Excise duty exemption for rifampicin formulations: specified single ingredient and combination antitubercular medicines relieved from central excise obligation.
Exemption from whole central excise duty is provided for single ingredient Rifampicin formulations and formulations combining Rifampicin with Isoniazid, and Rifampicin with Isoniazid and Pyrazinamide, falling under the medicaments tariff heading. Covered products are defined as medicaments processed from the named bulk drugs, with or without inert pharmaceutical aids that do not interfere with therapeutic activity, intended for diagnosis, treatment, mitigation or prevention of disease in humans or animals; substances outside drug control provisions are excluded.

Effective excise duty limitation imposed for dimethyl terephthalate and terephthalic acid, capping duty at prescribed per kilogram rates.
Exempts goods under the specified Central Excise Tariff sub headings for dimethyl terephthalate and terephthalic acid from so much of the leviable excise duty as is in excess of the amounts calculated at the per kilogram rates specified in the notification (dimethyl terephthalate at Rs. 3.60 per kilogram; terephthalic acid and its salts at Rs. 4.40 per kilogram).

Rescission of central excise exemption notifications withdraws specified tariff exemptions and terminates their effect from the notified commencement.
Rescinds two specified central excise notifications by exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, thereby withdrawing the named miscellaneous tariff exemptions and terminating their effect as of the notified commencement date.

Excise duty rates prescribed for sodium/potassium hydroxides and peroxides, with specified ad valorem and tonnage rates.
Exempts specified chemicals from duty in excess of the amount calculated at the prescribed rates under section 5A(1) of the Central Excises and Salt Act, 1944: sodium hydroxide (solid and flake) at Rs. 1,300 per tonne; sodium hydroxide (lye), potassium hydroxide and peroxides of sodium or potassium at 15% ad valorem; and copper oxychloride at nil, for goods under the listed tariff sub headings of the Central Excise Tariff Act, 1985.

Excise exemption for chemicals used in fertilizer manufacture conditioned on factory consumption or procedural compliance.
The Central Government exempts specified Chapter 28 chemicals from the whole of excise duty when used in the manufacture of fertilizers, subject to conditions: goods under certain sub-headings qualify only if consumed within the factory of production in fertilizer manufacture, while goods under sub-heading 2809.00 qualify if used in fertilizer manufacture but, when used outside the factory of production, require compliance with the procedural requirements set out in the Central Excise Rules.

Excise exemption for natural gas liquids and raw naphtha when used as power generation fuel in specified units.
Exempts raw naphtha and natural gasoline liquefied (NGL) under Chapter 27 from excise duty in excess of the amount calculated at rupees six hundred per kilolitre at fifteen degree Centigrade when intended for use as fuel in generation of power in the specified units, subject to following the procedure in Chapter X of the Central Excise Rules, 1944.

Excise duty exemption for captive refinery fuel continues, exempting petroleum products used within refinery premises.
The Central Government exempts petroleum products under Chapter 27 produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of excise duty. "Refinery" is defined to mean an establishment where refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, limiting the exemption to such refining or blending activities and to internal captive consumption.

Credit of countervailing duty on naphthalene permitted after amendment to include additional duty under Customs Tariff Act.
Amendment permits credit for countervailing duty paid on naphthalene used in specified goods by inserting into the opening paragraph of Notification No. 432/86 the words making the additional duty leviable under section 3 of the Customs Tariff Act, 1975, eligible for credit, effected under the authority of section 5A of the Central Excises and Salt Act, 1944.

Tariff heading alignment: amendment clarifies that classification applies to the heading or its subheadings under the excise notification.
The government, under section 5A of the Central Excises and Salt Act, 1944, amended notification No. 179/85 by substituting the words and figures "under sub-heading Nos. 2505.00," with the words and figures "under heading or sub-heading Nos.25.05," to align the tariff reference with the Harmonized System Nomenclature and clarify the classification scope under that tariff entry.

Excise duty exemptions for specified mineral goods reduce payable rates subject to conditions and procedural compliance.
Exemption reduces excise liability for listed mineral and stone goods by permitting duty only at the specified effective rates in the Table rather than at full tariff rates, subject to conditions including permitted end use in manufacture, compliance with movement and clearance procedures when used outside the factory of production, production method certification for certain slabs, and a volumetric alternative for irregular marble slabs.

Excise duty rate for tobacco snuff reduced to an ad valorem cap under central exemption.
The Government exempts preparations of tobacco containing snuff falling under the relevant tariff subheading from the portion of excise duty in excess of the amount calculated at an ad valorem rate, thereby prescribing an effective capped rate for duty payable on those preparations under the Central Excise Tariff.

Excise duty rates for cigarettes prescribed, with duty apportioned between basic excise and additional excise under statutory authority.
Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.

Excise duty amendments update tariff classifications and grant targeted exemptions for specific oils, alcohol, butene and KVIC footwear.
Amendments implement consequential changes to multiple earlier Central Excise notifications by omitting, substituting and inserting table entries to alter tariff headings, product descriptions and duty rates; they prescribe an effective rate for pan masala and establish targeted excise exemptions for processed rape seed/mustard oil, ethyl alcohol, butene used in manufacture of methyl ethyl ketone, and specified low value footwear produced by KVIC units.

Excise duty reduction for ice cream with a specified ad valorem rate; certain Chapter twenty one goods exempted.
Notification under section 5A exempts specified Chapter 21 goods from excise duty to the extent that duty exceeds prescribed effective rates, consolidating existing exemptions. The Table fixes nil effective rates for most listed sub headings, while prescribing an effective ad valorem rate for ice cream; the notification defines "ice cream" to include kulfi and preparations using milk, cream or other milk products.

Excise duty exemption for hotel-manufactured ice cream sold on premises removes the excise levy under central tariff rules.
The Central Government exempts ice-cream manufactured in hotels and restaurants and sold at retail within the same premises from the entire excise duty leviable, on public interest grounds; "ice-cream" for this purpose includes preparations known as ice-cream or kulfi that use milk, cream or other milk products in their preparation, and the exemption is confined to production and retail sale occurring on the same premises.

Exemption of pickles: nil excise duty; other fruit and vegetable preparations subject to an ad valorem excise duty.
The notification exempts goods classed as pickles under sub heading 2001.10 from excise duty, making their effective rate nil, and prescribes an effective ad valorem duty rate of ten percent for other preparations of fruits and vegetables falling under the same sub heading, thereby reducing the duty payable under the Central Excise Tariff to the specified effective rates.

Excise exemptions for Chapter 19 goods: specified items relieved from duty, others taxed at ad valorem rate.
Notification under section 5A exempts specified Chapter 19 goods from excise duty in excess of the rates in the Table. Sub heading 1901.90 goods (other than malt extract and certain malt/cocoa preparations) are Nil rated; 1902.10 (seviyan) and 1903.10 (sago) are Nil rated; remaining goods under 1903.10 attract an ad valorem duty as specified in the schedule. The exemption reduces liability only to the prescribed rates.

Excise duty exemption for molasses used in cattle feed conditioned on compliance with prescribed factory-use procedures.
Molasses falling under sub-heading 1703.10 intended for use in the manufacture of cattle feed are exempted from the whole of the excise duty specified in the Central Excise Tariff Act, 1985, provided that where such use is elsewhere than in the factory of production the procedure prescribed under Chapter X of the Central Excise Rules, 1944 is followed.

Exemption for fixed vegetable oils used in sample production continues, subject to the sample-clearance condition in prior notification.
Exemption continues for fixed vegetable oils under sub-heading 1503.10 used in the manufacture of vegetable products cleared as samples, exempting such goods from excise duty in excess of the notified nil rate, conditional on clearance as a sample under the entry provided in the earlier notification.

Effective excise duty rate on coffee reduced to fixed per quintal level, limiting levy to that prescribed amount.
Notification prescribes a fixed effective basic excise duty of Rs. 50 per quintal on coffee under sub headings 0901.11 and 0901.19 and, invoking the Central Excises and Salt Act, exempts from duty those amounts in excess of the duty calculated at that prescribed per quintal rate, applying the cap to all goods under the specified sub headings.