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Notifications
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Amendment to Notification No. 79/90-C.E. [Chapter 90]
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Excise notification amendment substitutes the tariff entry to list spectacle lenses and intraocular lenses under the exemption schedule.
The Government, invoking section 5A(1) of the Central Excises and Salt Act, 1944, amends Notification No. 79/90-C.E. by substituting, in the annexed Table against Sl. No. 1 column (3), the entry with the wording "Spectacle lenses and intraocular lenses," replacing the prior entry in that cell of the tariff/exemption schedule.
Effective rate of duty on chassis falling within Chapter 87 for manufacture of battery powered road vehicles
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Excise duty exemption for chassis used in manufacture of battery powered road vehicles requires compliance with prescribed procedure.
Exempts chassis classified under Chapter 87 required for manufacture of battery powered road vehicles from excise duty to the extent that duty exceeds an ad valorem rate of five percent, provided the procedural requirements of the Central Excise Rules are followed; 'battery powered road vehicles' means vehicles run solely on electrical energy from one or more batteries fitted to them.
Amendment to Notification Nos. 162/86-C.E., 39/87-C.E., 42/87-C.E. and 80/89-C.E.
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Tariff amendment increases specified exemption thresholds and adjusts rates for certain central excise notifications under existing law.
Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 substitute specified words, figures and rate entries in the tables annexed to four prior Central Excise notifications, modifying exemption descriptions for certain motor vehicles, increasing stated per tonne thresholds, replacing rate entries for film categories, and altering numeric table entries for two serial entries, thereby changing the scope and quantum of the listed miscellaneous exemptions and tariff entries.
Amendments to Notification No. 87/89-C.E. [Chapter 85]
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Central Excise Tariff Amendments increase and restructure duty treatments for Chapter 85 goods, adjusting ad valorem and specific duties.
Amendments restructure the notification's tariff Table for specified Chapter 85 goods by substituting and omitting serial entries, imposing a 20% ad valorem duty for aggregated headings, increasing various specific rupee-per-set duties, converting certain entries to ad valorem percentages, and providing nil-duty exceptions for television receivers manufactured from picture tubes where specified excise duty has been paid.
Amendments to Notification No. 121/89-C.E. [Chapter 85]
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Tariff amendment raises per-tube excise concessions for specified television picture tubes and adds size-based categories.
Amendment revises per-tube concession amounts for two items in Sl. No. 1 and inserts a new Sl. No. 2 for Chapter 8540.11, creating two size-based categories for colour cathode-ray television picture tubes with distinct per-tube concession amounts.
Amendments to Notification No. 74/90-C.E. [Chapter 85]
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Central Excise exemption rates adjusted for specified items, altering per unit and per area duty assessment criteria.
Amendment to the Central Excise notification substitutes revised entries in the annexed Table to Notification No. 74/90 Central Excises under powers of sub section (1) of section 5A, replacing specified column (4) entries with new per square metre rates and combined per cassette plus per area charges for magnetic tape cassettes.
Amendment to Notification No. 67/83-C.E. [Chapter 85]
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Excise amendment: substitution of Nil for the prior per unit charge, removing the specified levy on the tariff entry.
The Central Government, exercising powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 67/83 Central Excises by substituting the word "Nil" for the previous per bulb monetary charge in the Table against S. No. 05, column (4), thereby altering the stated excise incidence for that tariff entry.
Exemption to briquetting plant and machinery falling under Heading No. 84.79 intended to manufacture briquettes from agricultural and municipal wastes
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Excise exemption for briquetting machinery enables duty-free manufacture of briquettes from agricultural and municipal wastes.
The Central Government exempts briquetting plant and machinery classifiable under heading No. 84.79 intended to manufacture briquettes from agricultural and municipal wastes from the whole of the duty of excise leviable on that machinery as specified in the Tariff Schedule, the exemption being exercised under statutory power on grounds of public interest.
Amendments to Notification No. 166/86-C.E. [Chapter 84]
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Exemption thresholds for specified compressors and air conditioners revised under notification amendment, altering per unit central excise exemption levels.
Amendment revises the notification table to substitute increased per unit exemption amounts for compressors and to replace air conditioner and refrigerator entries with capacity banded per unit exemptions; water coolers are Nil and other refrigerating appliances are subject to sixty per cent ad valorem. It also adds Explanation (2) excluding kits containing automotive gas compressors from the definition of car air conditioner kits.
Amendment to Notification No. 64/86-C.E. [Chapter 84]
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Exemption for gravure printing cylinders and lithographic plates allowed for in factory printing use, subject to procedural compliance.
The amendment grants Nil duty exemption for gravure printing cylinders and nickel perforated rotary cylinder screens if used within the factory of production or in another factory of the same manufacturer for printing purposes, and for lithographic plates if used within the factory of production for printing purposes; where such goods are used in a different factory of a manufacturer than the factory of manufacture, the exemption is conditional on observance of the procedural requirements set out in Chapter X of the rules.
Exemption to goods falling under Heading No. 82.06 manufactured from duty paid goods falling under Heading Nos. 82.02 to 82.05
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Excise exemption for Heading 82.06 goods where manufactured from duty-paid Heading 82.02-82.05 inputs under statutory proviso.
Goods under Tariff Heading 82.06 are exempt from excise duty when manufactured from inputs under Tariff Headings 82.02-82.05 provided the excise duty specified in the schedule or the additional duty under the Customs Tariff Act has already been paid on those inputs.
Rescinds Notification No. 224/88-C.E.
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Rescission of exemption notification: Government withdraws earlier central excise notification under statutory power in public interest.
The Central Government, invoking the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, being satisfied that it is necessary in the public interest, rescinds notification No. 224/88 Central Excises dated 23 June 1988 by issuing Notification No. 65/91 C.E., dated 25 July 1991, thereby withdrawing the earlier excise notification.
Effective rate of basic excise duty on wire of alloy steel plated or coated with base metals, falling under Sub-Heading No. 7229.90
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Excise duty exemption on alloy steel wire plated with base metals reduces taxable duty to a capped per tonne rate.
The Central Government exempts wire of alloy steel plated or coated with base metals, classified under the relevant tariff sub heading, from so much of the basic excise duty specified in the tariff schedule as is in excess of a specified per tonne cap, thereby fixing the effective taxable rate at that cap for the described product.
Amendments to 19 Notifications
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Central Excise exemptions conditioned on non availment of input duty credit to align relief with prior duty payment and compliance.
The notification amends multiple Central Excise notifications to condition exemption eligibility on non availment of input duty credit under the Central Excise rules, substitutes or omits table entries to specify tariff headings and product descriptions, inserts provisos addressing import dates and prior customs duty payment, and clarifies textual phrases concerning fabrication and intended use, thereby aligning exemptions with prior duty payment and procedural compliance.
Exemption to improved chulhas (including smokeless chulhas) capable of burning wood, agrowaste, cowdung, briquettes and coal
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Excise exemption for improved chulhas conditioned on multi-fuel capability and administrative recommendation, later rescinded.
Exemption from central excise duty covers improved chulhas (including smokeless types) and parts made of specified metals or ceramic materials, provided they are capable of burning wood, agrowaste, cowdung, briquettes and coal, and are recommended for exemption by an officer not below Deputy Secretary in the Department of Non-conventional Energy Sources; the exemption was issued under the Central Excises and Salt Act but was subsequently rescinded.
Effective rate of basic excise duty on all goods falling under Sub-Heading No. 6908.90
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Excise duty exemption caps basic duty on specified ceramic goods at a capped ad valorem rate.
The Central Government exempts goods falling under sub heading No. 6908.90 from so much of the duty of excise leviable thereon which is in excess of the amount calculated at the rate of ten per cent ad valorem, thereby capping the effective basic excise duty for that tariff subheading.
Exemption to all goods falling within Chapter 68 and containing more than 25% by weight of fly ash or phosphogypsum or both
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Excise exemption for Chapter 68 goods containing high fly ash or phosphogypsum removes duty when composition threshold is met.
Exempts from the whole of the duty of excise all goods falling within Chapter 68 of the Central Excise Tariff that contain more than the prescribed proportion by weight of fly ash or phosphogypsum or both, pursuant to powers under the Central Excise and Salt Act, 1944, and superseding an earlier notification.
Rescinds Notification Nos. 225/85-C.E. and 134/87-C.E. w.e.f. 1-9-1991
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Rescission of Central Excise notifications under Section 5A terminates specified prior exemptions and fixes the notified commencement.
Under Section 5A of the Central Excise and Salt Act, 1944 the government rescinds Notification No. 221/85-C.E. and Notification No. 134/87-C.E., withdrawing those prior exemption instruments and declaring the rescission to take effect from the notified commencement date.
Amendments to Notification Nos. 40/85-C.E. and 53/88-C.E. w.e.f. 1-9-1991
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Central excise notification amendments remove specified tariff entries, altering exemption schedules and coming into force shortly.
Government instruction amends Central Excise Notification No. 40/85-C.E. by omitting Table entries at S. Nos. 12, 15 and 24, and Notification No. 53/88-C.E. by omitting Table entries at S. Nos. 10, 13 and 17; issued under statutory authority and coming into force on 1 September 1991.
Rescinds Notification Nos. 101/66-C.E., 225/86-C.E. and 155/90-C.E.
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Rescission of excise notifications withdraws specified tariff exemptions, changing applicability of earlier exemption orders under central excise law.
The Central Government, invoking its statutory power under the Central Excise and Salt Act to act in the public interest, rescinds Notification Nos. 101/66-C.E., 225/86-C.E. and 155/90-C.E., thereby withdrawing the legal effect and any exemption consequences flowing from those earlier instruments and altering the tariff exemption status established by those notifications.

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Central Excise

Amendment to Notification No. 64/86-C.E. [Chapter 84] - 67/91 - Central Excise - Tariff

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Exemption for gravure printing cylinders and lithographic plates allowed for in factory printing use, subject to procedural compliance.
The amendment grants Nil duty exemption for gravure printing cylinders and nickel perforated rotary cylinder screens if used within the factory of ... Summary

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Acts Income Tax