Excise duty exemption for roofing tiles and salt-glazed stoneware removes central excise liability on specified goods.
Exemption from the whole of the excise duty is granted for goods under Chapter 69 comprising roofing tiles and stoneware which are only salt glazed; roofing tiles are explained to include ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles and the exemption is effected by notification made under rule 8(1) of the Central Excise Rules, 1944.

Excise exemption for mosaic tiles and rock wool removes duty liability for specified tariff-classified goods upon commencement.
Exemption from excise duty is granted for goods described as rock wool and tiles known commercially as mosaic tiles when classifiable under the specified tariff subheadings, removing liability for the whole of the duty leviable under the central excise enactment by exercise of powers under the Central Excise Rules, 1944, with an effective commencement date specified in the notification.

Excise exemption for specified footwear and parts subject to intended-use, manufacture and small-scale production conditions.
The notification grants excise duty exemptions for specified footwear and parts under Chapter 64, conditioned on intended use, factory-origin restrictions, manufacturing-process limits, value thresholds for finished footwear, small-scale production or low power use exceptions, a specific government ordnance-factory exemption for armed forces consumption, and a non-attribution rule where branding by another party does not alone transfer manufacture.

Excise exemption for wool products limits additional duty liability for wool-dominant tops and slivers under the textile tariff.
Exemption of additional excise duty is provided for specified wool tops and carded gilled slivers that contain more than fifty per cent by weight of wool in their total fibre content, applicable to goods under specified textile tariff headings and subheadings; the exemption limits additional duty liability by reference to a proportion of duty leviable under the Central Excises and Salt Act, and the notification fixes the date on which the relief takes effect.

Additional duty exemption for specified yarns and fabrics with conditional compliance for textile processing and certification.
Exemption from additional duty of excise is granted for specified yarns and fabrics listed in the Schedule to the Central Excise Tariff Act, 1985, subject to conditions in the notification. Exempt categories include chindies, narrow-width cuttings, khadi, poly vastra, fabrics for textile processing, silk, hosiery and certain knitted tubular fabrics. Many exemptions require compliance with the Chapter X procedure of the Central Excise Rules, 1944 for out-of-factory use and relevant certification by the Khadi and Village Industries Commission where indicated.

Excise exemption for cotton and cellulosic spun yarn permits specified processing duty-free where prior excise has been discharged.
Exemption from the whole of excise duty is granted for cotton yarn and cellulosic spun yarn falling under the relevant tariff headings when produced or processed in specified ways, provided the yarn is produced from inputs on which the appropriate excise duty has already been discharged or is intended for specified onward conversion; the Table sets conditions for winding on doubling machines, beaming/warping/wrapping/winding/reeling processes, and independent bleaching/dyeing/mercerising processors.

Excise exemption for specified yarns and fabrics subject to procedural compliance and certification conditions under central excise rules.
The Central Government exempts specified yarns and fabrics from the whole of excise duty under section 3 of the Central Excise and Salt Act, 1944, subject to conditions in the Table including compliance with Chapter X procedures for goods used outside the factory, certification by an officer authorised by the Khadi and Village Industries Commission for Khadi and Poly Vastra, processing by authorised bodies where required, use of cotton waste for certain yarns, pre paid duty on polyester film for metallic yarn, dimensional and quality limits for trimmings and chindies, and officer satisfaction for hosiery intended for garment manufacture.

Exemption on paper and paperboard limits excise duty to an ad valorem rate plus per tonne charge; specified exclusions apply.
Notification caps excise duty on paper and paperboard by exempting duty in excess of a prescribed ad valorem rate plus a per tonne charge, issued under rule making powers and superseding an earlier notification; however, specified categories of paper and paperboard (including printing and writing papers, kraft papers above a given substance, certain coated and light papers, glassine and grease proof papers, named paperboards, and carbon and copying papers) are excluded from the exemption.

Excise duty exemption for specified paper and paperboard subject to composition and procedural conditions for publication and packaging use.
Notification exempts specified Chapter 48 paper and paper board from whole excise duty under Section 3, subject to conditions: printing and writing paper for daily newspapers is exempt where an Assistant Collector is satisfied of use and Chapter X procedures are followed, with composition limits on mechanical wood pulp and rags and an authorised quantity limit; paper boards for packing cases are exempt if manufactured with predominantly pine needles; paper for low density polyethylene laminated milk packaging is exempt subject to officer satisfaction and Chapter X compliance; asphaltic roofing sheets and exercise books are also exempt.

Excise exemption for original equipment tyres subject to marking and procedural approval under Central Excise Rules.
An excise exemption removes the whole duty under Section 3 of the Central Excises and Salt Act, 1944, for specified Chapter 40 tyres when: an Assistant Collector of Central Excise is satisfied they are intended as original equipment by the vehicle manufacturer; the tyres are prominently marked "O.E."; and the procedure in Chapter X of the Central Excise Rules, 1944, is followed. The exemption covers tyres for two and three wheelers, saloon cars, and agricultural tractors (with an explanatory power take off definition).

Excise exemption for melamine and urea formaldehyde resins limits duty to a specified ad valorem rate during a notified period.
Melamine formaldehyde resins and Urea formaldehyde resins under Chapter 39 are exempted from excise duty to the extent duty exceeds an ad valorem rate of fifteen per cent, the exemption being issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding the earlier notification of 1 November 1982; the exemption is time limited by specified commencement and terminal dates.

Excise duty exemption for specified chemical accelerators and ester gum used within factories for further manufacture.
Exemption from excise duty is provided for inorganic accelerators under the specified tariff sub-heading; for accelerators and anti-oxidants of the same sub-heading when consumed within the factory for further manufacture of similar products; and for Ester Gum of the specified sub-heading when used within the factory of production in the manufacture of pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, thereby relieving these goods from the whole excise duty otherwise leviable.

Excise exemption for candles under the tariff heading removes whole duty liability under section 3 of the excise law.
Candles described under the tariff sub heading for candles are exempt from the whole of the excise duty leviable under the Central Excises and Salt Act, 1944, by authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; the notification sets a February 1986 commencement date.

Excise exemption for perfumed hair oils not in retail unit containers extends full duty relief under central excise law.
The Central Government exempts perfumed hair-oils under Sub heading 3305.10 not put up in unit containers ordinarily intended for sale from the whole of the duty of excise leviable under the Central Excises and Salt Act, superseding the earlier notification and taking effect on 28 February 1986.

Excise duty exemption for surgical absorbent lint packed in small retail packets removes central excise liability under law.
Exemption from excise duty is granted for surgical absorbent lint packed in packets of one-half kilogram or less and falling under the tariff subheading for absorbent medical preparations; the exemption is effected under the Central Excise Rules, 1944 and removes the whole of the excise duty otherwise leviable, subject to the packing-size eligibility and specified commencement date.

Excise exemption for zinc oxide conditioned on use in rubber manufacture and compliance with remission procedures.
Exemption for Zinc Oxide under the Central Excise Tariff is granted from excise duty provided the Assistant Collector is satisfied the material is intended for use in the manufacture of rubber and the remission procedure in the rules is followed; the notification supersedes an earlier one and comes into force at the end of February 1986.

Exemption of aqueous emulsions for roadworks permitted subject to manufacturer declaration and composition and use restrictions.
Central Government exempts all aqueous emulsions of bitumen, tar or pitch used for road making, soil stabilisation, bonding aggregates, filling cracks or as adhesives from the whole of excise duty, provided the manufacturer files a written declaration that the goods are aqueous emulsions intended for those uses, not meant for emulsion paints, contain no added pigments or solvents other than water and emulsifier, and do not produce a hard non-tacky film when applied to specified surfaces.

Excise duty exemption for specified edible products; exported instant tea allowed only if duty was paid on input tea.
The Central Government exempts specified chutney and exported instant tea from the whole of excise duty under the central excise statute, provided that excise duty has already been paid on the tea used as input in manufacture; the notification, issued under the Central Excise Rules, supersedes the earlier notification and states its date of commencement.

Excise exemption for sugar confectionery permits duty-free manufacture from duty-paid sugar subject to storage and accounting conditions.
Exemption is provided for Castor, Icing Demarara and Candy Sugar under Chapter 17 when manufactured from sugar on which excise duty has been paid, subject to: no refund under rule 173L for returned goods; maintenance of separate prescribed accounts; and separate storage of the sugar used for such manufacture.

Rescission of excise notification ends prior coffee exemption, effective from tariff Act commencement and later specified date.
The Central Government rescinds the earlier Notification No. 184/81 Central Excises (5 November 1981) concerning coffee, exercising powers under the Central Excises and Salt Act, 1944 and rule 96F of the Central Excise Rules, 1944; the rescission is effective from the date the Central Excise Tariff Act, 1985 comes into force. Notification No. 31/86 C.E., dated 10 February 1986, comes into force on the 28th day of February 1986.