Revision application jurisdiction updated; file in form E.A.-8 before designated Principal Commissioner and receipt is office-deemed.
The amendment substitutes rule 10 of the Central Excise (Appeals) Rules, 2001 to require revision applications to be filed in form E.A.-8 before the jurisdictional Principal Commissioner as Revisionary Authority, allocates jurisdiction between two Principal Commissioners covering specified states and union territories, directs the Board to publish contact details for Revisionary Authorities, and deems an application filed on the date it is received in the office of the Revisionary Authority.

Jurisdictional assignment to commissioner-rank officers to decide appeals pending as on the prescribed cut-off date.
The notification appoints Principal Additional Directors General or Additional Directors General posted within the territorial jurisdiction of Principal Chief Commissioners or Chief Commissioners as Central Excise officers, vests them with powers under central excise and Finance Act provisions, and assigns them, together with Principal Commissioners and Commissioners (including Audit and Appeals), the jurisdiction to pass orders in appeals filed on or before the prescribed cut-off date in those territorial jurisdictions.

Excise duty reduction on petrol and diesel takes effect, lowering per litre levies and amending prior notification.
Amendment reduces specified excise duty rates on petrol and diesel by substituting revised per litre levy entries in the tariff table of Notification No. 11/2017 Central Excise; substituted rates are provided for branded and unbranded petrol and diesel against the listed items, replacing prior column (4) entries, and the amendment takes effect from the notification's stated commencement date.

Payment in local currency for exports to Bhutan deemed freely convertible, amending procedural and explanatory provisions.
Amendment provides that payments received for exports to Bhutan in Indian currency shall be deemed to be in freely convertible currency, by inserting an "Explanation II" and re numbering the existing Explanation. It also amends the procedural requirement so that the bank certificate evidencing receipt of payment may state, in the case of Bhutan, that payment is in Indian currency.

Monthly return Form ER-2: reporting obligations for export-oriented units on manufacture, clearance and CENVAT credit.
Specifies Form E.R.-2 as the mandatory monthly return for EOU/STP/EHTP/BTP units under the Central Excise and CENVAT rules, superseding the 2008 notification, and prescribes tabular schedules for reporting manufacture, clearances (exports, deemed exports, DTA), duty computations and payments, export values, duty free inputs and capital goods receipts and consumption, detailed CENVAT credit accounting, other payments with challan particulars, and accompanying instructions and definitions.

Return Forms for excise compliance specified, detailing monthly and quarterly reporting requirements and CENVAT credit particulars.
Notification prescribes Forms E.R 1 (monthly) and E.R 3 (quarterly) under rule 12 of the Central Excise Rules, 2017 and rule 11(5) of the CENVAT Credit Rules, 2017, superseding the earlier notification. The forms require Central Excise and GST registration details and detailed schedules for manufacture, clearance, assessable value, duty payable, challan and BSR particulars, account current summaries, and CENVAT credit opening, credits taken, utilizations and closing balances, with instructions on multiple rates, provisional assessment and exports under bond.

Rescission of excise notifications withdraws specified non tariff instruments while preserving prior acts or omissions.
Central Government, under section 3A of the Central Excise Act, 1944, rescinds specified Central Excise (Non-Tariff) notifications listed by number and Gazette references, declaring the revocation necessary in the public interest and preserving the validity of actions or omissions made before the rescission.

Rescission of central excise exemptions withdraws specified prior exemption notifications, subject to actions completed before rescission.
The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 and corresponding provisions of the Additional Duties of Excise Acts, rescinds specified central excise exemption notifications listed in the table, on grounds of public interest. The rescission withdraws the identified exemption notifications but preserves actions or omissions completed before such rescission.

Appropriate tax substitution: exemption language for ethanol and bio diesel updated to reference GST taxes and definitions.
The notification amends exemption entries for ethanol and bio-diesel by substituting references to duties of excise with references to appropriate central tax, State tax, Union territory tax or integrated tax. It re-numbers the existing Explanation as Explanation 1 and adds Explanation 2, defining those appropriate taxes as the central tax, State tax, Union territory tax and integrated tax leviable under the Goods and Services Tax enactments applicable to the Centre, States and Union Territories.

Rescission of central excise exemption notification terminates prior exemption while preserving actions taken before rescission.
The Central Government, invoking its authority under the Central Excise Act, rescinds Notification No.16/2010 Central Excise that granted miscellaneous exemptions, terminating the earlier exemption prospectively while preserving things done or omitted to be done before the rescission pursuant to a savings clause.

Exemption from additional excise duty: Seventh Schedule goods exempted from the entire additional duty by government notification.
The Central Government, invoking section 5A(1) of the Central Excise Act, 1944 and section 85(3) of the Finance Act, 2005, notifies an exemption that exempts all goods specified in the Seventh Schedule from the whole of the additional duty of excise leviable thereon, and supersedes the earlier No. 6/2005-Central Excise notification, without affecting prior actions.

Credit Transfer Document enables transfer of central excise credit to GST registered dealers subject to issuance, recordkeeping, and filing obligations.
This notification prescribes the Credit Transfer Document mechanism under rule 15(2) of the CENVAT Credit Rules, 2017 allowing GST registered dealers in possession of manufactured goods cleared before the appointed date to avail central excise credit subject to eligibility criteria, specified CTD particulars, issuance within a limited period with accompanying invoices, maintenance of TRANS3A/3B records, portal reporting in TRANS 3 tables by manufacturers and dealers, and joint and several liability of manufacturers for any duplicate credit availed.

CENVAT credit: new rules permit input duty credit with specified utilisation, compliance, documentation and transitional requirements.
These rules prescribe the framework for claiming and using CENVAT credit on duties paid on inputs and specified additional duties for manufacturers and producers of excisable final products. They set eligibility, documentary foundations, time limits, job-worker and storage conditions, utilisation restrictions, refund formula for exports, option-based attribution between exempted and dutiable outputs with monthly provisional and annual reconciliation procedures, transitional transfer to the electronic credit ledger, transfer on change of ownership, and enforcement including recovery, confiscation and penalties.

Central Excise Rules: new regulatory framework governing assessment, provisional payment, registration, invoicing, records, and enforcement measures.
The Central Excise Rules, 2017 establish a consolidated regulatory framework superseding prior rules: they mandate self-assessment with provisional assessment procedures and timelines, fix duty by reference to date of removal, require electronic duty payment with prescribed due dates, interest and penalty for delays, and set out registration, invoice, recordkeeping and return obligations. The rules provide special procedures for warehousing, exports, job work and remissions, detail enforcement powers including search, seizure, confiscation and penalties, and preserve transitional validity of prior relevant orders.

Central Excise exemption: goods cleared against export duty credit scrips are fully exempt and eligible for drawback or CENVAT credit.
Amendments substitute opening paragraphs of multiple notifications so that goods specified in the Fourth Schedule, when cleared against prescribed export promotion duty credit scrips, are exempt from the whole of excise duty leviable under the Fourth Schedule; and they standardise a condition permitting the scrip holder to avail drawback or CENVAT credit of duties leviable under the Fourth Schedule against the amount debited in the validated scrip at the time of clearance.

Central Excise exemption amendment removes specified table and annexure entries and revises the schedule reference.
Amendment substitutes the opening reference with "Chapter No. of the Fourth Schedule of the Central Excise Act, 1944", omits specified TABLE entries including Sr. Nos. 3A and 5-21, deletes a limiting phrase in Sr. No. 4, and removes corresponding ANNEXURE conditions at Sr. Nos. 3A and 5-10; the amendments are effective from 1st July, 2017.

Central Excise exemption amendment removes specified table entries, altering applicability of prior notification effective from July.
Amends notification No.28/2002-Central Excise by omitting serial numbers 1 and 2 and the entries relating thereto from its Table, thereby removing those specified miscellaneous exemptions; issued under delegated powers including sub-section (1) of section 5A of the Central Excise Act and effective from the 1st day of July, 2017.

Central Excise wording amended to substitute GST tax terminology and revise exemptions, descriptions, and levy basis.
Notification amends several Central Excise notifications by omitting specified tariff references and provisos, substituting revised Tables and Annexure entries (including tobacco and pan masala descriptions and a retail-price based levy), replacing references to "appropriate duties of excise" with "appropriate central tax, State tax, Union territory tax or integrated tax" and adding Explanation 2 defining those taxes as leviable under the CGST, SGST, UTGST and IGST Acts; amendments take effect 1 July 2017.

Exemption for goods supplied as stores on naval and coast guard vessels subject to registration and accounting conditions.
Goods in the Fourth Schedule supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard are exempt from central excise duty. Petrol and HSD supplied by or through public sector oil companies are exempt subject to registration at the supply point, recordkeeping, monthly reconciliation and proof of supply to naval or coast guard vessels, with duty and interest payable for unaccounted supplies. Cigarettes are exempt when supplied as stores if the manufacturer follows Commissioner specified procedures and the ship's Commanding Officer issues a consumption certificate within six months.

Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.
Exempts excisable goods (excluding specified fuel and tobacco products) from excise duty where manufactured on or before 30th June 2017 but not cleared before 1st July 2017; such goods when cleared on or after 1st July 2017 are liable to appropriate GST and, where applicable, the GST compensation cess under the GST statutes. Notification effective from 1st July 2017.