Excise duty reduction: peak Cenvat rates lowered and specified tariff headings set to an ad valorem plus per litre duty.
The notification amends a prior central excise notification to implement staged reductions in the peak Cenvat rate while excluding certain items, and substitutes the Table entry for a specified serial number to list particular tariff headings subject to a composite duty consisting of an ad valorem component plus a fixed per litre specific charge, effected by the named amending notification.

Excise duty exemption on naphtha limits central excise to a specified ad valorem rate, capping leviable duty accordingly.
The notification exempts goods under specified tariff items and naphtha under heading 2710 from central excise duty to the extent that such duty exceeds the amount calculated at the rate of 14 per cent. ad valorem, thereby capping the leviable excise on those products; it supersedes an earlier notification and is predicated on the declared public-interest satisfaction.

Effective Rate of Duty amended for specified excisable goods, substituting prior tariff entries with a uniform revised rate.
Amendment revises the effective rate of duty by substituting the entries in column (4) of the Table in the principal notification for the specified serial numbers, thereby modifying the tariff entries for those listed goods under the First Schedule to the Central Excise Tariff Act through notification-based substitution.

Effective Rate of Duty amendments revise tariff entries for motor vehicles and medical devices, and limit application where input credit is taken.
Amendments to Notification No. 6/2006 revise tariff table entries to substitute effective duty rates and descriptions, insert new serial entries including a petrol-driven motor chassis entry attracting 8% plus a fixed charge per chassis, and add a nil-duty entry for a specified medical occlusion device. The Annexure is amended to provide that the notification does not apply where CENVAT Credit on inputs has been taken under the CENVAT Credit Rules, 2004.

Effective rate of duty revised for specified goods, altering multiple tariff entries and site-manufactured goods description.
Amendment to Notification No. 5/2006 revises table entries for goods of Chapters 54-82: multiple tariff entries are substituted to 8%, one entry substituted to Nil, and one descriptive entry replaced to specify "Goods manufactured at the site of construction for use in construction work at such site," with substitutions recorded against specified serial numbers in the principal notification.

Effective rate of excise duty on petroleum products amended; bio diesel blends exempted subject to duty compliance.
The notification amends the central excise effective rate table by substituting tariff entries to grant nil duty for naphtha used in fertilizer and ammonia manufacture (when fertilizer is cleared from the factory), replacing entries for motor spirit and High Speed Diesel with specified per litre excise rates for branded and non branded categories, inserting an exemption for diesel blended with bio diesel up to a capped proportion subject to payment of appropriate duties on components, and altering the duty column for multiple listed tariff entries to a revised uniform rate.

Duty exemption for coffee and tea pre-mixes introduced, and a prior tariff entry omitted, altering excise rates.
Amendment to the Central Excise tariff inserts a new entry for coffee or tea pre-mixes under Chapter 21 with an effective duty rate of Nil, effected by Notification No. 13/2009 amending Notification No. 3/2006. The amendment also omits S. No. 26A and its related entries from the Table, thereby changing the tariff schedule for goods of Chapters 1 to 25.

Exemption for synthetic filament tow allows processed imports for spinning when manufacturer lacks in plant filament production facilities.
A new table entry exempts synthetic or artificial filament tow procured from outside and subjected to the "tow-to-top" process when used for spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) to produce filament yarns.

Effective duty rates for textile goods set: cotton goods at reduced rate and filament yarns subject to higher rate.
The amendment substitutes the Table in Notification No.29/2004 to prescribe effective duty rates for textile chapters 50-63, distinguishing goods of cotton not containing any other textile material and specific categories such as filament yarns procured from outside and processed by manufacturers without in house filament yarn manufacture. It defines 'manufacture of yarns' for exemption purposes as filaments produced by polymerization of organic monomers or chemical transformation of natural organic polymers, and clarifies that cotton goods include articles made from cotton fabrics even if they contain certain non cotton ancillary items.

Excise exemption thresholds updated, clarifying threshold application and valuation method for DTA clearances by export-oriented units under excise rules.
Amendments substitute the TABLE entries for specified serial numbers to set exemption applicability "in excess of amount equal to" stated duty proportions and add an Explanation expressly providing that the value of goods for this purpose shall be determined in accordance with the statutory valuation provisions of the Central Excise law.

Small Scale Industry exemption amended to include printed laminated rolls for units not availing CENVAT credit.
The notification amends the Small Scale Exemption by substituting, in paragraph 4 clause (e), the phrase "PP caps, crown corks, metal labels, plastic bags" with "PP caps, crown corks, metal labels, plastic bags, printed laminated rolls," thereby adding printed laminated rolls to the enumerated inputs eligible for exemption where units do not avail CENVAT credit.

Special additional duty exemption for biodiesel-blended high speed diesel permits nil levy where appropriate excise duties are paid.
An amendment inserts an exemption granting a nil rate of special additional excise duty for high speed diesel blended with biodiesel where the blend predominantly consists of high speed diesel and the constituent fuels have had the appropriate duties of excise paid. "Appropriate duties of excise" is defined to include duties under the First and Second Schedules to the Central Excise Tariff Act, the additional duty under the Finance Act, 1999, and the special additional duty under the Finance Act, 2002, read with specified notifications.

Inclusion of Ethylene vinyl acetate copolymers under job work and small-scale exemption notifications expands covered materials.
The notification inserts a new preambular item in Notifications No. 83/94 and 84/94 to include materials described as Ethylene vinyl acetate copolymers (EVA compounds) falling under tariff item 3901 30 00 of the First Schedule to the Central Excise Tariff Act, 1985, thereby bringing EVA compounds within the scope of those notifications' preambular coverage.

Excise exemption for defence programme supplies tied to pre clearance certification by the Programme Management Board.
Amendment inserts an exemption entry for machinery, equipment, instruments, components, spares, tools, software, raw materials and consumables intended for Programme AD; exemption applies only when supplied to Programme AD and a pre clearance certificate from the Member Secretary, Programme Management Board, Programme AD or the Programme Director, Defence Research and Development Laboratory, Hyderabad, is produced to the proper officer, and the exemption ceases to have effect on or after 16 July 2016.

Amendment to central excise notification substitutes the named refinery in the preamble, altering the referenced beneficiary.
The notification effects a substitution in the preamble of Central Excise Notification No. 29/2002: it replaces "(b) Bongaigaon Refineries and Petrochemicals Limited, or" with "(b) Indian Oil Corporation Ltd., Bongaigaon Refinery, or", thereby changing the named refinery entity to which the preamble reference applies; the amendment is issued as Notification No. 5/2009 Central Excise dated 27 April 2009 and cites the principal notification and earlier amendment for reference.

Effective Rate of Excise Duty amended to a lower rate, substituting prior percentage entries and related per unit charges.
Amends specified Central Excise notifications to replace existing percentage duty entries in their tariff tables with lower percentage entries, including where percentage rates are combined with fixed per-tonne or per-chassis charges; textual substitutions apply wherever the prior percentage entries occur, with certain exceptions noted and fixed components retained alongside the revised percentage component.

Exemption for spare parts: limited duty-free spares permitted for goods manufactured or packed for export under EOU/STP/EHTP.
Substitution to ANNEXURE V, serial number 31, prescribes a spare parts allowance for EOUs/EHTP/STP units: spares are permitted in relation to goods specified at Sl. No. 1 to Sl. No. 29 subject to a value based limit expressed as a percentage of the respective goods' value in each financial year, thereby amending Notification No. 22/2003 Central Excise.

SSI exemption modification: inputs for goods bearing another's brand excluded and plastic bags added to exemptible inputs.
The amendment excludes from the SSI exemption inputs used in manufacture of specified goods bearing the brand name or trade name of another person, rendering such inputs ineligible under paragraph 4; and it expands clause (e) of paragraph 4 by adding "plastic bags" to the existing list "PP caps, crown corks, metal labels".

Committee composition expanded to include Principal Secretary, Secretary, or Commissioner for Industry for exemption administration.
The amendment substitutes in condition (D), clause (i) the words defining the committee to read that the committee may consist of the Chief Commissioner of Central Excise, Shillong, and the Principal Secretary or the Secretary or the Commissioner in the Department of Industry of the State in which the unit is located and the Principal Secretary or the Secretary or the Commissioner in the Department of Industry of the State in which the investment is being made, thereby expanding eligible State Department of Industry representatives for administering the notification's exemptions.

Ethanol blended petrol exemption applies when blend composition meets required petrol ethanol ratio and BIS specification.
Amends Notification No. 4/2006 to impose an effective rate of duty on Cement Clinker (2523 10 00) at the specified per tonne levy and to insert an exemption for ethanol blended petrol (heading 2710) where both motor spirit and ethanol have paid the appropriate duties of excise and the blend conforms to Bureau of Indian Standards specification 2796; the Explanation defines "appropriate duties of excise" to include duties under the Central Excise Tariff Act and specified additional and special additional excise duties, read with relevant exemption notifications.