Duty exemption for Served from India certificates allows import of capital and professional equipment subject to actual user and certification conditions.
Exemption allows duty-free clearance, against a Served from India Scheme Certificate issued by the Regional Authority, of capital goods (including spares), office and professional equipment, office furniture and consumables for hotels, stand-alone restaurants and other service providers, subject to non-transferability, sufficient certificate balance, actual user conditions for manufacturing-related capital goods with endorsement and undertaking on non-compliance, and submission of installation/use certification within six months or extended period.

Notification amendment substitutes commissionerate and appellate listings, revising territorial administrative designations under central excise authority.
Amendment substitutes the Sl. No. 71 entry in Notification No.25/2005-Central Excise (N.T.), revising the listed Commissioner of Central Excise Visakhapatnam-I and Visakhapatnam-II and the Commissioners of Central Excise (Appeals) Visakhapatnam-I through Visakhapatnam-IV, effected under powers conferred by sub-section (1B) of Section 35B of the Central Excise Act, 1944.

Exemption of goods: entry replaced with 'All goods', expanding the scope of the Central Excise notification.
The Central Government amends Notification No. 5/2006-Central Excise by substituting the entry in column (3) of the Table against the designated serial number with the expression "All goods", thereby altering the scope of that Table entry under the principal notification as published and further amended.

Default in duty payment requires paying excise duty per consignment without using CENVAT credit until arrears and interest cleared.
Where an assessee defaults in payment of excise duty beyond thirty days from the due date, the assessee must pay excise duty for each consignment at the time of removal without utilizing CENVAT credit until the outstanding amount and interest are paid; failure to comply will result in goods being deemed cleared without payment and applicable consequences and penalties.

Effective date set for commencement of amendment treating certain goods as deemed manufacture under Central Excise law.
Appoints the effective date for commencement of the amendment to deem certain goods as manufacture for Central Excise, invoking clause (b) of section 66 of the Finance Act, 2006, and designating the date on which that provision becomes operative; the amendment concerns parts of automobiles, a plant growth regulator and toothbrushes.

MRP valuation updated: prescribed percentage values set for automobile parts, plant growth regulator and toothbrush.
Amendment to the Central Excise valuation TABLE prescribes MRP-based valuation percentages for parts, components and assemblies of automobiles, plant growth regulator, and toothbrush by exercise of powers under section 4A of the Central Excise Act, 1944, with the prescribed percentages becoming effective from the notified commencement date.

Effective rate of duty expanded to include LPG and CNG driven vehicles alongside petrol driven vehicles under Central Excise amendment.
The notification substitutes the words "Petrol driven vehicles" with "Petrol, Liquefied Petroleum Gases (LPG) or Compressed Natural Gas (CNG) driven vehicles" in the Table to the principal Central Excise notification, thereby extending the stated effective rate of duty to vehicles driven by LPG and CNG alongside petrol. The amendment is made under the power conferred by sub section (1) of section 5A of the Central Excise Act, 1944 and notes its connection to the principal notification and its earlier amendment.

Export duty exemptions expanded to allow temporary capital goods removal and transfers to SEZ/STP/EHTP/EOU with procedural safeguards.
The notification permits temporary removal of capital goods for testing, repair, calibration, refining and return without payment of duty upon intimation and account maintenance; allows supply or transfer of goods and capital goods by user industries to SEZ, STP, EHTP units or other EOUs for export-related purposes subject to intimation, proper accounts and rewarehousing; clarifies a user-industry reference in paragraph five; restates exemptions for spares, components and promotional materials within specified FOB limits excluding such value from NFE and Domestic Sale Entitlement; and allows certified clearance of leftover textile fabric into the domestic tariff area on payment of duty against transaction value within a prescribed ceiling.

Exemption extension for cement and steel in tsunami relief construction extended, prolonging duty-free benefit for eligible projects.
The government amends Notification No. 32/2005-Central Excise by substituting the expiry date in paragraph 5, thereby extending the exemption for cement and steel used in construction of houses in tsunami areas; the amendment is a temporal modification that does not change eligibility or scope of the original relief.

Exemption for food and waters not cleared in sealed containers now attracts nil duty under amended notification.
The amendment inserts two tariff entries in Notification No.3/2006 to declare food preparations (2106 90 99) and waters (2201 90 90) "not cleared in sealed containers" as attracting nil duty, and substitutes the S.No.16 description to read "Sugar confectionery (excluding white chocolate and bubble gum)".

Tariff classification correction: substitution of specified tariff headings in central excise notification, altering affected item codes.
Corrigendum to a central excise notification directs replacement of the reference "28 or 31" with "29 or 38" in the identified line of the original notification, constituting a focused substitution of tariff identifiers without amending other provisions.

Exemption from National Contingency Duty amended to omit specified table entries, narrowing applicable exemptions.
The Central Government, exercising powers under the Central Excise Act and the Finance Act, amends Notification No. 26/2001-Central Excise by directing that in the Table to that notification the entries in columns (2) and (3) against the first serial entry shall be omitted, as effected by Notification No. 28/2006-Central Excise dated 25 April 2006.

Cenvat Credit amendment expands Rule 9(1)(e) to include an additional sub-clause, altering prescribed document references.
The CENVAT Credit Rules are amended by substituting in Rule 9(1)(e) the words "sub-clauses (iii), (iv) and (v)" with "sub-clauses (iii), (iv), (v) and (vii)", thereby including sub-clause (vii) among the prescribed document and account references for CENVAT credit compliance.

Cenvat credit amendment updates notification reference and expands credit eligibility, clarifying scope of inputs.
Amendment revises the reference to applicable notifications governing CENVAT credit eligibility by substituting an additional notification into the operative clause so that claimants must consider either the earlier notification or the newly inserted notification, as applicable; the change becomes effective upon publication in the Official Gazette.

Cenvat Credit amendment removes the Explanation to rule 2 clause (p), effective on publication in the Official Gazette.
Notification No. 8/2006-Central Excise (N.T.) (CENVAT Credit (Third Amendment) Rules, 2006) omits the Explanation to clause (p) of rule 2 of the CENVAT Credit Rules, 2004. The amendment is made under the Central Excise Act and the Finance Act and takes effect on publication in the Official Gazette.

Effective date amendment delays annexure exemption entry's commencement to August, changing its previously stated April start.
Amendment to notification No. 8/2006-Central Excise substitutes the parenthetical clause for entry (xl) in the ANNEXURE, changing the effective date from the 1st day of April, 2006 to the 1st day of August, 2006.

Exemption for matches clarified by listing non-powered manufacturing processes as the qualifying condition for duty relief.
Amendment replaces the Table entry against S.No. 72, column (3) of Notification No. 4/2006-Central Excise to specify that matches qualify for exemption only where none of the following processes is ordinarily carried on with the aid of power: frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; and packaging.

Delegation of power: updates Directorate General (Vigilance) officer-to-grade mappings under Central Excise rules, clarifying delegated authorities.
The notification amends delegation of powers by substituting the Sl. No. 2 table entry for Directorate General (Vigilance), mapping vigilance posts to equivalent general grade designations (e.g., Director General (Vigilance) to Chief Commissioner; Additional Director General (Vigilance) to Commissioner; Additional Commissioner (Vigilance) to Additional Commissioner; Joint Commissioner (Vigilance) to Joint Commissioner; Deputy/Assistant Commissioner (Vigilance) to Deputy/Assistant Commissioner; Superintendent (Vigilance) and Appraiser (Vigilance) to Superintendent; Inspector (Vigilance) to Inspector) under the Central Excise Rules.

Excise exemptions for specified goods: retail-priced packaged chewing product, candles, certain ceramics and medical and manual machinery relieved.
Amendment to Central Excise notifications inserts and substitutes table entries to grant nil-duty treatment for specified goods: packaged scented supari differentiated by retail sale price bands with an explanatory definition of "retail sale price"; candles; all goods under a specified ceramic heading; manually operated rubber roller machines and copra dryers; and coronary stents and stent systems for use with cardiac catheters, through Notification No.25/2006-Central Excise amending Notifications 3/2006, 4/2006, 5/2006 and 6/2006.

Cenvat credit expansion: credit now equals the countervailing duty effectively paid by EOUs and park units for cleared inputs and capital goods.
Provides that CENVAT credit for inputs and capital goods cleared on or after 1 March 2006 from export oriented undertakings or units in Electronic Hardware Technology Parks or Software Technology Parks, which pay excise duty under the specified notification, shall be equal to X multiplied by a prescribed multiplicative formula, thereby aligning the credit with the amount of countervailing duty paid by those units.