Excise exemption for phosphorus trichloride used in manufacture of trimethyl phosphite, subject to specified procedural compliance.
Exemption for the excise duty on phosphorus trichloride used in the manufacture of trimethyl phosphite, relieving the whole of the duty leviable under the tariff schedule for that input. Where such use occurs outside the factory of production, the procedural requirements of the central excise rules (Chapter X) must be followed.

Addition of pesticide intermediates to the exemption annexure under central excise notification alters tariff coverage.
The Government, invoking section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 43/88-Central Excises by inserting three new Annexure entries after Sl. No. 41-Sl. Nos. 42-44-naming Cumene; Parachloro-N-Isopropyl Aniline; and Methyl chlorofermate, thereby expanding the list of pesticide intermediates covered by the miscellaneous exemptions schedule.

Excise exemption for specified cigarettes limits duty to prescribed rates and apportions liability between basic and additional duties.
Notification exempts cigarettes under tariff sub heading 2403.11 from excise and additional duty to the extent that duty does not exceed prescribed per thousand rates, distinguishes non filter and filter cigarettes by length bands with specified rates, and requires apportionment of the duty levied within those limits between the basic schedule levy and the additional duty in a 65:35 ratio.

Central Excise notification amendments redefine duty scope and update commodity descriptions, altering exemption and tariff application.
The Government amends specified Central Excise notifications under section 5A(1) to substitute wording that changes exemption and duty application: one change replaces a limitation phrasing with wording applying to the whole of the duty of excise leviable under section 3, while other substitutions expand petroleum product descriptions to include natural gasoline liquefied and reframe cement descriptions to specify Portland cement varieties and update the per tonne rate.

Excise duty exemption for specified cement and related materials, subject to prescribed rates and usage conditions.
Notification under section 5A exempts specified Chapter 25 goods from excise duty beyond the rates set in the Table, subject to conditions. Key operative provisions: clinker is nil rated when used in manufacture of listed cement sub headings and when Chapter X movement procedure is followed for use outside the producing factory; white cement and Portland cement are subject to specified ad valorem and per tonne rates respectively; marble tiles, slabs, granite, raw feed/slurry and certain minerals have specified rates or nil exemptions tied to use conditions, input use or duty paid provenance.

Central Excise amendment revises specified notifications to change tariff coverage and duty treatment under section 5A authority.
Under authority of section 5A(1), three Central Excise notifications are amended: omission of Sl. Nos. 2 and 3 from Notification No. 187/72; replacement of "all goods, except malt" with "all goods" in Notification No. 10/89 to include malt; and insertion into Notification No. 12/90 of two tariff entries establishing an ad valorem duty for one beverage-related heading (excluding items in earlier serials) and a nil-duty classification for another beverage-related heading.

Excise duty exemption for goods prepared and dispensed by automatic vending machines removes levy on specified beverages and ice creams.
Exemption from excise duty is granted for ice creams, fruit juices, milk shakes and other non-alcoholic beverages when those goods are prepared and dispensed by automatic vending machines, removing the whole of the duty otherwise leviable as specified in the Schedule to the Central Excise Tariff Act, 1985 under the power of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption for specified soya food products removes duty under the tariff schedule for qualifying items.
The notification exempts soya cheese, soya yoghurt, soya tofu, soya based food preparations for infant use, soya milk powder, soya noodles, soya macaroni and soya tempeh from the whole of the excise duty leviable under the Central Excise Tariff, provided they do not contain cocoa and fall within the relevant tariff subheading.

Tariff amendment expands Soya milk classification to expressly include sweetened and flavoured variants under excise notification.
Amendment substitutes the Table entry in Notification No. 103/90-C.E., replacing "Soya milk" with "Soya milk including sweetened or flavoured soya milk" under powers conferred by section 5A of the Central Excises and Salt Act, 1944, thereby broadening the product description for the specified goods of Chapter 22 in the notification's Annexure.

Exemption scope narrowed: cement exemption amended to exclude white portland cement meeting IS specification, altering tariff relief.
Amendment narrows a Central Excise notification by substituting for the words "exempts cement" the words "exempts cement other than white portland cement conforming to IS : Specification No. 8042 : 1989 and", thereby excluding white portland cement meeting that IS specification from the exemption.

Excise exemption amendment narrows covered cement to exclude White Portland Cement conforming to IS specification, revising the exemption table.
Central Government amends Notification No. 16/90-Central Excises by substituting, against S. No. 2, column (3) in the annexed Table, the entry "cement" with the entry excluding White Portland Cement conforming to IS : Specification No. 8042 : 1989, thereby refining the scope of the exemption for specified goods of Chapter 25.

Excise duty exemption for mats manufactured from grass, straw, rushes or reeds removes excise liability except for synthetic plaiting materials.
This notification exempts mats manufactured from grass, straw, rushes and reeds from the whole of excise duty otherwise leviable, providing tariff-based relief for products made from natural plaiting materials, and expressly excludes mats where the plaiting materials are synthetic or artificial.

Excise duty exemption for ultramarine blue permits manufacture duty-free when inputs have previously borne excise or customs duty.
Exempts ultramarine blue falling under the relevant tariff subheading from the whole of the excise duty leviable thereon, subject to a proviso that the exemption applies only where the ultramarine blue is manufactured out of ultramarine blue on which excise duty or additional customs duty has already been paid.

Armed Forces definition expanded to include central paramilitary units, extending excise notification coverage for ordnance factory goods.
The notification amends the Explanation to Notification No. 278/82 C.E., expressly defining "Armed Forces of the Union" to include specified central paramilitary and security organisations (Central Reserve Police Force, Indo Tibetan Border Police, Special Services Bureau, Border Security Force, Central Industrial Security Force and National Security Guard) for the purpose of excise treatment of goods manufactured in Central Government ordnance factories, under the powers in section 5A of the Central Excises and Salt Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.

Excise duty exemption for donated relief goods enabling tax-free supply to earthquake victims, subject to certification and distribution checks.
Exemption from excise duty and additional excise duty is granted for specified relief goods donated or purchased from cash donations for earthquake relief in the State, subject to manufacturer certification of intended free, non discriminatory distribution, direct shipment from factory to authorised relief agencies, and production within a prescribed period of a district certificate confirming free, non discriminatory distribution.

Tariff amendment: ad valorem duty prescribed for a specified plastics tariff entry under powers conferred by Section 5A.
The Central Government, exercising powers under Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 53/88-C.E. by substituting in the Table, against Sl. No. 11 in column 4, the entry "10% ad valorem" to prescribe an ad valorem duty for the specified plastics item.

Footwear component exemption revised: scope narrowed and subject to restriction where input duty credit has been taken.
Amendment substitutes the table entry to redefine excise exemptions for footwear components: all component parts of footwear except soles, half soles, heels and combined soles and heels are covered, provided no input duty credit has been availed; soles, half soles, heels and combined soles and heels made of wood or leather and soles designed for sponge rubber chappals are separately identified.

Medicinal grade oxygen exemption: direct use or manufacture-based use permitted subject to prescribed procedural compliance.
The amendment exempts oxygen when used as medicinal grade oxygen directly without further manufacture, and exempts oxygen used in the manufacture of medicinal grade oxygen provided that, when such use occurs outside the factory of production, the procedural requirements of the Central Excise Rules governing such movement and use are followed.

Exemption narrowed: amendment excludes malt from a general excise exemption, making malt subject to central excise.
The notification amends Notification No. 10/89-Central Excises by substituting the words "all goods," with "all goods, except malt," thereby excluding malt from the miscellaneous exemption under Chapter 11 and placing malt outside the exempted category under the existing tariff notification.

Duty exemption for excisable goods: DTA sales from EOUs/FTZs allowed subject to customs-equivalent duty floor and nil-rate exclusion.
Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.