Exemption for duty free licence holders: procedural condition tied to Rules 156A and 156B now withdrawn.
Exemption to goods supplied to a person holding a duty free import licence is amended: the Central Government, under section 5A of the Central Excises and Salt Act, 1944, has directed that in Notification No. 82/92 Central Excises dated 27 August 1992, condition (iii) shall be omitted, thereby removing the previously prescribed procedural condition governing such exemptions.

Excise duty on monofilament graded by availability of input duty credit, with a lower rate where no credit is claimed.
The notification substitutes the table entry for tariff headings 5406.11 and 5406.12 to impose differential ad valorem excise duties on monofilament of high density polyethylene and polypropylene, providing a lower duty rate when no input duty credit has been claimed under the Central Excise Rules and a higher rate for all other cases.

Excise duty on spandex yarn imposed by tariff amendment, adding a tariff entry and ad valorem duty obligation.
The Central Government amended an earlier excise notification to insert a new tariff table entry classifying Spandex Yarn under a specified tariff heading and prescribing a 10% ad valorem excise duty, thereby bringing Spandex Yarn within the excise charge regime by adding the new serial entry to the annexed Table of the notification.

Waste of synthetic filament exemption extended for captive consumption and job work use in manufacture of specified goods.
Exemption for waste of synthetic filament under tariff heading/sub heading 5401.10 is added to earlier Central Excise notifications so that such waste is exempt when captively consumed in the manufacture of specified goods or when manufactured as job work and used in the manufacture of specified goods.

Partial excise exemption for specified fuel inputs when duty exceeds consumption linked liability under manufacture rules.
Partial excise exemption applies to kerosene, LPG and other petroleum gases when used to manufacture specified end products by exempting duty in excess of that attributable to the quantity actually consumed. Eligible consumption is calculated by deducting from quantities received the amounts returned to the refinery or supplying factory (including mineral oil generated in manufacture and returned under declaration), and that consumption figure determines the exemptible portion of duty.

Rescission of exemption: government rescinds prior notification affecting rubber balloons, reinstating central excise charge treatment.
The Central Government rescinds Notification No. 97/94-C.E. (25 April 1994) concerning rubber balloons, withdrawing the prior exemption and restoring the earlier central excise treatment as an administrative measure taken in the public interest by a notification dated 22 June 1994.

Excise exemption limits central excise liability on specified medicinal goods by capping duty at a fixed ad valorem rate.
Central Government exempts specified medicinal-grade chemicals and anaesthetics from that portion of central excise duty in excess of an ad valorem rate of 5%, identifying the affected goods by their Central Excise Tariff chapter headings and listing medicinal grade hydrogen peroxide, medicinal grade oxygen, and anaesthetics in the annexed Table.

Notification amendment removes specified table entries, withdrawing exemptions related to medical grade gases and adjusting excise coverage.
The Central Government, exercising powers under Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 6/94-Central Excises by omitting Serial Numbers 7, 8 and 9 and their corresponding entries from the Table annexed to that notification, thereby removing those listed exemptions related to medical grade gases.

Rescission of notification removes a central excise exemption for medical equipment under statutory executive power.
The Central Government, exercising powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, hereby rescinds Notification No. 116/88 Central Excises dated 1st March, 1988 by issuing Notification No. 112/94 dated 3rd June, 1994, the rescission being taken on the stated ground of necessity in the public interest and resulting in withdrawal of the prior excise notification concerning medical equipment.

Excise duty cap for medical instruments: liability limited to a specified ad valorem rate under notification.
Exemption limits excise liability on specified medical, surgical, dental and veterinary instruments to an ad valorem duty of five percent by exempting that portion of duty in excess of the five percent rate for goods falling under the enumerated tariff headings, as set out in the notification dated 3-6-1994; the Table lists the relevant headings and describes the covered goods as all goods within those headings or all goods for medical, surgical, dental or veterinary use.

Excise duty on medical, surgical and veterinary furniture prescribed under amended central excise notification, adding a specific ad valorem rate.
Amendment to Notification No. 55/94 Central Excises adds a new tariff entry subjecting medical, surgical, dental and veterinary furniture and parts thereof to an ad valorem duty, effected under the powers of sub section (1) of section 5A of the Central Excises and Salt Act, 1944, and described in the Table annexed to the notification as a distinct serial entry.

Compounded levy for cold rolling machines set at fixed monthly duty; pro-rata applied for the initial application month.
Fixes a compounded levy of rupees ten thousand per cold rolling machine per month for machines used in cold rolling stainless steel pattis/pattas under rule 96ZB. When a manufacturer first applies under rule 96ZA to avail special provisions, the duty for the month in which the application is granted shall be calculated pro rata based on total days in that month and days remaining from the grant date.

Duty reduction for motor vehicles: lower ad valorem rates and removal of petrol vehicle distinction for lighter vehicles.
The notification amends the central excise tariff table to reduce ad valorem duties on motor vehicles and to replace fuel type distinctions with a simplified weight based classification, aligning duty treatment irrespective of petrol or other fuel propulsion.

SSI exemption: brand name restriction inapplicable to goods of Heading 83.01 under amended central excise notification.
The substituted proviso provides that paragraph 4 shall not apply to goods of Heading 83.01 bearing a name or mark (such as symbol, monogram, label, signature, invented word or writing) in respect of which no person has the right as proprietor or user to use such name or mark in respect of the said goods.

Excise exemption for specific stainless steel, aluminium and copper items applies when processed or used captively in utensil manufacture.
Amendments insert nil-duty entries: stainless steel pattis/pattas (72.19/72.20) exempt when subjected to any process other than cold rolling; stainless steel, aluminium and copper circles (72.22, 76.06, 74.09) exempt when used within the factory of production in the manufacture of utensils.

Brand name restriction relaxed for SSI exemption: goods with unclaimed symbols or invented marks excluded from paragraph 4.
Notification 105/94 amends Notification No.1/93 by inserting a proviso that paragraph 4 shall not apply to goods under Heading 83.01 bearing a symbol, monogram, label, signature, invented word or writing in respect of which no person has proprietary or user rights to use such name or mark.

Split air-conditioner duty reduced for passenger transport vehicles, lowering excise burden through a tariff notification amendment.
The Central Government amended Notification No. 46/94-Central Excises by inserting entry 12A in the annexed Table to classify split air-conditioners intended for use in passenger transport motor-vehicles of specified higher gross vehicle weight and to prescribe a 30% ad valorem excise duty under Heading 84.15.

Excise exemption for umbrellas under heading 6601 removes the excise duty levy on those goods in the tariff schedule.
Exemption of umbrellas and their parts from excise duty under tariff classification Heading 6601, with the government exempting all goods under sub heading 6601.00 of the Central Excise Tariff Schedule from the whole of the excise duty leviable thereon on public interest grounds.

Excise exemption for soap produced without power or steam for heating conditions duty relief on non-use of powered heating.
The notification adds a tariff entry exempting soap from central excise provided that, in or in relation to its manufacture, no process has been carried on with the aid of power or of steam for heating; the exemption is effected by amendment to the Table of the earlier notification under the excise statute.

Excise exemption for corrugated packaging: packaging and certain converted paper exempted when manufacture intent and production conditions met.
The notification adds exemptions for cartons, boxes, containers and cases of corrugated paper or paperboard and for corrugated paper or paperboard; converted paper and paperboard are exempt only when intended for manufacture of those packaging items and not produced in a factory that manufactures paper or paperboard from pulp. "Corrugated paper or paperboard" is defined to include single faced or double faced constructions and heavier multi ply boards built with alternating corrugated and flat layers.