Excise exemption for trailers with diesel generators limits duty to that payable on the fitted generating sets for defence supply.
Exemption limits excise duty on trailers fitted with diesel generating sets supplied to the Ministry of Defence for official purposes so that duty does not exceed the amount payable on the diesel generating sets fitted on those trailers, provided the trailers fall within the Central Excise Tariff Schedule and the exemption is exercised under the government's public interest powers.

Excise exemption for vehicles with diesel generating sets limits duty to that on the generator when supplied to defence.
Exemption aligns excise duty on motor vehicles fitted with diesel generating sets to the duty payable on the fitted generating set when those vehicles fall within Chapter 87 and are intended for supply to the Ministry of Defence for official purposes, thereby capping excise liability to the duty on the installed generator.

Exemption scope for monochrome broadcast television receivers narrowed to exclude video monitors, projectors and projection TV sets.
The amendment revises the proviso to the cited notification so that the excise exemption applies to broadcast television receiver sets (monochrome) but expressly excludes video monitors, video projectors and projection TV sets, thereby changing the scope of exempt monochrome television devices.

Central excise amendment changes the valuation threshold for electronic goods, altering applicability of a tariff exemption.
Amendment under Section 5A substitutes the valuation criterion in the Table to Notification No. 87/89-Central Excises against S. No. 16A, column (5), altering the threshold figure that governs the applicability of the exemption for specified electronic goods; the change is confined to a textual substitution in the annexed Table and does not otherwise alter the notification's structure.

Exemption rate for television picture tubes revised via notification amendment, substituting prior per tube duty threshold with a lower amount.
The Central Government amends Notification No. 121/89-Central Excises by substituting in the Table against S. No. 1, column (4), the letters, figures and words "Rs. 300 per tube" with the letters, figures and words "Rs. 275 per tube", effectuating a change to the per tube exemption/duty threshold for television picture tubes under the notification.

Tariff amendment inserts polyethylene terephthalate into the excise schedule, specifying an ad valorem duty rate under the notification.
The Government amends Notification No. 53/88-Central Excises by inserting a new serial entry designating tariff heading 3907.60 for Polyethylene terephthalate (polyester polymer chips) with a 20% ad valorem specification, added to the table after the existing Sl. No. 12.

Tariff exemption threshold for soap increased by amendment to the Central Excise notification, raising the per tonne exemption rate.
Amendment substitutes the per tonne exemption figure in the Table of Notification No. 39/87 Central Excises for soap, replacing the earlier per tonne rate with a higher per tonne rate pursuant to the Central Government's power under the Central Excises and Salt Act.

Excise exemption amendment: addition of Potassium Penicillin G First Crystals to the notified exempted goods list under tariff rules.
Amendment to the tariff notification inserts Potassium Penicillin G First Crystals as a new entry in the Table of exempted goods, expanding miscellaneous excise exemptions by adding that specific pharmaceutical substance to the notified schedule through a textual insertion after the existing Sl. No. 4.

Excise duty exemption for plasters of gypsum removes the levy on goods classified under the specified tariff heading.
Exemption of plasters of gypsum (including plaster of Paris) from the whole of the excise duty specified for Heading No. 25.05, effected by exercise of statutory power to grant a public interest exemption under the Central Excises and Salt Act, thereby removing the duty leviable on goods classified under that tariff heading in the Central Excise Tariff Schedule.

Excise exemption: fruit pulp based drinks relieved from duty by central notification under the tariff sub-heading.
The Central Government, invoking its statutory authority and acting in the public interest, issued a notification that exempts fruit pulp based drinks classified under the tariff sub-heading for fruit pulp beverages from the duty of excise leviable under the Schedule to the Central Excise Tariff Act.

Excise exemption: powders of fruits and vegetables now exempt from central excise duty under specified tariff sub-heading.
The Central Government, exercising its statutory power, exempts powders of fruits and vegetables classified under sub-heading No. 2107.91 of the Central Excise Tariff from the whole of the duty of excise leviable under the Schedule to the Tariff Act, by notification.

Excise duty exemption for edible preparations under tariff sub-heading removes excise liability for those specified goods.
The Central Government, exercising powers under the Central Excises and Salt Act, 1944, exempts all goods classifiable as edible preparations under tariff sub-heading 2104.10 from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, thereby removing excise liability for those goods.

Excise exemption for polyamide chips used in nylon yarn manufacture, subject to procedural compliance for off site use.
Exemption of excise duty is granted for polyamide chips under Heading No. 39.08 when used in the manufacture of nylon yarn, including monofilament yarn, subject to procedural compliance under Chapter X of the Central Excise Rules, 1944 where use occurs outside the factory of production; the notification also specifies its commencement date.

Excise exemption for specified monofilaments enacted, conditioned on non-claim of input duty credit under central excise rules.
The amendment inserts Nil-duty entries for polypropylene monofilament and high-density polyethylene monofilament in the notification's Table, each conditional on no credit of duty paid on inputs used in their manufacture having been taken under Rule 57A of the Central Excise Rules, 1944.

Concessional excise rates for specified commodities altered: certain tariff headings exempted, others placed under reduced special excise duty.
Amendment replaces the Table in Notification No. 10/91 Central Excises by prescribing concessional rates of special excise duty for specified goods, classifying commodities by Schedule headings and sub headings and providing differential treatment-one group exempted and another subjected to a concessional portion of the excise duty chargeable under the Act-pursuant to powers under the Central Excises and Salt Act and the Finance Act.

Excise duty exemption for goods from export oriented units limits excise to a proportion of equivalent customs duty.
Goods produced in 100% export oriented undertakings or free trade zones and sold domestically are exempt from excise duty to the extent that excise exceeds an amount computed by reference to duties of customs leviable on like imported goods; a minimum aggregate customs duty equivalent in the form of an ad valorem floor or the scheduled excise rate applies, whichever is higher, excluding goods chargeable to nil customs rate, and the ad valorem floor is apportioned among the customs duties in the same ratio as their chargeability.

Exemption notification amendment broadens eligible departments and raises per-pair exemption for specified tariff items.
The notification amends eligibility by substituting "Department of Electronics" with "Department of Electronics of the Government of India or the State Electronics Development Corporation of a State." The tariff table increases a specified per-pair exemption from Rs. 100 to Rs. 150 and inserts a new entry for tariff heading 34.02, "Synthetic detergents." The Explanation's clause (a) is replaced to define "rural area" as any village and towns with population not exceeding ten thousand, subject to Central Government variation.

Modvat eligibility expanded: tariff chapter lists revised and plywood for tea-chests added to permitted inputs for credit rules.
Amendments alter explanation clauses by removing a terminal "or", amending clause punctuation to "; or", and inserting a new clause listing plywood for tea-chests. Notifications 214/86-C.E. and 217/86-C.E. have their Tables replaced to expand eligible tariff chapters and to exclude specified heading numbers. Notification 351/86-C.E. has its Table substituted with a three-column layout describing inputs, intermediate products and final products, thereby revising eligibility and classification under the Modvat scheme.

Exemption for parts of drawing and mathematical instruments removes excise duty when used in manufacture, subject to Chapter X procedure.
Exemption removes the whole excise duty on parts of drawing and mathematical instruments falling under the Central Excise Tariff when used in the manufacture of such instruments, conditioned on the Government's satisfaction of public interest. Use of exempted parts outside the factory of production is subject to compliance with the prescribed procedure in the Central Excise Rules.

Excise exemption for parts of pencils used in manufacture; procedural compliance required if used outside the factory.
Exempts parts of pencils, including clutch pencils, falling under the specified tariff heading and used for manufacture from the whole of the excise duty leviable; where such use occurs outside the factory of production, the procedural requirements in the Central Excise Rules governing use outside the factory must be followed.