Central Excise amendment: omission of paragraph five from prior notification changes miscellaneous exemptions going forward.
The Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, effects the omission of paragraph 5 of Notification No. 175/86-Central Excises (dated 1 March 1986), and provides a specified commencement date for that omission, thereby modifying the miscellaneous exemptions established by the original notification.

Delegation of investigation and adjudication powers enables a designated Collector to exercise territorial authority when cases are assigned.
The Collector of Central Excise, Bombay I, is vested with the powers of the Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the central board, under the enabling provision of section 2(b) of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules.

Excise exemption for polypropylene filament yarn not textured removes duty above a specified per kilogram rate for qualifying denier.
The Central Government exempts polypropylene filament yarn, not textured, of denierage not above 750, under the Central Excise Tariff, by capping excise duty so that only the amount calculated at a specified per kilogram rate remains leviable; any duty in excess of that per kilogram amount is relieved, and the exemption is time limited to the period ending 31 July 1988.

Exemption for glass and glassware: government directs excise duties need not be paid where prior practice saw non-levy.
The Government declares that excise duty and special duty on glass and glassware within the factory of production for further manufacture, which were not levied by prevailing practice during the period commencing on 1st March 1984 and ending on 6th May 1984, shall not be required to be paid in respect of those goods.

Excise exemption for gold potassium cyanide removes duty corresponding to the gold content when used in the electronic industry.
Exemption for gold potassium cyanide manufactured from gold and used in the electronic industry: the Central Government exempts the portion of Central Excise duty equal to the duty attributable to the value of the gold contained in the product, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, as listed in Chapter 28 of the Central Excise Tariff schedule.

Excise exemption for cotton wool and gauze bandages applies when the manufacturer does not sell under a brand name.
Exemption from the whole of the excise duty is provided for absorbent cotton wool, non-absorbent cotton wool and gauze cloth bandages under Heading No. 30.04, provided such goods are manufactured by a manufacturer who does not sell them under a brand name; "brand name" means a name or mark, registered or not, such as a symbol, monogram, label, signature, invented word or writing, used to indicate a trade connection between the goods and some person.

Excise exemption for cinematograph film prints enables duty-free use for government-sponsored foreign festivals, subject to resale duty repayment.
Exemption is granted for prints of cinematograph films under heading 37.06 purchased by the Directorate of Film Festival on behalf of the Government for exhibition in foreign festivals under the Cultural Exchange Programme or Festivals of India, exempting them from the whole excise duty; if the National Film Development Corporation sells or disposes of such films it must within one month intimate the proper officer and pay the duty that would have been leviable, subject to late acceptance for sufficient cause.

Amendment to excise exemption table replaces prior annexed table to notification, listing specified industrial units.
Government, exercising authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, substitutes the Table annexed to the first paragraph of Notification No. 1/87-Central Excises (1 January 1987) with a new Table enumerating six specified industrial units: Talcher Unit FCI; Barauni Unit HFCL; Khetri Copper Complex HCL; Madras Fertilizers Limited; Delhi Electric Supply Undertaking; and Damodar Valley Corporation.

Excise exemption for goods made in mine workshops permits duty-free manufacture when intended for repair or maintenance use.
Goods in the Central Excise Tariff Schedule manufactured in workshops within the precincts of mines and intended for use in repair or maintenance of machinery used in mines are exempt from the whole of excise duty leviable under the Schedule, and "mines" adopts the statutory meaning from the Mines Act for determining scope.

Exemption scope expanded to include roasted coffee seeds alongside coffee powder under amended central excise tariff entry.
Operative amendment substitutes the words "Coffee powder" in the notification's annexed Table, column (3), against the specified serial number with "Roasted coffee seeds and coffee powder", thereby broadening the goods described in that tariff entry.

Exemption scope narrowed: embroidered man-made fabrics now specifically referenced, replacing broader man-made fabrics in excise notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 223/82-C.E. by substituting the phrase describing exempted goods in the opening paragraph: replacing the broad reference to man-made fabrics with a specific reference to embroidered man-made fabrics falling under the designated tariff sub-heading in the Schedule to the Central Excise Tariff Act, thereby narrowing and clarifying the category of fabrics eligible for the exemption.

Exemption for polyester tyre cord fabrics limits additional excise duty to a capped amount per kilogram under excise rules.
The Central Government exempts unprocessed tyre cord fabrics of polyesters falling under sub heading No. 5902.20 from so much of the additional duty of excise as exceeds the amount calculated at the rate of rupees two per kilogram, using powers under rule 8(1) of the Central Excise Rules, 1944 and the provision for additional duties of excise.

Extension of notification deadline for central excise exemption, substituting the prior terminal date to extend the exemption period.
Exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 463/86-Central Excises by substituting in paragraph 2 the previously specified terminal date with a later terminal date, thereby extending the period during which the miscellaneous exemption in that notification remains operative.

Exemption to gases: excise duty waived where qualifying gases are vented to atmosphere via flare or similar system.
The Central Government exempts gases falling under the Tariff Schedule from the whole of the duty of excise leviable thereon under rule 8(1) of the Central Excise Rules, 1944, provided that the said gases are allowed to escape into the atmosphere by flare system or otherwise.

Substitution of officer designation: notifications amended to replace "Joint Secretary" with "Deputy Secretary" in Explanation clauses.
The Government amends Notification Nos. 462/86-Central Excises and 469/86-Central Excises by substituting the words "Deputy Secretary" for the words "Joint Secretary" in the Explanation to each notification, under the power conferred by rule 8(1) of the Central Excise Rules.

Modvat credit restriction: caps on input credit for specified inputs with exclusions for free trade zones and export units.
The amendment limits Modvat credit for three input categories by substituting the second proviso to Notification No.177/86: (i) paper and paperboard (excluding goods from free trade zones or hundred per cent export oriented undertakings) used in manufacture in India; (ii) vegetable products under sub heading 1504.00 (with the same exclusions) used in manufacture in India; and (iii) goods from breaking up of ships, boats and other floating structures under Heading Nos. 72.15 and 73.09 (excluding goods from free trade zones or hundred per cent export oriented undertakings) used in manufacture in India - in each case credit is capped at a specified amount per tonne or the actual duty paid, whichever is less.

Excise duty exemption for tariff goods capped by a per tonne rate where goods derive from domestic shipbreaking.
Exempts goods under specified tariff headings from central excise duty to the extent that duty exceeds an amount calculated at a fixed per tonne rate, thereby capping excise liability; the exemption applies only where the goods were obtained from the breaking up of ships, boats and other floating structures manufactured in India.

Exemption of methane from effluent treatment systems removes excise duty liability under the central excise tariff.
The Central Government exempts methane falling under sub heading 2711.29 and generated in effluent treatment systems from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, by notification issued under the rule making power in the Central Excise Rules, 1944.

Exemption for textile-manufacturing inputs: sodium hypochlorite, dye carriers and finishing agents relieved from central excise duty.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts Sodium Hypochlorite, dye carriers, softening agents and sizing agents falling within Chapters 28, 32 or 38 when used in the factory of production for manufacture of textiles and textile articles, from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985.

Central excise exemption amendment updates ad valorem duty entries for specified tariff items, altering prior notification entries.
Amendment substitutes the entry in column (4) for S. No. 17 and for S. No. 34 in Notification No. 132/86-Central Excises with a uniform ad valorem duty rate, effected under the rule-making authority of the Central Excise Rules by Notification No. 171/87-C.E.