Appointment of commencement date: clause of Central Excise Tariff Amendment Act takes effect on government appointed date.
By notification dated 23 January 1987, the Central Government, under clause (b) of Section 2 of the Central Excise Tariff (Amendment) Act, 1986, appoints the 10th day of February, 1987 as the operative commencement date for that clause, thereby giving effect to the specified provision from the government appointed date.

Rescission of exemption notification: prior Central Excise notification withdrawn under rule eight authority, altering tariff exemption framework.
Notification No. 10/87-C.E., dated 23 January 1987, rescinds Notification No. 280/82-Central Excises dated 24 November 1982 under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby withdrawing the earlier miscellaneous exemption provided by the 1982 notification.

Central excise amendment removes a paragraph from prior notification, altering exemption treatment for stainless steel pattis and pattas.
The Central Government, exercising the authority under sub rule (1) of rule 8 of the Central Excise Rules, 1944, issues Notification No. 9/87-C.E. to amend Notification No. 450/86-Central Excises by omitting paragraph 2, thereby modifying the exemption provisions applicable to stainless steel "pattis" or "pattas".

Exemption for display goods: marbles, granites and other stones exempted when cleared for fairs and exhibitions.
The Central Government amended the schedule to an existing tariff notification, inserting a new scheduled entry that exempts Marbles, Granites and other Stones when cleared specifically for display at fairs and exhibitions, enacted under powers conferred by the Central Excise Rules and implemented by notification-based schedule insertion.

Tariff classification amendment expands exempted tariff headings for jute twist, yarn and thread under Central Excise rules.
The Central Government amends Notification No. 56/72-Central Excises by substituting the figures and word "53 or 56" in the opening portion with "53, 56, 57 or 63", thereby changing the tariff headings referenced in the miscellaneous exemptions applicable to jute twist, yarn, thread and related items under the Central Excise Rules, 1944.

Exemption for jute fibre: in-factory consumption for manufacture of jute products exempted from central excise duty.
Jute fibre falling within the relevant tariff classification and consumed within the factory where it is produced for the manufacture of jute products is exempted from the whole excise duty leviable under the central excise statute, by a notification issued under the delegated rule-making power of the Central Government.

Excise exemption for rubberised textile fabrics conditioned on weight limit and predominance of rubber in composition.
The Central Government exempts rubberised textile fabrics falling under the Central Excise Tariff from all excise duties under the Central Excises and Salt Act and the Additional Duties of Excise Act, subject to eligibility limited to fabrics meeting specified maximum surface weight and where rubber predominates by weight, the exemption being issued by statutory notification under the Central Excise Rules and the Additional Duties of Excise Act.

Excise exemption added for specified intermediates when consumed within the factory for manufacture of designated end-products.
The Central Government amends a prior notification to add Para-toluic Ester (PT Ester) and Methyl Acrylate to the annexed Table, subjecting them to conditional excise treatment only when consumed within the factory of production for specified downstream manufacture: PT Ester for Dimethyl Terephthalate and Methyl Acrylate for acrylic fibre.

Exemption for woven polymer sacks limited where manufactured on circular looms by substituted proviso.
The substituted proviso excludes from the exemption woven sacks of polymers of ethylene or propylene, or combinations thereof, when they are manufactured on circular looms, so that such sacks produced on circular looms do not benefit from the earlier notification's exemption under the Central Excise Rules.

Excise exemption for kraft paper used in apple carton manufacture subject to authorised clearances and certification.
The Central Government grants an exemption from the whole duty of excise on kraft paper and kraft paper board under Chapter 48 when intended for manufacture of cartons for packing apples, subject to specified quantity limits and clearances to authorised carton manufacturers nominated in writing by the Managing Director of the specified State Horticultural Produce Marketing and Processing Corporations; compliance with Chapter X of the Central Excise Rules, 1944; and production, within a period specified by the Assistant Collector, of a certificate from the relevant Managing Director confirming use of the cartons for packing apples.

Tariff amendment substitutes specified sub-heading references in excise notification, altering classification of man-made fibres and tops.
Exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 44/80-Central Excises by substituting, in proviso clause (a), the previously listed sub-heading references with the newly specified sub-heading and heading references, thereby altering the tariff citations applicable to man-made fibres and tops.

Exemption period extension for polyvinyl alcohol under central excise rules extends the statutory expiry to a later date.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, issued Notification No. 475/86 C.E. dated 31 12 1986 to amend Notification No. 185/83 Central Excises by substituting the expiry date in paragraph 2-thereby extending the temporary exemption period applicable to polyvinyl alcohol by replacing the earlier cutoff date with a later one.

Excise exemption for capital goods for export-oriented undertakings limited to duty exceeding a specified ad valorem rate.
The notification amends para 2 to expand beneficiary entities to include Oil India Limited and the Gas Authority of India Limited, and substitutes the full exemption with a partial exemption under section 3 of the Central Excises and Salt Act, 1944 such that goods shall be exempt only to the extent that the duty exceeds the amount calculated at the rate of 15 per cent ad valorem.

Excise exemption for goods supplied to oil sector entities conditioned on certificate of use for exploration or HBJ project.
Exempts specified tariff goods supplied to oil sector entities from excise duty in excess of an ad valorem cap, subject to production of a purchaser's certificate that the goods are required for oil exploration/exploitation or the Hazira Bijapur Jagdishpur Project, furnishing of evidence for verification by the proper officer, and adherence to the procedure in Chapter X of the Central Excise Rules, 1944.

Excise filing deadlines revised: duplicate gate-pass submissions now required on staggered monthly cut-offs with account summaries.
The amendment shortens prescribed timelines from seven days to five days in Rule 54 and Rule 173G(3), inserts a new periodic filing obligation in Rule 173G requiring assessees to file duplicate gate-pass copies on staggered monthly cut-offs (first ten days by the twelfth, next ten days by the twenty-second, remaining days by the fifth of the following month) together with a covering list showing gate pass serial numbers and opening, credit, debit and closing balances in the account current and in the account maintained in Form RG 23A Part II.

Delegation of investigation and adjudication powers: Collector granted authority to act nationwide for assigned cases.
The Central Board, relying on statutory authority and applicable rules, invests the Collector of Central Excise, Madras, with the powers of a Collector of Central Excise to investigate and adjudicate, throughout the territory, but only in respect of cases assigned to him by the Board; the grant confers equivalent investigatory and adjudicatory powers subject to assignment-based limitation.

Extension of exemption period for light commercial motor vehicles under Central Excise notification; expiry date amended to a later date.
Amendment substitutes the expiry date in Notification No. 463/86-Central Excises relating to exemptions for light commercial motor vehicles: the Central Government, under the Central Excise Rules, replaced the previously specified terminal date in paragraph 2 with a later terminal date, thereby extending the notified exemption period without changing its substantive scope.

Fuel-efficiency exemption for certain motor cars permits reduced excise duty subject to specified certification and testing requirements.
Exempts fuel-efficient motor cars above 1000 cubic centimetres from excise duty in excess of a capped ad valorem rate, conditional on manufacture under an approved phased manufacturing programme, production of indigenisation certificates from the Industrial Adviser, and, where applicable, a Joint Secretary's certificate justifying marginal shortfalls. Entitlement requires a fuel-efficiency certificate based on prescribed tests by the Vehicle Research Development Establishment; the certificate is valid for six months. Failure to produce the certificate at clearance mandates an undertaking to produce it within a statutory period or pay the differential duty if default occurs.

Fuel-efficiency certification requirement for motor cars conditions exemption; produce certificate or face duty recovery obligation.
Exemption for fuel-efficient motor cars is conditioned on manufacture under a phased manufacturing programme approved by the Ministry of Industry and certification by the Industrial Adviser showing required and actual degree of indigenisation; shortfalls require a Joint Secretary certificate recording valid reasons and confirming the shortfall is marginal. Fuel-efficiency tests shall be conducted on five randomly selected cars with the lowest figure determinative; the fuel-efficiency certificate is valid for six months and manufacturers unable to produce it at clearance must undertake to produce it within eight weeks (extendable by up to four weeks) and to pay duty differences if they fail to do so.

Partial exemption for polypropylene fibre waste caps excise liability, limiting duty to the lower of two specified measures.
Partial exemption reduces excise liability on polypropylene fibre waste under sub heading 5503.12 by exempting duty in excess of a capped amount, limiting payable duty to the lesser of a specified percentage rate or a fixed per kilogram ceiling, thus restricting the exigible duty on that tariff item.