Excise amendment: revised exemption scope for paper and paperboard, excluding plastic impregnated sheets and decorative laminates.
Amendment substitutes the column (3) entry against S. No. 6 in the Table to Notification No. 20/94 Central Excises to exempt all goods except: (a) sheets of paper or paperboard impregnated, coated or covered with plastics (including specified thermoset resins or chemical formulations), and (b) products known as decorative laminates, effected under the powers of sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Removal of warehoused goods without payment of duty: amendment revises notification to specify Bangalore including two localities.
Amendment under rule based authority substitutes item (zj) in clause (i), paragraph 2 of Notification No. 266/67 C.E., replacing its text with "Bangalore including Devangunthi and Yelahanka", thereby altering the territorial specification applicable to the removal of warehoused goods without payment of duty under the notification.

Designation change: Assistant Director (Cost) vested with powers of Assistant Collector (C.E.), replacing Cost Accounts Officers.
The Central Board amended Notification No. 209/85-Central Excises by directing that the words "Cost Accounts Officers" be substituted with "Assistant Director (Cost)" under the powers conferred by clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944.

Exemption of rubberised textile fabrics when used in the factory of production for manufacture of exempt or nil rated footwear.
The notification exempts rubberised textile fabrics from the whole of the excise duty leviable thereon under the statutory power in section 5A, but only when those fabrics are used in the factory of their production for the manufacture of footwear that are exempt or chargeable to a nil rate of excise duty.

Delegation of appellate powers: A Collector authorized to exercise another Collector's central excise appeals powers under the Act.
The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Collector of Central Excise (Appeals), Ghaziabad with all powers exercisable by the Collector of Central Excise (Appeals), Allahabad under the Act and the rules made thereunder.

Delegation of powers under the Central Excises and Salt Act invests one Collector (Appeals) with another's appellate powers.
The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Collector of Central Excise (Appeals), Bangalore with all powers exercisable by the Collector of Central Excise (Appeals), Hyderabad under the Act and rules.

Excise duty exemption for specified pistols and rifles supplied to armed and police forces subject to ministerial recommendation.
The notification exempts "Pistol 9 mm" and "Rifle 7.62 mm SLR" manufactured by M/s. Bharat Dynamics Limited from the whole of excise duty when supplied to the Armed Forces of the Union and Police Forces, provided that, prior to clearance, a Ministry of Home Affairs officer not below the rank of Deputy Secretary recommends the exemption specifying full description and quantity of the goods to be supplied.

Exemption from Additional Duty extended to the blowing (steam pressing) process on woven acrylic fibre fabrics.
An exemption from Additional Duty is added for the process of blowing (steam pressing) when performed on woven fabrics of acrylic fibre by inserting a new Sl. No. 7 and its entry into the Table of Notification No. 297/79-C.E., pursuant to powers under the Central Excises and Salt Act, 1944 and the Additional Duties of Excise Act, 1957.

Notification amendment substitutes institutional name in defence production exemption entries across specified notifications to update official nomenclature.
Under the authority of section 5A of the Central Excises and Salt Act, 1944, Notification No. 184/86-Central Excises and Notification No. 70/92-Central Excises are amended by substituting the entry "National Aeronautical Laboratory" with "National Aerospace Laboratories" against S. No. 5 in the respective Annexure/Table, effecting a nomenclature change in the defence production exemption entries.

Tariff exemption for gases used in heavy water manufacture clarified, limited to gases when so used.
The Government amended Notification No. 7/94-C.E. to substitute, in the Table against S. No. 4, the entry in column (4) with the condition "If used in the manufacture of Heavy Water.", thereby making the tariff concession for the specified gases conditional on their use in heavy water production under the statutory power to amend excise notifications.

Exemption for repair and reconditioning of specified goods permits duty-free receipt for export-bound repaired articles subject to procedural conditions.
Exemption applies to specified excisable goods received for repair, reconditioning or re-engineering into an undertaking, exempting them from central excise and additional excise duties provided: the processing complies with customs procedure; the processed articles are exported and not removed to the domestic area; the manufacturer follows the procedure under rule 20 of the Central Excise (No.2) Rules, 2001; and the undertaking follows the Removal of Goods at Concessional Rate rules using a certificate in form C.T.3 in place of form C.T.2.

Exemption exclusion for EOUs bars units receiving alternate concessions from claiming specified goods relief under the primary exemption.
An amendment inserts a proviso excluding undertakings that avail alternate concessions under the referenced concession notification from the exemption for specified goods brought into a 100% Export Oriented Unit, thereby preventing simultaneous reliance on both the exemption and the other concession and requiring verification of concession status before the exemption is allowed.

Excise exemption for inputs to export oriented undertakings permits duty free supply for manufacture of export goods under conditions.
Exempts specified excisable goods when brought into a hundred percent export oriented undertaking for use in producing, manufacturing or packaging listed export articles from excise and additional excise duties, subject to conditions: Board approval of the undertaking; direct supply from factory and use solely for export goods; export performance as fixed by the Board; payment of duty on clearance for home consumption; adherence to modified Central Excise Rules procedures and use of Form C.T.3; and duty rules for clearance of capital goods and other permitted goods with depreciation treatment.

Modvat rule amendment broadens documentary basis for credit under Central Excise Rules, changes timing and removes provisos.
Amendment to Modvat Rule 57H requires that credits be claimed on the basis of "any invoice or under any document as may be prescribed by the Central Board of Excise and Customs," inserts the words "or after" to modify timing relative to obtaining a dated acknowledgement, omits the first proviso to sub rule (1), and removes the word "further" from the second proviso, with the changes effective on publication in the Official Gazette.

Exemption for metal inputs: copper and aluminium exempt when used in-factory or to make utensils and handicrafts, with specified exclusions.
Exemptions apply to specified copper and aluminium goods when used within the factory or intended for manufacture of utensils or handicrafts; conditions include restriction where input duty credit has been taken and exclusion of manufacturers who produce metal from ore or concentrate, and a specific duty is prescribed for aluminium circles where the input-credit condition is not satisfied.

Excise exemption for untrimmed copper sheets and circles limits duty where goods are for handicraft or utensil manufacture.
The Central Government exempts untrimmed sheets or circles of copper under heading 74.09 from excise duty in excess of the amount calculated at the rate of Rs. 2000 per tonne, subject to conditions that the goods are for manufacture of handicrafts or utensils, no input duty credit has been taken under rule 57A or 57Q, and excluding manufacturers who produce copper from ore or concentrate.

Modvat credit expansion: inputs of specified textile headings permitted as credit when used in designated intermediate products.
The Central Government amends Notification No. 351/86 by expanding the Table at Sl. No. 1 to permit Modvat credit for inputs falling under headings 51.01, 51.02, 52.01 and 52.02 when used in specified intermediate products, substituting those headings into columns (2) and (3) and adding them to the description of final products in column (4).

Modvat extension adds tariff headings 51.06, 56.04 and 56.06 to the excise notification schedule amendment.
The Central Government amended an earlier excise notification to extend Modvat credit to additional tariff headings by substituting the figures and letters in column (4) of the Table for specified Sl. Nos., thereby broadening the list of headings eligible for Modvat credit under the notified schedule.

Modvat extension broadens input tax credit eligibility by adding specified tariff headings to the notification.
The Central Government, in exercise of powers under rule 57A of the Central Excise Rules, 1944, amends Notification No. 5/94-Central Excises (N.T.) by substituting entries in the annexed Table: column (2) replaces the prior reference with heading and sub heading numbers 51.01, 51.02, 52.01, 52.02, 53.04, and column (3) replaces its entries with 51.01, 51.02, 51.03, 51.05, 52.01, 52.02, thereby extending Modvat coverage to those tariff headings.

Central Excise amendment removes specified tariff headings, altering Modvat treatment for certain capital goods.
The Central Excise (12th Amendment) Rules, 1994 omit the figures "52.01, 52.02" from item (ii) of the Annexure below Rule 57Q of the Central Excise Rules, 1944, thereby altering the list of tariff headings and affecting the Modvat treatment applicable to the capital goods referenced.