Central Excise notification amendment expands permitted supply origin to include warehouses and substitutes Collector with Commissioner.
Notification No. 113/95-C.E. amends earlier notifications to (i) substitute the phrase "from the factory of production" with "from the factory of production or from the warehouse" and to replace the word "Collector" with "Commissioner" in Notification No. 136/94-C.E., and (ii) change the bracketed paragraph label "(1) the user industry" to "(a) the user industry" and substitute "directly from the factory of manufacture" with "directly from the factory of manufacture or from the warehouse" in Notification No. 1/95-C.E.

Exemption for office equipment expanded - prior notifications amended to substitute 'office equipments, spares and consumables thereof'.
The Central Government amends specified Central Excise notifications by substituting in Annexure I the entry Office equipments, spares and consumables thereof for the entries against the indicated serial numbers in the notifications dated 2 September 1994, 10 November 1994, 4 January 1995 and 23 February 1995, thereby harmonising the description of exempted office equipment and related parts and consumables.

Excise exemption for plastic materials reprocessed from scrap or waste, subject to production in India under specified chapters.
Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification's table identifying the relevant tariff headings and imposing those two operative conditions.

Excise exemption for processed polyester filament yarn when duty on the textured input yarn has already been paid.
Exemption relieves dyed, printed, bleached or mercerised polyester filament yarn from excise duty, provided the yarn is manufactured from textured or draw-twisted polyester filament yarn on which the appropriate excise duty or additional customs duty has already been paid, thereby conditioning the exemption on prior duty payment for the input yarn.

Exemption for newsprint restricted to registered manufacturers and supplies made against newspaper purchase orders; newspaper definition clarified.
Exemption for newsprint is limited to newsprint manufactured by producers registered under Schedule I of the Newsprint Control Order and only when supplied against a purchase order placed upon such registered manufacturers by a newspaper; "newspaper" means a publication registered with the Registrar of Newspapers for India under the Press and Registration of Books Act.

Exemption for UN and international organisation supplies: excise duty waived subject to prescribed certification and project approval.
Exemption from central excise and additional excise duties applies to goods supplied to the United Nations or specified international organisations for official use, or to projects they finance and that are approved by the Government of India. The exemption is conditional on production of prescribed certificates before the Assistant or Deputy Commissioner of Central Excise confirming official use or that the goods are required for execution of an approved project. Distinct certification and countersignature routes are prescribed based on the financier and implementing authority. Transitional rules permit transfer to new projects or payment of duty on depreciated value when goods are no longer required for an existing project.

Duty exemption for EOU and FTZ clearances limited to excise equal to customs duty for newer licences.
The amendment substitutes the Export and Import Policy reference to permit para 64 or 65 and inserts a proviso limiting the exemption for clearances against advance release orders under duty free import licences issued on or after 1 April 1995: the exemption shall apply only to that portion of excise duty under section 3 of the Central Excises and Salt Act, 1944 equal to the customs duty specified for like goods in the First Schedule to the Customs Tariff Act, 1975.

Excise exemption for embroidery: duty waived for processed embroidery under the tariff heading, while unprocessed embroidery remains taxable.
The Central Government exempts embroidery falling within Heading No. 58.05 from the whole of the duty of excise, while expressly excluding embroidery that has not been subjected to any process; the exemption therefore waives excise liability for processed embroidery within the tariff description but does not extend to unprocessed pieces.

Excise exemption for cotton waste from free trade zones and export-oriented undertakings allows duty-free sale in India.
The Central Government exempts goods under heading 52.02 produced or manufactured in a free trade zone and brought to any other place in India, or produced by a hundred per cent export-oriented undertaking and allowed to be sold in India, from the whole of the excise duty leviable thereon; definitions of "free trade zone" and "hundred per cent export-oriented undertaking" are taken from the explanatory provision of the Central Excises and Salt Act, 1944.

Exemption for life-saving medicaments updated to reference Drugs (Prices Control) Order 1995, amending prior notification.
The Explanation to Notification No. 30/88-Central Excises is amended by substituting the words "Drugs (Prices Control) Order, 1987" with "Drugs (Prices Control) Order, 1995", thereby updating the cross-reference that governs the exemption for specified life-saving medicaments under the notification.

Rescission of notification withdraws tariff values for specified polyester filament yarns under central excise authority.
The central government, exercising statutory power under the Central Excises and Salt Act, rescinds the earlier Department of Revenue notification that fixed tariff values for specified polyester filament yarns, withdrawing that tariff-value determination as being necessary in the public interest.

Excise duty exemption for donated goods enables tax free supply to earthquake relief agencies subject to certification and documentary proof.
Exemption from excise duty is granted for goods donated or purchased out of cash donations for relief and rehabilitation of earthquake victims in Maharashtra and Karnataka, subject to conditions: manufacturer certification on clearance documents; direct dispatch to the Central or State Governments or approved relief agencies; and production to the Central Excise officer, within three months or any allowed extension, of a District Magistrate's certificate confirming donation.

Excise exemption for specified inputs where used in fertiliser plant operations, subject to defined process based conditions.
The Central Government amends Notifications Nos. 75/84-C.E. and 7/94-C.E. under section 5A(1) of the Central Excises and Salt Act, 1944 to insert new tariff entries exempting naphtha and low sulphur heavy stock for use in fertiliser plants during shut-down and start-up periods, and exempting sulphuric acid and ammonia when used in fertiliser-plant processes of demineralisation of water and refrigeration and purification respectively.

Home consumption limits for export-oriented units defined with category-based entitlement and mandatory certification and conditions.
The amendment permits clearance for home consumption by 100% EOU, FTZ, EHTP or STP units only where goods cleared are identical to exported or intended-for-export goods, the value cleared does not exceed the unit-specific percentage entitlement in the annexed Table calculated against total production of identical goods, and the balance is exported or disposed of under paragraph 103 of the Export and Import Policy. Software and rejects have separate percentage-based caps. A certificate from the Development Commissioner or designated officer is required to confirm compliance.

Exemption of edible preparations under tariff sub-heading 2108.90 provides Nil duty for specified soya products, mixes and namkeens.
The notification amends Notification No. 2/94-Central Excises by inserting entries 15A and 15B for tariff sub-heading 2108.90, prescribing Nil duty for specified edible preparations including listed soya products, powders of fruits and vegetables, specified mixes and namkeens, and for all other unbranded goods under that sub-heading not specified in 15A.

Tariff classification amendment: substitution of tariff item reference for sweetmeats and snacks under central excise powers.
Amendment to a Central Excise notification under section 5A of the Central Excises and Salt Act, 1944 substitutes one tariff heading reference for another in a prior notification addressing sweetmeats and snacks, effecting a change in the identified tariff item cited in the schedule.

Rescission of Central Excise notifications under statutory power removes specified miscellaneous exemptions set by prior notifications.
The Central Government, invoking the authority under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds three notifications-No. 18/94 Central Excises, No. 142/94 Central Excises and No. 70/95 Central Excises-thereby withdrawing the miscellaneous exemptions previously granted by those notifications.

Designation change from Collector to Commissioner-substitution applied across specified central excise notifications altering official title.
The Government, exercising statutory authority under the Central Excises and Salt Act, has ordered that the word "Collector" be substituted by the word "Commissioner" wherever it appears in each notification specified in the Schedule; the change is a textual designation substitution applicable to the listed Central Excise notifications and does not alter other substantive provisions of those instruments.

Concessional duty withdrawal on specified textile goods, with other artificial monofilament now subject to ad valorem duty.
The Government, under section 5A(1) of the Central Excises and Salt Act, amends prior notifications by omitting multiple listed concessional entries and substitutes the duty for other artificial monofilament with 15% ad valorem, removing prior concessional treatment for specified textile goods and metallised yarn.

Designation substitution: 'Collector' replaced by 'Commissioner' in central excise notification, changing administrative reference language.
The Central Government amended Notification No. 274/88 Central Excises to substitute the word "Commissioner" for the word "Collector" wherever it occurred, thereby converting all references in that notification from the Collector to the Commissioner without altering any other substantive provision.