Excise duty wording amendment clarifies that additional duty under the Customs Tariff Act is treated as already paid.
Amendment substitutes the words in the Table to Notification No. 31/93-C.E., against Sl. No. 50, column (3), replacing "has already been paid." with the words that payment may be made "under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act has already been paid," clarifying the reference to additional duty within that Table entry.

Exemption for rags and trimmings from excise when produced in export oriented undertakings and sold in India.
The notification exempts rags, trimmings and tailor cuttings from the whole of the duty of excise when produced in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India under the Export and Import Policy, subject to the percentage of waste not exceeding the limit fixed by the Board of Approvals for hundred per cent export oriented undertakings.

Duty floor for EHTP unit goods: exemption subject to not being lower than duty on like goods outside preferential zones.
The amendment substitutes the proviso to require that duty payable on goods manufactured in an EHTP unit under the exemption shall not be less than the excise duty leviable on like goods produced outside export oriented undertakings, export processing zones or EHTP units as specified in the Schedule and relevant notifications; the minimum duty rule does not apply to goods chargeable to a nil rate under the Customs Act as read with applicable notifications.

Excise exemption for export-oriented production limits domestic excise to a customs-derived benchmark while preserving minimum duty.
Exemption grants that excisable goods produced in a hundred per cent export-oriented undertaking or free trade zone and allowed to be sold domestically are exempt from excise duty to the extent that duty exceeds an amount calculated by reference to fifty per cent of the customs duties leviable on like imported goods. A floor is maintained: duty under this notification cannot be less than the excise duty applicable to like goods produced outside such units as determined by existing central excise notifications and rules. Electronics Hardware Technology Park units approved under the specified scheme are excluded from this exemption.

Exemption for earthquake victims extended by central excise notification; prior expiry substituted with 31 March 1994 deadline.
The Central Government amends Notification No. 97/93 Central Excises to extend the period of the exemption for earthquake victims by substituting the earlier expiry date in paragraph (2) of the principal notification with a later date, thereby prolonging the duration of the exemption.

Exemption for foundry grade pig iron: duty waived if specified phosphorus content and produced using coke, time-limited.
Exempts foundry grade pig iron under the relevant tariff classification from the whole of excise duty where the pig iron meets a prescribed phosphorous content and is produced by a unit other than an integrated steel plant using coke as the principal fuel; the exemption is granted under statutory power and is limited in duration by the notification's expiry.

Central excise tariff amendment adds an entry for matches in retail boxes, adjusting their excise classification and rate.
Amendment to Notification No. 116/85-Central Excises adds a new table entry specifying matches packed in retail boxes of forty, setting a charge per hundred boxes, under the authority of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise duty exemption for goods donated for earthquake relief, subject to manufacturer certification, direct supply, and local authority certificate.
All excisable goods donated or purchased out of cash donations for earthquake relief in the affected States are exempt from excise duty provided manufacturers certify on clearance documents that goods are for gratis relief, goods are sent directly from factory or warehouse to the Central or State Governments or their approved relief agencies, and the manufacturer produces a District Magistrate's certificate to the Central Excise Officer within three months of removal or within any extended period allowed by the Assistant Collector.

Rescission of notification under Central Excises Act withdraws prior exemption for electric generating sets using public interest power.
The Central Government, invoking its power under the Central Excises and Salt Act, rescinded Notification No. 168/90-Central Excises, thereby withdrawing the miscellaneous exemption previously granted to electric generating sets by issuing Notification No. 96/93-C.E.

Excise notification amendment adjusts tariff tables, inserting motor and generator entries and deleting an existing table item.
The Government, exercising its statutory executive power, amends prior excise notifications by inserting a new table entry for chapters 85.01 and 85.02 covering "All goods" into the table of notification No. 51/93 after S. No. 20, and by omitting S. No. 5 and its entries from the table annexed to notification No. 52/93, thereby altering tariff schedule coverage for electric motors and generators.

Excise exemption amendment: substitution of nil entry and widening sulphur description in notification, altering tariff treatment.
Amendment to Notification No. 7/92 C.E. exercises section 5A powers to revise the Table: it substitutes the entry "Nil" in column (5) against Serial No. 10 and replaces the words "sulphur powder" with "sulphur" in column (3) against Serial No. 12, thereby altering the exemption/tariff notation and the commodity description for classification purposes.

Amendment to exemption scope: synthetic filament yarn exclusions expanded to include polypropylene and polybutylene terephthalate.
Government amends Notification No. 31/93 Central Excises by substituting, against Sl. No. 20 in the Table, the words in column (3) so that synthetic filament yarn and sewing thread exclude polyamides, polyester, polypropylene and polybutylene terephthalate, thereby narrowing the exemption description.

Exemption scope: notification amended to exclude excisable goods from Electronics Hardware Technology Parks units approved under the export scheme.
The amendment adds a paragraph excluding application of the notification to excisable goods produced or manufactured in Electronics Hardware Technology Parks units operating under the export oriented unit scheme, conditioned on approval by the Inter Ministerial Standing Committee under the relevant Ministry of Industry notification as amended.

Exemption of excise for electronic hardware park units permits limited domestic sale, subject to duty measured against customs equivalents.
All excisable goods manufactured in an Electronic Hardware Technology Park Unit under the hundred per cent export oriented scheme and allowed to be sold in India up to a limited proportion of total production are exempted from so much of excise duty as is in excess of an amount calculated by reference to customs duties on like imported goods; a minimum aggregate duty floor applies (being either an ad valorem duty floor or the excise duty specified in the tariff schedule, whichever is higher), with nil rated customs goods excluded and apportionment of the ad valorem amount among customs duties.

Excise exemption for goods in electronics hardware parks enables duty free manufacture for export subject to approval and procedures.
An excise exemption applies to capital goods, components and raw materials brought into Electronics Hardware Technology Park units for manufacture or development of electronics hardware and software under an approved export oriented scheme, covering central and additional excise duties, subject to Committee approval, direct supply and export use, export performance obligations, payment of duty on domestic clearances, compliance with specified Central Excise Rules procedures and payment of duty on unused goods after the export period.

Small Scale Industry exemption thresholds updated, expanding eligibility under amended central excise investment limit rules for manufacturers.
Amendment under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 substitutes two sub-clauses in paragraph 2(b) of Notification No.1/93-Central Excises to revise the maximum investment ceilings that determine entitlement to the S.S.I. central excise exemption for the categories in clause (1) sub-clauses (b) and (c) and clause (2) of paragraph 1.

Excise exemption for intra-factory parts: duty waived where parts are used to manufacture specified vehicle goods.
The Central Government exempts parts, when used within the factory in which they have been produced, in the manufacture of goods falling under specified tariff headings, from the whole of the duty of excise leviable on those parts as specified in the tariff schedule.

Excise duty amendment alters tariff on glass and glassware under Central Excises Act, substituting a new ad valorem rate.
The Central Government, invoking statutory powers to amend excise notifications, issued Notification No. 87/93-C.E. dated 4-5-1993 to modify Notification No. 52/86-Central Excises: in the Table annexed to that notification, the entry at Sl. No. 10, column (4) is substituted with the entry "Fifteen per cent ad valorem," thereby altering the tariff entry applicable to glass and glassware.

Excise duty exemption caps payable duty for specified tariff goods at a fixed ad valorem rate under statutory public interest power.
Exemption limits excise duty on goods falling under sub heading No. 6908.10 to an amount not exceeding the duty calculated at an ad valorem rate of thirty percent, pursuant to the Central Government's power to exempt duties under the relevant statute on grounds of public interest and by reference to the Schedule to the Central Excise Tariff Act, 1985.

Excise duty exemption for cellulose insole board caps excise liability to a specified ad valorem rate under statutory power.
Exempts cellulose insole board or sheets under Chapter 48 from central excise duty to the extent duty exceeds the amount calculated at the prescribed ad valorem rate, exercising statutory power on public interest grounds to cap excise liability on those specified goods.