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Glass and Glassware [Tariff Item 23A]
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Excise exemption for rough ophthalmic glass blanks removes whole duty under section 3 as a limited-time measure.
The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts rough ophthalmic glass blanks including flint buttons falling under sub-item (5) of Item No. 23A of the First Schedule to the Central Excises and Salt Act, 1944, from the whole of the duty of excise leviable under section 3 of that Act, with the exemption limited to the specified articles and duration.
Vegetable Product [Tariff Item 13]
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Excise duty waiver: government directs non-recovery of short-levied excise and special duties on certain vegetable products for a specified period.
Central Government directs non-recovery of that portion of excise duty and special duties payable on certain varieties of vegetable products (Tariff Item 13) which, owing to an administrative practice between 15 October 1983 and 29 April 1984, were short levied; the direction, issued under section 11C of the Central Excises and Salt Act read with provisions of the Finance Acts of 1983 and 1984, relieves taxpayers from payment of that portion of duty and special duties short levied in accordance with the practice during the stated period.
Amending Notification
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Amendment to Central Excise notifications: targeted substitution of tariff and exemption table entries revising specified entries.
Amendment exercises authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to substitute specified entries in the Tables annexed to three named Central Excise notifications, replacing particular column entries with revised descriptions or tariff/exemption entries and thereby altering the tariff or exemption entries recorded against listed serial numbers.
Glass and glassware [Tariff Item 23A]
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Notification amendment substitutes tariff entry to list glass bangles, glass beads and glass chattons as exempted items.
Exercising powers under the Central Excise Rules, the Central Government amends the earlier notification by substituting, in the Table against the specified serial number and column, the entry with the description "Glass bangles, glass beads and glass chattons," thereby altering the tariff-item description used for classification or exemption.
All Goods Falling Under Tariff Item 68
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Excise duty exemption for specified tariff goods where manufacturer supplies items to ministry for official use.
The notification exempts all goods within the specified tariff classification manufactured by M/s. National Instruments Limited and supplied by them to the Ministry of Defence for official use from the whole of the excise duty leviable under the Central Excises and Salt Act, exercised under powers conferred by the Central Excise Rules.
Exemption to certain goods if cleared for display in any fair or exhibition
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Exemption for exhibition goods: duty-free display allowed subject to approval certificate, bond to ensure return or duty payment, and procedural compliance.
Duty exemption for goods listed in the Schedule when cleared for display at fairs or exhibitions, subject to production of an approval certificate, execution of a bond with security to ensure return of goods within the prescribed period or payment of duty if not returned, adherence to movement and accounting procedures specified by the Commissioner, and conditions for exceptional on-site sales requiring notice to the Proper Officer and payment of duty.
Exemption notification not to apply to goods produced in a hundred percent export oriented undertaking
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Exemption notifications: not to apply to goods from fully export oriented undertakings when allowed for domestic sale.
Exemption notifications under sub rule (1) of rule 8 of the Central Excise Rules, 1944 shall not apply to goods produced or manufactured in a hundred per cent export oriented undertaking when those goods are allowed to be sold in India; this directive was later rescinded by a subsequent notification.
Exemption to capital goods, components and raw materials cleared for repair of goods falling under Headings 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible drilling or production platforms) and 89.06
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Excise exemption for ship repair inputs: duty relief subject to certificate and concessional removal procedures.
Capital goods, components and raw materials cleared for repair of goods under headings 8901, 8902, 8904, 8905 (excluding floating or submersible drilling or production platforms) and 8906 by ship repair units are exempt from central excise duty, provided the manufacturer produces a certificate from the indenting ship repair unit confirming sole use for such repairs and the unit's registration, and the removal follows the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The notification was subsequently rescinded effective 1 July 2017.
Supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/82-Central Excises and 3/82-Central Excises, dated the 1st January, 1982
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Excise exemption for non-powered match manufacture limited by production caps and conditional packing rules.
Exemption from excise duty is granted for matches manufactured without the aid of power, applicable to first clearances for home consumption from a factory within prescribed annual and monthly production caps and subject to prior-year clearance limits. The exempt amount is adjusted upward when bamboo is used for splints or veneers, and matches with bamboo splints packed in forty-count boxes attract a reduced rate relative to fifty-count packing. The exemption excludes boxes with outer or inner slides of card board. An explanatory list specifies mechanical processes that are not deemed to be carried on with the aid of power.
Exemption go goods sent abroad as exhibition in International Trade Fair or for Demonstration or carrying out tests or trials.
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Exemption for goods sent abroad for exhibition, demonstration or testing: duty waived if prescribed procedure is followed.
Exemption applies to excisable goods sent abroad as exhibits at International Trade Fairs or Exhibitions and to goods sent abroad for demonstration, tests or trials, exempting them from the whole of excise duty provided the prescribed procedural requirements under the relevant Central Excise rules are followed; the exemption was subsequently amended to widen covered purposes and later rescinded by a subsequent notification.
Exemption to cost of durable packing supplied by buyer for Glucose, petroleum products, acids, resins and other specified goods.
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Exemption for buyer supplied durable packing removes excise on packing cost for specified goods when returnable to buyer.
Exempts from excise duty the portion of duty equivalent to the cost of durable packing supplied by the buyer and returnable to the buyer for specified excisable goods listed in the Table, provided the packing is durable and buyer supplied and the goods fall under the relevant Chapter, Heading or sub heading of the Central Excise Tariff.
Exemption to products of various specified Industry – (Coir, Cashew, Tanning and Oil Mill and Solvent Extraction)
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Excise duty exemption for goods manufactured in specified industries, subject to limited product exclusions and later amendments.
Notification No. 115/75-CE exempts goods manufactured in factories of specified industries - Coir, Cashew, Tanning, Oil Mill and Solvent Extraction, and Rice Milling - from the whole of the excise duty leviable, subject to express product exclusions such as rubberised coir mattresses and specified edible/refined and fixed vegetable oils as modified by later amendments, and was ultimately rescinded by a subsequent notification.
Exemption to goods produced in a technical, educational and research institute
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Excise exemption for institute-produced goods subject to certification, recordkeeping and inspection by excise officers.
Exempts from the whole of excise duty goods produced in a technical, educational and research institute when produced during technical training or while carrying out experiments or research, conditional on satisfaction of an officer not below Assistant Commissioner that production was in the specified manner and on furnishing required certificates/evidence, maintaining prescribed records, and permitting inspection of premises by Central Excise officers.

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