Exemption from excise duty: specified tariff subheadings subject to notified effective duty rates limiting excess levy.
Notification exempts goods under specified tariff sub-headings from excise duty to the extent that duty exceeds the notified effective rates; it supersedes an earlier notification and implements the exemption in the public interest by listing each sub-heading, describing the scope as all goods, and specifying the corresponding effective duty (including nil rates and one ad valorem effective rate).

Exemption scope expanded to include capital goods alongside components and raw materials under Central Excise notification amendment.
The government substitutes the words "components and raw materials" with "capital goods, components and raw materials" in the existing notification, thereby extending the exemption's operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.

Definition of Armed Forces of the Union expanded to include central police forces for excise exemption applicability.
Amendment appends an Explanation to Notification No. 278/82 clarifying that Armed Forces of the Union includes the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard, each as constituted under their respective statutory enactments, thereby extending the notification's definitional scope for exemption purposes.

SSI exemption extended by substituting the prescribed expiry date and omitting a notification paragraph under section five A.
Government amends two Central Excise notifications affecting the SSI exemption: Notification No. 175/86-C.E. has its proviso expiry date substituted to extend the exemption period, and Notification No. 462/86-C.E. has paragraph 2 omitted, thereby changing that notification's operative content, pursuant to powers under section 5A of the Central Excises and Salt Act.

Exemption from special excise duty: goods made in free trade zones or export-oriented units are relieved from the entire duty.
Goods produced or manufactured in a free trade zone or in hundred per cent export-oriented undertakings are exempted from the whole of the special duty of excise leviable under the applicable statutory provision for goods falling under the Schedule to the Central Excise Tariff Act, 1985 when produced in the specified units.

Set-off of special excise duty on inputs permits exemption equal to duty already paid on inputs used in manufacture.
The Central Government exempts finished goods from special excise duty to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to applicability only where specific notifications exempt those goods to the extent of duty paid on the specified inputs; the 1991 notification supersedes the earlier notification.

Effective special excise duty rates fixed for schedule goods: specified headings nil; other goods subject to a reduced excise rate.
The Central Government, under section 5A of the Central Excises and Salt Act and section 4(4) of the Finance Act, 1991, exempts goods in the annexed Table from that part of special excise duty exceeding the effective rates specified. The Table sets two categories: specified tariff headings and sub-headings attract a nil effective special duty; all other Schedule goods attract an effective special duty calculated as a percentage of the excise duty chargeable under the Central Excise statute, subject to existing notifications.

Rescission of exemption notifications: administrative withdrawal terminates prior exemption instruments under excise authority.
The Central Government rescinds specified prior notifications concerning miscellaneous exemptions under the Central Excises framework, invoking its administrative powers under excise and finance legislation and acting in the public interest, thereby terminating the operative effect of those notifications and the exemptions they conferred.

Exemption from special excise duty for goods made in free trade zones or export-oriented units now effective.
Exemption from special excise duty is granted for goods falling under the Central Excise Tariff Schedule when produced or manufactured in a free trade zone or in a hundred per cent export oriented undertaking, relieving such goods from the whole of the special duty of excise leviable under the specified sub clause.

Set-off of special excise duty: goods exempted to extent of duty already paid on inputs when corresponding notifications issued.
Exemption allows set-off of special duty of excise paid on specified inputs against the special duty leviable on the final goods manufactured from those inputs, reducing the duty on final goods by an amount equivalent to duty already paid on inputs, but only where the Central Government issues a notification exempting those goods to the equivalent extent for the specified inputs.

Exemption from special excise duty removes duty liability for specified tariff-schedule goods under Finance Act for a limited period.
Notification No. 6/91-C.E., dated 5 March 1991, exempts all goods listed in the Central Excise Tariff Schedule from the whole of the special excise duty leviable under the Finance Act, 1990, the exemption being exercised under central excise statutory powers on public interest grounds and applying for the period from 5 March 1991 to 31 March 1991.

Special excise duty effective rates limit excess levy, with listed tariff items exempt and others subject to a residual rate.
Notification exempts goods from that portion of special excise duty exceeding specified effective rates. Goods within listed tariff headings are assigned a nil effective rate; all other goods in the Schedule are subject to an effective rate equal to five per cent of the excise duty chargeable under the Central Excises and Salt Act, subject to any applicable notifications.

Excise exemption amendment adds gauge specific tariff entries for bogie and wagon units with per unit excise specifications.
The notification amends the central excise tariff by inserting the qualifier "broad-gauge" into an existing item and adding three new tariff-table entries for distinct wagon types-broad-gauge open eight-wheeler bogies, metre-gauge open eight-wheeler tank wagons, and metre-gauge eight-wheeler covered wagons-each entry specifying a per-unit excise amount for the identified wagon type.

Tariff classification amended to add power tiller tyres and aero-tyre tubes, modifying excise notification coverage.
The Central Government, exercising statutory authority, amends Notification No. 150/90-Central Excises by substituting the phrase describing goods so that "aero-tyres" under the referenced tariff subheading is replaced with "aero and power tiller tyres" under that subheading and additionally includes "tubes for aero-tyres" under a related subheading, thereby broadening the notification's tariff coverage.

Central Excise amendment revises tyre and tube tariff entries and adds a specific duty rate for power tiller tubes.
Amendment to a Central Excise tariff notification substitutes and expands specified tyre size and type entries in the Table to Notification No. 41/89-C.E., and inserts a new serial entry for tubes for power tillers with an applicable rate of duty, thereby altering tariff classification and duty treatment under the existing notification framework.

Declaration of free trade zone defines territorial boundaries and enclosure specifications, amending central excise notification accordingly.
Declaration establishes the Madras Export Processing Zone by substituting clause (1) in the Explanation to Notification No. 236/85-C.E., identifying the Zone through specific survey numbers and local designations, fixing its location relative to ports and airports, and providing a detailed textual perimeter description with distances, bearings and contiguous features, including lengths of masonry compound wall and barbed-wire fencing to yield an aggregate circumference for the enclosed area.

Exemption for export-oriented and free trade zone goods: excise liability capped at customs-equivalent duty when sold domestically.
Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.

Excise exemption for large-capacity electric generating sets removes central excise duty on qualifying generators under specified tariff heading.
A government notification exempts electric generating sets of specified large capacity classified under the Central Excise Tariff schedule from the whole of central excise duty, exercising statutory authority to grant public-interest relief and thereby removing excise liability on qualifying generators under the relevant tariff classification.

Excise exemption for computer equipment permits duty-free supply to software exporters subject to certification and bond guarantees.
Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.

Excise exemption for coin-production metal scrap permitted when material is job-processed and returned for coin manufacture.
Exemption from whole excise duty is granted for waste and scrap of Cupro-nickel and Aluminium Magnesium arising during coin production and falling under Chapters 74, 75, 76 or 81, provided such material is cleared from the mint to a job-worker for conversion into strips on a job basis and the mint gives an undertaking at clearance to the Assistant Collector that the strips will be returned for use in coin production.