Excise exemption for compressed air removes all duty leviable under the tariff classification specified in the schedule.
Notification exempts compressed air within Chapter 28 or Chapter 38 from the whole excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, exercising the exemption power under the Central Excise Rules, 1944 to remit the duty otherwise leviable on such tariff-classified compressed air.

Excise rule amendment expands covered goods to include benzene, toluene and xylene under the relevant tariff provisions.
An amendment adds benzene, toluene and xylene, classified under Chapter 29, into clause (8) of rule 173N as it relates to rule 162A, thereby expanding the list of goods treated alongside those under Chapter 27 for the specified excise provision.

Warehousing amendment adds benzene, toluene and xylene to the exempted goods list under central excise notification.
Amendment revises the opening paragraph of Notification No. 21/86 by substituting the phrase ", 27.15 and the goods of the following description, namely, benzene, toluene and xylene, falling within Chapter 29" for the prior wording "and 27.15", thereby explicitly including benzene, toluene and xylene classified in Chapter 29 within the notification's warehousing/exemption scope.

Excise duty exemption for tea bags under specified tariff subheading removes the whole excise levy via notification.
Exemption is granted for tea bags classified under tariff sub heading 0902.13: the Government, invoking powers under the Central Excise Rules, exempts such tea bags from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act by notification.

Central Excise notification amendments alter tariff classifications and delete specified table entries to update exemption coverage.
The Central Government, exercising authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends three prior notifications by deleting the second serial entry and related table entries in two notifications, and by substituting one tariff sub-heading reference with another in a third notification, thereby revising the annexed Tables and the classification of goods for exemption purposes.

Excise duty exemption for specified coal tar distillates conditioned on distillation and compositional requirements.
An excise duty exemption is provided for specified coal-tar distillate products under the tariff schedule, subject to two conditions: not more than ten percent by volume distils below 120 C, and the goods consist essentially of Xylene and its isomers, higher homologues of Xylene, aromatic hydrocarbons of higher boiling points, or mixtures thereof. The notification lists solvent naphtha, xylole, anthracene oil, light creosote oil, middle-oil, heavy creosote oil, still bottom, and xylene as the covered goods.

Excise exemption for artificial staple fibres and tow limits duty to a fixed per kilogram rate under central rules.
Artificial staple fibres and tow under sub heading 5502.00 are exempted from central excise duty insofar as the duty exceeds the amount calculated at a specified per kilogram rate, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, with reference to the Schedule to the Central Excise Tariff Act, 1985.

Exemption from special excise duty for all excisable goods under the Central Excise Tariff, effected via Finance Act powers.
Using powers under sub rule (1) of rule 8 of the Central Excise Rules, read with sub section (4) of section 53 of the Finance Act, the Central Government exempts goods falling under the Schedule to the Central Excise Tariff Act from the whole of the special duty of excise leviable under the said provision, by notification.

Exemption from special excise duty for goods manufactured in free trade zones or export oriented undertakings under statutory rule.
Exemption from the whole of the special excise duty is provided for all goods falling under the Schedule to the Central Excise Tariff Act when produced or manufactured in a free trade zone or in a one hundred percent export oriented undertaking, exercised under powers in the Central Excise Rules read with the Finance Act and removing liability to the special duty levied under the statutory levy provision.

Tariff classification change: HDPE waste reclassified to a different sub-heading, altering central excise entry notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 139/78 Central Excises by substituting the words and figures "Sub heading No. 5401.10" with "Sub heading No. 5401.90" in the entry relating to HDPE waste, thereby changing the tariff sub heading applicable to that item.

Exemption for castings of iron: statutory direction that duties need not be paid where non-levy practice prevailed.
Central Government directs that excise duty and the special duties of excise shall not be required to be paid on castings of iron made from waste and scrap of steel which, by an established practice, were not levied with such duties during the relevant prior period, thereby regularising the non-levy for that retrospective period.

Excise exemption for aluminium sheets: prior non-levy practice relieves payment of excise and special duty for affected manufacturing periods.
The government directs that the whole of the duty of excise and the special duty payable on specified aluminium sheets, where such duties were not levied due to an established administrative practice during the identified historical periods, shall not be required to be paid; the relief applies only to those aluminium sheets and manufacturing circumstances specified, and relieves liability that would otherwise have arisen but for the prior non-levy practice.

Excise exemption for preserved latex and related rubber products confirms non-requirement to pay historical excise duty.
The Government directed that excise duty shall not be required to be paid on preserved latex, latex concentrates, smoked rubber sheets, crepe rubber and crump rubber which, under a generally prevalent administrative practice, were not being levied to excise duty during the specified historical period prior to the Central Excise Tariff Act, 1985, thereby relieving such goods of duty that would otherwise have been payable but for that practice.

Modvat credit: notification amended to include special duty under Finance Act, expanding duties eligible for input credit.
The Central Government, exercising powers under rule 57A of the Central Excise Rules, 1944, amends notification No. 177/86 by inserting the words "the Finance Act, 1984 (21 of 1984), and" after the phrase "special duty of excise under" in clause (ii) of the opening paragraph, thereby including that special duty among duties considered for credit under Modvat.

Excise credit portability for unutilised inputs permitted to offset duty on corresponding finished goods after amendment.
The amendment permits the credit of special duties of excise lying unutilised in a manufacturer's account immediately before commencement to be utilised after commencement towards payment of duty on finished excisable goods for the manufacture of which those materials or component parts were permitted to be brought into the factory under sub-rule (2).

Excise exemption for mohair top and mohair yarn removes duty liability when classified under specified tariff subheadings.
The Central Government exempts Mohair Top and Mohair Yarn from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985 when classified under sub headings 5102.90 and 5105.00, by virtue of powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise exemption for speciality oils limits duty to a specified ad valorem rate; blending-produced oils excluded unless duty charged.
Notification exempts speciality oils under specified tariff subheadings from excise duty to the extent the duty exceeds an amount calculated at a prescribed ad valorem rate, but excludes oils manufactured by blending or compounding mineral oils if excise or additional duty on those mineral oils has not been paid; speciality oil is defined as a preparation of mineral oils blended with other oils or substances for industrial use other than as a lubricant, with any lubrication function secondary.

Excise duty exemption for specified soya products removes whole excise liability for the listed tariff headings.
Exemption removes the whole of the duty of excise for goods specified by tariff sub-heading entries under the Schedule to the Central Excise Tariff Act, 1985, namely soya textured protein and soya milk, pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty non-recovery on animal feed concentrates where prior administrative practice led to non-levy, statutory direction issued.
The Central Government, exercising power under section 11C, directs that the whole of the duty of excise otherwise payable on animal feed concentrates need not be paid where, according to a prior administrative practice, that duty was not levied on those concentrates during the identified historical period.

Exemption amendment for small scale units updates tariff classifications to expand commodities eligible for relief under excise rules.
Amendment to the Central Excise exemption for small scale units substitutes a specified tariff entry in the Annexure to a prior notification with an updated set of tariff codes, thereby changing which commodities qualify for the miscellaneous exemption under the applicable notification framework and pursuant to powers conferred by the Central Excise Rules.