Exemption from additional excise duty exempts broadcast television receiver sets from the full additional levy under the Finance Act.
A government notification exempts broadcast television receiver sets specified in the applicable schedule from the whole of the additional excise duty otherwise leviable under the additional duty provisions, using statutory delegated powers and applying a schedule based exemption to affected tariff classifications.

Excise exemption for job-work goods used in defence production permits duty-free use subject to evidence and liability undertakings.
An exemption from central excise duty applies to goods manufactured as job work when used by specified undertakings in or in relation to the manufacture of final products supplied to the Ministry of Defence. Job work is defined as processing raw or semi finished inputs. The exemption excludes certain machines, specified packaging materials, gas cylinders, specific fabric sacks and plywood. Conditions require an undertaking to the Commissioner, evidence of use and supply to the Ministry of Defence, and acceptance of liability for excise on the final products.

Exemption amendment adjusts tariff description for motor vehicle passenger carriers under revised notification entry.
Exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944 and citing public interest, the Central Government substitutes, against Sl. No. 2 in the Table annexed to Notification No. 162/86 Central Excises, the column (3) entry with "Motor vehicles for transport of 10 or more persons, including the driver."

Excise exemption for factory-manufactured tooling and moulding inputs, subject to procedural compliance for inter-factory transfers.
The notification exempts from excise duty certain factory-manufactured tooling and moulding inputs-including jigs and fixtures, moulding boxes for metal foundry, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber and plastics-intended for use in the producing factory or in another factory of the same manufacturer; transfers to a different factory are exempt only upon observance of the procedural requirements in the Central Excise Rules governing inter-factory movement.

S.S.I. exemption amendment creates a temporal exception to a prior proviso, altering application of the excise notification.
Amendment to the S.S.I. exemption notification inserts a further proviso in paragraph 4 so that the preceding proviso shall not apply during a specified period from 22nd May, 1992 to 31st March, 1993, creating a temporal exception to the existing eligibility condition in the parent notification.

Excise exemption for gold potassium cyanide solution used in-house for jari manufacture relieves it from the specified duty.
Exemption for gold potassium cyanide solution classified under Chapter 28 where produced in a factory and used within that factory for manufacture of jari, relieving that factory-produced input from the whole of the duty of excise specified in the Central Excise Tariff schedule under the Central Excises and Salt Act powers.

Excise duty exemption caps liability for goods under specified tariff sub-headings at a fixed ad valorem rate.
Under section 5A of the Central Excises and Salt Act, 1944, the notification exempts goods under sub-heading Nos. 7803.30 and 7904.30 from so much of the excise duty leviable under the Tariff Schedule as is in excess of the amount calculated at the specified 15% ad valorem rate, thereby capping excise liability for those goods at that ad valorem rate.

Exemption from special excise duty for goods produced in free trade zones and fully export-oriented units under statutory power.
Goods falling under the Schedule to the Central Excise Tariff Act, produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, are exempted from the whole of the special duty of excise leviable thereon by exercise of the Central Government's statutory power, and the exemption supersedes the earlier relevant notification.

Set-off of special excise duty: exemption allows credit for duty paid on inputs against duty on final goods, with conditions.
The Central Government exempts goods from that portion of special excise duty equal to the special duty already paid on specified inputs used in their manufacture, permitting set-off of input duty against the duty leviable on the final goods; this exemption supersedes an earlier notification and is available only where separate notifications by the Central Government grant exemption to that equivalent extent for the specified inputs.

Special excise duty cap limits excess duty on specified goods to prescribed proportions of the excise levy under the tariff schedule
The notification caps the special excise duty on listed tariff items by exempting any portion of that duty in excess of prescribed rates, subject to existing notifications; the annexed Table assigns categories of goods either complete exemption from excess duty or ceilings expressed as proportions of the excise duty chargeable for each category.

Consumer electronic exemptions clarified to include devices whether or not incorporating video tuners and using "incorporating" terminology.
The amendment revises tariff notification language to broaden coverage for consumer electronic goods by substituting narrower product descriptions with broader formulations-adding "whether or not incorporating a video tuner" to VHS recorder, VHS player and video recording/reproducing apparatus entries, and replacing "combined in the same housing with" (and variant) with "incorporating" for specified tariff items-thereby clarifying the scope of the notification's exemptions.

Excise duty exemption for specified ferrous goods caps payable duty to prescribed ad valorem or per tonne rates.
Exempts specified iron and steel goods under Chapters 72 and 73 from excise duty to the extent duty exceeds prescribed capped rates; the exemption reduces leviable duty to amounts calculated at specified ad valorem percentages or fixed per tonne amounts as mapped in a table matching tariff headings and subheadings to the applicable cap type and rate.

Exemption amendment: substitution of Nil for specified tariff entries modifies excise treatment of plastics and related articles.
The amendment substitutes the entry in column (4) of the Table for the specified serial entry relating to certain plastics and articles with Nil, thereby changing the exemption/tariff treatment of those listed items by direct textual variation of the prior notification under the executive power to modify excise notifications in the public interest.

Exemption scope expanded: specified chapter goods entry amended to cover all goods under that serial entry.
The Table to Notification No. 83/90 Central Excises is amended by substituting, against S. No. 10, the entry in column (3) with "All goods", thereby broadening the operative scope of that serial entry to include every article within the specified chapter heading.

Excise duty exemption limits duty on sterile contact lens care solution to a prescribed ad valorem cap under statutory power.
Exempts sterile contact lens care solution under sub heading 3307.90 from central excise duty in excess of the amount calculated at the prescribed ad valorem rate, granted under the statutory power to provide public interest relief and implemented by capping the leviable duty on that tariff item at the stated ad valorem level.

Duty computation for irregular marble slabs: option to treat block volume as equivalent area for slab duty calculation.
The amendment permits a manufacturer clearing irregularly shaped marble slabs to elect to discharge duty by treating one cubic metre of marble blocks as equivalent to thirty square metres of marble slab, with block volume determined by reference to the maximum length, width and height of the block.

S.S.I. exemption amendment preserves prior clause(a) relief and widens recognised agencies for exemption eligibility.
Amendment to the S.S.I. exemption notification replaces paragraph 4's second proviso so clause (b) will not apply where a manufacturer has previously availed exemption under clause (a); omits the proviso to paragraph 5; and expands paragraph 7's list of recognised agencies to include the National Small Industries Corporation and the State Small Industries Development Corporation.

Tariff amendment replaces tariff entry for forgings and forged stainless steel articles with an ad valorem duty rate.
The Government, invoking its statutory power under the Central Excises and Salt Act, amends Notification No. 223/88-Central Excises by substituting the Table entry for forgings and forged articles of stainless steel at the specified serial number and column so that the applicable charge is an ad valorem duty.

Amendment to excise exemption: substituted tariff description for ingots, bars, rods and re-rollable iron and steel products.
Amendment to an excise exemption notification substitutes the tariff description for certain iron and steel products with the entry "Ingots, bars, rods and other reliable or re-rollable material, of iron and steel other than stainless steel," effected by the Central Government exercising powers under the excise statute and stated to be in the public interest.

Excise exemption for aerated waters reduces duty to specified per bottle rates according to bottle size and tariff subheading.
Notification exempts specified aerated waters from excise duty in excess of the per bottle amounts stated, applying to goods under the listed tariff sub headings and limiting the levy to specified rates according to bottle capacity; sub heading 2201.19 provides a base cap with incremental additions for larger bottles, while sub heading 2202.19 provides stepped caps by size band and incremental additions for the largest bottles.