Excise duty exemption for woven polymer sacks under specified tariff headings removes the whole excise levy on those goods.
The Central Government exempts woven sacks of polymers of ethylene, polymers of propylene, or combinations thereof, when falling under the specified tariff headings in the Schedule to the Central Excise Tariff Act, from the whole of the duty of excise leviable thereon, by notification issued under the Central Excise Rules.

Excise duty exemption for specified Chapter 39 plastics reduces payable duty for listed items subject to stated rates and conditions.
Exempts goods of Chapter 39 by replacing the Schedule levy with tabled lower rates under rule 8(1) of the Central Excise Rules, 1944, subject to entry-specific conditions. The Table grants a nil rate for waste, parings and scrap of plastics when arising from goods already subject to excise or additional customs duty; a nil rate for plastic canes; and a reduced rate for specified cellular plates, blocks, sheets, film, foil and strip of plastics other than polyurethane foam.

Set-off of duty: exemption for specified inputs used in manufacture of designated final products under central excise rules.
Set-off of duty is permitted where specified goods identified by Chapter, Heading or sub heading are exempted from the whole of the excise duty if those goods are used in the factory of their production for manufacture of specified final products listed in the annexed Table; the Table pairs inputs with corresponding final products to allow duty-free consumption in manufacture under the Central Excise Rules.

Excise exemption for in-factory use: specified jigs, fixtures and moulds exempt from duty when manufactured and used in same factory.
Exemption from excise duty applies to specified jigs, fixtures, moulding boxes, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics under the relevant tariff headings when they are manufactured in a factory and intended for use in that same factory, exercised under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Tariff exemptions expanded: specified chemicals exempt when consumed in manufacture, subject to Assistant Collector satisfaction.
Amendment expands exempted chapters to include Chapters 25, 27, 28, 29 and 31 and inserts specified inputs exempted when consumed within the factory of production in defined manufacturing processes (sugar, textile fibres or yarns, paper or paper boards, acrylic fibre, and dimethyl terephthalate); certain exemptions require the Assistant Collector of Central Excise to be satisfied as to intended use (zinc sulphate as micronutrient; dicalcium phosphate as animal feed).

Exclusion of specified goods from job-work exemption: machines, packaging materials, and gas cylinders not covered.
The amendment inserts Explanation II to exclude from the phrase "said goods" machines and equipment used in production or processing, packaging materials subject to an exemption on their excise value, packaging materials whose cost was not included in the assessable value of final products in the preceding financial year under section 4, and cylinders for packing gases, thereby narrowing the scope of goods treated as job-work inputs under the notification.

Excise exemption for in-factory inputs applies to inputs used in manufacture, excluding machinery and nil-rated final products.
The exemption relieves specified goods manufactured and used within the factory as inputs from the whole of excise duty when used in or in relation to the manufacture of specified final products, but does not apply where the final products are exempt or chargeable at nil rate; 'inputs' excludes machines and machinery, certain packaging materials, and cylinders for packing gases.

Exemption for small scale units alters clearance value thresholds and applicable excise duty rates for first and subsequent clearances.
Amendment revises exemption rules for small scale units by setting value bands for first and subsequent clearances of specified goods, specifying that manufacturers availing input-duty credit under rule 57A pay an amount equivalent to 10% ad valorem of the Schedule duty for first clearances while others receive exemption subject to a per-heading sub-limit; subsequent clearances attract duty equivalent to 10% ad valorem with a minimum 5% ad valorem effective duty, and aggregate clearances from any factory in a financial year are capped by an overall ceiling.

Delegation of Central Excise powers: Anti Evasion officers empowered with corresponding excise ranks to exercise nationwide authority.
Specified officers of the Directorate of Anti Evasion (Central Excise) are appointed as Central Excise Officers and vested with the powers of corresponding Central Excise ranks-Director as Collector; Deputy Director as Deputy Collector; Assistant Director as Assistant Collector; Senior Intelligence Officer as Superintendent; Intelligence Officer as Inspector-to be exercised throughout the Territory of India, under clause (b) of section 2 of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules, superseding an earlier notification.

Job work exemption permits specified inputs manufactured as job work to be exempt when used or cleared for export/SEZ.
Exemption applies to specified inputs and goods manufactured as job work when used in or cleared in relation to the manufacture of final products, or cleared from the supplier's factory for use in manufacture, removal to SEZs/EOUs/technology parks, supply to international organisations, or export under bond. The supplier must give an undertaking to the Assistant/Deputy Commissioner, produce evidence of prescribed use or removal, and assume responsibility for excise liabilities on the final products. "Job work" is defined as processing of supplied raw or semi-finished goods to complete part or all of the manufacturing process.

Excise exemption: staged duty relief for specified goods in 1985-86 subject to investment and turnover caps.
Notification grants staged excise duty relief for excisable goods (except sandalwood oil) formerly under Tariff Item 68 cleared for home consumption between 1 April 1985 and 31 March 1986. Relief comprises three aggregate tiers giving full exemption on initial clearances, partial exemption on the next tier limited to duty in excess of twenty-five per cent, and further partial exemption on the subsequent tier limited to duty in excess of seventy-five per cent. Eligibility requires capital investment below a prescribed cap certified by an Assistant Collector and compliance with per-factory and manufacturer turnover exclusions; certain prior-notification eligibilities are preserved. Explanatory rules address investment valuation, exclusion of nil-rated or otherwise exempt clearances, and kiln-firing treatment for ceramic insulators.

Excise exemption for specified goods: tiered, value-based relief for clearances subject to aggregation and declaration conditions.
Exemption grants staged, value-based relief for clearances of sixty-eight specified excisable goods between 1 April 1985 and 31 March 1986: full exemption for initial clearances up to a prescribed aggregate value and graduated partial exemptions for subsequent clearance bands, with aggregation computed separately by serial number. Relief is unavailable if prior-year aggregate clearances of all excisable goods exceeded a prescribed ceiling; late-start manufacturers may obtain exemption on filing a declaration and subject to year-end aggregate limits. Valuation, exclusions for nil-rated or other exempt clearances, intra-factory input usages, and specific kiln-firing valuation rules are prescribed.

Excise exemption for paints and allied goods: reduced duty on home clearances for eligible manufacturers, subject to investment caps.
Exemption grants a reduced ad valorem excise duty of two per cent on specified pigments, paints and related goods manufactured with power and cleared for home consumption between 1 April 1985 and 31 March 1986, up to an aggregate clearance value of rupees one crore. Eligibility requires that the industrial unit's capital investment in plant and machinery not exceed rupees twenty lakhs as certified by an Assistant Collector of Central Excise; prior clearances under an earlier notification are included in the aggregate, manufacturers availing a different contemporaneous exemption are excluded, and Zinc Oxide is specifically excluded.

Excise duty exemption for goods under heading 85.18 limits excess duty where investment and clearance thresholds are met.
Exempts goods under heading No. 85.18 from excise duty above the reduced ad valorem rate where the industrial unit's capital investment, taken at face value and excluding permanently removed or unfit plant and machinery, does not exceed a prescribed threshold, and where aggregate clearances of those goods for home consumption in the preceding financial year did not exceed a prescribed turnover ceiling; the exemption is subject to an annual cap on first clearances at the reduced rate and excludes manufacturers or units exceeding specified turnover limits. Value is as statutorily defined.

Excise exemption for aerated waters reduces duty on initial clearances subject to value-based eligibility and compliance.
Exemption for aerated waters cleared for home consumption in the stated financial year is granted subject to aggregate value caps: full exemption for certain non-common-trademark initial clearances and partial exemption for common trade mark clearances, with similar but adjusted concessions for immediately following clearances. Manufacturer- and factory-level exclusions apply where prior-year clearances exceed prescribed thresholds; new or late-starting manufacturers may obtain the exemption on filing a declaration and remaining within the thresholds. Definitions limit scope and valuation follows the statutory provision.

Excise exemption for pigments and synthetic organic dyes allows nil-duty first clearances subject to annual aggregate value and eligibility conditions.
Exemption grants nil excise duty on first clearances for home consumption of pigments and synthetic organic dyes within specified tariff sub-headings, subject to an annual aggregate value ceiling and exclusion where a manufacturer's or factory's aggregate clearances of all excisable goods in the preceding year exceeded that ceiling. Manufacturers or factories that did not clear the goods in the preceding year, or began clearing after the specified date, may claim the exemption upon filing a declaration and provided actual annual clearances remain within the ceiling; valuation follows the statutory formula and certain other whole-duty exemptions are excluded from the aggregate calculation.

Excise exemption for pigments and paints manufactured without power, subject to proprietor-linked exclusions and value-based limits.
Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; 'value' is determined under the valuation provision of the Central Excises and Salt Act.

Exemption for pigments and synthetic dyes limits excise liability on initial clearances subject to annual value thresholds and eligibility conditions.
Exemption applies to pigments and synthetic organic dyes and their preparations for first clearances for home consumption, reducing excise duty in excess of fifty per cent of the tariff levy, subject to an aggregate value ceiling for combined clearances under this and a related notification in the financial year. Eligibility is limited by prior year manufacturer and factory clearance thresholds; new manufacturers or factories may claim the relief upon filing a declaration and remaining within the prescribed clearance limits. Value is determined per statutory valuation and fully exempt clearances under other notifications are excluded from aggregate computations.

Excise exemption for certain footwear manufactured in small-scale units, subject to workforce or power-use limits.
The notification exempts footwear under the footwear tariff classification from the whole of excise duty, provided the manufacturer operates in one or more factories employing not more than forty-nine workers on any day in the preceding twelve months, or the total equivalent power used in manufacture does not exceed two horsepower; the exemption is time-limited to the terminal date specified in March 1986.

Excise duty exemption caps ad valorem duty on radios, with reduced rates for qualifying small manufacturers under clearance limits.
The notification caps excise duty on radios (including transistor sets) under tariff heading 85.27 at specified ad valorem rates (fifteen per cent for one- or two-band sets; twenty per cent for others) and provides a ten per cent ad valorem reduction of those rates for units meeting capital investment and prior-year clearance value conditions, subject to exclusion where the manufacturer's aggregate clearances of excisable goods exceeded a separate threshold; capital investment is measured at face value when made and "value" follows section 4 of the Central Excises and Salt Act.