Exempts Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier, falling under the heading...
Amendments in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (Raw, tanned or dressed fur skins )
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Excise exemption for raw, tanned or dressed fur skins introduced, making these goods nil-rated under the First Schedule. Amendment adds S. No. 304 to Notification No. 6/2002, inserting an entry that exempts raw, tanned or dressed fur skins by rendering them nil-rated under the First Schedule, effected by the Central Government under its powers to amend the notification.
Amendments in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (89.08)
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Tariff amendment inserts new entry for goods under specified heading imposing a central excise duty. The Government amends the Central Excise notification by inserting a new S.No. 303 under tariff classification 89.08, covering all goods and specifying an excise duty rate of 12%, as a further modification to Notification No. 6/2002-Central Excise.
Amendments in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (73.17 Animal shoe nails )
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Exemption for animal shoe nails inserted into Central Excise tariff table, specifying duty as nil under the amendment. The Government amends the Central Excise exemption schedule to insert a new table entry for animal shoe nails (tariff heading 73.17) specifying duty as Nil, thereby adding that item to the miscellaneous exemptions in the principal notification.
Amendments in NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (Cha. 48 - Paper and paperboard or articles)
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Central Excise exemption for paper products and competitive-bid supplies introduced with specified manufacturing and import parity conditions. New entries add a Central Excise concession for paper and paperboard manufactured from pulp containing at least seventy-five percent by weight of pulp from materials other than bamboo, hard woods, soft woods, certain reeds or rags, and a concession for goods supplied against international competitive bidding. Annexure conditions bar the exemption where the factory has an attached bamboo or wood pulp plant, exclude manufacturers already claiming specified prior exemptions, and limit the concession to goods that are also exempt from customs duty and additional duty when imported.
Amendments in NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (0401.14 Concentrated milk, not containing any sweetening matter)
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Excise exemption for concentrated milk without sweetening: tariff entry added to grant Nil duty status under central excise. The notification inserts a new table entry for concentrated milk not containing any sweetening matter under tariff heading 0401.14, specifying a Nil central excise duty rate for that item and thereby extending exemption treatment to that classification by amendment to the existing exemption notification.
Implementation of changes brought about in the Foreign Trade Policy
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Foreign Trade Policy substitution updates excise exemptions and debonding depreciation rules and donation spares textile clearance conditions The notification amends Central Excise notifications 22/2003 and 23/2003 to substitute 'Foreign Trade Policy' terminology, revise exemption provisos, and update Handbook cross references. Key operative changes include: a restriction denying input exemption where finished articles are non excisable or subject to nil customs duty; a donor donation exemption for domestically procured computer equipment with five year non diversion and inspection conditions; a prescribed straight line quarterly depreciation schedule for debonding capital goods (including full depreciation allowance); allowance of spares up to 1.5% FOB for after sale service; and certified limited clearance of leftover textile material into the Domestic Tariff Area. Explanations are revised to treat supplies from certain export units as imported.
Amendments in NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (8443 - High speed cold-set web offset rotary double)
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Exemption for high-speed printing machines added; specified web offset rotary models now eligible for nil duty under Central Excise. The Central Government, under section 5A of the Central Excise Act, 1944, amends Notification No. 6/2002-Central Excise by inserting S.No. 293A to chapter 8443 for high-speed cold-set web offset rotary double four-plate wide printing machines and provides a Nil duty exemption for those specified machines by Notification No. 45/2004 dated 27/08/2004.
Amendments in the NOTIFICATION NO. 06/02-CE, DT. 01/03/02 - Excise duty rates on petrol, diesel & LPG slashed
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Excise duty rate change on petroleum products alters applicable rates and adds kerosene for PDS to the taxable schedule. The government amended Notification No.6/2002-Central Excise by substituting the tariff rate entries for S. No. 32B and S. No. 32C and by inserting S. No. 32F (tariff heading 2710.91) to include kerosene for ultimate sale through the Public Distribution System within the notification and subject it to the excise rate prescribed by the amending notification.
Amendment in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (48.10 Light weight coated paper)
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Exemption for lightweight coated paper procured by actual users for magazine printing, attracting Nil central excise duty. An exemption entry was inserted into the Central Excise notification schedule exempting lightweight coated paper procured by actual users for printing of magazines from central excise duty, recorded as Nil duty, and added as a new table entry following the existing schedule with references to the principal notification and subsequent amendments.
Amendment in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (21.07 Scented supari)
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Excise exemption for packaged supari with declared retail price, limited to packages sold at a specified low capped price. Insertion of a new tariff entry granting excise exemption to scented supari where the retail sale price is declared on the package and does not exceed fifty paisa per package. The amendment also supplies an explicit definition of "retail sale price" to include all taxes, freight, commissions and charges related to sale, and requires that the declared price be the sole consideration for the sale.
Amendments in the NOTIFICTION NO. 10/1996-CE, DT. 23/07/1996 (64.01 - Footwear of retail sale price not exceeding Rs. 125 per pair)
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Exemption threshold for footwear increased, expanding coverage under Central Excise notification and administrative exemption scope. An amendment increases the retail-price ceiling for tariff exemption on specified footwear by substituting a higher retail-price threshold in the TABLE entry of the principal Central Excise notification, thereby broadening the class of footwear eligible for the existing miscellaneous exemption as an exercise of the Central Government's powers under the Central Excise Act.
Amendment in the NOTIFICATION NO. 28/2002-CE, DT. 13/05/2002 (5% Ethanol Blended Petrol - Excise Duty Off)
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Excise exemption for ethanol-blended petrol removes duty where component excise is paid and BIS standards are met. Exemption for ethanol blended petrol: a motor spirit ethanol blend is Nil-rated for excise provided each component has had the appropriate duties of excise paid and the blend conforms to Bureau of Indian Standards specification 2796; "appropriate duties of excise" encompasses duties under the Central Excise Tariff Act Schedules, the additional duty under the Finance (No.2) Act, 1998 and the special additional duty under the Finance Act, 2002, subject to any applicable exemption notifications.
Amendment in the NOTIFICATION NO. 06/2002-CE, DT. 01/03/2002 (27.10 - 5% ethanol blended petrol)
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Excise exemption for ethanol-blended petrol grants duty relief where component duties paid and blend meets standards. An exemption entry was added for petrol blended with a small proportion of ethanol where (i) the motor spirit and ethanol components have had the appropriate duties of excise paid and (ii) the resultant blend conforms to Bureau of Indian Standards specification; the notification explains that "appropriate duties of excise" means duties under the Central Excise Tariff and related additional and special excise duties read with any applicable exemption notifications, and records nil duty for the blend when these conditions are satisfied.
Exemption to 5% ethanol blended petrol from additional duty of excise
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Ethanol blended petrol exemption excludes additional excise duty where blend meets motor spirit and ethanol tax payments and BIS specifications. Exemption from the whole of the additional duty of excise is granted for ethanol blended petrol where the motor spirit component has had the appropriate duties of excise paid, the ethanol component has had the appropriate central, State, Union territory or integrated tax paid, and the blend conforms to Bureau of Indian Standards specification 2796; appropriate duties and taxes are defined to include specified excise duties, additional and special additional duties, and the central, State, Union territory and integrated taxes under the GST enactments.
Exempts Motor Spirit, falling under heading No.27.10 intended for use in ethanol blended petrol
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Excise exemption for motor spirit used in ethanol blended petrol: duty limited to excess over standard valuation. Exemption from excise duty is provided for Motor Spirit intended for use in ethanol blended petrol when manufactured in or cleared from an oil refinery or a registered warehouse and conforming to Bureau of Indian Standards specification 2796; the exemption applies only to the extent of duty in excess of the duty leviable if the goods were valued as sold by the manufacturer to an unrelated buyer at or nearest the time of removal where price is the sole consideration.
Exempts Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier, falling under the heading No. 54.02
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Exemption of polyester filament yarn from special excise duty, subject to subsequent rescission by later notification. Exempts polyester filament yarn (other than textured) of denierage above specified threshold and of tenacity exceeding specified threshold, falling under heading No. 54.02, from the whole of the Special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, 1985, by Notification No. 36/2004 CE dated 9 July 2004, subsequently rescinded by a later notification.
Rescission of central excise notifications withdraws prior exemption orders under statutory power exercised in public interest. Central Government, exercising statutory rescission power under the Central Excise Act, 1944, rescinds Notification No. 34/2003-Central Excise (30 April 2003) and Notification No. 66/2003-Central Excise (7 August 2003), each previously published in the Gazette of India, thereby withdrawing those exemption-related tariff notifications in the public interest.
Rescission of central excise notifications: specified exemption notifications withdrawn under statutory powers for public interest. The Central Government, in exercise of the powers under sub section (1) of section 5A of the Central Excise Act, 1944 read with sub section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, hereby rescinds four specified Central Excise notifications that previously provided miscellaneous exemptions, the action being taken as necessary in the public interest.
Rescission of Central Excise exemptions: Government withdraws specified prior exemption notifications under statutory powers to align with public interest policy. The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 read with the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, rescinds specified prior exemption notifications on grounds of public interest, withdrawing the legal effect of those earlier instruments and thereby terminating the exemptions they had granted.
Exempts all goods falling within the heading in this Notification - Textile
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Excise duty exemption for specified textile and related headings removes additional duty liability for listed goods under Additional Duties Act. Exempts specified textile and related goods listed by First Schedule headings from the whole of the duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, by Notification No. 32/2004-CE dated 09/07/2004, effected by the Central Government in the public interest under delegated statutory powers; the notification was later rescinded by Notification No. 21/2006 dated 01/06/2006.
Central excise exemption for defence programme supplies requires a Programme Director certificate before clearance, with a time limit. Exemption added for machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and ... Summary
Central excise exemption for defence programme supplies requires a Programme Director certificate before clearance, with a time limit.
Exemption added for machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables supplied to the Long Range Surface to Air Missile Programme of the Ministry of Defence, conditional on production, before clearance, of a certificate from the Programme Director that the goods are intended for the Programme; the exemption is time limited and ceases to have effect on or after the stated expiry date.
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