Extension of exemption period for polyvinyl alcohol tariff item; notification validity extended to year-end under central excise rules.
Amendment substitutes the expiry date in paragraph 2 of Notification No. 185/83-Central Excises so as to extend the period of the exemption for Polyvinyl Alcohol under Tariff Item 15A, leaving other terms of the original notification unchanged.

Excise duty practice based relief prevents collection of duties where excise and special duties were not levied under prevailing practice.
Direction records an administrative practice under which the duty of excise and special duty of excise on polyacrilonitrile powder used in the factory of production for manufacture of acrylic fibre were not being levied for a specified period, and accordingly directs that those duties shall not be required to be paid in respect of such powder on which they were not levied in accordance with that practice.

Exemption for short-levied excise on Aviation Turbine Fuel directs that omitted duties need not be recovered for specified historic period.
The Government found a prevailing practice caused short levy of excise and related duties on Aviation Turbine Fuel (Tariff Item 11A) from 14 July 1966 to 28 February 1982, including basic excise and additional, special, regulatory and auxiliary duties; it directs that the whole of the portion of those duties which would have been payable but for the practice shall not be required to be paid in respect of Aviation Turbine Fuel short levied during that period.

Confiscation and penalty: new rule empowers forfeiture of excisable goods and assets for contraventions to deter duty evasion.
Rule 209 prescribes confiscation of excisable goods and a monetary penalty up to three times the value of the goods or a specified minimum for removal, non-accounting, unlicensed manufacture/ storage, or contraventions intended to evade duty. Where duty thresholds are met or a previously penalised person reoffends, the adjudicating officer may additionally order confiscation of land, buildings, plant, machinery, materials, conveyances, animals or other things used in the offending activity, or other excisable goods produced or stored with such assets, for reasons recorded in writing.

Duty exemption for inbond transfers to NOIDA Export Processing Zone permits excise free supply for export only production, subject to bond procedure.
Excisable goods moved from factories or warehouses in India into the NOIDA Export Processing Zone are exempt from central excise and additional excise duties when brought directly for use by authorised plot holders in production solely for export, subject to conditions: consignee authorisation, direct removal, exclusive use for export production with export of resultant goods, and compliance with the Appendix procedure requiring prior application, bonds or security, certificate issuance, serialised removal applications, marking and gate pass protocols, re warehousing checks, central accounting by Zone authorities, and duty liability for shortages or non accounted use.

Free trade zone designation: Noida Export Processing Zone specified under central excise law with defined territorial and boundary details.
The Central Government, under the Central Excises and Salt Act, 1944 and Central Excise Rules, 1944, designates the NOIDA Export Processing Zone at Ghaziabad as a free trade zone, specifying its territorial limits by listing khasra/survey numbers for villages Nagia Charan Das and Bhagel Begam Pur and describing the enclosing boundary wall's construction, height and segmental linear extents for administrative and central excise purposes.

Non-enforcement of excise duty: Government directed excise on cycle accessories need not be paid for a prior period.
The Central Government directed that, due to a generally prevalent practice of non-levy, the whole of the excise duty that would otherwise have been payable on cycle accessories under Tariff Item 68 shall not be required to be paid for the specified past period in which that practice resulted in non-levy.

Excise duty exemption for silver oxide button cells: full relief granted under rule-based authority for a limited period.
Silver oxide button cells under Tariff Item 31 are exempted from the whole of the central excise duty leviable under the principal enactment by administrative notification issued under rule-based authority, such relief applying for the temporal period specified in the notification.

Excise exemption for silicones limits duty to an ad valorem rate when made from chlorosilanes with prior duty paid.
Silicones under Tariff Item 15A are exempted from central excise duty to the extent that duty exceeds an ad valorem rate of twenty-five percent, provided they are manufactured from chlorosilanes on which central excise or additional customs duty has already been paid.

Extension of exemption period for Polyvinyl Alcohol: notification amends the expiry date under Central Excise rule authority.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 185/83 Central Excises by substituting the previously specified expiry date in paragraph 2 with a later date, thereby extending the period during which the miscellaneous exemption for Polyvinyl Alcohol (Tariff Item 15A) remains in effect.

Exemption period extended for specified food products, postponing the prior notification expiry under Central Excise Rules.
An amendment substitutes the expiry date in paragraph 2 of Notification No. 34/83-Central Excises so as to extend the period of the exemption applicable to food products classified under Tariff Item 1B or 1C, effected by Notification No. 257/85-C.E.

Issue of summons: new rule requires written duplicate summons stating purpose, signed and sealed by issuing officer.
The amendment substitutes rule 204 to require that every summons under the Act be in writing and in duplicate, state the purpose for which it is issued, be signed by the issuing officer, and bear the officer's official seal, if any.

Exemption extension for soap tariff item extends the applicable period under central excise notification by amendment.
An amendment to Notification No. 24/75-Central Excises substitutes the terminal date in paragraph 2, thereby extending the exemption period for soap under Tariff Item 15 by replacing the previously specified expiry date with a later one pursuant to powers under the Central Excise Rules, 1944.

Exemption for sun-dried straw board limited to factories using only sun-drying, requiring exclusive premises for manufacture.
Amendment inserts a proviso stating that the exemption for straw board manufactured by sun drying applies only where the factory does not have, in the same premises, any plant for manufacturing straw board by any process other than sun drying.

Excise exemption for synthetic rubber latex: duty waived when consumed in factory for further manufacture under rule 8(1).
Synthetic rubber latex falling under the relevant tariff classification is exempted from the whole of the excise duty leviable under section 3 when consumed within the factory in which it is manufactured for the further manufacture of synthetic rubber, by exercise of the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Extension of exemption period: central excise notification's operative end date extended, preserving existing miscellaneous tea exemptions for an additional year.
Amendment substitutes, in paragraph 2 of the earlier notification concerning miscellaneous exemptions for Tea (Tariff Item 3), the figures, letters and word denoting the earlier expiry date with those denoting the later expiry date, effected under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the period of the specified exemptions.

Tariff amendment alters duty computation for aluminium products by substituting an ad valorem rate and an adjusted per tonne allowance.
Under rule 8(1) of the Central Excise Rules, 1944, Notification No. 183/84 is amended for tariff item 27: S. No. 6's column (4) is replaced to require duty equal to the appropriate amount chargeable less a specified per metric tonne allowance; S. No. 9's column (4) is replaced to specify an eleven per cent ad valorem duty.

Special excise duty amendment inserts an additional tariff entry into the notification table, modifying applicable tariff entries.
Amendment to special excise duty notification inserts an additional figure into the annexed Table against Sl. No. 1 of notification No. 128/85-Central Excises, effected by the Central Government under powers conferred by the Central Excise Rules and the Finance Act, and confined to altering the column entries applicable to that serial entry.

Excise duty exemption for specified aluminium products limits payable duty to notified rates, subject to use and credit conditions.
The Central Government exempts specified aluminium products under Tariff Item 27 from excise duty to the extent duty exceeds the notified ceiling rates for each listed category. A Table specifies product descriptions and corresponding ceiling rates. The exemption excludes goods covered by another contemporaneous notification, provides a reduced rate for certain strips when used to manufacture exempt pipes subject to Chapter X procedures, and disqualifies the exemption for certain wire rods if duty credit on ingots or billets has been taken under rule 56A. "Primary producer" is defined by production from bauxite or alumina under statutory licence or registration.

Excise duty exemption for specified aluminium products limits payable duty when supplied under the Aluminium Control Order.
Notification exempts specified aluminium goods under Tariff Item 27 manufactured by primary producers from excise duty to the extent it exceeds a reduced ad valorem rate when required to be sold or supplied under the Aluminium (Control) Order, 1970. The covered goods-ingots, billets, wire bars and wire rods-must conform to designated Indian Standards. "Primary producer" is defined as a person licensed or registered under the Industries Development and Regulation framework producing aluminium from bauxite or alumina.