Rescission of tariff exemptions withdraws specified central excise exemption notifications issued earlier under statutory power. The Central Government, invoking the power under sub section (1) of section 5A of the Central Excise Act, 1944, rescinds the prior central excise notifications specified in the annexed table, thereby terminating the tariff exemptions and miscellaneous excise concessions previously conferred by those notifications.
Excise exemption cap limits payable duty to a proportion of aggregate customs duties for export oriented and FTZ manufacturers. Exempts finished products, rejects, waste, scrap and by products produced in a hundred per cent export oriented undertaking or a free trade zone wholly from Indian raw materials from excise duty to the extent such duty exceeds an amount equivalent to fifty per cent of the aggregate of the duties of customs chargeable on like imported goods, subject to conditions limiting applicability to items that are exempt or nil rated when cleared by domestic units and to goods permitted for sale in India under specified Export and Import Policy provisions.
Excise exemption for woollen fabrics removes additional textile duty, exempting specified tariff headings from levy. Exemption removes the whole of the additional excise duty on woollen fabrics classifiable under specified tariff headings, implemented by executive power to exclude those goods from the additional textile duty; the relief is tariff heading specific and was later rescinded by a subsequent notification.
Excise exemption for processed tyre cord fabrics where prior duty has been paid on unprocessed inputs. Amendment inserts an exemption for processed tyre cord fabrics (chapter 59.02) manufactured from unprocessed tyre cord fabrics on which the appropriate excise duty or additional duty under the Customs Tariff Act has already been paid, prescribing a nil rate of duty subject to the condition of prior duty payment on the inputs.
Excise exemption for tyre cord fabrics limits additional duty to a specified per kilogram cap; later rescinded. The Central Government exempts tyre cord fabrics classified in the Central Excise Tariff from so much of the additional duty under the Additional Duties of Excise Act as exceeds the amount calculated at a specified per kilogram rate, exercising powers under the Central Excise Act and the Additional Duties Act; the notification has since been rescinded.
Exemption regime for central excise permitting reduced duty proportions for initial aggregate clearances under specified eligibility conditions. The notification grants a time limited exemption by allowing specified clearances for home consumption to be charged at reduced proportions of the normal excise duty for prescribed initial aggregate tranches, subject to a written option by new claimants, aggregation of clearances across factories and manufacturers, exclusions for fully exempt clearances and certain in factory uses, non applicability to goods bearing another's brand except limited cases, and detailed valuation and eligibility rules with an annexure listing excluded tariff items.
Exemption on first clearances: duty relief tiers for eligible manufacturers with conditions and credit restrictions. Notification No. 08/1998-CE grants a two-tier, value-based excise duty exemption for specified goods cleared for home consumption during the financial year: an initial aggregate tranche is exempt and a subsequent tranche is subject to a concessional ad valorem duty. Eligibility is subject to election rules, input credit restrictions, prior-year aggregate clearance limits, and aggregation across factories or manufacturers; certain clearances and branded goods are excluded and detailed definitions and an annexure set out excluded commodities and operational rules.
Exemption amendments: notification revises central excise exemption scope, eligibility and certification requirements for specified goods and producers. This notification amends multiple prior Central Excise notifications to revise the scope and conditions of excise exemptions by substituting wording, adding or omitting table entries, redefining specified goods through annexure or tariff sub-headings, and imposing administrative certification and locality-based assembly conditions for eligibility.
Excise duty cap limits leviable duty on specified goods to prescribed rates, with retail price definition for eligibility. Central Government exempts specified excisable goods by capping leviable excise duty at the rates set in the Table, listing tariff references and descriptions with either nil liability or specified percentage rates; eligibility for shoes and bulbs depends on the good's retail sale price as defined, and the notification is noted as superseded by a subsequent notification.
Effective rate of duty for specified goods of Chapters 13 to 96
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Effective rate of duty: targeted concessional excise treatment for specified goods, subject to listed conditions and procedures. Notification No. 5/98-C.E. prescribes an effective rate of duty regime for specified goods in Chapters 13-96 by exempting duty in excess of the Table's specified rate, with the Table mapping tariff entries to product descriptions, effective rates (including Nil and ad valorem percentages or specified amounts) and cross referenced condition numbers; eligibility, documentary proofs and procedural requirements are detailed in the Annexure and appended Lists.
EOU, FTZ, EHTP or STP Units goods sold in India - Amendment to Notification No. 2/95-C.E.
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Exemption conditions for home consumed goods from special units require identity, unit limit compliance and export or disposal. Exemption for goods cleared to home consumption from EOU, FTZ, EHTP or STP units is conditional on Assistant Commissioner satisfaction that cleared goods are identical to exported or intended exports, that home consumption values do not exceed unit specific entitlement percentages in the annexed Table relative to total production of identical goods, and that the remaining production is exported or disposed of under the Export Import Policy; parallel proportional limits and export/disposal requirements apply to software and to rejects/scrap/remnants.
Goods supplied to a person holding duty free import licence - Exemption - Notification No. 82/92-C.E. amended
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Back-to-back inland letter of credit accepted for duty-free clearance; officer must debit quantity and value prior to release. The notification amends the exemption to allow clearance against either an advance release order or a back to back inland letter of credit. The licence holder must produce the original advance release order or original back to back inland letter of credit specifying supplier, quantity, description and value. The proper officer of Central Excise must debit the quantity and value of each item in the presented document before allowing clearance.
Iron and steel - Goods notified for purposes of credit of duty under Modvat - Amendment to Notification No. 58/97-C.E.
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Payment instruments for Modvat credit expanded to include bank drafts and bankers' cheques, widening permitted payment modes. The Explanation to Notification No. 58/97-Central Excise is amended to substitute the phrase "by cheque drawn on his own bank account" with "by cheque drawn on his own bank account or by bank draft or by bankers' cheque," thereby widening permitted payment instruments for claiming Modvat credit for the goods notified.
SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E.
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Clearances for home consumption now include exports to Bhutan and Nepal under amended central excise notifications. The government amends specified central excise exemption notifications to expand the definition of clearances for home consumption by inserting clauses that expressly include clearances for export to Bhutan or Nepal, thereby widening the scope of the notifications' miscellaneous exemptions.
SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E.
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SSI exemption clarified: inputs already nil rated or exempt are excluded from deemed exemption under clause (c). The amendment inserts an explanatory clause in Notifications 16/97 and 38/97 clarifying that where specified goods are chargeable to a nil rate of duty or are already exempt from the whole of excise duty under any other notification, clearances of those specified goods when used as inputs shall not be deemed to be exempt under clause (c) of paragraph 3, thereby excluding double exemption for such input clearances.
Cassette shell for audio cassette - Amendment to Notification No. 4/97-C.E. [Chapter 39]
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Tariff classification amendment: substitution of the chapter entry for a listed serial, altering cassette shell tariff treatment. The Central Government, invoking section 5A(1) of the Central Excise Act, 1944, amends Notification No. 4/97-Central Excise by substituting the entry in column (2) of the Table against S. No. 190 with the entry "39", thereby altering the tariff classification for the item described as a cassette shell for audio cassette.
Aluminium circles - Compounded levy rates for cold rolling machines - Amendment to Notification No. 109/94-C.E.
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Compounded levy rates for aluminium circles amended to impose distinct levies based on cold rolling machine roller length. Amendment revises the compounded levy rates for aluminium circles produced on cold rolling machines by substituting item (ii) of Notification No. 109/94-Central Excises to create a two-tier levy linked to the roller length of the cold rolling machine: one rate where the roller length is at or below the threshold and a higher rate where the roller length exceeds that threshold, enacted under rule 96ZB of the Central Excise Rules, 1944.
Cotton fabrics - Dyed woven fabrics - Exemption from payment of basic and additional duty of excise
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Exemption from excise duty for dyed woven fabrics subject to factory registration and limits on machinery, facilities and power. Exemption removes both basic and additional excise duty on dyed woven cotton fabrics subject to factory-level eligibility: registration with the jurisdictional Assistant Commissioner of Central Excise, limits on plant and machinery value, prohibition of weaving/bleaching/mercerising/printing facilities at the unit, and a strict cap on total power capacity.
Tanning extracts of vegetable origin and Readymix concrete - Amendment to Notification No. 4/97-C.E.
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Excise notification amendment adds new tariff entries, updating classification and specifying an excise rate for listed goods. The notification amends Notification No. 4/97-Central Excise by inserting two new Table entries: serial 43A for tariff heading 3201.00 and serial 51A for tariff heading 3824.20, each classified as "All goods" with an excise rate of 8% and no additional condition; effected under section 5A(1) of the Central Excise Act by Notification No. 65/97-C.E.
Motor vehicles parts and components used within any other factory of same manufacturer
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Exemption for motor vehicle parts: intra manufacturer transfers capped at duty on sixty percent of spare sale value, subject to procedure. Exempts motor vehicle parts under Chapters 84 and 87 manufactured in one factory and used in another factory of the same manufacturer for manufacture of goods under specified sub headings, by capping excise liability to the amount calculated on sixty percent of the value of such parts as determined under section 4 when sold as spares; exemption subject to procedures the Commissioner of Central Excise may specify.
Excise exemption for SEZ units: duty relief on goods brought in for production and export, subject to NFEP and compliance. Exemption of excise duty is granted for specified tariff goods brought into SEZ units from elsewhere in India for manufacture, processing, services, ... Summary
Excise exemption for SEZ units: duty relief on goods brought in for production and export, subject to NFEP and compliance.
Exemption of excise duty is granted for specified tariff goods brought into SEZ units from elsewhere in India for manufacture, processing, services, trading, repair, reconditioning, re-engineering, packaging or export, subject to authorization by the Development Commissioner, compliance with the Export and Import Policy, execution of undertakings and bonds to meet NFEP and other conditions, direct movement from supplier premises, maintenance of foreign exchange and utilisation records with regular reporting, observance of prescribed Central Excise Rule procedures, and conditions on temporary removals, job-work, treatment of scrap and clearance to the Domestic Tariff Area under NFEP and policy constraints.
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