Excise exemption for stone plaster and cement made by recognised Nirman/Nirmithi Kendras subject to certification for low-cost housing.
Exemption from excise duty for goods under Heading 68.07 manufactured by Nirman Kendras or Nirmithi Kendras is granted provided the unit produces a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Urban Development confirming recognition by the Government of India and that the goods are intended for construction of low-cost houses; the exemption is in force up to and including 31st October, 1991.

Excise tariff amendment revises duty rates for playing cards nil and electronic gaming machines increased.
Amendment substitutes the entry for tariff heading 9504.00 in the Table to the notification, specifying that playing cards are nil duty; electronic machines for games of skill or chance (including those used for television games and video games) attract a higher ad valorem duty; and goods other than playing cards and those electronic machines attract a lower ad valorem duty, thereby replacing Sl. No. 9 and its entries under the original notification.

Excise exemption for parts and accessories of air guns applies when used within the factory for manufacture.
Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.

Tariff exemption by screen-size revised; new size bands adjust exemption coverage for displays under central excise notification.
The amendment substitutes revised screen-size bands in the Table to Notification No. 87/89-Central Excises: S. No. 17 now covers displays "of screen size exceeding 15 centimetres but not exceeding 36 centimetres" and S. No. 18 now covers displays "of screen size exceeding 36 centimetres but not exceeding 55 centimetres", effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption for unexpanded polystyrene beads: conditional relief for Malaria Research Centre subject to use certification and duty payment.
Exemption relieves unexpanded polystyrene beads purchased by the Malaria Research Centre for malarial control from excise duty, subject to undertakings: produce a Ministry of Health and Family Welfare certificate of use within one month or extended period and pay duty if not used; permitted sale/disposal requires intimating the proper officer and payment of duty within one month, with the proper officer empowered to accept delayed compliance for sufficient cause.

Excise duty exemption for fireworks limited to duty exceeding a prescribed ad valorem rate under statutory notification.
A notification exempts fireworks under sub heading 3604.10 from that portion of excise duty which exceeds an amount calculated at a specified ad valorem rate, thereby capping the taxable liability for those fireworks at the prescribed ad valorem benchmark.

Central Excise tariff amendment: polystyrene and styrene copolymers now subject to a specified ad valorem charge under notification.
The Central Government, invoking sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 133/86 C.E. by substituting S. No. 1 in the annexed Table with an entry for headings 3903.10 and 3903.90, covering polystyrene and copolymers of styrene, and prescribing an ad valorem charge for those goods.

Notification amendment: central excise notification reassigns administrative responsibility by substituting one ministry name for another.
The Central Government, exercising powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 187/72 Central Excises by substituting the words Ministry of Agriculture with Ministry of Food Processing Industries in column (3) against Sl. No. 1 of the Table; the change is limited to that textual substitution and the reassignment of the named ministry.

Proviso wording change in central excise notification: 'newspaper establishment' replaced by 'factory manufacturing newsprint' to clarify scope.
Amendment substituting the proviso wording in an existing central excise exemption notification: the expression "newspaper establishment" is replaced by the expression "factory manufacturing newsprint," thereby altering the literal scope of the proviso in the cited notification.

Central Excise duty on inputs withdrawn from export processing zones may be required on removal to domestic territory.
Inserted paragraph 2B authorises the Collector of Central Excise to permit inputs to be taken from a designated free trade/export processing Zone to any place in India where it is shown that the Zone Board allowed withdrawal or disposal outside the Zone, subject to payment of Central Excise duty leviable in India on those inputs; such duty shall not be less than the duty payable on the date of clearance from the supplier factory.

Exclusion of branded clearances from aggregate exemption computation alters eligibility and transitional proviso for registered manufacturers.
Amendments exclude from the aggregate value of clearances any clearances of excisable goods where a manufacturer affixes the goods with a brand or trade name of another person who is not eligible for the exemption; Notification 175/86 also deletes a cross-reference in paragraph 4, inserts an additional proviso providing an exception for manufacturers registered under the Industries (Development and Regulation) Act with the Directorate General of Technical Development who met prior exemption conditions and a specified clearance threshold, and omits paragraph 6.

Extension of validity of a Central Excise exemption notification by substituting its previous expiry date with a later date.
The Central Government, exercising statutory powers, amends Notification No. 207/87-Central Excises by substituting in paragraph 2 the earlier prescribed expiry date with a later prescribed expiry date, thereby extending the period during which the miscellaneous exemptions under that notification continue to operate.

Excise exemption scope clarified by kiln type and licensed capacity, refining which manufacturing units qualify under the notification.
The amendment substitutes the opening paragraph's generic capacity reference with specific eligibility language stating units "using vertical shaft kiln with a licensed capacity not exceeding 200 tonnes per day, or using rotary kiln with a licensed capacity not exceeding 300 tonnes per day," and omits the words "not exceeding 200 tonnes per day," thereby changing the exemption criteria by kiln type and licensed capacity.

Exemption for gas containers testing: duty-free samples allowed subject to BIS certification, officer presence and destruction proof.
The amendment exempts duty on samples of containers for liquefied or compressed gas drawn for ISI testing, subject to conditions: BIS certification that the sample is required; sampling in presence of Central Excise officers; production of a BIS certificate of actual destruction within three months or such extended period as the Collector permits; and a written undertaking by the manufacturer to pay duty if the destruction certificate is not produced.

Tariff wording amendment includes products twisted after rolling, altering scope of a Central Excise notification.
The Central Government amended the Table to Notification No. 202/88-Central Excises by substituting the phrase in column (3) against S. No. 02: replacing "not further worked than hot rolled, hot drawn or hot extruded" with "not further worked than hot rolled, hot drawn or hot extruded, but including those twisted after rolling," having been made under statutory power on satisfaction of public interest.

Certificate requirement for exempt clearance: manufacturer must obtain authorised certificate and may seek extension from Assistant Collector.
Amendment expands authorised certifiers to include the Chairman or Member-Secretary of the Programme Management Board or the Director of Management Services, DRDL, and replaces the third proviso to require that where use is outside the factory the manufacturer must produce, within the prescribed period or any extension allowed by the Assistant Collector of Central Excise, a certificate from one of those authorised signatories indicating date of receipt and certifying actual use for systems and sub-systems of the Integrated Guided Missiles.

Excise duty exemption for potassium metal when produced at designated Heavy Water Plants and used for potassium amide manufacture.
An excise duty exemption applies to potassium metal under Chapter 28 when produced at the Heavy Water Plant, Baroda, and either consumed within that factory for manufacture of potassium amide or supplied to Heavy Water Plants at Tuticorin, Talchar, Thal or Hazira for manufacture of potassium amide.

Excise exemption for potassium amide: duty waived where produced from potassium metal and used as a heavy water catalyst.
Central Government exempts potassium amide under Chapter 28 from the whole excise duty where it is produced from potassium metal and consumed within the factory of production as a catalyst in the manufacture of heavy water, exercising power under the Central Excises and Salt Act and superseding the earlier notification on the subject.

Extension of Notification Validity: excise notification validity extended to 31st March 1992 by central government in public interest.
The Central Government, exercising sub section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends paragraph 2 of Notification No. 193/87 Central Excises by substituting the expiry date "16th day of August, 1989" with "31st day of March, 1992," thereby extending the notification's validity.

Excise exemption for flax fabrics: duty capped at a prescribed ad valorem rate under delegated public interest power.
The Central Government, exercising powers under sub section (1) of Section 5A of the Central Excises and Salt Act, 1944, exempts flax fabrics under heading No. 53.05 from so much of the excise duty as exceeds the amount calculated at the rate of ten per cent ad valorem, thereby capping the duty payable on those goods.