Amendment to exemption notification narrows covered sub-paragraphs and removes a table entry under Central Excise Act authority.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, amends Notification No. 2/95-C.E. by substituting the opening paragraph's reference to a set of sub-paragraphs-removing one sub-paragraph from the listed items-and omits S. No. 2A and its related entries from the Table, thereby narrowing the exemption coverage applicable to goods from EOU, FTZ, EHTP and STP when sold in India.

Tariff values for aerated bottled waters set, prescribing excise valuation per bottle across size categories and superseding prior notification.
Fixes tariff values for aerated waters in bottles under the relevant tariff heading, prescribing excise valuation per bottle by discrete bottle-size categories and superseding the prior notification; applies to aerated waters with added sugar, sweetening matter or flavouring and standardises assessable value for central excise purposes.

FTZ/EOU goods clearance conditions updated to permit limited domestic clearance of jewellery with special import licence and duty payment.
Amendments permit controlled domestic clearance of plain gold or silver jewellery from FTZ/EOU units where the recipient furnishes a freely transferable Special Import Licence, consultation occurs between the Development Commissioner and Customs, and excise duty is paid from the recipient's Exchange Earners Foreign Currency account; permit Customs to allow clearance of dead stock or broken stones into the Domestic Tariff Area on payment of duty and define dead stock as goods not exported within two years; and update Export and Import Policy references and certain paragraph cross references, including a provision for electronic hardware units' domestic sales treatment.

Exemption on excise duty limits excise for EOU/EPZ made jewellery and dead stock sold domestically to specified effective rates.
Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.

Exemption for specified yarns: revised conditions set nil or effective duty rates based on factory facilities and prior duty payment.
The amendment revises tariff entries to provide nil or specified per kilogram effective duty rates for defined categories of yarns and inserts Conditions 15A-15D. Eligibility depends on factory facilities and the nature of processing: exemptions apply where factories lack facilities to produce single/draw twisted/texturised yarn, where appropriate excise or additional duty has already been paid on input yarns, where no further dyeing/printing/bleaching/mercerising is carried out in the factory for certain categories, and where use of power/steam or availing specified credits affect the applicable rate.

SSI exemption amendment updates notification references to align with the new scheme, substituting prior notification citations throughout affected orders.
Using powers under section 5A(1) of the Central Excise Act, 1944, the government amends specified notifications to substitute references to notification 1/93 with notification 16/97 dated 1st April 1997, affecting notifications 83/94, 84/94 and the Annexure conditions (Nos. 2, 13 and 14) of 4/97, thereby aligning those instruments with the revised SSI exemption scheme.

Excise exemption for lac added to the tariff schedule, making lac subject to a nil central excise rate under the notification.
The Central Government amends Notification No. 4/97-Central Excise by inserting a new table entry (1A) designating tariff item 13 for lac and prescribing a Nil rate of central excise duty, thereby exempting lac under the notification's miscellaneous exemptions.

Small scale exemption scheme: tiered excise treatment for first clearances, subject to eligibility and credit restrictions.
A small scale manufacturer exemption effective 1 April 1997 establishes tiered duty treatment for first clearances in a financial year-nil up to thirty lakhs, three per cent on the next twenty lakhs, and five per cent on the next fifty lakhs-subject to aggregation rules, a three hundred lakh preceding-year eligibility ceiling, an irrevocable pre-clearance option to opt out, and restrictions on using input and capital goods duty credits where first clearances do not exceed one hundred lakhs; exclusions, brand-name limitations and an annexure of covered and excluded goods are specified.

Exemption amendment broadens Central Excise relief to all monochrome television receivers by substituting the prior tariff entry.
An amendment substitutes the entry for S. No. 191 in the Table of Notification No. 4/97-Central Excise so that column (3) reads "All goods (monochrome)", effected under the powers of sub-section (1) of section 5A of the Central Excise Act, 1944, thereby clarifying the scope of the exemption for monochrome television receivers.

Amendment to tariff headings: substituted entries expand classification for semi-automatic glassware, altering excise exemption scope.
Amendment substitutes tariff entries in the exemption table for glassware produced by a semi-automatic process by replacing the entry against the specified serial number in the annexed Table of Notification No. 4/97-Central Excise with a revised list of tariff headings, thereby altering the classificatory description used for the relevant glassware within the exemption framework.

Rescission of central excise notifications: four notifications revoked under statutory authority as a public interest measure.
The Central Government, invoking its statutory powers under the Central Excise Act and the Additional Duties framework and being satisfied that it is necessary in the public interest, rescinds four specified notifications listed in the annexed Table, thereby withdrawing the miscellaneous exemptions previously conferred and reinstating the ordinary regulatory charge for the goods and transactions affected by those notifications.

Additional duty exemption limits excess excise levy on specified textile and apparel tariff items to a prescribed effective rate.
Notification exempts specified tariff headings from that portion of additional excise duty which exceeds an effective rate, thereby capping the additional duty payable on listed textile and related goods by limiting levy to the stated rate for those Schedule entries.

Tariff exemptions expanded for cooling, sorting, power and transport refrigeration equipment; inputs proviso scope tightened.
Amendment adds specified categories of equipment and parts-cooling and temperature-control equipment, sorting, grading and packing machinery, power generating sets, refrigeration and air conditioning for transport vehicles, and spare parts-to the Annexure of a notification, exempting them. It substitutes a proviso in another notification to exclude inputs used in the manufacture of final products except where final products are cleared to designated export-oriented units, technology parks, international organisations or projects already exempt under a separate notification. It also adds a paragraph extending the operation of a separate notification until a stated expiry date.

Exemption for research supplies: specified scientific goods exempt from excise duty subject to certification and use conditions.
Exemption relieves specified scientific instruments, accessories, consumables, computer software and prototypes from excise duty when supplied to eligible research and educational institutions, conditioned on institutional certification at clearance, limits on aggregate prototype value, restrictions on transfer or sale for a set period, and specific documentary requirements for institutions under designated central departments or DSIR registration.

Compounded levy rate for cold rolling machines increased, amending tariff notification to raise the prescribed central excise levy.
Amendment substitutes the earlier specified rupee amount with a higher rupee amount in the notification No. 109/94-Central Excises, dated 13th May, 1994, thereby increasing the compounded levy rate for cold rolling machines under the powers conferred by rule 96 ZB of the Central Excise Rules, 1944, on the stated public interest justification.

Excise exemption for EOU and FTZ goods: excess duty waived compared to like domestic production when sold domestically.
Exemption applies to finished products, rejects and waste or scrap produced in a hundred per cent export oriented undertaking or a free trade zone, wholly from Indian raw materials and allowed to be sold in India under specified Export and Import Policy provisions, relieving such goods from excise duty to the extent that duty would exceed the excise leviable on like goods produced in India outside an EOU or FTZ if sold in India.

Small Scale Units Excise Exemption: graduated concessional duty rates for initial clearances, subject to conditions and exclusions.
Notification creates a graduated exemption for specified goods manufactured by small scale units: initial clearances are exempt and subsequent clearances attract concessional ad valorem rates up to specified aggregate values; eligibility requires an irrevocable annual option, non-availment of input duty credit for eligible clearances, and that prior-year aggregate clearances not exceed a prescribed threshold, with aggregation across factories and manufacturers and specified exclusions for branded goods and listed tariff items.

Excise duty exemption for goods from fully export oriented undertakings and free trade zones permitted for sale in India.
Central Government exempts specified goods under certain tariff headings from the whole of excise duty when produced or manufactured in a free trade zone or by a hundred per cent export oriented undertaking and allowed to be sold in India; the Table lists waste of fish or aquatic invertebrates, castor oil cakes manufactured on indigenous plant and machinery in a free trade zone, and all goods of the specified heading produced in a free trade zone or by such export oriented undertakings, with definitions adopted from the Act's Explanation.

Effective excise rate caps applied to specified goods, limiting excise liability to notified rates subject to conditions.
The notification exempts goods specified in the Table (Chapters 11-96) from that portion of excise duty which exceeds the rate notified in column (4) (ad valorem unless indicated), by prescribing for each listed chapter/heading a fixed effective rate or specific per unit rate; applicability is subject to conditions in the Annexure, including non availability of input duty credit, use within the factory of production, supply against prescribed purchase orders or certifications, and other procedural requirements.

Effective excise rate established for specified goods, capping duty payable subject to documented conditions and procedural compliance.
The Notification caps excise liability for specified goods in Chapters 17-96 by exempting duty in excess of an effective ad valorem rate listed in the Table; each tariff entry pairs a description of goods with the applicable effective rate and a condition reference. Eligibility is conditional on Annexure provisions and procedural requirements, including certifications, limits on clearances or values, restrictions where input duty credit has been availed, and compliance with prescribed accounting and return procedures; several enumerated Lists identify goods or inputs qualifying for nil or concessional rates.