Exemption for export-oriented and free trade zone goods: excise liability capped at customs-equivalent duty when sold domestically.
Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.

Excise exemption for large-capacity electric generating sets removes central excise duty on qualifying generators under specified tariff heading.
A government notification exempts electric generating sets of specified large capacity classified under the Central Excise Tariff schedule from the whole of central excise duty, exercising statutory authority to grant public-interest relief and thereby removing excise liability on qualifying generators under the relevant tariff classification.

Excise exemption for computer equipment permits duty-free supply to software exporters subject to certification and bond guarantees.
Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.

Excise exemption for coin-production metal scrap permitted when material is job-processed and returned for coin manufacture.
Exemption from whole excise duty is granted for waste and scrap of Cupro-nickel and Aluminium Magnesium arising during coin production and falling under Chapters 74, 75, 76 or 81, provided such material is cleared from the mint to a job-worker for conversion into strips on a job basis and the mint gives an undertaking at clearance to the Assistant Collector that the strips will be returned for use in coin production.

Excise exemption for cupro-nickel and aluminium magnesium strips granted when used for coin production under specified procedures.
Exemption removes the whole duty of excise on Cupro-nickel and Aluminium Magnesium strips within Chapters 74, 75, 76 or 81 when manufactured using waste and scrap supplied by India Government Mint, provided the strips are used in coin production at India Government Mint and the procedure in Chapter X of the Central Excise Rules, 1944 is followed.

Excise duty exemption for resin bonded bamboo mats with veneers removes the levy on qualifying Chapter 44 goods.
Full excise duty exemption applies to resin bonded bamboo mats having veneers in between classified under Chapter 44; the exemption rests on public interest authority to relieve the duty and applies only to mats made by compressing two or more plies of hand woven bamboo mats with veneers between the plies and bonded with resins.

Exemption for jute yarn now conditioned on compliance with Chapter X procedures when used outside manufacturing factory.
The amendment omits the word "captively" from the opening paragraph of Notification No. 51/90-C.E. and inserts a proviso that, where use is in a factory other than the factory of manufacture, the exemption for jute yarn is available only if the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.

Central Excise exemption: water filters up to 40 litres under 8421.00 prescribed nil duty by tariff amendment.
The Central Government amends the annexed table of Notification No.155/86 by substituting a new entry identifying goods under 8421.00 described as water filters of capacity not exceeding 40 litres and prescribing Nil duty for those goods, thereby granting a categorical excise exemption for the specified water filters.

Tariff amendment: substitution and omission alter specified notification tariff entries and exemption table entries.
Government notification under section 5A amends specified Central Excise notifications by substituting revised per kilogram tariff words and figures in the annexed Tables of Notifications 160/89 C.E., 47/90 C.E. and 155/90 C.E., and by omitting S. Nos. 30 and 31 and their entries from the Table to Notification 47/90 C.E., thereby altering the stated tariff entries and certain exemption table entries.

Rescission of exemption notification for aerated waters under central excise power affecting prior exemption status.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt Act, 1944, rescinds Notification No. 23/88-C.E., dated 1 March 1988, thereby withdrawing the prior notification governing tariff/exemption treatment for aerated waters under the Central Excise regime.

Delegation of powers: an appellate collector is vested with another collector's authority under Central Excise law.
The Central Board of Excise and Customs, under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, vests in the Collector of Central Excise (Appeals), Bombay all powers and authority of the Collector of Central Excise (Appeals), Pune, constituting an administrative vesting of appellate powers under the statute and rules.

Exemption scope clarified: 'articles' of gold limited to finished non-ornamental items, excluding primary gold forms.
The amendment inserts an explanation defining "articles" of gold as finished items other than ornaments made of, manufactured from, or containing gold, and expressly includes gold coins and broken pieces of gold articles. It further excludes primary gold, i.e., unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, from the scope of the exemption.

Exemption to ornaments clarified: manufacture restriction removed and a comprehensive definition of ornament added, widening coverage.
The amendment deletes the phrase restricting exemption to goods "manufactured by goldsmiths or silversmiths," and inserts an explanation defining "ornament" as a finished article for personal or religious adornment made of or from gold or silver, whether or not set with real or artificial stones, gems, or pearls, and including parts, pendants and broken pieces.

Exemption for primary gold limits excise duty on converted gold to a capped amount, lowering taxable duty.
Exemption applies to primary gold converted with the aid of power from any form of gold within Chapter 71 by limiting excise duty to the amount corresponding to a capped rate of Rs. 175 per kilogram; primary gold is defined to include unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Exemption for ball point pens added: nil duty entry created and previous Sl. No.4 removed.
Amendment substitutes the Table entry in Notification No. 83/90 Central Excises to specify 96.08 Ball point pens including refills and parts as exempt with a nil rate of duty, and omits the former Sl. No. 4 and its entries, effected under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise duty exemption for articles intended as permanent magnets; excess duty need not be paid where it was not levied.
Central Government directs that the whole of the duty of excise or the portion in excess of the duty payable on permanent magnets under the specified notification shall not be required to be paid in respect of articles intended to become permanent magnets on which duty was not levied in accordance with the prevalent practice during the relevant period, issued under the powers of section 11C of the Central Excises and Salt Act, 1944.

Excise duty exemption for mineral oils reprocessed from used lubricating oil confirms non liability for the pre October 1990 period.
The Government directs that the whole of the excise duty and the special excise duty payable on mineral oils manufactured by reprocessing waste or used lubricating oil shall not be required to be paid in respect of such mineral oils on which those duties were not levied during the period prior to 1 October 1990, in accordance with the generally prevalent practice under the earlier excise law and tariff provisions.

Excise duty exemption for pyrazolone directs non-payment where captively consumed in manufacture of analgin during specified period.
Central Government directs that the whole of the duty of excise and the special duty of excise shall not be required to be paid in respect of pyrazolone consumed captively in the manufacture of the bulk drug analgin I.P., where those duties were not levied in accordance with a prevailing administrative practice during the specified period. The direction confines relief to pyrazolone consumed in manufacture of analgin I.P. and removes the obligation to pay both standard excise and special duties that were omitted under that practice.

Excise duty exemption for captive DEGT/DGT consumed in polyester chip manufacture; duty not required where not levied under prevailing practice.
Direction relieving payment of excise duty and special duty on Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) when consumed captively in the manufacture of polyester chips, where a generally prevalent practice resulted in non-levy of those duties during the specified period; the Government directs that duties that would have been payable but for that practice shall not be required to be paid for DEGT/DGT on which duty was not levied.

Exemption from excise duty on Rifampicin and its formulations confirms non-requirement to pay previously unlevied duty.
The Central Government directs that the whole of the excise duty otherwise payable on Rifampicin and formulations of Rifampicin with Isoniazid (INH) shall not be required to be paid in respect of such goods on which duty was not levied during 18 January 1989 to 15 May 1989 in accordance with an established practice of non-levy. The notification defines covered products as medicaments containing the bulk drugs Rifampicin and Isoniazid with therapeutically inert pharmaceutical aids, and notes that the term bulk drug has the meaning assigned in the relevant drug price control order.