Excise duty exemption for launch vehicle and satellite systems conditioned on ISRO use and Joint Secretary certification.
Systems and sub-systems of launch vehicle and satellite projects specified in the Central Excise Tariff are exempt from excise duty provided they are intended for use in Department of Space launch vehicle or satellite projects, certified by an officer not below Joint Secretary, and, when used outside the factory of production, subject to the procedure in Chapter X of the Central Excise Rules.

Exemption for small scale sector: powered cycles, rickshaws, side cars and evaporative coolers exempted from central excise.
The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.

Appointment of Central Excise Officers: CEIB personnel invested with equivalent central excise powers and nationwide jurisdiction.
The Central Board of Excise and Customs appoints specified officers of the Central Economic Intelligence Bureau as Central Excise Officers under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, and invests them with the powers exercisable by Central Excise Officers under the Act and Rules, to be exercised throughout the territory of India, with specified rank equivalences.

Right to be heard: amendment adds personal hearing option for appellants in central excise appeal forms.
Amendment inserts, in Forms E.A. 1, E.A. 3 and E.A. 8 of the Central Excise Rules, 1944, a question asking whether the appellant wishes to be heard in person, creating an explicit option for appellants to request a personal oral hearing; the rules are made under the act's rulemaking power and commence on publication in the Official Gazette.

Central Excise Rules amendment reallocates collectors' jurisdictions and replaces 'extend' with 'reduce' in proviso wording.
The amendment substitutes items (zd) and (ze) in rule 2 clause (ii)(A) to reassign collector jurisdictions between Calcutta I and Calcutta II and substitutes the word "reduce" for "extend" in clause (b) of the proviso to sub rule (1) of rule 176; the rules take effect on publication in the Official Gazette.

Clearance limit for damaged textile fabrics: area-based size eligibility plus monthly cap tied to prior-month coated fabric clearances.
The notification amends an excise exemption by substituting the maximum length criterion with an area-based size limit for damaged or sub-standard textile fabrics and by inserting a proviso that conditions the concessional rate on an aggregate monthly cap of clearances from any factory for home consumption, measured as a proportion of the immediately preceding month's clearances of textile fabrics impregnated, coated, covered or laminated with plastics under the relevant tariff heading.

Tariff classification amendment: substitution of polypropylene waste sub-heading changes excise tariff treatment accordingly.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 243/79-Central Excises by substituting the existing sub-heading No. 5401.10 with sub-heading No. 5401.90 for polypropylene waste, effecting a targeted change in the tariff classification applicable to that material.

Free trade zone designation establishes customs status for Cochin Export Processing Zone, defining site, area and boundaries.
The notification designates the Cochin Export Processing Zone as a free trade zone under the Central Excises and Salt Act and Central Excise Rules, identifying its location in Kerala, specifying the total area, enumerating the survey numbers that compose the Zone, describing the enclosing masonry wall and fencing including dimensions and circumference, and delimiting the Zone by reference to adjacent roads and surrounding lands as the operative territorial limits for regulatory purposes.

Credit of duty extended to specified copper wire and winding wire inputs, adding them to eligible excise duty credit list.
Amendment to Notification No. 198/86 adds a new table entry extending credit of duty to specified copper inputs-wire rods of copper, copper wires and winding wires of copper-confirming these intermediate products qualify for input duty credit when excise duty is leviable in whole or in part.

Excise duty treatment for winding wire: conditional nil-rate for copper when duty on wire rods is already paid and no duty credit claimed.
The notification amends tariff entries so that winding wires of copper qualify for nil excise only if made from wrought copper wire rods on which the appropriate excise or additional customs duty has already been paid and no credit of duty on unwrought copper or wrought wire rods has been taken; it deems all wrought wire rods to be duty-paid unless clearly non-duty-paid. The table also revises the entry for winding wires made of aluminium and records a separate ad valorem duty entry for winding wires of copper.

Nil rate of duty inclusion expands central excise exemption scope by expressly adding 'chargeable to nil rate of duty'.
The Central Excise (15th Amendment) Rules, 1986 insert the words "or chargeable to nil rate of duty" into rule 57D(2) immediately after the words "for the time being exempt from the whole of the duty of excise leviable thereon," thereby extending the provision to include goods chargeable to a nil rate of duty. The amendment takes effect on publication in the Official Gazette under the rule making power conferred by the excise statute.

Excise duty cap on barrier creams limits payable duty, with excess exemption conditional on licensed manufacture.
Exemption limits excise liability for barrier creams under sub heading 3304.00 by exempting duty in excess of an ad valorem rate, subject to manufacture under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940.

Excise duty exemption for retail-packaged food colours limits excise to a fixed ad valorem rate where prescribed labelling is present.
The notification exempts food colours and food colour preparations under sub-heading 3204.90 from excise duty exceeding the amount calculated at the rate of twenty per cent ad valorem, provided they are for retail sale in containers bearing prescribed labels. Required particulars for food colours include the words "Food Colours", chemical and common/commercial name and colour index, and I.S.I. markings; for food colour preparations the words "Food Colour Preparations", ingredient names, and I.S.I. markings.

Exemption for sugar confectionery: excess excise duty above a capped ad valorem rate is relieved.
The Central Government exempts sugar confectionery under the specified tariff sub-headings from so much of the excise duty as exceeds the amount calculated at a fixed ad valorem rate, exercised under the enabling provision of the Central Excise Rules and operating to cap the effective duty payable under the Central Excise Tariff Act.

Extension of exemption period for Khadi and Village Industry under Central Excise notification, amending the notification expiry date.
The Central Government, under the Central Excise Rules, 1944, amends Notification No. 200/86-Central Excises by substituting the originally prescribed expiry date in paragraph 2 with a new expiry date, thereby extending the period during which miscellaneous exemptions for goods produced by the Khadi and Village Industry remain in force.

Clearance limits for damaged or sub-standard fabrics impose an area cap and a proportional monthly clearance cap.
The notification amendment conditions concessional clearances by requiring each damaged or sub-standard fabric piece to have an area not exceeding 1.3 square metres and by limiting the aggregate monthly home-consumption clearances of such fabrics from any factory, by or on behalf of manufacturers, to 5% of the total clearances of textile fabrics impregnated, coated, covered or laminated with plastics in the immediately preceding month.

Exemption from excise duty caps for electrically trolley buses and battery road vehicles, limiting duty to an ad valorem rate.
Notification exempts electrically operated trolley buses and battery powered road vehicles, under specified tariff headings, from excise duty in excess of the amount calculated at an ad valorem rate of 10 per cent, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and defines the two vehicle categories for the purposes of the exemption.

Exemption of liquid explosives from excise duty under a rule-making notification removes the scheduled excise levy.
Using authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the government exempted Liquid Explosives under heading 36.01 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable thereon as specified in that Schedule.

Excise exemption for ship-broken iron and steel granted subject to customs duty payment conditions and import-duty compliance.
Exemption relieves goods under headings 72.15 and 73.09 of excise duty where obtained from breaking of ships, boats or other floating structures, provided they derived from vessels on which customs duty under the First Schedule to the Customs Tariff Act, 1975, has been paid at the specified rate per Light Displacement Tonnage, or were imported on or before the specified cut off date with appropriate additional duty under section 3 paid.

Effective duty rate for bath oils limits excise liability to a specified ad valorem calculation reducing taxable excess.
The notification, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts bath oils (thailams) under sub heading 3307.00 from so much of the excise duty leviable thereon as exceeds the amount calculated at a specified ad valorem rate, leaving only the duty equal to that ad valorem calculation chargeable.