Excise exemption for raw naphtha used as fuel grants limited duty relief to specified power units, subject to procedural compliance.
Exemption caps the duty of excise on raw naphtha used as fuel for power generation in specified Chapter 27 cases, limiting levies to an amount calculated at a stated rate per kilolitre at fifteen degrees Celsius, subject to compliance with Chapter X procedures of the Central Excise Rules and applicability only to the enumerated power units for the stated, limited period.

Excise exemption for raw naphtha as fuel in specified power generation units permitted under procedural compliance.
Exemption allows raw naphtha under Chapter 27 used as fuel in specified units to be relieved of excise duty up to a capped rate, provided the procedural requirements in Chapter X of the Central Excise Rules, 1944 are followed; the concession applies only to the listed units for a limited period.

Rescission of exemption notification: government withdraws prior central excise notification under statutory rescission power in public interest.
The central government, invoking Section 5A of the Central Excises and Salt Act, 1944, being satisfied that rescission is necessary in the public interest, hereby rescinds Notification No. 133/68 Central Excises dated 22 June 1968, withdrawing the prior exemption and terminating the benefits conferred by that notification.

Excise non-payment for advertising video cassette tapes: government directs no duty required for clearances during specified period.
The Central Government directs that excise duty shall not be required to be paid on video cassette tapes recorded with advertisements and cleared between 1 March 1982 and 19 May 1987 where, owing to an established administrative practice and relevant prior notifications, duty was not levied during that period.

Extension of exemption period extends expiry of central excise notification for a further temporary quarter.
The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 133/86-Central Excises by substituting the previously prescribed expiry date so that the exemption for thermosetting resins and engineering plastics continues for a further limited period.

Export notification amendment adds polypropylene ropes and tape to the Central Excise non-tariff export list.
Amendment under rule 191B inserts Polypropylene Ropes and Polypropylene Tape as a new serial entry in the Table to the Central Excise (Non Tariff) notification of 9 May 1959, thereby expanding the list of goods covered by that non tariff export notification.

Fuel efficiency certification establishes mandatory test standards and extends certificate validity for qualifying motor cars under excise rules.
Certification of fuel-efficient motor cars over 1000 cc requires a fuel efficiency certificate issued by a Deputy Secretary-level officer based on tests by designated agencies. Tests must meet specified minimum consumption thresholds by engine-capacity band, use petrol below a prescribed octane level, be conducted with prescribed payloads, run at a steady speed on a level test track with multiple runs in both directions, have results corrected to sea level and to a standard ambient temperature, and be based on the lower result from two randomly selected production vehicles.

Additional duty exemption for man-made fabrics short levied due to prevalent levy practice, preventing recovery for specified past clearances.
Central Government directed non-recovery of a portion of additional duty of excise for specified man-made fabrics that, owing to a generally prevalent levy practice, had been charged under a different tariff heading at a lower rate during a defined past period; the direction applies only to those clearances where such short-levy occurred and relieves recovery of the additional duty that would otherwise have been payable.

Exemption for cotton fabric classification short-levies prevents recovery of excise and additional duty for affected clearances.
The Central Government directed that excise duty and additional duty on cotton fabrics classifiable under Heading No. 52.06 cleared during 28-2-1986 to 12-5-1986, which had been short-levied because they were commonly treated under Heading No. 52.09, shall not be required to be paid for the portion short-levied in accordance with that prevalent practice.

Central Excise amendment replaces a tariff table entry for a specified exemption under rule-based authority, altering exemption amount.
Amendment under the rule 57K power substitutes the entry in column (3) of the Table against S.No. 01 in Notification No. 27/87-Central Excises, replacing the previous entry with the revised amount specified by the Central Government through Notification No. 295/88-C.E.

Excise classification update: footwear and parts added to the notified table under the Central Excise rules, expanding taxable entries.
An amendment under the Central Excise Rules inserts a new serial entry into the notification table to include footwear and parts of footwear falling under the Schedule to the Central Excise Tariff Act, thereby bringing those items within the notification's scope and classification.

Excise duty exemption for electrical insulating paper: duties not required to be paid for the prior specified period.
The Central Government found a prevailing practice of non levy of excise duty under section 3 on electrical grade insulating paper or paperboard (excluding coated, impregnated, or plastic covered types and adhesives) for the period 28 February 1986 to 28 February 1987, and, invoking powers under section 11C, directed that the full duty that would otherwise have been payable shall not be required to be paid for such goods on which duty was not levied during that period.

Central Excise amendment adds a locality to the non tariff notification, expanding the notification's territorial scope.
The Central Government amends Notification No. 266/67 Central Excises (1967) under powers in the Central Excise Rules, 1944, by inserting item (zzg) Tadepalli into paragraph 2, clause (i), thereby adding that locality to the non tariff notification's scope.

Exemption for export-oriented manufacturing: duty capped by a specified aggregate, conditional on domestic raw materials.
Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.

Excise tariff amendment updates per tonne exemption entries, altering specified table entries in the governing notification.
The government, invoking its statutory power to amend notifications, substitutes the column (4) entry for S. No. 29 and the column (4) entry for S. No. 37 in the Table to Notification No. 170/88 Central Excises with a new per tonne rate as a further amendment under the Central Excises and Salt Act.

Exemption for ordnance and mint-supplied metal products conditioned on certification and disallowance of input credit.
Exemption applies to plates, sheets, blanks and strip supplied to ordnance factories or the Government Mint when manufactured from materials they supplied, subject to the manufacturer producing a certificate of receipt within a period specified by the Assistant Collector of Central Excise and provided that no credit is claimed for duty on materials supplied by those factories or the Mint under the Central Excise Rules.

Tariff amendment reduces specified per kilogram excise rate and extends the notification's expiry for affected goods.
Amendment to Notification No. 188/87 CE substitutes the previously specified per kilogram excise rate with a lower per kilogram rate and replaces the original notification termination date with a later date, thereby extending the period during which the notification applies; both changes are made under the authority of section 5A of the Central Excises and Salt Act, 1944 and stated to be in the public interest.

Collector discretion to allow export rebate claims despite time limits, and to relax notification conditions, with written reasons.
A new provision allows the Collector, if satisfied that an article has been exported, to permit whole or partial rebate claims despite the time limit for lodging claims and proof of export, excepting sub rule (9), provided reasons are recorded in writing; additionally, the Collector may relax any condition specified in a notification under the rebate rule in particular cases for reasons recorded in writing.

Exemption amendment expands coverage to include knitting or weaving in specified tariff entry for exemption schedule.
Amendment substitutes the term "knitting or weaving" for "weaving" in column (5) against S. No. 06 of the Table to Notification No. 53/87-C.E., thereby broadening the descriptive scope of that tariff entry under the Central Excise exemption framework.

Excise exemption for food preparations permits duty waiver where food is freely distributed under government approved social programmes.
Exemption from central excise duty applies to food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government; manufacturers must produce, within five months (or an extended period allowed by the Assistant Collector), a certificate from an officer not below Deputy Secretary confirming such free distribution.