Excise exemption: specific feed-grade dicalcium phosphate and rail construction materials exempt with conditions and specified duty rate.
Amendment adds DCP of animal feed grade to the exemption table at nil duty and inserts railway or tramway track construction material of iron and steel with a 12% excise duty, specifying that the value excludes rails; it also adds Annexure condition 49 permitting the exemption only if manufactured from rails on which excise duty has been paid and no Cenvat credit has been taken under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.

Compound Levy Scheme duty rates updated for chewing and unmanufactured tobacco, with retail price banded and formulaic monthly machine duties.
Notification No.02/2014 substitutes Table 1 of Notification No.16/2010 to prescribe revised monthly duty rates per packing machine under the Compound Levy Scheme for chewing tobacco (with categorical columns for filter khaini and lime packaging variants) and unmanufactured tobacco, keyed to retail sale price bands and including linear formulae that add a multiplier times (P minus a threshold) to base rates, together with an adjusted reading for a specified column entry and illustrative computations showing the calculation method.

Compound levy rate revision for pan masala establishes tiered RSP bands and component duty allocation under the excise framework.
The notification substitutes Table-1 to establish tiered retail sale price bands with specified monthly duty rates per packing machine and a linear formula for RSPs above the highest band, and substitutes Table-2 to specify component duty ratios allocating the compound levy across basic excise duty, additional excise, national calamity contingent duty, education cess and secondary and higher education cess for pan masala and pan masala containing tobacco.

Central Excise notification amendment adds Kameng Hydro Electric Power Project to exemption list, extending regulatory benefit to the project.
Amendment inserts item number 106 in the ANNEXURE, List 11 of notification No. 12/2012-Central Excise, adding "Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW [North Eastern Electric Power Corporation Ltd.]", thereby including the project within the schedule of miscellaneous exemptions under the principal notification.

Export exemption categories expanded to include meat, cotton, cotton yarn and items under minimum export price or export duty.
Amends Notification No. 30/2012-Central Excise by adding Export of Meat and Meat Products, Export of Cotton, Export of Cotton Yarn, and Exports subject to Minimum Export Price or Export Duty to the first proviso in paragraph 2, condition (a), and by inserting parallel entries in the second proviso linking Cotton, Cotton Yarn and such exports to paragraph 3.14.5 of the Foreign Trade Policy.

Excise duty exemption for specified tuberculosis drugs and diagnostic equipment upon authorised Ministry certification for programme use.
Exemption from excise duty applies to specified anti tuberculosis drugs and diagnostic equipment procured or imported for the Revised National Tuberculosis Control Programme funded by the Global Fund, conditional on production at clearance of a certificate from an officer not below Deputy Secretary in the Ministry of Health and Family Welfare confirming requirement for the Programme; the notification lists detailed drug formulations and diagnostics and contains an express temporal limitation and subsequent amendment and rescission references.

Exemption time limit extended under central excise notification to allow a longer availing period for eligible parties.
Amendment substitutes "ninety days" for "thirty days" in sub paragraph (iii) of Notification No.22/2013-Central Excise, thereby extending the allowable period to avail the exemption under that notification to a longer specified term as set out in Notification No.29/2013-Central Excise published in the Gazette of India.

Creation of additional CESTAT benches expands appellate forum capacity and designates locations, effective from notification publication.
The Central Government notifies the creation of six additional benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under the Central Excise Act, 1944, the Customs Act, 1962 and chapter V of the Finance Act, 1994, adding three benches at New Delhi, Mumbai and Chennai and establishing three new benches at Chandigarh, Allahabad and Hyderabad, effective from the date of publication of the notification in the Gazette of India (Extraordinary).

Exemption for government research goods allows duty-free clearance for scientific instruments and prototypes subject to institutional certification and value limits.
Amendment adds an exemption for Central and State Government departments and laboratories (other than hospitals) covering scientific and technical instruments (including computers), accessories, consumables, software and recorded media, and prototypes, provided the manufacturer produces at clearance a certificate from the head of the institution certifying research-use only and the aggregate value of prototypes received by an institution in a financial year does not exceed a stipulated ceiling.

Exemption scope expanded: manufacture of rotor blades and their intermediates and parts now covered under central excise notification.
Amendment expands the exemption entry for Sl. No. 327 to include manufacture of rotor blades and intermediates, parts and sub-parts of rotor blades for wind operated electricity generators, and substitutes the corresponding wording in ANNEXURE condition No. 36 to reflect the expanded scope, effected under section 5A of the Central Excise Act, 1944 as a modification to Notification No. 12/2012-Central Excise.

Exemption for LR SAM programme supplies requires Programme Director certificate and direct supply to the programme, subject to expiry.
The amendment adds an exemption for specified machinery, equipment, components, spares, tools, software, raw materials and consumables required for the LR SAM programme, conditioned on supply to the Programme under the Ministry of Defence and production, prior to clearance, of a certificate from the Programme Director stating the goods are intended for the LR SAM programme; the exemption ceases to have effect on or after the 1st day of January, 2016. It also substitutes the date in serial number 34's Explanation from 1st September, 2013 to 1st January, 2017.

Central excise tariff amendment revises listed exemption entries, substituting updated excise rate figures in the statutory schedule.
Amendment notification substitutes the entry in column (4) of the tariff Table in the principal Central Excise notification for specified serial numbers and items, replacing prior entries with newly specified percentage rates against each affected item, and notes issuance under statutory authority with reference to the principal notification and its last amendment published in the Gazette of India.

Central Excise amendment updates ANNEXURE entries, swapping thermal project capacities and adding a new thermal power station entry.
The Central Excise notification amendment substitutes specific ANNEXURE, List 11 capacity entries-exchanging listed capacities between identified item numbers, replacing one item entry with a different project designation and capacity-and inserts a new entry to add a specified thermal power station operated by a lignite corporation, thereby updating the schedule of the principal notification.

Exemption amendment: updates tariff entries and grants nil duty on specified tariff headings for listed goods.
The Government amends Notification No. 1/2011 Central Excise by omitting serial number 82 from its Table, and amends Notification No. 12/2012 Central Excise by substituting serial number 187A with an entry covering tariff headings 6901 00 10 and 6904 10 00 described as "All goods" with a Nil duty rate, issued under section 5A(1) of the Central Excise Act, 1944.

Excise duty exemption for DPCO scheduled formulations undergoing re-labeling when MRP reduced, subject to prior intimation and post-operation reporting.
Exempts from central excise duty scheduled formulations under DPCO, 2013 (Chapter 30) when re-printing, re-labeling, re-packing or stickering is carried out at premises not registered under the Central Excise Act, subject to conditions: removal on payment of appropriate duty, downward revision of MRP, a time-limited exemption from NPPA ceiling-price notification (with limited extension), prior intimation to the jurisdictional Assistant/Deputy Commissioner with specified product and location details, and submission of post-operation details within one month.

Export entitlement calculation tied to specific Foreign Trade Policy provisions and limited to per IEC incremental growth in convertible currency.
The amendment links entitlement to paragraph 3.14.2 or to exports to markets in paragraphs 3.14.4(e)/3.14.5(e) of the Foreign Trade Policy, and requires incremental growth for entitlement computation to be measured per IEC without combining group company exports or transfers, denominated in freely convertible currency. It also specifies categories of exports excluded from export performance and entitlement calculations, including trans-shipped imports, exports from SEZ/EOU/EHTP/STPI/BTP/FTWZ, deemed and service exports, third party exports, specified precious metals and stones and jewellery, ores, cereals, sugar, crude petroleum products, milk products, exports on behalf of others, supplies to SEZ units, items needing export authorization (except SCOMET), meat products, exports to certain markets, and SEZ products exported via DTA units.

Central Excise tariff amendment alters exemption table entries, changing column four rates for specified items.
The Central Government, exercising powers under the Central Excise Act, amends Notification No. 12/2012-Central Excise by substituting the entry in column (4) for item (i) at S. No. 189 and for item (i) at S. No. 191 in the Table, thereby changing the tariff-rate entry applicable to those listed exemption items.

Duty-free sale of indigenous goods at arrival airport shops allowed, subject to baggage allowance and customs compliance.
Exempts excise duty on indigenous goods moved from Indian factories to arrival-hall duty free shops for sale to arriving passengers or crew, conditional on compliance with CBEC movement procedures and subject to the maximum permissible baggage allowance under the Baggage Rules, 1998; excess value or quantities attract duty and other consequences under the Baggage Rules, the Customs Act and related rules.

Rescission of duty-free sale permission withdraws prior authorization for airport duty free shops to sell domestically manufactured goods to international passengers.
The Central Government, under powers of the Central Excise Act, rescinds Notification No.145/1989-Central Excise which had authorized duty-free sale of goods manufactured in India to international passengers and crew at duty free shops in airport arrival/departure halls; the rescission is prospective and preserves acts or omissions done before the rescission.

Amendment to Central Excise rules adjusts transferability, actual user conditions and cross-references affecting exemption scrip compliance.
Amendments modify Central Excise notifications by substituting cross-references and provisos to permit transfer of certificates and goods within group service providers or managed hotels subject to an actual user condition, incorporate the Foreign Trade Policy 2009-14 into the Explanation, expand condition language to include debits under specified Service Tax notifications, and replace a proviso to require that issuance of duty-credit scrips not violate enumerated Customs notification conditions.