Excise duty on hot re-rolled non-alloy steel prescribed, calculated per metric tonne tied to annual capacity determination.
The Government, under sub-section (3) of section 3A of the Central Excise Act, 1944, prescribes an excise duty on hot re-rolled products of non-alloy steel falling under specified tariff sub-headings, to be calculated per metric tonne on the basis of annual production capacity determined under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997. The notification fixes the payable amount per metric tonne and specifies its date of commencement.

Excise duty specification for non-alloy steel ingots and billets: government fixes rate per tonne effective from August.
The Central Government specifies a rate of excise duty on ingots and billets of non-alloy steel classifiable under the relevant tariff subheadings, to be calculated per metric tonne on the basis of annual production capacity determined under the Induction Furnace Annual Capacity Determination Rules, 1997; the specification takes effect on the stated commencement date.

Exemptions for export-oriented operations expanded to include production, packaging, job-work and permitted duty-free destruction.
Amendment broadens exempt activities to cover production, packaging and job-work for export; expands ancillary operations to include testing, repairs, refining, display, processing, job-work and any other operation necessary for manufacture of the final product; omits paragraph 3(c); and empowers the Assistant Commissioner, subject to conditions, to permit duty-free destruction of reject, waste and scrap within an export oriented unit or outside it where destruction within the unit is not possible.

Exemption for mint-origin metal strips when processed on job work and returned to the mint under central excise amendment.
Amendment adds an entry exempting strips of cupro-nickel and aluminium-magnesium where such strips are manufactured on a job work basis out of waste and scrap cleared from the India Government Mint and returned to that Mint, effected under the power of sub section (1) of section 5A of the Central Excise Act, 1944 by amending the Table to Notification No. 62/95-Central Excises.

Small Scale Exemption Scheme amendment updates notification cross references and clarifies valuation rules for specified goods.
The Central Government amends prior notifications implementing the Small Scale Exemption Scheme by substituting combined references to two notifications wherever a single earlier notification was cited, modifies Annexure conditions to reflect those substitutions, and replaces the valuation clause in the scheme to define value-applying special valuation rules for certain tariff items and general or tariff value rules for other specified goods.

Excise duty exemption scheme for small-scale units: preferential reduced rates for initial clearances with conditions.
The notification grants a reduced-duty exemption for specified manufactured goods of small-scale units by applying reduced proportions of normal excise duty to the initial bands of aggregate clearances in a financial year. Manufacturers must file an irrevocable written option and prescribed particulars; clearances prior to option are included in the aggregate. Aggregation applies across factories and manufacturers, subject to a preceding-year turnover ceiling. Specific clearances and goods (including intra-factory inputs and certain branded goods) are excluded or treated as fully exempt, and limited brand-name exceptions and valuation definitions are prescribed.

Exemption for security paper supplies to specified government presses creates a nil-duty channel under amended notification.
Amendment inserts an exemption entry creating a nil-rate duty for cylinder mould vat security paper manufactured by the Security Paper Mill, Hoshangabad, when supplied to the Bank Note Press, Dewas; the Currency Note Press, Nashik; or the India Security Press, Nashik.

Valuation of cosmetics and toilet preparations clarified-specified tariff headings use the statutory alternate valuation method.
The notification substitutes Explanation I to define "value" for cosmetics and toilet preparations: goods under heading No. 33.03, 33.04, 33.05 or 33.07 are to be valued in accordance with the provisions of section 4A of the Central Excise Act, while other goods are to be valued in accordance with the provisions of section 4 of that Act.

Brand name exclusion limits excise exemption for branded goods, preserving it only for manufacturer or certain institutional brands.
Amendment narrows a central excise exemption by excluding goods bearing a brand name or trade name except where that name is the manufacturer's or belongs to specified institutional producers or development corporations; it also defines brand name or trade name to include any name or mark, registered or not, used to indicate a commercial connection between goods and the person using the name or mark.

Yarn exemption rules updated: concession limited to specified finished yarns produced without single-yarn facilities and subject to prior duty payment.
The notification amends tariff descriptions and conditions for exemption of dyed, printed, bleached or mercerised yarn by restricting the concession to yarns made in factories without single-yarn production facilities and by requiring that the inputs have had the appropriate excise or additional duty paid; it also conditions the concession for textured or draw-twisted yarn on prior duty payment and on non-availability of input credit during finishing processes.

Compounded levy rates amended for cold rolling machines, specifying distinct monthly duties for stainless steel pattis and aluminium circles.
Amendment revises compounded levy rates for cold rolling machines under Notification No. 109/94 by prescribing per machine monthly duties: Rs. fifteen thousand for stainless steel pattis or pattas; for aluminium circles produced on cold rolling machines, Rs. seven thousand five hundred for machines of 30" diameter or less and Rs. ten thousand for machines exceeding 30" diameter. The change is effected under rule 96ZB of the Central Excise Rules, 1944 and comes into force on the 1st day of June, 1997.

Rescission of excise notifications restores prior duty position under statutory powers, invoking public interest and tariff correction.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, 1944 and, where applicable, section 5A(1) read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, rescinds specified notifications setting effective rates of Basic Excise duty and Additional duty for designated goods, having been satisfied that rescission is necessary in the public interest; the rescinded notifications are listed in the annexed Table.

Excise amendment revises effective rates by omitting a table entry and substituting tariff classifications for a listed item.
The Government, exercising powers under section 5A of the Central Excise Act, 1944, amends Notification No. 4/97-Central Excise by omitting serial number 4 from the table and substituting for serial number 93A the column (2) entry "5204.90, 54.01 or 55.08," thereby modifying specified tariff classifications and effective rate descriptions for goods of Chapters 17 to 96.

Excise exemption for vegetable saps used in manufacture of traditional-system medicaments now subject to nil duty within producing factory.
The amendment adds an exemption entry providing that vegetable saps and extracts used within the factory of their production for manufacture of medicaments exclusively used in the Ayurvedic, Unani or Siddha systems are subject to nil excise duty, by way of modification to Notification No. 4/97-Central Excise.

Tariff amendment: Fruit juice based drinks assigned concessional excise rate under amended Central Excise notification.
Amendment inserts a new tariff entry treating fruit juice based drinks as a distinct taxable category and specifying the applicable excise charge at 8%, by modifying Notification No. 5/97-Central Excise to incorporate this additional item into the tariff table following the existing entries.

Exemption for chewing tobacco: amendment adds a nil-duty tariff entry for unbranded chewing tobacco under excise rules.
Amendment adds a tariff entry under heading 24.04 creating an excise exemption for chewing tobacco and preparations containing chewing tobacco that do not bear a brand name, referencing an earlier notification exempting those unbranded products from the whole of excise duty and recording the duty as nil.

Excise exemption for specified pan masala retail packs limits duty to that based on half the declared maximum retail price.
Exemption limits excise duty on specified pan masala retail packages by exempting duty in excess of that calculated on value equal to fifty per cent of the declared maximum retail price. Eligibility is confined to packs within prescribed weight bands (up to two grams; more than two up to four grams) subject to corresponding maximum retail price caps, with "maximum retail price" as defined in the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

Small Scale Exemption amendment expands exempt fabrics list by adding uncut grey woven weft pile cotton fabrics.
The Central Government, invoking the statutory power under sub-section (1) of section 5A of the Central Excise Act, amends item No. 2 of the Annexure to Notification No. 16/97-C.E. by substituting the phrase "Fabrics of cotton or man made fibres falling under sub-heading No. 5802.51" with the expanded wording adding "Uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey (unprocessed) cotton yarn, falling under sub-heading No. 5801.21; fabrics of cotton or man made fibres falling under sub-heading No. 5802.51."

Excise duty amendment updates exemptions and effective duty rates for specified goods and revises eligibility conditions for benefits.
Amendment revises the tariff table by inserting new entries and substituting effective basic excise duty rates or nil status for specified goods, and alters an existing description. The Annexure increases a quantitative threshold and adds a condition requiring manufacturing by fully hand-operated moulding presses, absence of power use post-moulding except for buffing or testing, conformity to Indian Standards with the Standard Mark, and absence of another person's brand for eligibility to the exemption.

Exemption for steam used within the factory of its production introduced, extending nil duty under central excise notification.
Amendment inserts a new tariff table entry (25A) creating an exemption at nil central excise duty for steam used within the factory of its production. The Central Government, under section 5A of the Central Excise Act, 1944, amended the earlier notification by adding this specific commodity description and nil rate immediately after S. No. 25 in the notification's Table.