Rescission of excise notification: government withdraws prior exemption under statutory power on public interest grounds.
The Central Government, invoking the power under section 5A(1) of the Central Excises and Salt Act, 1944, rescinds Notification No. 97/90 Central Excises (dated 20 March 1990) on the ground that rescission is necessary in the public interest, thereby withdrawing the exemption or regulatory effect previously created by that notification.

Rescission of exemption notifications under statutory revocation power withdraws specified Central Excise exemption orders in public interest.
The Central Government, invoking powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds twelve prior Ministry of Finance notifications relating to Central Excise miscellaneous exemptions, taken in the public interest to withdraw the listed exemption orders and terminate their continued force.

Exemption from special excise duty for goods made in free trade zones or hundred percent export oriented undertakings.
Exempts goods under the Central Excise Tariff Act, 1985 produced or manufactured in a Free Trade Zone or a hundred per cent Export-Oriented Undertaking from the whole of the special duty of excise leviable thereon, exercising powers under section 5A of the Central Excises and Salt Act read with the Finance Bill provision given force of law under the Provisional Collection of Taxes Act.

Special Excise Duty exemption for inputs offsets duty paid on inputs where matching Central Government notifications permit it.
Exemption permits set-off of special excise duty on goods by an amount equivalent to special duty already paid on specified inputs used in manufacture, provided the Central Government has issued notifications under the Central Excises and Salt Act specifying the inputs and declaring the exemption to that extent.

Special excise duty exemption limits specified for listed goods, capping liability relative to excise duty applicable.
Exempts specified tariff items from special excise duty to the extent such duty exceeds prescribed caps calculated with reference to the excise duty chargeable under the excise law. The notification sets three categories: full exemption for certain headings; a capped proportionate special duty for a limited set of sub-headings; and a higher capped proportionate special duty for a broader class of goods, all subject to any notifications determining the underlying excise duty.

Special Excise Duty exemption suspends special duty on scheduled Central Excise goods for a defined short period.
The notification, under section 5A(1) of the Central Excises and Salt Act and section 4(4) of the Finance Act, 1991, exempts all goods in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under section 4(1) of the Finance Act, 1991 for a defined short period, acting on a public interest basis.

Exemption entry amended: substitution excludes vacuum flasks from notified goods under central excise notification, altering tariff scope.
Notification No. 45/92-C.E. dated 1-3-1992 amends Notification No. 83/90 by substituting, in the Table against Sl. No. 10 in column (3), the entry "All goods excluding vacuum flasks," pursuant to statutory powers under the Central Excises and Salt Act to alter the scope of goods specified in the annexed Table.

Ad valorem duty on pre fabricated buildings established by Central Excise amendment, adding a tariff entry under chapter rules.
Central Government amends Notification No. 80/90 Central Excises under powers of section 5A of the Central Excises and Salt Act, 1944 to add a new Table entry for pre fabricated buildings within Chapter 94, specifying the tariff heading and an ad valorem duty rate for that classification.

Ad valorem rate amendment raises the applicable exemption for watches under the existing tariff notification, altering prior tariff terms.
The Central Government, invoking the powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 72/86 Central Excises by substituting the ad valorem rate entry in column (4) against the specified serial entry for watches in the annexed Table, thereby changing the previously prescribed ad valorem percentage for the Chapter 91 item, by notification dated 1 3 1992.

Excise exemption for aircraft: full relief from levy granted under statutory public interest power for specified tariff items.
The government, invoking its statutory exemption power on public-interest grounds, exempts aeroplanes and helicopters falling under the specified tariff sub-heading in the Central Excise Tariff Schedule from the whole of the excise duty leviable thereon as specified in the Schedule.

Excise duty amendments change tariff entries and raise ad valorem duties for motor vehicles under existing notifications.
Amendments revise tariff entries and ad valorem duty rates for motor vehicles under Chapter 87 by substituting specified textual entries, increasing stated ad valorem duties, replacing an annexed duty Table for two-wheeled and other motor vehicles, and omitting a paragraph in one notification; these changes are directed under section 5A of the Central Excises and Salt Act, 1944 and apply as specified to each listed notification.

Amendment to central excise notification replaces 'Deputy Director General' with 'General Manager', altering administrative designation.
The Central Government, under statutory authority, amends Notification No. 73/90-Central Excises by substituting the words "Deputy Director General" with "General Manager", effecting a textual change of administrative designation within the prior exemption notification.

Tariff amendment increases excise exemption rates for wires and cables and amends prior notifications accordingly.
An order under section 5A of the Central Excises and Salt Act, 1944 directs textual amendments to prior notifications concerning wires and cables by substituting revised ad valorem duty rates in the Tables of Notification No. 69/86-Central Excises (including omission of one entry) and by substituting ad valorem rates in the Table annexed to Notification No. 116/90-Central Excises, thereby altering the excise exemption entries for specified tariff items.

Exemption limit for excise duty applies only to the portion exceeding a prescribed ad valorem threshold, narrowing relief.
The notification amends the prior exemption language so that relief for generating sets applies only to that part of the excise duty which is in excess of an ad valorem threshold, replacing an earlier formulation that granted exemption from the whole of the duty specified in the schedule.

Exemption scope amended: goods under heading 84.79 now exclude evaporative type coolers under the tariff notification.
Amendment revises the exemption by substituting the words previously describing "evaporative type of coolers, falling within Chapter 84" with the words "all goods falling under heading No. 84.79 other than evaporative type of coolers", thereby redefining the class of goods covered by the original notification.

Excise exemption for specified lead and zinc products limits duty payable to prescribed ad valorem rate.
The Central Government exempts specified lead and zinc goods listed by tariff heading from excise duty to the extent that duty exceeds the amount calculated at the stated ad valorem rate; the notification lists unwrought metals, waste and scrap, bars, rods, profiles, plates, sheets, strip and foil under the relevant headings and supersedes the earlier notification referenced in the preamble.

Excise duty exemption limits duty on specified copper products to an ad valorem rate under a central notification.
The Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts goods specified in the Table under Chapter 74 from so much of excise duty as is in excess of the amount calculated at the ad valorem rate specified in the Table; the Table lists categories of copper products (mattes, unrefined and refined copper, alloys, waste and scrap, master alloys, bars/rods/profiles, wire, plates/sheets/strip, and foil) matched to tariff headings/sub-headings to which the limiting ad valorem rate applies.

Excise duty exemption caps limit payable duty on specified iron and steel goods to the rates set in notification.
The notification limits excise duty on specified iron and steel goods by capping payable duty to prescribed rates-either a specific rupee amount per tonne or a ten percent ad valorem rate-identified by tariff headings and product descriptions in the Table; classifications and certain dimensional definitions (plates, universal plates, hoops) are explained to determine applicability.

Excise tariff amendments revise exemptions and replace specified rates with ad valorem or per tonne rates for iron and steel
The Central Government, under section 5A(1) of the Central Excises and Salt Act, 1944, amends multiple Central Excise notifications for iron and steel (Chapters 72-74) by substituting the first proviso in one notification to exclude inputs used in manufacture of wholly exempt or nil rated final products (except FTZ or 100% EOUs), and by omitting, substituting or altering tariff entries and duty bases-including changing certain specific rupee per tonne charges to "10% ad valorem" and revising descriptions for painted/coated sheets, tubes and pipes, ingots, semi finished and re rollable materials.

Excise exemption for ship breaking limits excise liability where customs duties on imported vessels have been paid.
Exemption limits excise liability on materials recovered from shipbreaking by exempting excise in excess of an amount calculated at a prescribed rate per tonne; it applies only to materials obtained from breaking up of imported ships, boats and floating structures where customs duty and additional duty on those vessels have been paid at the prescribed rates per Light Displacement Tonnage and imports meet the announced commencement condition.