Exclusion of laminated jute bags clarifies central excise notification exception applies to goods under heading 6305.
The corrigendum replaces the phrase "except 6305" with "except Laminated Jute Bags falling under 6305", clarifying that laminated jute bags classified under tariff heading 6305 are the specific items excluded from the exception in the cited central excise notification.

Excise exemption amendment removes a specified Table entry, altering exemption for goods manufactured by government factories.
The Central Government amends the exemption schedule of Notification No. 62/1995 by ordering that, in the TABLE, in column (2) against S.No.16, item (i) shall be omitted, thereby altering the tariff exemption previously applicable to goods manufactured by Central Government factories under the principal notification.

Duty expression amendment: specifies per tonne measurement for the Central Excise tariff item, clarifying levy basis.
Corrects the duty wording in item II(iii)(b) of Notification No. 4/2011 Central Excise (1 March 2011) by replacing "10%+ Rs. 160" with "10%+ Rs. 160 per tonne", thereby specifying that the additional fixed component of the duty is to be levied on a per tonne basis and clarifying the basis for assessment and compliance.

Exemption for returned branded garments: duty waived on reworked duty-paid stock when conditions and reporting requirements are met.
Branded ready-made garments under chapters 61, 62 or 63 (with specified exclusions) are exempted from excise duty when duty-paid goods are returned to the same registered premises or factory and re-made, re-conditioned, re-packed or otherwise processed and cleared, subject to conditions: no Cenvat credit on returned goods; intimation with return document details and value to the jurisdictional authority within 48 hours; maintenance of receipt and disposal accounts reported monthly; return within one year of initial removal; and an aggregate annual clearance limit relative to prior clearances, computed per registered premises with clearances under rule 16 excluded.

Exemption scope for textile and floor covering goods updated to add machine use exclusions and brand sale limitations.
Amendment narrows and clarifies exemptions for chapters 57, 59 and 61-63: chapter 57 exemptions exclude specified machine-processed carpets and define "machines" to exclude manually operated implements; chapter 59 exemption excludes a listed subheading; chapters 61-63 exemptions exclude laminated jute bags of particular tariff descriptions and goods bearing or sold under a brand name.

Exemption scope revised for goods supplied to government and defense, excluding specified petroleum product headings from relief.
The notification amends Notification No.63/95-Central Excise by substituting the entry against S.No.5 in the TABLE to read: "All goods other than those falling under Heading 2701, 2702, 2703, 2704 and 2706," thus clarifying that the exemption for goods manufactured by specified units/institutions for Government or defence use excludes goods under those petroleum-related headings.

Packing material classification clarified - labels now treated as packing material, extending exemption coverage under central excise notification.
The notification amends the principal central excise exemption by inserting an explanation that packing material includes labels of all kinds, clarifying that labels are to be treated as packing material for the purpose of the exemption and removing doubt about their inclusion within the scope of the exempted items.

Exemption for manufacturing waste and scrap: duty waived when goods benefit from specified exemption notifications, subject to factory-wide exclusion.
Exempts waste, parings and scrap arising in the course of manufacture from the whole of excise duty where the primary goods avail specified exemption notifications and the waste falls within the Central Excise Tariff Schedule, provided the exemption does not apply if the factory also manufactures other excisable goods not covered by those exemptions.

Definition of Mega Power Project updated to adjust capacity thresholds and regional criteria for excise exemptions.
The Central Government amends notification No. 6/2006-Central Excise to substitute the tariff entry for parts for the manufacture of printers under chapter 8443 with an updated effective rate of duty and to replace the Explanation defining "Mega Power Project" by prescribing capacity-based thresholds and separate regional criteria for thermal and hydel plants for the purpose of exemption eligibility.

Excise exemption amendment narrows scope for gold by excluding ore, concentrate and dore bar and deletes 'copper or'.
The Government amends the Table in Notification No. 5/2006 to narrow exemption scope: S. No. 21, column (3) now excludes gold ore, concentrate and dore bar from the phrase 'from any form of gold'; S. No. 23, column (3) deletes the words 'copper or', thereby changing the tariff description applicable to that entry.

Exemption of specified goods: cinematographic film and silicon wafers exempted from central excise by notification amendment.
The notification amends the tariff exemption table in Notification No. 4/2006-Central Excise by substituting S.No.73A to list colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet with a Nil effective rate of duty, and by inserting S.No.74A to list silicon wafers with a Nil effective rate of duty.

Effective Rate of Duty reduced to nil for specified Chapter 15 goods; certain tariff entries omitted and food served in hotels excluded.
The notification substitutes the table entry at S. No. 10 to cover goods under tariff heading 1516 (with a specified subheading exception) at a nil effective rate of duty, omits the entries previously at S. Nos. 13 and 17, and provides that the exemption does not apply to food preparations (including meat preparations) of the relevant chapters when prepared or served in a hotel, restaurant or retail outlet.

Effective excise duty rate revised with cenvat credit; amendment substitutes and omits tariff entries to refine covered goods.
Amendment to Notification No. 2/2011-Central Excise substitutes and omits specific Table entries to refine the scope of goods covered under miscellaneous exemptions, specifying revised descriptions for silicon goods, fertilizer-related goods, radio trunking terminals, and excluding certain railway track machines, while removing an explanatory provision and deleting one serial entry, and contemplating an effective duty rate with cenvat credit on specified items.

Tariff amendment refines product descriptions and adjusts applicable duty treatment for specified goods under excise rules.
Amendment exercises statutory authority to modify Table entries of an earlier Central Excise notification: substituting revised product descriptions against specified serial entries, deleting one explanatory note, and replacing a goods description while preserving an exception for railway track machines; these textual changes implement a one percent effective duty rate on the specified items and thereby alter the scope of exemption and duty applicability.

Effective excise duty cap on mobile handsets limits payable duty to a nominal ad valorem rate, excess duty exempted.
The notification exempts mobile handsets, including cellular phones under the Central Excise Tariff, from excise duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, thereby capping the effective duty payable on qualifying handsets and disapplying any excess duty.

Exemption for vaccines under National Immunisation Program extended to specified tariff headings by notification amendment, duty nil.
The Central Government inserts a new serial entry into Notification No.4/2006 Central Excise exempting vaccines specified under the National Immunisation Program, identified by designated tariff headings, by declaring the rate of duty as nil and thereby adding them to the Table of miscellaneous exemptions under the principal notification.

Exemption of Attar perfumes from excise duty subject to payment on retail value, recordkeeping and commissioner-prescribed procedures.
Exempts Attar perfumes under Chapter 33 when removed for retail after specified processes, subject to conditions: manufacturer must pay duty at time of bulk removal based on the retail value, maintain accounts of bulk removals intended for retail sale, and follow procedures prescribed by the jurisdictional Commissioner; valuation is by declared retail price where affixed or by the nearest retail sale price. The notification was issued 1 March 2011 and later rescinded effective 1 July 2017.

Excise exemption for cottage and village industry goods removes duty on listed small scale products under statutory power.
Exempts specified cottage and village industry goods from the whole of the duty of excise under the Central Excise Tariff Act, 1985, under section 5A of the Central Excise Act, 1944, superseding an earlier 1986 notification; lists exempt items including handicrafts (excluding heading 7113), scented chunnam, vibhuthi, contraceptives, enamelware, agriculture grade pyrites, certain gases, sewage/effluent treatment sludge, animal-drawn vehicles and parts, erasers, and spent Fuller's earth, and notes a subsequent substitution to the handicrafts description and later rescission of the notification.

Excise exemption for intra-manufacturer transfer of parts enables duty-free movement for power tiller manufacture.
Exempts from the whole of the duty of excise parts, components, assemblies and sub-assemblies under Chapter 84 when removed between factories of the same manufacturer for manufacture of power tillers of heading 8432, provided the manufacturer follows the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001; supersedes an earlier notification and was subsequently rescinded effective 1 July 2017.

Exemption withdrawal: central excise notification removes multiple tariff items and substitutes tariff entry for certain goods, narrowing coverage.
The amendment to Notification No. 3/2005 substitutes the currency symbol in the exemptions Table, replaces the tariff description for a specified entry, and omits multiple serial-numbered entries from the exemptions schedule, thereby withdrawing those exemptions and narrowing the list of exempted goods under the principal notification.