Excise duty exemption: floor coverings not charged where established practice led to non-levy during the specified period.
The Central Government directs that where an established practice resulted in non-levy of excise duty and special duty of excise on floor coverings manufactured without ordinarily machine-aided processes during a specified past period, the full excise and special duties that would otherwise have been payable shall not be required to be paid for those floor coverings to which that practice applied.

Excise exemption for matches confirms non-recovery of short-levied duty where labeling practice caused under-levy.
The Government directed that the portion of excise duty which, but for a prevailing practice of clearing matches under another manufacturer's label (where that manufacturer qualified for an exemption), would have been payable shall not be required to be paid in respect of matches on which duty was short-levied in accordance with that practice during the specified period.

Tariff classification change directs substitution of tariff headings in central excise exemption notifications to correct prior entries.
Directs exercise of Rule Eight powers under the Central Excise Rules, 1944 to deny specified earlier notifications in the manner set out in the annexed Table, effectuating administrative amendments to tariff entries. The notification substitutes revised tariff heading figures in the Tables annexed to Notification No. 55/86 Central Excises and Notification No. 222/86 Central Excises by replacing the previously stated figures with the substituted figures shown against the respective serial entries.

Exemption for cellulose xanthate: non-payment of excise and special duty where prior administrative practice omitted levy.
Exemption directed for cellulose xanthate used in viscose fibre manufacture where administrative practice resulted in non-levy of excise duty and special excise duty during a specified historical period; the Government directs that the whole of those duties shall not be required to be paid in respect of cellulose xanthate on which the duties were not levied pursuant to that practice.

Exemption scope modified: omission of 'power-based manufacture' wording alters coverage for steel furniture and polyurethane foam.
Amendment removes the words "in or in relation to the manufacture of which any process is ordinarily carried on with aid of power" from column three of the Table in the earlier notification, as applied to the entries for steel furniture and parts and for articles of polyurethane foam, thereby changing the exemption wording to focus on the goods rather than on manufacture with the aid of power.

Exemption scope expanded to include Chapter 29 under central excise, altering which goods qualify for tariff exemptions.
The amendment substitutes the opening paragraph's reference to goods "falling under Chapter 22 or 27" with a reference to goods "falling under chapter 22 or 27 or 29", thereby bringing goods classifiable under Chapter 29 within the scope of the earlier exemption framework established by the cited notification.

Exemption for woollen fabrics: short-levied excise and additional duty need not be recovered for past practice.
The Government directs that the whole of the portion of excise duty and additional duty payable on woollen fabrics, which was short-levied under the earlier levy practice for processors not exclusively engaged in woollen fabric processing prior to the tariff transition, shall not be required to be paid in respect of such short-levied duty.

Polyester fibre approval requirement: manufacturers must obtain specified programme approvals and certificates to secure exemption.
Manufacturers must produce evidence to the Assistant Collector that polyester fibre is intended for use under a duly approved programme-handloom programme approval by the competent handloom authority and other fabrics' programme approval by the textile authority together with a senior ministry official-and must, within a period specified by the Assistant Collector, produce a certificate from the state textile/handloom directorate for handloom fabrics or from the textile authority for other fabrics confirming the fibre was used for the stated low price fabric purpose.

Excise exemption for specified cut tobacco limits duty to a prescribed rate; tobacco dust is exempt from duty.
The notification exempts goods under sub heading 2404.90 by limiting excise duty to the amount calculated at prescribed rates in the annexed Table. The Table prescribes a capped per unit duty for cut tobacco used in manufacturing machine rolled cigarettes and grants a nil duty exemption for tobacco dust arising during conversion to cut tobacco, with a definitional clause for cut tobacco.

Excise exemption for cigarettes reduces duty by amount equivalent to duty already paid on cut tobacco used in manufacture.
Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; "cut tobacco" means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.

Delegation of Collector powers enables a designated Collector to exercise nationwide investigation and adjudication authority as assigned.
The Central Board of Excise and Customs invests the Collector of Central Excise, Delhi with the powers of a Collector of Central Excise to be exercised throughout India, authorising that Collector to investigate and adjudicate cases assigned to him by the Board under the cited statutory provisions.

Exemption for reclaimed rubber when used to manufacture new tyres in the manufacturer's own factories, subject to procedural compliance.
Exemption applies to reclaimed rubber under heading No. 40.03, relieving it from excise duty when intended for use in any other factory of the same manufacturer in the manufacture of new tyres falling under the specified sub-headings, provided the procedure specified in Chapter X of the Central Excise Rules is followed.

Effective duty rate reduction for refrigerating and air conditioning appliances alters tariff entries and lowers chargeable ad valorem duty.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 166/86 by substituting the ad valorem entries in the annexed table: replacing the rate in column (4) against item (ii) of serial entry one and substituting the entries in column (4) for serial entries two and six with a lower ad valorem rate applicable to refrigerating and air conditioning appliances and parts.

Credit of duty on inputs: allowed where intermediate goods under job work exemption are accompanied by documentary proof of duty payment.
Credit of duty is allowed for specified inputs used to manufacture intermediate products that are used in or in relation to the manufacture of specified final products, subject to conditions: the intermediate products must be produced as job work with the job work exemption availed, and the intermediate products received by the final product manufacturer must be accompanied by prescribed documentary evidence evidencing payment of duty on the inputs.

Undertaking for job-work materials requires supplier declaration to excise authorities that goods will be used in final manufacture.
The supplier of raw materials or semi-finished goods must give an undertaking to the Assistant Collector of Central Excise that the goods shall be used (a) in or in relation to the manufacture of the supplier's final products in his factory, or (b) in the manufacture of specified goods by another job worker for further use in or in relation to that manufacture in the supplier's factory.

Tariff classification change: piping and tubing of unhardened vulcanised rubber reclassified under a different excise sub-heading.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 192/68-Central Excises by substituting the opening paragraph's cited sub-heading for piping and tubing of unhardened vulcanised rubber with a different sub-heading reference pursuant to Notification No. 349/86-C.E.

Tariff amendment adds an additional chapter to exempted chapters under Central Excise notification, expanding textile exemption scope.
The Central Government amends an earlier notification to substitute the proviso wording so that the exempted tariff chapters now include Chapter 39 along with Chapters 54 and 55, thereby extending the proviso's treatment to goods classified under Chapter 39.

Excisable goods exclusion clarified: cigarettes excluded from naval stores exemption, applicable levies tied to central excise law.
The notification amendment excludes cigarettes from the category of excisable goods eligible as stores for naval vessels and specifies that applicable levies are those chargeable under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, thereby delimiting the scope and legal basis of the stores exemption.

Effective duty amendment for tyres updates specified tyre sizes and corresponding duty rates under Central Excise rules.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 43/85 by substituting the Table entry in column (2) against S. No. 3, item B: the new sub-item (iii) specifies tyre sizes "7.50-16 and 215/80 D14" with the corresponding duty entry "540.00".

Excise exemption for copper shells and blanks when used to make exempt copper pipes, subject to Chapter X procedures.
The notification substitutes an entry exempting shells and blanks for pipes and tubes (tariff heading 7409.00) from central excise when used in the manufacture of copper pipes and tubes exempt under other table entries, and requires adherence to Chapter X procedures where such use occurs outside the factory of production.