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.

Warehousing amendment expands district coverage under central excise notification to include an additional district for warehousing benefits.
The amendment modifies paragraph 2, clause (i) of Notification No. 266/67-C.E. by inserting a new item (zzn) after item (zzm), expressly adding Sambalpur district of the State of Orissa to the areas covered by the notification under the Central Excise Rules, 1944.

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.

Warehousing amendment adds a Tamil Nadu location for excise warehousing under Central Excise Rules notification.
The Central Government, under sub rule (2) of rule 49 and rule 139 of the Central Excise Rules, 1944, amends Notification No. 266/67 Central Excises by inserting item (zzm) in paragraph 2, clause (i), specifying Muttam village, Melevanjore Post Office, Nagore Nagapattinam Quaid E Milleth District, Tamilnadu as an additional designated locality for the purposes of the notification.

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.

Credit of duty on inputs allowed with conditional condonation, removal rules, and transitional filing requirements.
The amendments allow the Assistant Collector to condone delayed declarations and permit credit of duty on inputs if inputs were received within specified temporal limits, duty has actually been paid, and inputs are used or to be used in manufacture. Rule 57F clarifies permitted use or removal of credited inputs, including removal for home consumption or export on intimation and acknowledgement, and removal for external processing or intermediate manufacture provided waste is returned or duty paid. Transitional rule 57H requires declarations and prescribed documentary evidence before credit may be taken.

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.

Chapter VIIA applicability updated to include cigarettes and matches, altering goods subject to Central Excise Rules provisions.
The Central Government, under sub rule (1) of rule 173A of the Central Excise Rules, has substituted the annexed Table in the earlier notification to specify the goods to which Chapter VIIA applies; the new Table lists cigarettes falling under Chapter 24 and matches falling under Chapter 36 as the goods covered.

Rebate of excise duty: valuation term changed to local market price for computing export rebates.
Amendment to the export rebate notification substitutes the term "Local Market Price" for the term "The Value" in condition (vii), changing the valuation basis used to calculate rebate of excise duty on exported excisable goods.

Manufacture in bond: Notification adds plywood and related overlay materials to goods permissible from non duty paid excisable inputs.
The amendment to Notification No. 53/59-Central Excises inserts serial 14A in the Table under rule 191B, listing plywood-related articles and input materials permitted for manufacture in bond from non duty paid excisable goods: plywood faced with overlay paper, plywood, overlay paper, film in sheets/rolls, phenol formaldehyde resin; and specifies coated or faced plywood variants including resin-coated plywood, film-faced plywood, and plywood faced with wood veneers.

Appointment of vigilance officers as Central Excise Officers confers nationwide exercise of powers equivalent to specified Central Excise ranks.
The notification appoints specified officers of the Directorate of Vigilance, Customs and Central Excise as Central Excise Officers and, by equating each vigilance post to a corresponding Central Excise rank, authorises those officers to exercise throughout India the same powers as officers of the Central Excise of the specified rank.

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.

Expansion of MODVAT eligibility to include units in Electronic Hardware Technology Parks under excise notification amendment.
Amendment to Notification No. 177/86-C.E. substitutes, in sub clause (b) of clause (1) of the first proviso, the word "undertaking" with "undertaking or a unit in an Electronic Hardware Technology Park", thereby extending the proviso's coverage to units in Electronic Hardware Technology Parks under the authority of rule 57A of the Central Excise Rules, 1944.

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.