Excise duty exemption for certain motor vehicles reduces duty; additional relief for saloon cars registered as taxis subject to conditions.
Goods under Heading No. 87.03 are exempted from excise duty to the extent duty exceeds the amount calculated at the rate of 40 per cent ad valorem. Saloon cars later registered solely as taxis qualify for an additional 7 percentage point exemption provided the manufacturer paid duty at the 40 per cent rate at clearance, furnishes a State Transport Authority certificate of taxi registration within three months or extended period, did not retain (or refunded) any equivalent amount from the purchaser, and files a refund claim under the prescribed refund procedure.

Excise duty rates on motor vehicles updated, with conditional exemptions and full body-building exemption specified.
Amendment prescribes revised effective rates of duty for specified motor vehicles and related goods, differentiating petrol and other engines, and fixing ad valorem rates for categories including tractors, passenger and goods vehicles, chassis, bodies, trailers and special-purpose vehicles. It provides nil-rates for certain electrically operated vehicles and conditional exemptions, including full exemption for body-building where prior duty has been paid on chassis or equipment, and nil-rating when no credit of duty on chassis or inputs has been taken under the relevant rules.

Central Excise exemption thresholds revised and scope extended to exports to neighboring countries, with adjusted percentage conditions.
Amendments increase monetary exemption thresholds in Notification No. 231/85-C.E. and, in Notification No. 75/87-C.E., extend applicability to include export to Nepal or Bhutan, substitute higher monetary limits at multiple places, reduce a specified percentage condition from sixty per cent to fifty per cent, and raise limits in paragraphs 2-4 by substituting higher figures. The changes take effect from the 1st day of April, 1993, thereby modifying eligibility and benefit parameters under the enumerated Central Excise exemption provisions.

Central Excise exemptions revised: ad valorem and specific duty rates updated and fly-ash handling system added.
Amendments under section 5A modify eight Central Excise notifications by substituting revised ad valorem rates and updated specific duty amounts in their annexed Tables and Schedules, and by adding a new Schedule entry for the fly-ash handling system, thereby altering the exemption and duty treatment of the specified items.

Excise exemption for railway-use goods removes the full duty on specified tariff items for supplies to the railways.
Exempts goods falling under specified tariff headings intended for use by the Indian Railways from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, granted under statutory power as a public interest measure and limited to the identified goods when intended for railway use.

Duty rates on picture tubes amended to revise specified per tube excise charges under section five A, altering notified slabs.
Amendment revises effective rates of duty on picture tubes under section 5A of the Central Excises and Salt Act, 1944 by substituting the per tube charge at Serial No. 1 from Rs. 275 to Rs. 300, and replacing the two per tube charges at Serial No. 2 (Rs. 1,250 and Rs. 1,350) with Rs. 700 and Rs. 800 respectively in column (4) of the Table to Notification No. 121/89-C.E.

Duty rates on video cassettes updated to impose per-cassette and per-area tape charges under central excise amendment.
Amendment replaces four tariff table entries to set excise duties on video cassettes and magnetic tape content, specifying when duty is payable solely on a per square metre basis of tape and when a combined per cassette charge plus a per square metre tape charge applies, thereby fixing the basis of assessment for those tariff lines.

Excise duty rates limited for specified consumer electronic goods, capping duty to stated effective rates under the notification.
Notification exempts the portion of excise duty exceeding the effective rates of duty specified for listed consumer electronic goods, identifying tariff headings with either fixed per-set duties or ad valorem rates and attaching conditions limiting applicability for particular formats, government-manufactured goods, and hobby-assembled kits.

Effective excise rate set for specified electric motors and domestic electrical appliances, altering exemption and duty application.
Superseding a prior notification, the Government exempts goods listed under specified tariff headings from excise duty in excess of stated effective rates; the table prescribes nil or ad valorem rates for categories such as gramophone motors, parts of accumulators, differentiated classes of domestic electrical appliances (with conditional nil treatment for parts used within the factory of production), and other items, with explanations including inclusion of motors with gears and a functional definition of domestic electrical appliances.

Duty cap on GIST cards limits excise liability to a fixed ad valorem rate, restricting taxable excess beyond cap.
The notification limits excise liability on Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers by exempting that part of duty specified in the tariff schedule which exceeds an effective ad valorem rate of ten percent, thereby capping the taxable amount for those goods.

Effective excise duty rates established for specified goods, superseding prior notification and limiting duty to prescribed reduced rates.
The Central Government, invoking section 5A of the Central Excises and Salt Act, 1944 and superseding an earlier notification, exempts the goods listed in the Table from so much of the excise duty as exceeds the amount calculated at the effective rates set forth in the Table; the Table identifies specific headings and prescribes either ad valorem rates or specified per-unit duties for various pumps, heat pumps, water filters, dishwashers and parts, washing machines and parts, and categories of typewriters and word processing machines.

Exemption limiting excise duty on specified air conditioners and refrigerators by prescribing effective rates and conditions.
The notification limits excise duty on specified air-conditioners, gas compressors, refrigerators, water coolers and related parts by exempting duty in excess of prescribed effective rates or ad valorem rates, with particular fixed rates, nil rates and percentage duties allocated by product category and subject to conditions including use in hospitals, non-resale within a prescribed period, compliance with Chapter X procedures, and specified product conformity.

Excise duty exemption limits liability to a fixed ad valorem rate for goods under specified tariff headings.
Exempts goods falling under the listed tariff heading numbers of Chapters 84 and 85 from so much of the excise duty specified in the Central Excise Tariff as is in excess of the amount calculated at the rate of 5% ad valorem, relying on the powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise duty cap limits payable excise on specified machinery and goods to a fixed effective ad valorem rate.
Limits excise liability by exempting, under section 5A, so much of the duty on goods specified by listed Chapter 84 and 85 headings as exceeds the amount calculated at the rate of 10% ad valorem, thereby capping the effective excise charge on those tariff entries and identifying certain item level exclusions within the Table.

Excise duty exemption for specified tariff subheading removes excise liability on those goods under a government notification.
Notification No. 50/93 dated 28 2 1993 exempts from the whole of the excise duty all goods falling under the specified tariff sub heading in the Central Excise Tariff Act, 1985, issued under section 5A(1) of the Central Excises and Salt Act, 1944, as a public interest measure and superseding Notification No. 107/88 C.E.

Excise duty exemption for certain larger aluminium wire and wire rods, subject to producer and credit conditions.
Exempts from excise duty that portion in excess of a prescribed per tonne rate aluminium wire-rods and wire with maximum cross-sectional dimension exceeding 6 mm, under specified tariff sub-headings, issued under section 5A and superseding an earlier notification. The exemption is conditional on the goods being produced by manufacturers other than primary producers and on no credit of duty having been taken under rule 56A or 57A; "primary producer" is defined as a person licensed or registered under the Industries (Development and Regulation) Act who produces aluminium from bauxite or alumina.

Excise duty exemption: Chapter 76 goods relieved from excise duty above the prescribed ad valorem rate.
Exempts all goods under Chapter 76 of the Central Excise Tariff from excise duty insofar as the duty exceeds the amount calculated at a 25% ad valorem effective rate, using the statutory notification power to cap effective excise liability and relieve any duty above that rate.

Excise duty cap limits levy on specified metal and hardware goods to a fixed ad valorem rate under notification.
The notification exempts goods within specified tariff chapters from so much of the excise duty leviable as exceeds the amount calculated at a prescribed ad valorem rate, thereby limiting the duty payable to that capped ad valorem charge for those goods.

Excise duty cap on specified tariff items limits liability to a capped ad valorem rate, exempting excess duty.
Limits excise liability for specified tariff sub headings by exempting from duty so much as exceeds an amount calculated at a capped ad valorem rate, thereby reducing the effective excise payable on those goods to that ad valorem rate under the tariff schedule.

Excise duty rate caps on specified iron and steel limit payable duty to declared ad valorem rates under statutory exemption.
The government exempts specified iron and steel goods falling under listed tariff headings from that part of excise duty which exceeds the amount calculated at the ad valorem rates prescribed in the annexed Table, thereby capping the effective duty payable on those goods at the stated ad valorem percentages and superseding the earlier notification.