Refund entitlement for exporters under bond: monthly Modvat credit claims allowed where export clearances meet required threshold, forms revised.
Amendment permits refund claims of Modvat credit for inputs used in goods exported under bond to be made monthly where average export clearances of dutiable goods in value terms in the preceding three months meet a high-threshold proportion of total clearances; otherwise calendar-year periodicity remains. The Appendix and Form A are amended to read "quarter or month," and Form A reference "12(A)" is replaced with "12(1)(b)" to reflect the monthly claim option.

Excise exemption for EOU and FTZ DTA sales - excise above customs-based threshold waived for specified past clearances.
Government directed that excise on goods produced in hundred percent EOUs or FTZs and cleared into the Domestic Tariff Area shall not be required to be paid to the extent that such excise exceeded the customs-duty benchmark applicable to like imported goods, where such excess had not been levied during the specified retrospective period; the exemption applies to goods in the Central Excise Tariff Schedule and to clearances made under the relevant export/import policy provisions.

Excise exemption for carbon dioxide captively used in fertilizer manufacture confirms non-recovery of duty for specified clearance period.
The Central Government directs that the whole of the excise duty payable under the statute on carbon dioxide falling under sub-heading 2810.11 and captively consumed in the manufacture of fertilizers shall not be required to be paid in respect of clearances during the period 1 March 1994 to 11 April 1994 to the extent the duty was not levied pursuant to the prevailing practice.

Duplicate Bill of Entry recognized as valid when generated via EDI, enabling electronic document use for excise compliance.
The notification prescribes the duplicate copy of the Bill of Entry generated on the Electronic Data Interchange (EDI) system in the Delhi Commissionerate as an authorized duty-paying document for purposes of procedural compliance under the Central Excise Rules, 1944, thereby recognizing electronic output from the EDI as a valid documentary instrument within that commissionerate's jurisdiction.

Tariff exemption: matches in packs of not exceeding forty matches covered by amended central excise notification.
Under the authority of section 5A of the Central Excises and Salt Act, 1944, Notification No. 116/85-Central Excises is amended at the Table entry for Sl. No. 3, column (2), substituting the operative description with: matches packed in boxes/packs of not exceeding 40 matches, thereby defining the packaging scope for the exemption or tariff treatment.

Excise rule amendment expands packaging coverage to include crates and glass bottles used for aerated waters upon Gazette publication.
The amendment inserts a new clause in the Explanation to rule 57A expressly covering crates and glass bottles used for aerated waters, adds the conjunction "and" to the preceding clause for continuity, and provides that the Central Excise (Thirteenth Amendment) Rules, 1995 shall take effect on publication in the Official Gazette under the powers of the Central Excises and Salt Act.

Railway goods exemption: relief applies only when intended use by the railway and ownership vesting conditions are both met.
Exemption applies only where goods are (i) intended for use by Indian Railways or Konkan Railway Corporation Limited and (ii) the ownership of the goods vests in Indian Railways or Konkan Railway Corporation Limited; the amendment substitutes the prior entry to impose these conjunctive conditions for relief under the Central Excise notification.

Excise exemption for twisted filament yarn where manufacture uses inputs on which duty has already been paid.
The notification amends the Table to provide that twisted nylon filament yarn and twisted viscose filament yarn attract nil excise duty if manufactured out of corresponding filament yarn within Chapter 54 on which the appropriate excise duty or, as applicable, the additional duty under the Customs Tariff Act, 1975, has already been paid.

Tariff values for aerated waters set by bottle size, prescribing fixed excise valuation per bottle for assessment.
Fixes tariff values for aerated waters containing added sugar or flavouring under the Central Excise Tariff Heading, specifying fixed per bottle excise values differentiated by three bottle capacity bands, to be applied for excise assessment in lieu of transaction values.

Central Excise notification amendment expands permitted supply origin to include warehouses and substitutes Collector with Commissioner.
Notification No. 113/95-C.E. amends earlier notifications to (i) substitute the phrase "from the factory of production" with "from the factory of production or from the warehouse" and to replace the word "Collector" with "Commissioner" in Notification No. 136/94-C.E., and (ii) change the bracketed paragraph label "(1) the user industry" to "(a) the user industry" and substitute "directly from the factory of manufacture" with "directly from the factory of manufacture or from the warehouse" in Notification No. 1/95-C.E.

Invoice particulars amended to require RG-23D entry and revised manufacturer and goods description fields on excise invoices.
Amendment requires insertion of an "Entry and page No. in RG-23D" after the Central Excise Registration No.; replaces the manufacturer/importer entry with "Name and Address of manufacturer/importer"; and substitutes the goods entry to read "Description of goods, tariff classification and sub-heading No.".

Exemption for office equipment expanded - prior notifications amended to substitute 'office equipments, spares and consumables thereof'.
The Central Government amends specified Central Excise notifications by substituting in Annexure I the entry Office equipments, spares and consumables thereof for the entries against the indicated serial numbers in the notifications dated 2 September 1994, 10 November 1994, 4 January 1995 and 23 February 1995, thereby harmonising the description of exempted office equipment and related parts and consumables.

Excise exemption for plastic materials reprocessed from scrap or waste, subject to production in India under specified chapters.
Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification's table identifying the relevant tariff headings and imposing those two operative conditions.

Excise exemption for processed polyester filament yarn when duty on the textured input yarn has already been paid.
Exemption relieves dyed, printed, bleached or mercerised polyester filament yarn from excise duty, provided the yarn is manufactured from textured or draw-twisted polyester filament yarn on which the appropriate excise duty or additional customs duty has already been paid, thereby conditioning the exemption on prior duty payment for the input yarn.

Exemption for newsprint restricted to registered manufacturers and supplies made against newspaper purchase orders; newspaper definition clarified.
Exemption for newsprint is limited to newsprint manufactured by producers registered under Schedule I of the Newsprint Control Order and only when supplied against a purchase order placed upon such registered manufacturers by a newspaper; "newspaper" means a publication registered with the Registrar of Newspapers for India under the Press and Registration of Books Act.

Exemption for UN and international organisation supplies: excise duty waived subject to prescribed certification and project approval.
Exemption from central excise and additional excise duties applies to goods supplied to the United Nations or specified international organisations for official use, or to projects they finance and that are approved by the Government of India. The exemption is conditional on production of prescribed certificates before the Assistant or Deputy Commissioner of Central Excise confirming official use or that the goods are required for execution of an approved project. Distinct certification and countersignature routes are prescribed based on the financier and implementing authority. Transitional rules permit transfer to new projects or payment of duty on depreciated value when goods are no longer required for an existing project.

Duty exemption for EOU and FTZ clearances limited to excise equal to customs duty for newer licences.
The amendment substitutes the Export and Import Policy reference to permit para 64 or 65 and inserts a proviso limiting the exemption for clearances against advance release orders under duty free import licences issued on or after 1 April 1995: the exemption shall apply only to that portion of excise duty under section 3 of the Central Excises and Salt Act, 1944 equal to the customs duty specified for like goods in the First Schedule to the Customs Tariff Act, 1975.

Transfer of unutilised excise credit permitted upon change of ownership or factory site, subject to conditions and input accounting.
The Commissioner of Central Excise may, on application and subject to conditions, permit transfer of unutilised excise credit in Form RG-23A, RG-23B or RG-23C accounts where change of ownership or change of factory site results from sale, merger, amalgamation or transfer to a joint venture with explicit provision for transfer of liabilities, provided stock of inputs and inputs-in-process are transferred and all credited inputs are accounted for to the Commissioner's satisfaction.

Compounded levy rate for embroidery machines set for manufacture of embroidered textiles per metre length per shift.
A compounded levy rate is prescribed for embroidery machines: the earlier notification is superseded and a specific duty is fixed per metre length of the machine per shift for machines manufacturing embroidery in pieces, strips or motifs on cotton, man-made, silk or woollen fabric bases.

Excise exemption for embroidery: duty waived for processed embroidery under the tariff heading, while unprocessed embroidery remains taxable.
The Central Government exempts embroidery falling within Heading No. 58.05 from the whole of the duty of excise, while expressly excluding embroidery that has not been subjected to any process; the exemption therefore waives excise liability for processed embroidery within the tariff description but does not extend to unprocessed pieces.