Effective duty rate reductions on specified goods: excise exemptions apply subject to manufacturing and licensing conditions under Central Excise law.
Notification limits excise liability for specified goods of Chapters 32 and 33 by exempting duty in excess of notified effective rates; each Table entry specifies the tariff heading, description, the effective rate (nil or ad valorem) and any conditions such as manufacture under a Drugs and Cosmetics licence or administrative satisfaction regarding industrial use.

Excise duty exemption for certain Portland cement manufacturers subject to kiln type, capacity certification, clearance and branding conditions.
Exemption reduces excise liability on Portland cement under sub-heading 2502.29 by excluding duty above a fixed per tonne rate for cement made in factories using vertical shaft or rotary kilns that meet certified installed capacity and annual clearance limits; capacity certification must be by a Director of Industries level officer. The exemption excludes cement made from externally sourced clinker, cement bearing another's brand or trade name, clearances beyond specified annual thresholds, and cement covered by an alternative prior exemption. "Brand name" or "trade name" is defined to include marks or invented words indicating a trade connection.

Excise duty exemption caps duty on specified cigarettes at prescribed per thousand rates with apportioned duties.
The Central Government exempts cigarettes under sub heading 2403.11 from excise and additional duties to the extent these duties exceed amounts computed at prescribed per thousand rates set out in the Table. The notification mandates apportionment of the duty between the Central Excise Tariff duty and the additional duty under the Goods of Special Importance Act in a specified ratio and distinguishes duty rates by cigarette type (filter or non filter) and by length bands.

Excise exemption for aquaculture inputs enables duty-free supply and export-linked clearances subject to approval, bond, and procedural conditions.
The notification exempts specified excisable goods used in aquaculture farms operated as hundred per cent export oriented undertakings from basic and additional excise duties, subject to Board approval, direct procurement from factory or warehouse, exclusive use for authorised purposes, Export Import Policy compliance, execution of a bond for accountal, satisfaction of the Development Commissioner as to use, adherence to modified Central Excise Rules procedures and use of Form C.T.3 by the central excise officer in charge.

Name substitution updates central excise exemption to reflect corporate name change for supplies to ONGC.
The Central Government amends Notification No. 212/87-Central Excises by substituting the former entity name with the revised corporate name in the opening portion and the first proviso, effectuating a textual name change within the existing exemption notification for goods supplied to the entity under the enabling excise provision.

Excise duty exemption for specified bulk drugs and formulations reduces effective levy subject to prescribed conditions and procedures.
The notification exempts listed bulk drugs and formulations made from them from excise duty in excess of the notified effective rate (nil for listed items), extends nil-rate exemption to specified intermediates when used to make those bulk drugs subject to Chapter X procedures if used outside the producing factory, and prescribes a 10% effective duty rate for other bulk drugs. It defines "bulk drug" by composition and pharmacopoeial standards and "formulation" as medicaments containing bulk drugs with inert pharmaceutical aids.

Amendment of Central Excise exemptions removes specified table entries and explanations by government direction.
The Central Government, invoking powers under sub-section (1) of section 5A, directs amendment of specified prior notifications concerning bulk drugs by omitting identified Table entries and deleting the associated Explanation provisions, thereby restricting the application of those miscellaneous exemption entries as previously published.

Rescission of notification: central government withdraws earlier excise notification as necessary in the public interest.
The Central Government, invoking statutory powers under the Central Excises and Salt Act, 1944, rescinds Notification No. 35/91-C.E., dated 25th July 1991, on the ground that such rescission is necessary in the public interest; Notification No. 6/95-C.E., dated 9th February 1995, effectuates the withdrawal of the earlier tariff/exemption relating to drug intermediates.

Exemption for substitutes of ozone depleting substances: excise duty waived subject to MoEF project approval and official certification.
Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.

Exemption to captive consumption permits internal use of listed inputs in rural manufacturing units without central excise liability.
Notification No. 4/95-C.E. (6 January 1995) amends Notification No. 88/88-Central Excises by inserting an entry exempting goods numbered 1 to 96 when consumed within the factory of production for manufacture of goods specified at serial numbers 1 to 27, under the Central Excises and Salt Act, 1944, as a miscellaneous exemption for captive consumption by manufacturing units in rural areas.

Rescission of exemption restores central excise levy on goods produced in export oriented units or free trade zones under statutory powers.
The Central Government, exercising powers under the Central Excises and Salt Act and the Additional Duties of Excise Act, rescinds four notifications that had granted exemption to goods produced in export oriented units and free trade zones, thereby removing those exemptions and restoring the applicability of central excise duties to such goods as covered by the rescinded notifications.

Excise exemption for EOU/FTZ/EHTP/STP sales in India limits excise to reduced customs-duty equivalent, subject to minimum and exclusions.
Goods manufactured in 100% EOU, FTZ, EHTP or STP units and sold in India are exempt from excise to the extent the excise exceeds an amount computed by reference to the duties of customs leviable on like imported goods, subject to scheme-specific domestic-sale value limits for EHTP and STP units. A proviso ensures duty payable is not less than the excise on like goods produced outside those units, except where the like goods attract a nil customs rate.

Exemption for inputs and capital goods allows duty-free procurement for export-oriented, EHTP and STP production units.
Exemption from excise duty and additional excise duty is granted on specified goods (Annexure I) when procured for manufacture and packaging in 100% export oriented undertakings, for manufacture/development of electronic hardware in EHTP units, or for software development in STP units, subject to conditions including prior approval of the user industry, direct procurement from manufacturers, exclusive use for export obligations, execution of a bond for accountal, compliance with modified Central Excise Rules procedures and verification by designated authorities; procedural permissions for outward movement, destruction, training use, and clearance on payment of duty in specified cases are provided.

Excise amendment: revised exemption scope for paper and paperboard, excluding plastic impregnated sheets and decorative laminates.
Amendment substitutes the column (3) entry against S. No. 6 in the Table to Notification No. 20/94 Central Excises to exempt all goods except: (a) sheets of paper or paperboard impregnated, coated or covered with plastics (including specified thermoset resins or chemical formulations), and (b) products known as decorative laminates, effected under the powers of sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Exemption of rubberised textile fabrics when used in the factory of production for manufacture of exempt or nil rated footwear.
The notification exempts rubberised textile fabrics from the whole of the excise duty leviable thereon under the statutory power in section 5A, but only when those fabrics are used in the factory of their production for the manufacture of footwear that are exempt or chargeable to a nil rate of excise duty.

Excise duty exemption for specified pistols and rifles supplied to armed and police forces subject to ministerial recommendation.
The notification exempts "Pistol 9 mm" and "Rifle 7.62 mm SLR" manufactured by M/s. Bharat Dynamics Limited from the whole of excise duty when supplied to the Armed Forces of the Union and Police Forces, provided that, prior to clearance, a Ministry of Home Affairs officer not below the rank of Deputy Secretary recommends the exemption specifying full description and quantity of the goods to be supplied.

Exemption from Additional Duty extended to the blowing (steam pressing) process on woven acrylic fibre fabrics.
An exemption from Additional Duty is added for the process of blowing (steam pressing) when performed on woven fabrics of acrylic fibre by inserting a new Sl. No. 7 and its entry into the Table of Notification No. 297/79-C.E., pursuant to powers under the Central Excises and Salt Act, 1944 and the Additional Duties of Excise Act, 1957.

Notification amendment substitutes institutional name in defence production exemption entries across specified notifications to update official nomenclature.
Under the authority of section 5A of the Central Excises and Salt Act, 1944, Notification No. 184/86-Central Excises and Notification No. 70/92-Central Excises are amended by substituting the entry "National Aeronautical Laboratory" with "National Aerospace Laboratories" against S. No. 5 in the respective Annexure/Table, effecting a nomenclature change in the defence production exemption entries.

Tariff exemption for gases used in heavy water manufacture clarified, limited to gases when so used.
The Government amended Notification No. 7/94-C.E. to substitute, in the Table against S. No. 4, the entry in column (4) with the condition "If used in the manufacture of Heavy Water.", thereby making the tariff concession for the specified gases conditional on their use in heavy water production under the statutory power to amend excise notifications.

Exemption for repair and reconditioning of specified goods permits duty-free receipt for export-bound repaired articles subject to procedural conditions.
Exemption applies to specified excisable goods received for repair, reconditioning or re-engineering into an undertaking, exempting them from central excise and additional excise duties provided: the processing complies with customs procedure; the processed articles are exported and not removed to the domestic area; the manufacturer follows the procedure under rule 20 of the Central Excise (No.2) Rules, 2001; and the undertaking follows the Removal of Goods at Concessional Rate rules using a certificate in form C.T.3 in place of form C.T.2.