Specific gravity based duty on PVC compounds establishes variable ad valorem duty and conditional exemption tied to input duty credit.
Amendment substitutes the tariff table entry for polyvinyl chloride compounds, classifying PVC compounds by specific gravity and prescribing differential effective rates of duty: a nil rate for lower specific gravity, an ad valorem rate for higher specific gravity, and a nil entry subject to the condition that no input duty credit has been availed under the relevant rules. The change is effected under rule 8(1) of the Central Excise Rules, 1944.

Excise exemption for gudaku where duty paid on tobacco powder used in manufacture allows set off against leviable excise.
The notification exempts gudaku, falling under the specified tariff sub heading, from excise duty to the extent equivalent to duty already paid on tobacco powder used in its manufacture, permitting set off of duty paid on the input against the duty otherwise leviable on the finished product and thereby preventing double taxation of that input.

Exemption to thorium hydroxide exempts specified thorium hydroxide manufactured by Indian Rare Earths Limited from excise duty.
The government exempts Thorium Hydroxide classified under sub heading 2804.90 when manufactured by Indian Rare Earths Limited from the whole excise duty leviable under the Tariff Schedule, relying on delegated powers under the Central Excise Rules and the Central Excise Tariff framework.

Exemption to oxygen chlorine ammonia: amendment removes the corresponding entry from the annexed exemption table.
The Central Government amends Notification No. 40/85-Central Excises under the Central Excise Rules, 1944 by omitting S. No. 11 and the entries relating thereto from the Table annexed to that notification, thereby deleting the specified serial entry from the list of miscellaneous exemptions for gaseous substances.

Exemption of di-calcium phosphate: excise duty waived where product meets IS specification and is for animal feed.
Exemption from the whole of excise duty applies to di-calcium phosphate that conforms to I.S. Specification No. 5470-1969 and is classified within Chapter 28 or 31 of the Central Excise Tariff, provided the material is intended for use as an ingredient in the manufacture of animal feed supplements.

Set off of duty: amendment adds an additional tariff item to the exemptible list, altering the table entry.
An amendment substitutes in the Table against S. No. 4, column (4), the figures and word "29, 32, 34 or 38" in place of "29, 34 or 38", thereby expanding the tariff entries list relevant to set off of duty. The amendment is effected under the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and alters Notification No. 432/86 Central Excises (6th October 1986) only insofar as the specified substitution.

Excise exemption for hand-made carpets removes applied excise duty, including items finished with limited machine use.
An exemption relieves hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of excise duty specified in the Schedule, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944, and expressly covers carpets that used machines only for pre weaving or post weaving finishing; the notification supersedes an earlier notification on the same subject.

Exemption to goods produced in mines expanded to include an additional tariff classification under amended notification.
The Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 179/85 Central Excises (1 August 1985) by substituting the opening portion to include an additional tariff heading, thereby expanding the tariff entries covered by the miscellaneous exemption for goods produced in mines via Notification No. 439/86 C.E. dated 23 October 1986.

Excise duty relief: excess duty on certain tyres, tubes and flaps waived for specified past clearance period.
Central Government under section 11C recognized an administrative practice that resulted in lower excise levy on tyres, tubes and flaps under Tariff Item 16 due to inadvertent retention of wording in an earlier notification, and directed that excess duty beyond the amount payable under the notification as applied in practice for the specified past clearance period shall not be required to be paid.

Excise exemption for pan masala confirms no duty payable where levy was not imposed under prevailing practice.
Government found an administrative practice of non-levy of excise duty on Pan Masala not containing lime or catechu during 17 March 1985 to 7 May 1985, and directed that the full excise duty otherwise payable on such pan masala shall not be required to be paid for instances where duty was not levied in accordance with that practice.

Exemption for rock phosphate removes excise duty where used as fertiliser or as an input in fertiliser manufacture.
Exemption relieves rock phosphate under sub heading 2505.00 from the whole of excise duty specified in the Schedule, provided the material is used as a fertiliser or as an input in the manufacture of fertilisers, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Tariff amendment expands exemption scope by adding Chapter 52 to the referenced chapters in the excise notification.
The amendment substitutes the phrase "Chapter 54 or 55" with "Chapter 52 or 54 or 55" in both the opening paragraph and the proviso of the notification, thereby expanding the tariff chapters referenced for the notification's miscellaneous exemptions concerning yarn doubled or multifold.

Tariff exemption amendment removes lime, burnt lime and bleach liquor from specified exemption entries, altering exemption table.
The government amends the annexed Table to Notification No. 40/85-Central Excises by deleting "lime" from Column (2) against S. No. 7, deleting "burnt lime" from Column (2) against S. No. 9, and deleting "and bleach liquor" from Column (3) against S. No. 19, thereby removing those goods from the exemption entries under the Central Excise notification.

Excise exemption for lime and hydrated lime when used in manufacture of sugar, bleach liquor and paper.
Notification exempts lime and hydrated lime from the whole duty of excise when intended for use in the manufacture of sugar, bleach liquor and paper and paperboard, where such use is in the factory where the goods are manufactured or in any other factory of the same manufacturer; if use is in a different factory of the same manufacturer, the exemption is allowable only subject to the procedure set out in Chapter X of the Central Excise Rules, 1944.

Shipyard goods exemption: excisable items for use in building ocean-going vessels are fully exempt, subject to Chapter X compliance.
Excisable goods manufactured in a shipyard and intended for use in the manufacture of ocean-going vessels in the same shipyard are exempt from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985. If such use occurs in a different shipyard of the same manufacturer, the exemption applies only upon compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944.

Exemption condition clarified: dyes exempt only if made from Chapter 29 or 32 precursor dyes with duty already paid.
The notification amends the exemption condition for dyes to require that the dyes be manufactured from a precursor dye falling under Chapter 29 or Chapter 32 of the Central Excise Tariff Schedule and that the excise duty or additional customs duty leviable on that precursor dye has already been paid, replacing the earlier, broader phrasing.

Nationwide adjudicatory jurisdiction granted to a Collector for investigation and adjudication of Board assigned excise cases.
The Central Board of Excise and Customs vests the Collector of Central Excise, Pune, with the powers of a Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the Board under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944.

Tariff classification amendment expands motor vehicle exemption scope by adding an additional vehicle heading to the notification.
The Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 241/86-Central Excises by substituting the opening portion's reference so that the list of tariff headings reads "87.02, 87.03 or 87.04" instead of "87.02 or 87.04", thereby including the additional heading within the notification's scope.

Excise exemption prevents collection of excess duty short levied on matches due to a prevailing packaging practice.
The Government directed that the portion of excise duty payable in excess of the rate which would have applied under the earlier notification shall not be required to be paid in respect of matches on which that excess portion was short levied during the identified period, as a consequence of a prevailing practice involving use of power manufactured cardboard boxes.

Tariff amendment expands excise exemption to include papad alongside idli-mix under the relevant tariff heading by notification amendment.
Amendment substitutes the word "idli-mix" in an earlier Central Excise notification with the words "papad, idli-mix", thereby expressly extending the specified miscellaneous exemption to include papad alongside idli-mix under the relevant tariff heading.