Excise duty exemption: aerated waters relieved to the extent of duty already paid on flavouring essences used in manufacture.
Exemption grants excise duty relief for aerated waters under heading 22.02 equal to the duty already paid on flavouring essences or concentrates under sub heading 3302.10 used in their manufacture, offsetting the duty leviable on the finished goods to that extent.

Specified inputs exemption: flavouring essences recognised as exempt input for manufacture of aerated waters under central excise.
The Central Government amends the annexed table of an earlier notification to insert tariff item 3302.10 (flavouring essences and concentrates) as a specified input used in the factory of production for manufacturing the final product under tariff heading 22.02 (aerated waters), thereby extending the notification's exemption/treatment to that input-output pairing.

Excise exemption for Kumkum affirmed; notification amends prior schedule to prescribe nil duty under Central Excise Rules.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, amends the Table to the earlier notification by substituting the entry at Sl. No. 1; the substituted entry lists Kumkum with Nil duty, recording its tariff classification and exemption status.

Amendment to exemption notification adds specific input-to-product mappings expanding exemption scope to coated abrasives and paperboard.
Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 inserts two new entries after S. No. 13 in Notification No. 225/86, listing lime as a specified duty paid input linked to paper or paper board as the final product, and aluminium oxide and silicon carbide as specified duty paid inputs linked to coated abrasives as the final product.

Central excise exemptions expanded: tariff entry broadened and factory-consumption exemptions added for specified manufacturing inputs.
The notification broadens an exemption by substituting "grinding wheels or coated abrasives" for "grinding wheels" and inserts four entries exempting specified goods when consumed within the factory of production: lime for manufacture of soda ash, sodium bicarbonate and bleach liquor; inert gas, synthesis gas and gypsum for manufacture of ammonia or fertilizers; producer gas if consumed within the factory; and specified chemical intermediates if consumed in the manufacture of sulphonamides under the stated tariff sub-heading.

Excise duty cap on polypropylene staple fibres: excess duty exempted, imposing a per unit limit and temporary relief.
Exempts polypropylene staple fibre, tow and tops from excise duty to the extent that duty exceeds the amount calculated at the rate of rupees five per kilogram, effectively capping excise liability for those products; the exemption is time limited and issued under rule 8(1) of the Central Excise Rules, 1944.

Excise exemption for micro-cellular rubber applies when used in manufacture of chappal soles, subject to product exclusions.
Exemption from excise duty is granted for plates, blocks, sheets and strips of micro-cellular rubber (other than latex foam sponge) falling under the relevant tariff subheading, provided such articles are used in the manufacture of soles for chappals, the relief being granted under the rulemaking powers of the Central Excise Rules.

Excise exemption for doubled or multifold yarn applies where excise already paid on the input yarn.
An exemption relieves doubled or multifold yarn within the relevant tariff chapters from the whole of excise duty specified in the Schedule, provided that such yarn is manufactured out of yarn within the same tariff scope on which the appropriate excise duty has already been paid.

Exemption amendment broadens tariff coverage to include specified textiles and related goods under newly identified subheadings.
The Central Government amends Notification No. 109/75-Central Excises by substituting in the opening paragraph the words and figures "Chapter 54 or 55 or sub-heading No. 5901.20 or 6001.12" for the words and figures "Chapter 58", exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

Excise duty exemption for narrow woven man-made fabrics: removes levy for fabrics within prescribed width limit under tariff heading.
Narrow woven man-made fabrics of width not exceeding 30.5 centimetres, falling under heading 58.06, are exempted from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985 by Notification No. 316/86 C.E. dated 21 5 1986 issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise notification amendment removes exemption entries for goods in specified textile and fabric chapters, narrowing prior exemptions.
Notification No. 315/86-C.E., dated 21-5-1986, amends Notification No. 142/86-Central Excises by omitting Serial Numbers 30 and 31 and the entries relating thereto concerning goods falling under Chapters 51, 52, 54, 55 and 59, pursuant to rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.

Excise duty exemption for specified fabrics; duty levels adjusted upward where polyester fibre is present under the additional duties framework.
The Central Government exempts fabrics under Heading 54.09 from additional excise duty to the extent that the duty exceeds the amounts specified in the notification's table, prescribing differentiated duty rates for the relevant sub-headings and imposing higher charges where the fabrics contain polyester fibre; each exemption is conditional on the polyester-content criterion set out opposite the relevant tariff entry.

Excise exemption for platinum rhodium bushings used within factory in manufacture of glass fibres under central rules.
Exemption for platinum-rhodium alloy bushings classified under Chapter 71 from the whole excise duty, subject to the condition that such bushings are used within the factory of production in the manufacture of glass fibres.

Exemption conditions for motor vehicle parts require proof of use as original equipment and compliance with Chapter X procedure.
Amendment substitutes certain tariff chapters and omits specified Table entries in a Central Excise exemption notification, and replaces the proviso to require (a) proof to the satisfaction of an officer not below Assistant Collector that the goods are intended as original equipment parts for manufacture of internal combustion engines under Chapter 84, and (b) compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944 where use is outside the factory of production.

Exemption for electric storage batteries conditional on original-equipment use and prescribed procedural compliance under central excise rules.
Exemption for electric storage batteries under Chapter 85.07 is conditioned on proof to the satisfaction of an officer not below Assistant Collector that the batteries are intended as original equipment parts in the manufacture of specified Chapter 87 vehicles or tractors with limited PTO capacity, or vehicles manufactured in a Central Government Ordnance Factory, and on compliance with the Chapter X procedural requirements where use occurs outside the factory of production.

Exemption for I.C. engines as original equipment: intended use must be proven to an Assistant Collector for specified vehicle manufacture.
The notification amends the tariff exemption proviso to require proof, to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, that specified internal combustion engines are intended as original equipment in the manufacture of certain tractors, electrically operated two and three wheeled motor vehicles, or vehicles manufactured in a Central Government Ordnance Factory.

Excise exemption for motor vehicle parts permits duty relief when proven as original equipment, subject to procedural compliance.
Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.

Excise duty amendment increases the chargeable tariff component for certain paper and paperboard categories under Central Excise Rules.
Amendment to excise tariff for specified paper and paperboard categories by substituting the monetary component in Notification No. 44/86 Central Excises under sub rule (1) of rule 8 of the Central Excise Rules, 1944, replacing the previously prescribed words expressing the additional rupees per metric tonne with a higher figure, thereby altering the stated chargeable component applicable to paper and paperboard other than kraft paper, printing and writing paper.

Excise duty cap on gummed adhesive paper limits liability to a prescribed ad valorem rate; excess duty excluded.
The notification exempts gummed or adhesive paper in strips or rolls by capping excise liability: any duty in excess of the amount computed at an ad valorem rate of 15 per cent is excluded, applying to the product as classified in the tariff schedule and implemented under rule-making powers derived from the Central Excise Rules.

Exemption scope narrowed: amendment excludes gummed or adhesive paper in strips or foils from converted paperboard exemption.
The notification amends a miscellaneous exemption for converted paper and paperboard by substituting the prior exclusion wording with a new formulation that expressly excludes gummed or adhesive paper in strips or foils and specifies the tariff headings applicable to excluded papers, thereby narrowing the exemption by textual substitution under the Central Excise Rules.