Excise exemption for tobacco powder used as factory input in gudaku manufacture removes duty at point of use.
Notification No. 3/89-C.E. (16-1-1989) exempts tobacco powder falling under sub-heading 2404.90 of the Central Excise Tariff Act, 1985 from the whole of the duty of excise when such tobacco powder is used within the manufacturing factory for further production of gudaku.

Excise exemption for button cells caps duty at an ad valorem threshold, reducing the effective excise burden under notification.
The Central Government, invoking statutory power under the Central Excises and Salt Act, exempts button cells in Chapter 85 from so much of the excise duty as exceeds the amount calculated at the rate of 15 per cent ad valorem, thereby capping the effective duty payable on those goods by notification in the public interest.

Exemption scope for tea under Central Excise expanded as packing-size restriction is removed, broadening application of the tariff exemption.
Amendment to the Central Excise exemption for tea deletes the words restricting the exemption to tea "packed in containers of content exceeding 20 kilograms," removing the size-based condition and broadening the operative scope of the earlier notification.

Excise exemption for raw naphtha used as fuel grants limited duty relief to specified power units, subject to procedural compliance.
Exemption caps the duty of excise on raw naphtha used as fuel for power generation in specified Chapter 27 cases, limiting levies to an amount calculated at a stated rate per kilolitre at fifteen degrees Celsius, subject to compliance with Chapter X procedures of the Central Excise Rules and applicability only to the enumerated power units for the stated, limited period.

Excise exemption for raw naphtha as fuel in specified power generation units permitted under procedural compliance.
Exemption allows raw naphtha under Chapter 27 used as fuel in specified units to be relieved of excise duty up to a capped rate, provided the procedural requirements in Chapter X of the Central Excise Rules, 1944 are followed; the concession applies only to the listed units for a limited period.

Rescission of exemption notification: government withdraws prior central excise notification under statutory rescission power in public interest.
The central government, invoking Section 5A of the Central Excises and Salt Act, 1944, being satisfied that rescission is necessary in the public interest, hereby rescinds Notification No. 133/68 Central Excises dated 22 June 1968, withdrawing the prior exemption and terminating the benefits conferred by that notification.

Extension of exemption period extends expiry of central excise notification for a further temporary quarter.
The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 133/86-Central Excises by substituting the previously prescribed expiry date so that the exemption for thermosetting resins and engineering plastics continues for a further limited period.

Fuel efficiency certification establishes mandatory test standards and extends certificate validity for qualifying motor cars under excise rules.
Certification of fuel-efficient motor cars over 1000 cc requires a fuel efficiency certificate issued by a Deputy Secretary-level officer based on tests by designated agencies. Tests must meet specified minimum consumption thresholds by engine-capacity band, use petrol below a prescribed octane level, be conducted with prescribed payloads, run at a steady speed on a level test track with multiple runs in both directions, have results corrected to sea level and to a standard ambient temperature, and be based on the lower result from two randomly selected production vehicles.

Central Excise amendment replaces a tariff table entry for a specified exemption under rule-based authority, altering exemption amount.
Amendment under the rule 57K power substitutes the entry in column (3) of the Table against S.No. 01 in Notification No. 27/87-Central Excises, replacing the previous entry with the revised amount specified by the Central Government through Notification No. 295/88-C.E.

Excise duty exemption for electrical insulating paper: duties not required to be paid for the prior specified period.
The Central Government found a prevailing practice of non levy of excise duty under section 3 on electrical grade insulating paper or paperboard (excluding coated, impregnated, or plastic covered types and adhesives) for the period 28 February 1986 to 28 February 1987, and, invoking powers under section 11C, directed that the full duty that would otherwise have been payable shall not be required to be paid for such goods on which duty was not levied during that period.

Exemption for export-oriented manufacturing: duty capped by a specified aggregate, conditional on domestic raw materials.
Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.

Excise tariff amendment updates per tonne exemption entries, altering specified table entries in the governing notification.
The government, invoking its statutory power to amend notifications, substitutes the column (4) entry for S. No. 29 and the column (4) entry for S. No. 37 in the Table to Notification No. 170/88 Central Excises with a new per tonne rate as a further amendment under the Central Excises and Salt Act.

Exemption for ordnance and mint-supplied metal products conditioned on certification and disallowance of input credit.
Exemption applies to plates, sheets, blanks and strip supplied to ordnance factories or the Government Mint when manufactured from materials they supplied, subject to the manufacturer producing a certificate of receipt within a period specified by the Assistant Collector of Central Excise and provided that no credit is claimed for duty on materials supplied by those factories or the Mint under the Central Excise Rules.

Tariff amendment reduces specified per kilogram excise rate and extends the notification's expiry for affected goods.
Amendment to Notification No. 188/87 CE substitutes the previously specified per kilogram excise rate with a lower per kilogram rate and replaces the original notification termination date with a later date, thereby extending the period during which the notification applies; both changes are made under the authority of section 5A of the Central Excises and Salt Act, 1944 and stated to be in the public interest.

Exemption amendment expands coverage to include knitting or weaving in specified tariff entry for exemption schedule.
Amendment substitutes the term "knitting or weaving" for "weaving" in column (5) against S. No. 06 of the Table to Notification No. 53/87-C.E., thereby broadening the descriptive scope of that tariff entry under the Central Excise exemption framework.

Excise exemption for food preparations permits duty waiver where food is freely distributed under government approved social programmes.
Exemption from central excise duty applies to food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government; manufacturers must produce, within five months (or an extended period allowed by the Assistant Collector), a certificate from an officer not below Deputy Secretary confirming such free distribution.

Exemption notification amendment clarifies beneficiary wording, substituting phrasing to refer to women's and cooperative societies.
Amendment substitutes wording in two provisos of a Central Excise exemption notification: the first proviso replaces "including women's socities" with "or by women's societies", and the second proviso replaces "such co-operative socities" with "such societies", thereby clarifying the reference to cooperative and women's organizations under the notification.

Exclusion of video cassettes manufactured and cleared for home consumption narrows exemptions under amended central excise notification.
Amendment excludes video cassettes containing half-inch width video tapes, classified under specified tariff subheadings, which are made from video tapes manufactured in a factory and cleared for home consumption on or after a specified date, from the scope of the earlier notification, thereby narrowing the exemption for such video-cassette products.

Scope of excise duty now includes additional duty under Customs Tariff Act for specified tariff entries, altering duty references.
The Table to Notification No. 266/88 Central Excises is amended so that, in column (4) against S. No. 1 and S. No. 2, immediately after the words "excise duty" the phrase clarifying that the term includes duty under the Central Excises and Salt Act, 1944 or the additional duty under the Customs Tariff Act, 1975, as the case may be, is inserted.

Permanent magnet exemption narrowed to exclude cast alloy magnets containing nickel or cobalt, refining tariff exemption scope.
Amendment narrows the exempt description for permanent magnets and articles intended to become permanent magnets after magnetisation by excluding cast alloy permanent magnets (alloys containing nickel or cobalt or both) and articles of such magnets.