unit levy.
Notification amends the First Schedule to the Central Excise Tariff Act by substituting the column (4) entries for specified tariff items in Section XVII, Chapter 87 so that each listed motor vehicle tariff item is now subject to an increased excise charge comprising a percentage levy together with an additional fixed per unit levy, thereby raising the CENVAT incidence on those goods.

Special rate for value addition: manufacturers may apply for refunds when actual value addition exceeds the table rate.
Amendment revises paragraph 2A to condition concessional rates on manufacture from specified inputs in the same factory and substitutes a revised chapter-wise Table linking goods, concessional rates and inputs. It preserves an option for manufacturers to apply for fixation of a special rate based on actual value addition, requiring a written application, auditor certification of value addition from audited accounts, and limited late filing; certain goods are excluded from this option. A new reconciliation provision refunds any differential where total refunds are less than duty paid (excluding CENVAT), subject to overall limits, with an administrative deadline for payment of the differential.

Special rate fixation for manufacturers enables value addition-based refunds and retrospective application from the financial year.
The amendment replaces the Table of eligible goods and adds an input-origin condition requiring manufacture from specified inputs in the same factory. It permits manufacturers to apply for a special rate reflecting actual value addition-supported by an auditor's certificate-subject to time limits and exclusions, and provides that fixed special rates apply retrospectively to the financial year (with transitional relief for earlier filings). Producers commencing production after the commencement date receive refunds from start of production with reconciliation, and differential refunds are payable if total refunds are less than duty paid, subject to a ceiling and a prescribed refund date.

Special rate for excise refunds based on actual value addition allowed subject to certification and specified filing timelines.
The amendment replaces the tariff Table with chapter-wise rates and specified inputs, requires manufacture from those inputs in the same factory for entitlement, and preserves an option to obtain a special rate based on actual value addition subject to a threshold, auditor certification and specified filing timelines; certain product categories are excluded from the special-rate option and rules govern retrospective refund application and payment of any differential between duty paid and refundable amount.

Special rate for value addition enables manufacturers to claim excise refunds where value addition exceeds the standard table rate.
The notification requires manufacture to begin from specified inputs in the same factory and replaces the Table of goods, rates and inputs. Manufacturers may apply by 30 September for fixation of a special rate representing actual value addition if value addition sufficiently exceeds the Table rate, supported by a statutory auditor's certificate; new commercial units have an extended initial filing period. The special rate, once fixed, has retrospective effect to 1 April of the application year (or to commercial commencement for new units) and differential refunds are available. A new provision mandates repayment of any shortfall between refunds and duty paid (excluding CENVAT) by the following 15 May.

Special rate for value addition lets manufacturers obtain refunds based on actual value addition exceeding table rates.
The amendment substitutes the Table linking chapters, goods, rates and specified inputs and requires that exemption applies only when manufacture starts from listed inputs in the same factory. Manufacturers may apply annually for fixation of a special rate reflecting actual value addition, supported by a statutory auditor's certificate, subject to exclusions for certain goods. Fixation timelines are shortened; refunds at the special rate apply from the start of the financial year (with transitional and new-producer provisions) and differential refunds where total refund is less than duty paid (excluding CENVAT credit) must be paid by the Assistant/Deputy Commissioner by a specified date.

Excise exemption amendment allows manufacturers to obtain special value addition rates and revised refund timing under conditions.
Amendment replaces the concessional rates Table and conditions to require manufacture from specified inputs and permits manufacturers to apply to the Commissioner for fixation of a special rate where audited evidence shows actual value addition of at least 115% of the Table rate; applications are due by 30th September with a possible 30 day extension and must be supported by a statutory auditor's certificate, while refunds at the special rate operate from the first April of the application year or from commencement of commercial production for new units.

Excise exemption reform: input-linked eligibility and special-rate refunds based on actual value addition for manufacturers.
Amendment revises excise exemption for goods manufactured in specified North East states by linking exemption to inputs specified in the Table, substituting a new Table of chapter-wise goods, and permitting manufacturers to apply for a special rate based on actual value addition (minimum 115% of the notified rate) with auditor certification, specified filing timelines, exclusions for certain goods, shortened fixation period, retrospective refund treatment, start-up refund entitlement from commencement of production, and a mechanism to refund any differential where refunds paid are less than duty paid (excluding CENVAT), with administrative timelines for payment.

Value-addition special rate option lets manufacturers seek an excise refund rate matching actual value addition, with auditor proof and timelines.
Amendment revises the concessional excise Table to link rates to specified inputs used in the same factory and permits manufacturers to apply for a special rate reflecting actual value addition if qualifying thresholds are met, subject to auditor certification and prescribed filing timelines; certain product categories are excluded. It provides retrospective refund effectiveness from the financial year start or from commencement of production for new units, shortens adjudication timelines, and mandates refund of any differential between refunds and duty paid (excluding CENVAT utilisation) by the designated officer within the subsequent year.

Excise duty reduction for petrol and diesel: amended tariff entries and revised rates for branded and unbranded sales.
The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excise Act, 1944, amends notification No. 4/2006-Central Excise by substituting Table entries for tariff items 2710 11 (motor spirit/petrol) and 2710 19 30 (High Speed Diesel). Each substitution creates two categories - intended for sale without a brand name and other than unbranded - and prescribes the revised effective rate of duty for each category, thereby altering the applicable excise rates and tariff entries for petrol and diesel.

Excise exemption for dough for bakers' wares inserted, making such dough nil-rated under Central Excise notification.
An amendment adds a new serial entry to the Central Excise notification listing "dough for preparation of bakers' wares" under the tariff schedule and designates that product as subject to a nil rate of duty, thereby extending a specific excise exemption to the identified bakery input under the notification's exemption table.

Rescission of notification withdraws a central excise exemption rule while preserving actions completed before the withdrawal.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act read with section 136(3) of the Finance Act, rescinds Notification No. 14/2008-Central Excise dated 1 March 2008 (G.S.R.142(E)), withdrawing that exemption notification while preserving effects as to things done or omitted prior to the rescission.

Excise duty on packaged cement revised into price based slabs prescribing fixed per tonne and ad valorem rates.
Amendment substitutes a new S. No. 1A in Notification No. 4/2006 to regulate packaged cement. It prescribes two retail price based duty slabs: packaged cement at or below specified retail thresholds attracts a specific duty of Rs. 350 per tonne, while packaged cement above specified retail thresholds attracts an ad valorem duty of 12% of the retail price. The change is effected under the power conferred by section 5A(1) of the Central Excise Act.

Input-output norms for export units: self-declared and ad-hoc norms allowed pending finalisation, subject to positive foreign exchange criteria.
Where no SION exist, waste, scrap and remnants up to 2% of input quantity are allowed; if additional inputs are needed or waste exceeds 2%, units may use self-declared norms as ad-hoc norms pending fixation by the jurisdictional Development Commissioner within three months and ultimate notification by the DGFT Norms Committee. Capital goods clearance/debonding is permitted on payment equal to excise on depreciated value if the unit has achieved positive Net Foreign Exchange; failure to achieve positive NFE results in depreciation allowance proportionate to the achieved NFE. New tariff-category clearance conditions into the Domestic Tariff Area require positive NFE, predominately Indian raw materials with limited duty-paid imports, and exercise of an irrevocable option under the Foreign Trade Policy.

Exemption for electrically operated vehicles expanded to cover battery run two and three wheeled vehicles, with related tariff amendments.
Notification amends No. 6/2006-Central Excise by substituting the S. No. 8C entry to cover water filters functioning without electricity and replaceable kits; inserting S. No. 14A to exempt shuttleless projectile looms (tariff 8446) at Nil duty; substituting S. No. 35 to exempt electrically operated vehicles (defined as vehicles run solely on electrical energy, including two and three wheeled electric motor vehicles) at Nil duty; and in the Annexure List 4 item 21 substituting "power rating 50 KW and above" with "power rating 5 KW and above."

Duty exemption permits subcontract processing abroad and allows limited spares supply for after sale service under export schemes.
Amendment permits goods partially processed or manufactured in export oriented units to be taken out of India for subcontract processing and cleared abroad if specified in the Letter of Permission or Letter of Intent. It bars debonding of capital goods under the Export Promotion Capital Goods scheme where the user industry has not met the positive NFE criteria at clearance, allows spares/component exemption up to five percent of prior year FOB for after sale service, and replaces an Annexure entry to allow other approved items for export production.