Exemption amendment: substitution of Indian Oil Corporation Limited with any public sector oil company for specified excise exemptions.
The Government amends Notification No.64/95-Central Excise by replacing the words "Indian Oil Corporation Limited" with "any public sector oil company" in paras (a) and (b) of S.No.3A, column (3), and by substituting "such public sector oil company" for "Indian Oil Corporation Limited" in the proviso, thereby broadening the class of oil companies covered by the exemption for goods supplied for defence and other specified purposes.

Higher Education Cess exemption for Tenth Schedule goods removes the levy under specified Finance Act provisions.
The Central Government, exercising powers under the Central Excise Act and specified Finance Act provisions, exempts all goods listed in the Tenth Schedule to the Finance Act, 2010 from the Higher Education Cess, removing the levy on those specified goods as a public interest exemption.

Exemption from education cess: goods in the Tenth Schedule relieved of education cess under Finance Act provisions.
Exempts goods specified in the Tenth Schedule to the Finance Act, 2010 from the Education Cess levied under sections 91 and 93 of the Finance (No.2) Act, 2004, by Notification No. 28/2010 Central Excise dated June 22, 2010, exercising powers under section 5A(1) of the Central Excise Act, 1944 and stating the exemption is in the public interest; the notification was later rescinded.

Exemption for ballistic-grade aramid materials permits duty-free supply when used in bulletproof jackets following concessional removal procedure and verification.
Adds conditional excise exemptions for ballistic grade aramid yarn and for ballistic grade aramid fabric when each is used in the manufacture of bulletproof jackets for supply to the armed forces or to State and Union-territory police forces. Each exemption requires adherence to the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and proof to the satisfaction of an officer not below the rank of Deputy Commissioner or Assistant Commissioner of Central Excise that the goods are intended for the specified supply.

Rescission of a central excise notification revokes the prior exemption while preserving past acts and omissions.
The Central Government rescinds Notification No. 18/2010 Central Excise dated 27th February, 2010 by exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, issuing Notification No. 26/2010 Central Excise dated 10th May, 2010, and preserves acts or omissions done before the rescission.

Effective Rate of Duty on specified computer components updated, with nil and specified rates and project-linked exemption conditions.
Effective Rate of Duty on goods classifiable under Chapters 83-93 is amended by substituting S. No. 17 to list specified computer and storage devices and to differentiate combo drives meant for internal fitment (nil-rated) from those for other uses (subject to a specified duty rate). The Annexure's condition No. 28 is replaced to make excise exemption conditional on prior customs duty exemption at import, certification by a Joint Secretary-level officer in the Ministry of Power for project use, and an undertaking by the project CEO to use the goods only in the project and to pay duty if that undertaking is breached.

SSI exemption for units not availing CENVAT credit covers packing materials bearing the brand for use as packing.
Amends notification No. 8/2003 to prescribe an SSI exemption, effective 1/4/2003 for units not availing CENVAT credit, by substituting clause (e) of paragraph 4 to state that specified goods in the nature of packing materials qualify where they are meant for use as packing material by or on behalf of the person whose brand name they bear.

Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions.
Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines "hand-rolled cheroot" as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of "retail sale price."

Excise duty peak rate reduction effectuated by omitting a specific tariff table entry under statutory notification.
Reduces the peak rate of excise duty (Cenvat) by amending the Central Excise notification No.2/2008 so that S. No.11 and the entries relating thereto in the Table are omitted, effectuating the removal of that specific tariff entry through a formal notification under statutory authority.

Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty.
Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines "hand-rolled cheroot" and adopts the prior definition of "Retail sale price."

Effective rate of duty on waste paper introduced; amendment adds tariff entry and limits exemption to carton manufacturers.
Amendment adds a tariff entry classifying waste paper and paper scrap and sets an effective rate of duty, and substitutes Condition No. 12 in the Annexure to restrict the exemption to units manufacturing cartons, boxes or cases starting from Kraft paper, corrugated paper, corrugated sheet or corrugated board stages and not having the facility to manufacture Kraft paper in the same factory.

Capacity based rate of duty corrected to adjust threshold and clarify 'RSP' as 'retail sale price'.
The corrigendum to notification No. 19/2010-Central Excise amends Table-1 by revising the entry against Sl. No. 2 in column (2) to change the stated threshold wording and replaces the abbreviation 'RSP' wherever it occurs with the full term 'retail sale price', clarifying the tariff table wording for unmanufactured tobacco bearing a brand name (chewing tobacco).

Capacity based rate of duty clarified to cover chewing tobacco (other than filter khaini) and Jarda scented Tobacco.
Corrigendum amending a Central Excise notification: wherever the earlier text reads "Chewing tobacco (other than filter khaini)" it shall be read as "Chewing tobacco (other than filter khaini) and Jarda scented Tobacco", thereby including Jarda scented Tobacco within the descriptive entry subject to the capacity based rate of duty on unmanufactured tobacco bearing a brand name.

Capacity based rate of duty adjusted for chewing tobacco and jarda, altering tariff classification and packing-machine duty schedule.
Amendment substitutes the opening paragraph to include chewing tobacco and Jarda scented tobacco, adds a cross reference to an additional duty column, replaces Table 1 with a multi column schedule that prescribes rate of duty per packing machine per month according to retail sale price bands and product form, provides algebraic formulas for higher price points, supplies illustrative calculations using 'P' as retail sale price, and inserts an Explanation defining filter khaini as chewing tobacco pre packed in filter sachets prior to pouching, with a proviso adjusting the S.No.12 threshold for filter khaini.

Effective excise rate cap for short cigarettes limits central excise liability to a prescribed per thousand duty rate.
Exemption provision caps central excise liability for specified categories of cigarettes by exempting excisable goods from so much of the duty under the First Schedule as exceeds the amount calculated at the prescribed per thousand rate, differentiating between non filter and filter cigarettes and applying the cap to cigarettes of length not exceeding sixty millimetres with filter length taken into account for classification.

Exemption for packaged software: excise duty relieved on value for transfer of right to use, subject to declaration and registration.
Packaged software or canned software is exempted from excise duty to the extent that the duty corresponds to the portion of the value representing consideration for transfer of the right to use such goods, provided the provider declares the consideration to the Deputy or Assistant Commissioner of Central Excise and is registered under the finance statute governing service tax and its rules; "packaged software or canned software" means software developed for a variety of users and intended for sale off the shelf.

Capacity based rate of duty on tobacco packing machines tied to pouch retail price and machine packing speed.
Capacity-based excise duty is charged per packing machine per month for specified tobacco products (unmanufactured tobacco bearing a brand name, chewing tobacco including filter khaini, and jarda scented tobacco) based on pouch retail sale price, the machine's maximum operable packing speed and packaging attributes. Tables map price bands and speed categories to monthly duty rates, with linear formulas for prices above the highest band. Definitions clarify ''packing machine,'' treatment of multi-track machines, and ''retail sale price,'' while the number of machines and speeds are determined under the 2010 Capacity Determination Rules.

Excise duty exemption for solar project machinery requires ministry recommendation and CEO undertaking to restrict use or pay duty.
Exempts from excise duty all machinery, components and auxiliary equipment required for initial setting up of a solar power generation or solar energy production project or facility, subject to a recommendation by an officer not below Deputy Secretary in the Ministry of New and Renewable Energy specifying quantity, description and specification and a CEO undertaking to the relevant Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project; non compliance triggers liability to pay the duty that would otherwise have been leviable.

Effective rate of duty amended for a listed excise entry, substituting the previously recorded tariff table rate.
The Central Government, under section 5A of the Central Excise Act, 1944, amends Notification No. 49/2006-Central Excise by substituting in the Table the entry in column (4) against S No. 3 with "10%", thereby revising the recorded effective rate of duty for that entry.

Effective rate of duty revised to a uniform rate for specified tariff entries; certain item omitted and sunglasses clarified.
The amendment modifies Notification No.10/2006-Central Excise by substituting a uniform duty rate entry for several listed serial entries in the notification's table, omitting one serial entry and its related entries, deleting an entire list of entries, and substituting the description of another serial entry with "Sunglasses or goggles, for correcting vision." These changes are effected under the Central Excise Act as further amendments to the principal notification.