Deletion of expiry clause removes the fixed end-date for the raw naphtha exemption under central excise notification.
The Central Government, exercising powers under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 300/88-Central Excises by deleting from paragraph 2 the words imposing a terminal date, thereby removing the express sunset clause that had limited the exemption for raw naphtha.

Exemption for raw naphtha as fuel extended by deleting prior expiry clause, keeping the notification operative.
Amendment removes the temporal limitation on the excise exemption for raw naphtha for use as fuel by deleting the words that imposed an expiry date in paragraph 2 of the earlier notification, thereby allowing the exemption to continue beyond the previously specified terminal date without changing other terms.

Ministerial reference change in excise exemption: Agriculture ministry name replaced with Food Processing Industries in the notification.
The amendment, made under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, substitutes the words "Ministry of Agriculture" with "Ministry of Food Processing Industries" in the proviso to Notification No. 187/72-Central Excises, effecting a ministerial reference change in the existing exemption notification.

Rescission of exemption notification: central government withdraws a prior excise exemption under its statutory rescission power.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt Act, 1944, hereby rescinds Government Notification No. 47/76 Central Excises dated 9 March 1976; Notification No. 195/89 C.E., dated 12 December 1989, withdraws the earlier miscellaneous excise exemption as necessary in the public interest.

Classification error relief: excise duty not required to be paid where prevailing practice led to non-levy during the specified period.
Organic surface-active agents and surface-active preparations were wrongly classified under the tariff, and a generally prevalent practice resulted in non-levy of excise duty during a specified retrospective period; the Central Government directed that the excise duty which would otherwise have been payable on those goods for that period shall not be required to be paid where duty was not levied in accordance with that practice.

Excise duty waiver for building materials manufactured on-site ensures no recovery where a non-levy practice prevailed.
The Central Government, under Section 11-C of the Central Excises and Salt Act, 1944, directs that excise duty on building materials falling under Chapter 68 and manufactured at construction sites for use there, which was not levied in accordance with an established practice, shall not be required to be paid in respect of such materials for the period during which that practice prevailed.

Central excise amendment removes a specified tariff entry, altering the applicability of effective duty rates under statutory power.
The Central Government, invoking public interest and exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 64/88-Central Excises by omitting Sl. No. 4 and the entries relating thereto from the Table annexed to that notification by Notification No. 194/89-C.E. dated 16-11-1989.

Excise exemption for fly ash bricks removes excise duty for qualifying bricks under a government notification.
Notification exempts fly ash bricks meeting a specified compositional threshold and classified under the relevant tariff heading from the whole of the duty of excise otherwise leviable under the Central Excise Tariff; the exemption is granted under statutory power in the public interest and is effective for the period stated in the notification.

Input duty credit may be utilised against duty on similar home-consumed products or refunded if adjustment is impossible.
Amendment to rule 57F permits removal without payment of duty under bond of inputs or intermediate products for testing, repairs, refining, reconditioning or manufacture abroad, provided the items and any waste are returned for reuse. It further allows specified duty credit on inputs used in exported final or intermediate products to be utilised against duty on similar home-consumed final products, or refunded if adjustment cannot be made, subject to safeguards, conditions and limitations to be notified by the Central Government.

Exemption scope expanded: substitution adds fuses, lamp holders and ceiling roses to switches, plugs and sockets.
Central Government amends Notification No. 144/89-Central Excises by substituting the opening paragraph wording "switches, plugs and sockets" with "switches, plugs, sockets, fuses, lamp holders and ceiling roses", thereby expanding the list of goods encompassed by the notification's tariff description and associated miscellaneous exemptions.

Excise duty practice: retrospective non-recovery for battery parts where past practice omitted levy, applying to specified tariff items.
Direction that excise duty shall not be required to be paid for parts of stationary batteries cleared to another factory for manufacture/assembly where a generally prevalent practice resulted in non-levy of duty prior to 8th May, 1984; relief is limited to parts under the relevant Tariff Item and to duties not levied in accordance with that practice.

Excise duty non-recovery on copper shells and blanks affirmed for historical non-levy practice, relieving payment accordingly.
A notification directs that excise duty and any special duty on copper shells and blanks captively used in manufacture of pipes and tubes, falling within Tariff Item 26A(4) as previously classified, shall not be required to be paid in respect of such goods for the historical period during which duty was not levied in accordance with a prevailing practice, the Government having exercised its statutory power to grant non-recovery for that period.

Exemption from marking requirement allows government to order waiver of owners' name on packages when necessary.
The amendment permits the Central Government, if satisfied that the nature of the goods so requires, to exempt by order certain cases or packages from the requirement to bear the owner's name, provided reasons are recorded in writing.

Credit of duty on ethyl alcohol: notification amended to omit condition (ii) and its proviso under Rule 57K.
The amendment, made under Rule 57K of the Central Excise Rules, 1944, deletes condition (ii) and the proviso to that condition from the earlier notification governing credit of duty on the use of ethyl alcohol in the manufacture of specified products, thereby removing that conditional limitation from the governing notification.

Excise non levy practice on medicament samples affirmed as relieving past duty payment obligations where duties were not levied.
The Central Government directed that the whole of the duty of excise and the special duty of excise on samples of patent or proprietary medicaments under sub heading 3003.10 shall not be required to be paid where those duties were not levied in accordance with an established non levy practice during the specified historical period, relying on the earlier government notification and statutory powers.

Tariff classification amendment alters exemption notification by substituting the listed tariff entry, changing exempted goods coverage.
The Central Government, under Section 5A of the Central Excises and Salt Act, 1944, amends an existing exemption notification by substituting the tariff entry at Serial No. 25 in the Table annexed to that notification, thereby altering the tariff classification for the item covered by the miscellaneous exemption.

Exemption for printing frames expanded to use in other factories; inter-manufacturer use requires compliance with specified procedural rules.
Notification expands the exemption for printing frames to permit use in any other factory of the same manufacturer, and provides that where such goods are used in a factory of a different manufacturer the exemption is allowable only subject to compliance with the procedure set out in Chapter X of the applicable rules.

Central Excise amendment adds onions packed in jute bags to the notification table, inserting a new serial entry.
The Central Government, exercising rule-making authority under the Central Excise Rules, amends the Table annexed to the 1959 notification by inserting a new serial entry immediately after Serial No. 40: "Onions packed in jute bags" with the corresponding entry "Jute bags," effected by Notification No. 50/89-C.E. (N.T.) dated 30-10-1989.

Central Excise amendment inserts an alternate collector designation into Rule 173H(1), effective on publication.
The Central Government, under Section 37 of the Central Excises and Salt Act, 1944, by the Central Excise (9th Amendment) Rules, 1989 effective on publication, inserts the words "or the Collector" after "Principal Collector," in the second proviso to Rule 173H(1) of the Central Excise Rules, 1944, thereby expanding the designation of officials referenced in that proviso.

Central Excise amendment removes a specific exemption table entry, altering tariff treatment for specified commodity chapters.
The Central Government, invoking Section 5A(1) of the Central Excises and Salt Act, 1944, amends Notification No. 40/85-Central Excises by omitting Sl. No. 13 and the entries relating thereto in the Table annexed to that notification, thereby modifying the exemption treatment for specified goods of Chapters 25, 27, 28, 29, 31 and 32.