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Prescribing effective rate of basic excise duty of 10% ad valorem for goods falling under sub-heading No. 0701.10
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Excise duty cap limits levy on goods under specified tariff subheading to a prescribed ad valorem rate.
The Central Government, using its statutory exemption power, exempts goods under the relevant tariff subheading from any basic excise duty in excess of a prescribed ad valorem rate, referencing the Schedule to the Central Excise Tariff Act and invoking public interest grounds to impose a cap on the effective duty payable.
Prescribing effective rate of basic excise duty of 10% ad valorem for cheese. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 4
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Excise duty on dairy products set effective rates with conditional exemptions consolidated under notification, affecting milk powder, butter, cheese clearances.
Prescribes an effective basic excise duty framework for dairy products by fixing ad valorem rates and consolidating specified exemptions for Chapter 4 goods. It exempts specified subheadings from duty in excess of the amount calculated at the prescribed rate, subject to entry-specific conditions, and lists skimmed milk powder, butter (including unpasteurised butter), and other dairy goods with either effective ad valorem or nil rates and conditional procedural requirements under Chapter X of the Central Excise Rules.
Amendments to Notification No. 131/83-C.E. to restrict the scope of exemption to sugar factories set up in Sixth Five-year Plan
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Exemption for sugar factories limited to those with government licence within specified plan period and certified by Directorate of Sugar.
The amendment redefines eligibility for the exemption by specifying that a "new sugar factory" or "expansion project sugar factory" means a sugar factory for which a letter of intent or industrial licence for setting up or capacity increase was issued during the Sixth Five-Year Plan period and that is certified as such by the Chief Director, Directorate of Sugar, Department of Food.
Anti-septic perfumed creams - Amendment to Notification No. 126/86-C.E. [Ch. 33]
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Central Excise amendment updates the Drugs (Prices Control) Order reference in the notification proviso to align regulatory citation.
The Central Government, exercising statutory amendment power, substitutes in the proviso to Notification No. 126/86-Central Excises the earlier reference to the Drugs (Prices Control) Order with the later Drugs (Prices Control) Order, thereby updating the regulatory instrument cited in the exemption proviso.
Amendment to Notification No. 75/84-C.E. - Exemption/ Effective rates for goods falling under Chapter 27
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Exemption for natural gasoline liquefied: nil duty when intended for spiking into crude petroleum by ONGC Ankleshwar.
An amendment to Notification No. 75/84 Central Excises inserts an entry exempting natural gasoline liquefied under heading 27.10 at a nil excise rate when intended for spiking into crude petroleum by the Oil and Natural Gas Commission facility at Ankleshwar, thereby adding a conditional exemption to the notification's table of goods.
Motor Vehicles and their assemblies and sub-assemblies for supply to Defence Ministry
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Excise exemption for defence supply motor vehicles and their assemblies, subject to procedural compliance for off site use.
Exemption from excise duty is granted for two specified vehicle models and their assemblies manufactured for supply to the Ministry of Defence for official use, extending to assemblies and sub assemblies used in manufacture, subject to required procedural compliance where such components are used outside the factory of manufacture.
Raw naphtha [Ch. 27]
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Deletion of expiry clause removes the fixed end-date for the raw naphtha exemption under central excise notification.
The Central Government, exercising powers under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 300/88-Central Excises by deleting from paragraph 2 the words imposing a terminal date, thereby removing the express sunset clause that had limited the exemption for raw naphtha.
Raw naphtha for use as fuel [Ch. 27]
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Exemption for raw naphtha as fuel extended by deleting prior expiry clause, keeping the notification operative.
Amendment removes the temporal limitation on the excise exemption for raw naphtha for use as fuel by deleting the words that imposed an expiry date in paragraph 2 of the earlier notification, thereby allowing the exemption to continue beyond the previously specified terminal date without changing other terms.
Amendment to Notification No. 187/72-C.E. - Samples
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Ministerial reference change in excise exemption: Agriculture ministry name replaced with Food Processing Industries in the notification.
The amendment, made under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, substitutes the words "Ministry of Agriculture" with "Ministry of Food Processing Industries" in the proviso to Notification No. 187/72-Central Excises, effecting a ministerial reference change in the existing exemption notification.
Rescinds Notification No. 47/76-C.E. [CH. 40]
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Rescission of exemption notification: central government withdraws a prior excise exemption under its statutory rescission power.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt Act, 1944, hereby rescinds Government Notification No. 47/76 Central Excises dated 9 March 1976; Notification No. 195/89 C.E., dated 12 December 1989, withdraws the earlier miscellaneous excise exemption as necessary in the public interest.
Amendment to Notification No. 64/88-C.E. - Effective rates of duty on specified goods
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Central excise amendment removes a specified tariff entry, altering the applicability of effective duty rates under statutory power.
The Central Government, invoking public interest and exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 64/88-Central Excises by omitting Sl. No. 4 and the entries relating thereto from the Table annexed to that notification by Notification No. 194/89-C.E. dated 16-11-1989.
Fly ash bricks [Heading No. 68.07]
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Excise exemption for fly ash bricks removes excise duty for qualifying bricks under a government notification.
Notification exempts fly ash bricks meeting a specified compositional threshold and classified under the relevant tariff heading from the whole of the duty of excise otherwise leviable under the Central Excise Tariff; the exemption is granted under statutory power in the public interest and is effective for the period stated in the notification.
Switches, Plugs and Sockets etc. [Heading 85.36]
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Exemption scope expanded: substitution adds fuses, lamp holders and ceiling roses to switches, plugs and sockets.
Central Government amends Notification No. 144/89-Central Excises by substituting the opening paragraph wording "switches, plugs and sockets" with "switches, plugs, sockets, fuses, lamp holders and ceiling roses", thereby expanding the list of goods encompassed by the notification's tariff description and associated miscellaneous exemptions.
Samples [General Exemption No. 2]
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Tariff classification amendment alters exemption notification by substituting the listed tariff entry, changing exempted goods coverage.
The Central Government, under Section 5A of the Central Excises and Salt Act, 1944, amends an existing exemption notification by substituting the tariff entry at Serial No. 25 in the Table annexed to that notification, thereby altering the tariff classification for the item covered by the miscellaneous exemption.
Printing Frames [Heading No. 84.42]
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Exemption for printing frames expanded to use in other factories; inter-manufacturer use requires compliance with specified procedural rules.
Notification expands the exemption for printing frames to permit use in any other factory of the same manufacturer, and provides that where such goods are used in a factory of a different manufacturer the exemption is allowable only subject to compliance with the procedure set out in Chapter X of the applicable rules.
Specified Goods of Chapter 25, 27, 28, 29, 31 or 32
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Central Excise amendment removes a specific exemption table entry, altering tariff treatment for specified commodity chapters.
The Central Government, invoking Section 5A(1) of the Central Excises and Salt Act, 1944, amends Notification No. 40/85-Central Excises by omitting Sl. No. 13 and the entries relating thereto in the Table annexed to that notification, thereby modifying the exemption treatment for specified goods of Chapters 25, 27, 28, 29, 31 and 32.
Paraxylene [Heading No. 29.02]
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Excise exemption: paraxylene relieved from the whole duty of excise by government notification under tariff heading.
The Central Government exempts paraxylene classified under Heading No. 29.02 from the whole of the duty of excise leviable thereon, removing the excise liability specified in the Schedule for that tariff line by government notification.
Polyester Filament Yarn etc. [Ch. 54 or 55]
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Rescission of exemption under Section 5A withdraws prior polyester filament yarn concession based on public interest.
Rescission of an earlier exemption for polyester filament yarn under tariff chapters 54 or 55 is effected by Notification No. 187/89, issued under the Central Excises and Salt Act, 1944, on the ground that it is necessary in the public interest to rescind Government Notification No. 186/89-Central Excises, thereby withdrawing the miscellaneous exemption previously granted for those tariff items.
Polyester Filament Yarn or Polyester Staple Fibre falling under Heading 54.02 or 55.01
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Excise exemption for polyester yarn and staple fibre reduces duty to half for eligible new manufacturers in backward areas.
Central Government exempts polyester filament yarn and polyester staple fibre under Headings 54.02 and 55.01 from excise duty in excess of the amount calculated at 50% of the duty then leviable, subject to other notifications. The exemption is available only to manufacturers who began production for the first time on or after the prescribed commencement date and whose factories are located in government-declared backward areas, and it is temporal until the specified terminal date under the statutory power granted by the excise law.
Amendment to Notification No. 69/89-C.E. - Aluminium and Articles thereof
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Excise duty amendment revises tariff treatment for aluminium wire rods and bars, changing applicable duty measures and classifications.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 69/89 by substituting S. No. 4 in the annexed table to set distinct tariff headings and excise duty treatment for (i) wrought aluminium wire rods and aluminium wire exceeding six millimetres cross section, and (ii) wrought aluminium bars and other rods, thereby replacing the previous entries for those products.

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