Excise exemption for coffee seeds intended for sowing where officer satisfaction is required for tax exclusion.
Exemption of excise duty is provided for coffee seeds under Heading No. 09.01 of the Tariff Act when proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that the seeds are intended for sowing; the notification supersedes an earlier 1944 notification and includes a commencement clause.

Excise duty exemption for nuts removes central excise levy on cashew nuts and ground nuts under specified tariff sub heading.
Exempts nuts, including cashew nuts and ground nuts, falling under the tariff sub heading for nuts from the whole of the duty of excise leviable under the Central Excise Tariff Act, 1985, by a notification issued under rule 8(1) of the Central Excise Rules, 1944, which also supersedes the earlier notification and specifies its commencement date.

Excise duty exemption limiting levy to ten percent ad valorem for specified vegetables under tariff sub heading 0701.10.
An exemption limits excise duty on goods under Sub heading 0701.10 to ten percent ad valorem; qualifying items are bottled or canned vegetables as per Part V of the Second Schedule to the Fruit Products Order, 1955, and dehydrated peas and dehydrated vegetables. The measure is issued under rule 8(1) of the Central Excise Rules, 1944 and supersedes the prior 1982 notification, taking effect on the instrument's stated commencement date.

Omission of First Schedule references alters tariff cross-references for specified excisable goods manufactured for export under bond.
The notification directs omission of references in column (3), against Sl. Nos. 1-33, to item numbers of the First Schedule to the Central Excises and Salt Act, 1944, and to the First Schedule itself, wherever such references occur in relation to the excisable goods mentioned in that column, subject only to necessary grammatical adjustments, thereby removing those tariff cross-references for the listed entries.

Exemption from licensing updated to replace obsolete tariff references with current tariff headings, amending related notifications accordingly.
Exemption from licensing notifications are amended under rule 174A to substitute earlier item and sub-item references from the Central Excises and Salt Act, 1944 with corresponding Heading or Sub-heading references under the Central Excise Tariff Act, 1985, and to omit specified obsolete words, provisos, brackets and item-wise descriptors in the schedules of the listed notifications, thereby harmonising tariff terminology across those notifications.

Excisability of cotton twist and yarn: specified goods made subject to sub rule application and tariff classification.
Specification declares cotton twist, yarn and threads used for rewinding and classifiable under Chapter 52 as excisable goods to which sub-rule (7) of rule 173G, Central Excise Rules, 1944 applies, superseding the earlier 1971 notification.

Declared excisable goods under self removal procedure: specified petroleum, metals and selected products now treated as excisable.
Declaration of specified goods as excisable goods under the proviso to sub rule (1) of rule 173A, identifying petroleum products, selected carbon and chemical products, certain films and rubber, linoleum, specified metals and articles, graphite electrodes, permanent magnets and motor vehicles by tariff headings as declared excisable goods. The notification supersedes an earlier notification and excludes any assessee or class of assessees for whom the Collector has not issued the direction required under clause (c) of sub rule (4) of rule 173G.

Self removal procedure applies to specified excisable goods with listed exclusions and rescinds earlier central excise notifications.
The self removal procedure under Chapter VII-A is made applicable to all goods under the Central Excise Tariff Schedule except specified exclusions (tobacco products; matches; tyres, tubes and flaps subject to a capital investment exception; and certain man-made yarns, fibres and wastes). The notification rescinds listed prior central excise notifications and fixes the date on which the new specification comes into force.

Notification amendment replaces prior Central Excise notification citation, substituting a new departmental citation and setting its commencement.
The Central Government amends an existing Central Excise notification under sub rule (2) of rule 49 and rule 139 by substituting the opening paragraph citation: the earlier departmental reference and notification number are replaced with a revised departmental citation and notification number, and a commencement clause fixes the date on which this substitution comes into force.

Extension of warehousing rules: Chapter VII applied to specified excisable tariff headings, superseding prior notification.
The Central Government directs that the provisions of Chapter VII of the Central Excise Rules, 1944 shall extend to excisable goods under Heading Nos. 27.07, 27.10, 27.11, 27.12, 27.13 (except Sub heading 2713.12), 27.14 and 27.15 of the Schedule to the Central Excise Tariff Act, 1985, superseding notification No. 265/67 Central Excises and taking effect from 28th February, 1986.

Compounded levy on embroidery clarified as additional to duties on base fabrics under specified tariff chapters.
Compounded levy on embroidery is set as a duty per metre length of such machine per shift that is in addition to the duty leviable under the specified chapters of the Central Excise Tariff on the base fabrics used in the manufacture of embroidery in the piece, in strips or in motifs. The amendment substitutes the proviso clause in the earlier notification to make this additional levy explicit.

Amendment to exemption reference replaces prior schedule item citations with a specified tariff chapter, updating export exemptions.
The notification amends an earlier exemption notice by substituting the citation to specific First Schedule items of the Central Excises and Salt Act, 1944 with a reference to the corresponding chapter of the Central Excise Tariff Act, 1985, thereby updating the statutory cross-reference that governs export miscellaneous exemptions; the amendment is promulgated under the Central Excise Rules, 1944 and includes a specified commencement date.

Export rebate clarifies full excise duty remission for specified exports, with packing, approval, and drawback limits.
Amendment substitutes a Table specifying that most excisable goods exported outside India (excluding Nepal and Bhutan) are eligible for full duty remission with item-specific conditions: tobacco products and smoking mixtures qualify subject to packing restrictions; matches qualify if excise labels or stamps are not affixed; unused cinematograph films qualify when exported directly from the laboratory; iron and steel goods qualify except where export drawback applies. The amendment also prescribes graded rebate rates and Tea Board approval rules for package tea and exempts tea bags from the approval requirement.

Tariff Classification Update replaces item based references with Schedule headings, altering multiple excise rules and product classifications.
This amendment replaces item based references in the Central Excise Rules, 1944 with Chapter, Heading and Sub heading references from the Schedule to the Central Excise Tariff Act, 1985 for specified goods (including tea, salt, certain oils, cellulosic spun yarn, cotton yarn and certain drugs), omits rule 56C and rules 173PP/173PPP, and updates cross references across multiple rules; it is made under section 37 of the Central Excises and Salt Act, 1944 and takes effect on the twenty eighth day of February, 1986.

Set-off of duty allows adjustment where goods produced from duty-paid inputs are covered by substituted tariff entries.
Amendment substitutes the tariff Table entry to apply set-off treatment where goods produced from duty-paid inputs are specified as tyres, tubes and flaps and items related to motor vehicles and tractors including agricultural tractors, enabling adjustment of excise duty on such outputs under the Central Excise rule-making power.

Excise exemption for specified tyres: duty capped where conditions like OE marking and procedural compliance are met.
Notification provides excise duty exemption by capping duty on specified tyres, tubes and flaps under the First Schedule; categories include two- and three-wheeled vehicle components, powered cycles and rickshaws, tractors, cycles, and animal-drawn vehicle or hand-cart tyres. Exemptions are conditional: intended use as original equipment must be certified by an officer not below Assistant Collector, articles must carry prominent "O.E." marking where required and Chapter X procedures must be followed; animal-drawn vehicle items must bear a durable "ADV" marking; "powered cycle" is defined.

Tariff amendment: substitution of tyre size entries and specified excise rates for different tyre constructions.
The notification amends the annexed table of a prior Central Excise notification by substituting size figures for S. No. 2 and replacing S. No. 4 with a reorganised schedule that lists tyre sizes in groups A and B and prescribes distinct excise rates for rayon, nylon and radial tyres for each size subcategory, thereby changing the tariff entries and rates applicable to those motor vehicle tyres.

Commencement date set for Additional Duties of Excise (Goods of Special Importance) Amendment Act under section 1(2) authority.
The Central Government, exercising the statutory commencement power under sub-section (2) of section 1 of the Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1985, appoints a specific day as the date on which that Amendment Act shall come into force by formal notification, thereby bringing the Act into operation from the appointed date.

Commencement of Additional Duties of Excise (Textiles and Textile Articles) Amendment Act appointed, fixing its coming into force date.
The Central Government, exercising the power under sub section (2) of section 1 of the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985, appoints a specific February 1986 day as the date on which the Act shall come into force by statutory notification, thereby commencing the Amendment Act under the excise tariff and miscellaneous exemptions framework.

Commencement date appointed for Central Excise Tariff Act, bringing the Act into force by government notification.
By Notification No. 10/86 C.E. dated 5 2 1986, the Central Government, exercising the power conferred by sub section (2) of section 1 of the Central Excise Tariff Act, 1985, appoints the 28th day of February, 1986 as the date on which the Act shall come into force, thereby effectuating the Act's commencement for central excise tariff purposes.