Concessional excise duty for vertical shaft kiln cement limits excess duty for small-capacity manufacturers, subject to alternative exemption.
Cement produced in vertical shaft kilns and certified by the State Director of Industries as within the prescribed licensed capacity is exempt from excise duty to the extent that duty exceeds a fixed per-tonne rate; the concession is subject to the capacity certification and is not available where an alternative excise exemption is availed.

Excise duty on cigarettes updated: new length based per thousand duty schedule and proviso ratio revised, effective immediately.
The Central Government amends an earlier excise notification under section 5A(1) by substituting the proviso's "ratio of 2:1" with a "ratio of 65:35" and replacing the tariff Table with a new schedule prescribing specified basic excise duty rates per one thousand cigarettes. The new schedule distinguishes non filter and filter cigarettes and sets separate per thousand duty rates by defined length bands, applying to cigarettes packed in approved packages.

Excise exemption for goods under specified sub-heading removes excise duty liability by formal notification in public interest.
Exemption exempts all goods classifiable under sub-heading No. 2301.00 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable on them, effected by notification under the delegated power in section 5A of the Central Excises and Salt Act on grounds of public interest.

Excise duty exemption for ice and soya milk: notification removes duty on specified tariff subheadings.
The Government, satisfied on public interest grounds, exempts the goods listed in the Table from the whole of the duty of excise leviable under the Tariff: ice under sub heading 2201.90 and soya milk under sub heading 2202.90, with an additional entry covering goods under sub heading 2204.00, effected by a Central Excise notification.

Excise duty exemption: specified food and snack preparations relieved of central excise liability under tariff subheadings.
The notification, issued under section 5A of the Central Excises and Salt Act, 1944, exempts goods specified by tariff sub heading in the Table from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, listing items such as roasted chicory, chutney, soya textured protein and various prepared mixes and namkeens.

Excise exemption cap limits excise liability for specified tariff goods to a fixed ad valorem rate under notification.
The Central Government, under statutory power to grant exemptions in the public interest, exempts all goods under sub heading 2001.10 from so much of the leviable excise duty as exceeds the amount calculated at the 5% ad valorem rate, thereby capping excise liability for those tariff items via a formal notification.

Excise exemption caps duty on tapioca and sago preparations to an effective ad valorem rate under statutory notification.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, by Notification No. 17/89 C.E. dated 1 3 1989, exempts goods under sub heading No. 1903.10 of the Central Excise Tariff from so much of the duty of excise as is in excess of the amount calculated at the rate of 10% ad valorem, thereby fixing the effective rate of duty on preparations of tapioca and sago at that ad valorem level.

Effective Excise Rate limits duty on cocoa butter and cocoa food preparations to the notified ad valorem rate, capping excess.
Notification limits excise duty on goods under sub-headings 1801.00 and 1804.00 by exempting the portion of duty in excess of the amount calculated at the specified ad valorem rate, pursuant to powers under section 5A of the Central Excises and Salt Act, 1944; the annexed Table records the relevant sub-headings and the operative ad valorem rate applicable to all goods under those entries.

Excise exemption for specified sugars made from duty-paid sugar, subject to storage, accounting and refund restrictions.
The notification exempts Castor, Icing, Demarara and Candy sugar from excise duty when manufactured from sugar on which excise duty has been paid, subject to conditions: no refund for such sugar returned after removal, maintenance of separate prescribed accounts, and separate storage of sugar used in the manufacture.

Effective excise rates on sugar and related products set by notification, capping duty above specified rates.
Notification caps excise liability for goods under specified tariff sub-headings by exempting that portion of duty in excess of amounts calculated at the stated effective rates. A table lists each covered sub-heading with its corresponding effective rate-including unit-based rates for certain sugar and molasses entries and an ad valorem rate for a confectionery entry-so that levy is limited to the specified rate for each listed good.

Excise exemption limits duty on certain fish and meat preparations to an ad valorem rate, reducing higher levy.
The Central Government exempts goods under sub heading 1601.19 from so much of the excise duty leviable thereon as is in excess of the amount calculated at the rate of 10% ad valorem, exercising the exemption power under section 5A of the Central Excises and Salt Act, 1944 on grounds of public interest.

Excise duty cap: specified Chapter 15 goods exempted beyond prescribed effective rates, limiting duty to stated rates.
The Central Government, under section 5A(1) of the Central Excises and Salt Act, 1944, exempts specified Chapter 15 goods from that portion of excise duty exceeding the amount calculated at the effective rates shown in the Table. The Table sets nil effective rates for hardened inedible technical oil (1504), industrial monocarboxylic fatty acids and acid oils (1505), soap stocks (1507), and chemically modified vegetable fats and oils (1508.90), while other goods under 1504 and 1508.90 are subject to the stated per tonne effective rate.

Excise exemption for bamboo removes central excise duty on specified bamboo products under tariff classification.
The Central Government exempts from the whole of the excise duty bamboo described by physical treatments (split, sawn, cut to length, rounded, bleached, rendered non inflammable, polished or dyed) falling under tariff sub heading 1401.00, replacing the duty specified in the tariff schedule on grounds of public interest under its statutory power.

Excise duty exemption for goods under sub-heading 1101.19 removes levy under the Central Excise Tariff Schedule.
The Central Government, invoking its statutory exemptive power under the Central Excises and Salt Act, 1944, notified a blanket exemption of all goods falling under tariff sub-heading 1101.19 from the whole of the excise duty specified in the Central Excise Tariff Schedule, on the grounds of public interest.

Excise exemption for specified coffee and tea products removes whole duty for listed goods under statutory authority.
An excise exemption under statutory authority exempts from the whole duty of excise the goods specified in the annexed Table of Notification No. 9/89, by reference to their tariff sub-headings in the Central Excise Tariff Schedule; the listed entries identify coffee and tea-related products as exempt from excise duty.

Effective rate of duty capped for skimmed milk powder and condensed milk, limiting excise to a specified ad valorem rate.
The Government exempts goods under the tariff subheadings for skimmed milk powder and condensed milk from so much of the excise duty as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty payable for those listed goods at the prescribed ad valorem rate.

Exemption for newsprint conditioned on authorised quantities and timely certificate production before the excise authority, with possible extension.
The exemption for newsprint is made admissible only for quantities authorised by the Registrar of Newspapers for India and requires production of a certificate before the Assistant Collector of Central Excise having jurisdiction, within one month of clearance or within an extended period the Assistant Collector may allow for sufficient cause.

Fuel efficiency certification required for qualifying motor cars, with prescribed testing protocol and issuance by designated officer.
Amendment defines a fuel efficiency certificate as certification by a Deputy Secretary-level officer based on tests by specified agencies, with engine-capacity bands subject to minimum fuel-consumption standards; engine capacity rounded to nearest ten; tests conducted with a 300 kg payload, specified petrol octane ceiling, steady-speed runs averaged over twenty runs corrected to sea-level and specified ambient temperature; two randomly selected production cars tested and the lower result governs certification; and a prior six-month period is replaced by a longer specified period.

Exemption of excise duty for testing kits and reagents when manufactured and used by the specified producer in public interest.
Exemption of excise duty is granted for kits for testing narcotic drugs and psychotropic substances (Heading No. 90.27) and chemical reagents used in their manufacture (Heading No. 38.22), provided the reagents are used by M/s. Hindustan Antibiotics Limited, Pimpri, in manufacturing those kits; definitions of narcotic drugs and psychotropic substances follow the Narcotic Drugs and Psychotropic Substances Act, 1985, and the kits include reagents in small bottles and related accessories.

Excise duty exemption grants relief for potassium metal and potassium amide used in heavy water manufacture.
Exemption from excise duty is granted for potassium metal and potassium amide falling within Chapter 28 when consumed within the factory of production in the manufacture of heavy water, relieving these inputs from the whole of the duty leviable under the tariff schedule.