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Pigment dye-stuffs
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Excise exemption: pigment dye stuffs duty limited to an ad valorem cap, excess duty waived by central notification.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts goods classified as pigment dye stuffs in the Central Excise Tariff from so much of the excise duty leviable as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty payable on those tariff classified goods and precluding collection of duty beyond that cap.
Life saving formulations
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Exemption for life-saving medicaments: specified patented formulations relieved from excise duty when containing listed active ingredients.
The notification exempts patent or proprietary medicaments within the medicament tariff classification from the whole excise duty where they contain one or more active ingredients listed in the annexure. The exemption excludes medicaments containing any ingredient not specified in the annexure unless such components are pharmaceutical necessities that are therapeutically inert and do not interfere with the therapeutic or prophylactic activity of the listed ingredient(s).
Petroleum products
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Excise duty on petroleum products amended to increase the per kiloliter rate by substitution in the governing notification.
The Central Government amends Notification No. 276/67-Central Excises by substituting the per kiloliter excise rate in the proviso, clause (b), replacing the earlier specified rate with a new higher per KL rate under rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Mineral Products (Additional Duties of Excise and Customs) Act, 1958.
Petroleum products [Chapter 27]
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Excise tariff amendment updates petroleum product rates and replaces entries for diesel and liquefied petroleum gases.
Amendment to an earlier excise notification substitutes new tariff entries in the annexed Table under sub rule (1) of rule 8, replacing column (3) rates for several serial numbers; changes S. No. 8 to show "Nil" in column (3) and replaces "vegetable non essential oils" with "fixed vegetable oil" in column (4); and substitutes S. Nos. 29 and 30 with entries for "high speed diesel oil" and specified liquefied gaseous hydrocarbons, each accompanied by a specified rate and "Nil" in column (4).
Clinker, ores, inorganic chemicals, wood pulp etc.
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Excise duty exemption for specified industrial inputs when used in manufacture or consumed within production facilities, subject to compliance.
The notification exempts specified tariff items from the whole excise duty, subject to conditions in the Table. Clinker is exempt when used in cement manufacture and, if used outside the producer's factory, compliance with Chapter X of the Central Excise Rules is required. Other listed goods are exempt either unconditionally for their headings or when consumed within the factory in fertilizer manufacture, making each relief conditional on prescribed use or procedural compliance.
Tobacco products [Chapter 24]
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Excise duty exemption for specified tobacco products: cigars, cigarillos and hookah tobacco relieved from central excise liability.
The Central Government, invoking powers under the Central Excise Rules and the Additional Duties of Excise Act, exempts the whole of excise duty and additional duties on goods under specified Tariff sub headings: cigars and cheroots, cigarillos, and hookah tobacco, thereby relieving those listed tobacco products from excise liability under the cited statutory framework.
Molasses [Chapter 17]
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Excise exemption for molasses limits payable duty to a fixed per tonne rate, reducing excess excise liability.
Molasses classified under sub heading 1703.10 is exempted from excise duty to the extent that duty in the tariff schedule exceeds the amount computed at a specified fixed per tonne rate, so that payable duty is capped at that per tonne amount.
Oils, soap-stock etc. [Chapter 15]
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Excise duty exemption for specified industrial oils and soap stocks removes levy on listed tariff subheadings under rules.
Exemption under sub rule (1) of rule 8 of the Central Excise Rules, 1944 relieves specified goods in Chapter 15, as listed by sub heading in the annexed Table, from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, namely hardened technical oil (inedible grade), industrial monocarboxylic fatty acids and acid oils, and soap stocks.
Vegetable products [Chapter 15]
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Excise exemption for vegetable oils tied to cottonseed and specified minor oil content, increasing concession with greater usage.
Exemption from excise duty is granted for vegetable product made with indigenous cotton-seed oil, listed indigenous minor oils, or their mixtures by allowing duty offsets calculated per incremental percentage point of use above specified baselines, subject to an overall per-tonne cap or the duty otherwise payable. Percentages are computed by weight of oils before hydrogenation; fractional increases are pro-rated. Manufacturers may elect individual or monthly computation (excluding non-eligible individual charges from monthly aggregation) and may change the option once per financial year with one month's written notice. The notification enumerates qualifying minor oils and defines "vegetable product" and relevant quality standards.
Soyabean products [Chapter 15]
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Excise duty exemption for fixed vegetable oils limits liability to prescribed rates for specified oils under tariff sub-heading.
The Government exempts fixed vegetable oils under tariff sub-heading 1503.10 from so much of the excise duty as exceeds the amounts specified in the annexed Table; the Table lists Soyabean oil and Sunflower oil at nil rate and prescribes a reduced rate for other fixed vegetable oils.
Edibles vegetable, fruits, Beverages, coal, leather and umbrella
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Excise duty exemption limits liability on specified goods to the notified rates, reducing excise above those rates.
Notification caps excise duty on listed tariff sub-headings by exempting goods from any portion of duty that exceeds the amount computed at the specified rate in the annexed Table, thereby limiting liability for items such as edible vegetables and fruits, certain beverages, coal, leather and umbrellas to the rates shown against each sub-heading.
Tea [Chapter 9]
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Excise tariff amendment updates zone-specific tea exemption entries and increases specified per-kilogram paise rates in the notification.
Amendment to the central excise notification substitutes new numeric values in column (3) of the Table for Zones I-VII and amends the proviso by replacing "10 paise per kilogram" with "11 paise per kilogram," and changing "sixty paise per kilogram" to "sixty-six paise per kilogram" in the specified sub clauses.
Specified goods under various chapters
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Notification amendment removes an exemption table entry, altering excise treatment for the specified goods under tariff rules.
The Central Government, exercising powers under the Central Excise Rules, 1944, amends Notification No. 108/86-Central Excises (dated 27 February 1986) by directing the omission of serial No. 4 and its related entries from the Table annexed to that notification, thereby removing the prior exemption entry for the specified goods.
Rescinding notification
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Rescinding notification under Central Excise Rules revokes a prior central excise exemption notification, invoking rule-based administrative powers.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds a previously issued central excise exemption notification, withdrawing that earlier exemption instrument from the statutory framework governing central excise tariff and miscellaneous exemptions.
Export under bond of non-duty paid goods
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Export under bond: substitution of 'Bond Warehouse' with 'Warehouse' alters Annexure terminology for non-duty paid goods exports.
The notification amends the earlier Central Excise notification by substituting the phrase "Bond Warehouse" with "Warehouse" in the Annexure to Appendix II, effected under powers conferred by rule 13(2) of the Central Excise Rules, 1944, and specifies the date on which the amendment comes into force.
Set-off of duty
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Set-off of duty: amendment removes the requirement "including execution of a bond" from the exemption clause.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends the Appendix to Notification No. 201/79-Central Excises by omitting the words "including execution of a bond" from paragraph 6A, clause (ii), thereby removing the bond-related condition attached to the specified exemption; the amendment comes into force on 28th February, 1986.
Export under bond of non-duty paid goods
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Export under bond: terminology revised to remove 'bonded' and replace 'Bond Warehouse' with 'Warehouse', clarifying export procedure.
Amendment revises export procedures for non-duty-paid goods by omitting the term "bonded" throughout the cited notification and substituting "Bond Warehouse" with "Warehouse" in Annexure II, effecting a textual clarification within the exemption framework under the Central Excise Rules.
Procedure for obtaining licence
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Removal of 'bonded' term from Schedule modifies exemption scope under Central Excise notification, effective end February 1986.
The Central Board of Excise and Customs, invoking sub rule (1) of rule 175 of the Central Excise Rules, 1944, amended Notification No. 260/76 C.E. by omitting the word "bonded" wherever it occurs in the Schedule; this omission changes the Schedule's terminology affecting exemptions and licence descriptions and takes effect on 28 February 1986.
Exemption of excisable capital goods, components, raw materials, consumables and spares for 100 per cent export oriented undertakings
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Bond for provisional excise assessment secures compliance with export, special industrial use and payment obligations under Central Excise Rules.
A prescribed general bond (with surety or security) secures provisional assessment under Rule 9-B and removal or procurement of excisable goods for export or for special industrial use without payment of full duty. The obligor and surety are jointly liable to the President; missing particulars for provisional assessments must be furnished within the period fixed, and any dues fixed on final assessment must be paid into the treasury within ten days of demand. Surety liability survives forbearance and the President may realize loss from deposited security or by enforcing the bond.
C.E. (6th Amendment) Rules, 1986
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Bond requirements removed - excise rules amended to eliminate bond executions and reform storage, removal and security procedures.
The amendment removes bond-based obligations across the Central Excise Rules by omitting or rewording provisions that required execution of bonds for storage, removal, provisional assessment and related processes; it replaces certain bond procedures with licence applications for private store-rooms, revises warehouse enforcement so officers act on goods and sale proceeds rather than on bonds, prescribes a revised General Bond form in Appendix I while deleting multiple bond series and specimen forms, and redefines owner liabilities to pay duties, charges and interest directly with specified collection procedures.

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