Rescission of notification: administrative withdrawal of a prior central excise exemption, effective on specified date.
The Central Government, 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, rescinds notification No. 56/76-Central Excises (dated 16th March, 1976), withdrawing the exemption previously granted; the rescission takes effect on the 28th day of February, 1986.

Rescission of notifications withdraws specified Central Excise exemptions, altering the tariff exemption framework effective end of February.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds three specified notifications concerning Central Excise tariff miscellaneous exemptions, thereby withdrawing those notifications and changing the exemption framework; the rescission takes effect on 28th February, 1986.

Excise exemption for specified pile, chenille, tufted and knitted fabrics limits duty to parity with corresponding woven fabrics.
Woven pile, chenille, tufted and knitted or crocheted fabrics under the specified tariff headings are exempted from any excise duty and additional excise duty in excess of the duty leviable on the corresponding woven fabrics in Chapters 51-55, read with notifications in force; correspondence is determined by processes performed, value per square metre, or textile material content.

Excise duty exemptions limit liability for specified tariffed goods to prescribed rates, with select items exempted or charged ad valorem.
Exempts specified goods under designated tariff headings from excise duty in excess of the rates set in the notification Table, with certain items attracting nil duty and others specified ad valorem rates. The Table enumerates covered descriptions-including parts of pens, modified vegetable fats and oils, non alcoholic beverages with added sweetener or flavoring, defined bulk drugs, coffee powder, certain clothing accessories, polyurethanes and petroleum jelly-and assigns the operative duty treatment for each.

Excise exemption caps duty on specific olefinic hydrocarbons at a fixed ad valorem rate, subject to temporal limits.
Exemption limits excise duty on ethylene, propylene, butylene and butadiene (sub heading 2711.12) to the amount calculated at the rate of twelve per cent ad valorem, excluding those derived from refining of crude petroleum or shale; the exemption is enacted under sub rule (1) of rule 8, Central Excise Rules, 1944, and is effective from commencement of the Central Excise Tariff Act, 1985 until 28 February 1986.

Excise duty exemption for specified chemical goods conditioned on restricted end uses and official verification of non fuel use.
Goods under sub-heading 2902.20 are exempted from excise duty in excess of Rs. 35.00 per kilolitre at 15 C when intended for the enumerated industrial or analytical uses; an Assistant Collector of Central Excise must be satisfied that such goods will not be used for motive power or as fuel, proof of use must be furnished to that officer, and where use is outside the factory the Chapter X procedure of the Central Excise Rules, 1944 applies.

Excise exemption for alcohols removes excise duty under governing rules, exempting specified tariff-classified alcohols from levy.
The Central Government, exercising powers under the Central Excise Rules, exempts alcohols falling within the specified tariff subheading from the whole of the excise duty leviable under the Central Excise statute; the exemption operates by notification and takes effect from the day following issuance, relieving those tariff-classified alcohol products from duty.

Central Excise amendment updates tariff classifications and omits specified notification entries, altering rule references and taking effect promptly.
Amendment modifies listed Central Excise notifications by substituting earlier Schedule references with updated chapters and headings of the Central Excise Tariff Act, amending cross references to sub rule (1) of rule 8 of the Central Excise Rules, 1944, inserting or altering specified tariff entries, and omitting designated serial entries in the Tables; these changes apply to the notifications enumerated in the annexed Table and come into force on 28 February 1986.

Tariff amendment updates export drawback rule reference and omits a specified clause, effective at end of February.
Amendment removes sub clause (iii) of clause (b) in column (2) against Serial No. 1 and substitutes, in column (5) against Serial No. 5, the reference to the Customs and Central Excise Duties Drawback Rules, 1971 in place of the Export Drawback (General) Rules, 1960; changes take effect on 28 February 1986.

Central Excise Rules amendment updates schedule references and omits specific rule provisions to align with the Tariff Act.
Amendment to the Central Excise Rules substitutes references to the "First Schedule to the Act" with the "Schedule to the Central Excise Tariff Act, 1985", replaces a proviso reference to multiple items of the First Schedule with a reference to multiple chapters of the Tariff Schedule, omits a specific cross reference identifier in another rule, and deletes an express cross reference to a sub rule in rule 224 to align rule text with the Tariff Schedule.

Set-off of duty amended to expressly include motor vehicles, including tractors, in the substituted tariff entry.
Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 substitutes the entry in clause (c), Sl. No. 34, column (5) of Notification No. 82/86-Central Excises with the description: "Motor vehicles, all sorts, including tractors", thereby specifying motor vehicles and tractors for the relevant set-off of duty tariff entry.

Tariff exemption for tyres, tubes and flaps: conditional original equipment relief requiring marking and procedural certification.
Amendment substitutes the exemption provision and Table to permit conditional exemption of tyres, tubes and flaps where an Assistant Collector certifies they are intended as original equipment for specified vehicles, the items are prominently marked "O.E.", and the procedure in Chapter X of the Central Excise Rules, 1944 is followed; separate conditions address two and three wheeled vehicles (including electrically operated and handicapped use designs) and tractors.

Rescinding of Central Excise notifications withdraws specified exemption instruments, taking effect on the prescribed commencement date.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds twenty-four specified Central Excise notifications relating to miscellaneous exemptions, listing each notification by number and date; the rescission takes effect on the twenty-eighth day of February, 1986.

Exemption for cotton fabric samples: tariff heading references substituted, effective upon commencement of the new tariff act.
Amendment substitutes the prior statutory citation in an earlier notification with specified tariff headings of the Central Excise Tariff Act, 1985 to define the exemption to samples of cotton fabrics, and the substitution takes effect on the date of commencement of that Act.

Tariff reference substitution: updates excise notification references to new tariff headings, aligning existing exemptions with updated tariff nomenclature.
Amendment directs substitution of former First Schedule item references in twenty four central excise notifications with specified heading and sub heading references of the Schedule to the Central Excise Tariff Act, updating opening portions, table headings, individual entries and provisos so that each listed notification's exemptions and descriptions correspond to the new tariff nomenclature, with effect from commencement of the Central Excise Tariff Act.

Tariff rate specification: notification caps excise duty for specified goods by linking Schedule headings to reduced or nil rates.
Notification adjusts excise liability by exempting the portion of duty in excess of specified rates for goods listed by Schedule heading and description in an annexed Table, prescribes differentiated rates or nil treatment for enumerated goods and parts, sets targeted exclusions and explanatory classification rules (including multi-speed motors, geared motors, and the definition of electronic machines), and takes effect on commencement of the Central Excise Tariff Act, 1985.

Tariff nomenclature amendment: specimen forms updated to replace 'Tariff Item' with 'Tariff sub heading No.', and schedule reference revised.
Amendments substitute references in Appendix I (Specimen Forms) to replace "First Schedule to the Central Excises and Salt Act, 1944" with "Schedule to the Central Excise Tariff Act, 1985" and to replace variants of "Tariff Item" or "Tariff Item and sub-item No." with the uniform designation "Tariff sub-heading No." across specified Central Excise Series forms.

Tariff heading substitution clarifies excise classification, replacing item-number references and updating schedule entries upon commencement.
Amends an existing excise notification by substituting references to "Item No. of the First Schedule to the Central Excises and Salt Act, 1944" with "Heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985" and replaces the Table's column (2) entries with specified tariff headings for listed mineral oils and petroleum products; the substitutions take effect on commencement of the Central Excise Tariff Act, 1985.

Excise tariff heading substitution updates notification references and reassigns schedule entries upon commencement of the Tariff Act.
Substitutes references to the First Schedule of the Central Excises and Salt Act, 1944 with heading or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985, replaces the Table heading accordingly, and substitutes specified Table entries by mapping original notification item codes to the corresponding tariff headings and sub-headings; the notification takes effect on commencement of the Central Excise Tariff Act, 1985.

Substitution of statutory reference clarifies that First Schedule means its pre-Act form, effective on Act commencement.
The notification substitutes references to the First Schedule to the Central Excises and Salt Act, 1944 with the phrase that such references mean the First Schedule as it existed immediately before the commencement of the Central Excise Tariff Act, 1985, and stipulates that this amendment takes effect on the date the Tariff Act commences.