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Exemption to seviyan [Sub-heading No. 1902.10]
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Excise duty exemption for seviyan removes the entire central excise levy under the applicable tariff subheading via statutory power.
The Government, invoking section 5A of the Central Excises and Salt Act, 1944 and relying on public interest, exempts seviyan (vermicelli) falling under the stated tariff subheading from the whole of the excise duty leviable under the Central Excise Tariff Act schedule, thereby removing the duty specified for that item.
Amendment to Notification No. 23/89-C.E. - Cement
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Excise exemption scope for cement changed by removing kiln-specific limitation and expanding the certifying authority.
The Central Government amends Notification No. 23/89-Central Excises by omitting the words "using vertical shaft kiln" from its opening paragraph and by inserting, after "Director of Industries in the State Government", the words "or the Development Commissioner for Cement in the Government of India, Ministry of Industry", exercising powers under section 5A of the Central Excises and Salt Act, 1944 in the public interest.
Amendment to Notification No. 87/89-C.E. [Chapter 85]
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Excise tariff amendment: revised classification and duty treatment of television receivers by screen size and remote control feature.
Amendment substitutes table entries in Notification No. 87/89-C.E., using powers under section 5A of the Central Excises and Salt Act, to classify television receivers under heading 8528.00 by screen-size bands and by presence of remote-control facility, and to prescribe corresponding excise treatment: a fixed duty for small monochrome sets, nil for a middle monochrome band, a higher fixed duty for larger monochrome sets, and separate fixed duties for non monochrome sets with or without remote control.
Effective rates of duty on black and white television picture tubes
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Excise duty exemption for black and white television picture tubes imposing capped effective rates tied to screen size.
Exemption from excise duty is provided for black and white cathode ray television picture tubes by prescribing capped effective rates of duty according to screen size categories. The Central Government, under the Central Excises and Salt Act, 1944, supersedes an earlier notification and exempts goods under the specified tariff sub heading from so much of the leviable excise duty as exceeds the capped amounts set for each screen size band.
Amendment to Notification No. 80/89-C.E. [Chapter 87]
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Exemption threshold increased for small motorcycle engine capacity, expanding tariff notification coverage under Central Excise amendment.
Amendment revises the engine-capacity threshold in the tariff exemption table of Notification No. 80/89-C.E., substituting the prior lower cubic-centimetre limit with a higher limit for the entry at serial number 3, made under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 in the public interest.
Amendment to Notification No. 175/86-C.E. [G.E. No. 1]
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Exemption threshold increase in central excise notification amends paragraph wording to raise the monetary limit.
The notification amends paragraph 3 of Notification No. 175/86-C.E. by substituting the words "rupees one hundred and fifty lakhs" with the words "rupees two hundred lakhs," effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.
Amendment to Notification No. 64/88-C.E. [Chapter 48]
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Exemption scope narrowed: paper and paperboard removed, limiting exemption to cellulose wadding and coated cellulose webs.
Notification No. 118/89 amends Notification No. 64/88-C.E. by substituting, against Serial No. 2 Column (3) of the Table, the phrase including "Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated or covered with plastics" with the narrower wording "Cellulose wadding and webs of cellulose fibres, coated, impregnated or covered with plastics", thereby removing paper and paperboard from the listed description.
Exemption to polyethylene coated paper or paper board
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Excise exemption for polyethylene coated paper limits ad valorem duty where base paper's appropriate duty has been paid.
Exemption limits excise duty on polyethylene coated paper or paper board (heading 39.20) to a capped ad valorem rate when the coated product is produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff has been paid; the benefit is withheld if the base paper was produced from pulp within the same factory, and market purchases of base paper are deemed to have paid the requisite duty.
Exemption to goods falling under Sub-heading No. 4811.30
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Exemption for certain goods caps excise duty at a specified ad valorem rate under notification issued under statutory power
Notification exempts goods under sub heading 4811.30 by relieving from levy any excise duty in excess of the amount calculated at a specified ad valorem rate, effected through a statutory notification under the Central Excises and Salt Act as a miscellaneous exemption under the Central Excise Tariff.
Amendment to Notification No. 157/83-C.E. [Chapter 59]
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Central excise rate reduction adjusts specified tariff rates by substituting lower per-kilogram rates under the relevant notification with statutory authority.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 157/83-Central Excises by substituting "Rs. 4.20 per kg." with "Rs. 4.00 per kg." and "Rs. 2.10 per kg." with "Rs. 2.00 per kg."
Exemption to ammonia and synthesis gas
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Exemption to ammonia and synthesis gas: notification amendment adds specified Hazira industrial entities to the exemption list.
Amendment under section 5A of the Central Excises and Salt Act, 1944 inserts S. No. 5 into the Table of Notification No. 415/86-Central Excises (15 September 1986), adding specified Hazira industrial entities to the exemption framework for ammonia and synthesis gas; effected by Notification No. 114/89-C.E., dated 12 April 1989.
Amendment to Notification No. 175/86-C.E. - G.E. No. 1
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Tariff amendment extends exemption period and revises tariff codes, changing which goods qualify under the exemption.
Amendment substitutes the notification's expiry date to 31st day of March, 1990 and modifies the Annexure by substituting specified tariff headings and subheadings, adding an alternative tariff code in one entry, and omitting a particular tariff item figure, thereby altering goods qualifying for the exemption and their Central Excise classification.
Amendment to Notification No. 205/88-C.E. - G.E. No. 63
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Excise exemption for solar photovoltaic cells added, extending relief to inputs used in manufacture of listed goods.
Amendment inserts S. No. 19 to Notification No. 205/88-C.E., exempting solar photovoltaic cells when consumed in the manufacture of goods specified at S. Nos. 1 to 17, under the power conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, as necessary in the public interest.
Amendments to Notifications No. 61/86-C.E. and 69/86-C.E.
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Tariff classification updated to add additional headings; exemption wording changed to require a minimum applicable rate.
Amendment under Section 5A revises two Central Excise notifications: Notification No. 61/86 expands the tariff headings cited for a listed exemption entry, and Notification No. 69/86 replaces wording that specified a fixed rate with wording requiring the charge to be expressed as a minimum rate, by textual substitution in the Tables annexed to those notifications.
Amendment to Notification No. 28/89-C.E. [Ch. 27]
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Notification amendment: exemption clause wording clarified to cover any goods falling under the Schedule.
The Central Government, exercising delegated legislative power and invoking public interest, amends an earlier central excise exemption notification by substituting the wording in clause (a) so that the exemption applies to any goods falling under the said Schedule, thereby clarifying and aligning the clause's coverage with the Schedule.
Amendment to Notification No. 71/89-C.E. [Ch. 84]
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Excise rate reduction: amendment replaces the previously stated ad valorem rate in an earlier central excise notification.
Under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, the Central Government amends Notification No. 71/89 C.E. by substituting in its opening paragraph the words "fifteen per cent ad valorem" with the words "ten per cent ad valorem", thereby changing the ad valorem excise rate specified in that notification.
Amendment to Notification No. 24/89-C.E. - Marble slabs
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Amendment to excise notification replaces marble tiles classification with marble slabs classification under revised tariff subheading.
The Central Government, exercising statutory public interest powers, amends an excise notification by substituting the words identifying marble tiles under the prior tariff subheading with words identifying marble slabs under a different tariff subheading, thereby changing the product description and referenced tariff heading in the exemption notification.
Amendment to Notification No. 82/88-C.E. - Plastic coated fabrics
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Tariff amendment for plastic coated fabrics updates excise valuation following exercise of statutory powers under tax law.
Amendment updates the annexed Table to Notification No. 82/88-Central Excises by substituting the word-and-figures in column (4) against Sl. No. 02 with a new specified figure. The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, states the change as necessary in the public interest and makes this consequential modification to the earlier notification dated 1st March, 1988.
Rescinds 3 additional Excise duty notifications
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Rescission of Excise notifications: three specified Central Excise notifications revoked under statutory powers in public interest.
The Central Government, invoking powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub section 3 of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, rescinds notifications 77/86 Central Excises, 188/85 Central Excises and 28/87 Central Excises, stating necessity in the public interest and thereby withdrawing those miscellaneous excise exemptions.
Rescinds 26 notifications
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Rescission of exemptions under the Central Excises Act: multiple prior notifications revoked in public interest.
Rescission of specified exemption notifications is made by exercise of the power in section 5A of the Central Excises and Salt Act, the Central Government being satisfied it is necessary in the public interest. The instrument formally revokes twenty-six listed notifications issued by the Government of India in the Ministry of Finance (Department of Revenue), withdrawing the miscellaneous central excise exemptions previously conferred by those notifications.

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