Certification requirement for manufacturers: pre clearance and post receipt ISRO certificates to secure exemption for launch vehicle systems.
Amendment conditions the tariff exemption on two certificates from a designated scientific officer: a pre clearance certificate describing and quantifying each system or sub system and certifying intended use in a launch vehicle or specified satellite project, and a post clearance certificate, to be produced within five months (or an extended period allowed by the Assistant Collector), indicating receipt by the organisation and certifying actual use in the stated project.

Excise exemption for specified motor vehicles supplied to government for official defence purposes under Central Excise rules.
The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, grants an excise exemption for Kolos Tatra Model 815 and Model HDT-45 motor vehicles under Chapter 87, exempting them from the whole duty of excise when manufactured by M/s. Bharat Earth Movers Limited and supplied to the Government of India for official purposes in the Ministry of Defence.

Excise duty exemption for body-built motor vehicles aligning levy with prevailing practice and excusing excess payment.
Exemption relieving excess excise duty on body-built motor vehicles manufactured from chassis on which excise duty had been paid but no credit taken, directing that the portion of duty in excess of what would have been payable under the prevailing practice need not be paid in respect of vehicles short-levied during the specified period.

Export under bond allowed for capital goods to Nepal upon bond execution, bank payment certificate, and procedural compliance.
Amendment allows export of specified capital goods to Nepal under bond when exported against a global tender and payment is received in Indian currency, provided the exporter executes the bond and follows Appendix II procedure and furnishes a bank certificate of full payment; upon receipt of that certificate and satisfaction of bond conditions the Collector shall discharge the exporter of bond liabilities.

Excise duty exemption for missile systems equipment requires an authority certificate and verification before clearance and use.
Equipment and stores intended for use in systems and sub-systems of the Integrated Guided Missiles are exempt from the whole of the excise duty specified in the Central Excise Tariff Schedule, subject to production of a certificate from the programme authority confirming intended use, further evidence as required by the proper officer to verify actual use, and adherence to Chapter X procedures when use occurs outside the factory of production.

Central Excise duty rates revised for fabrics based on width, fibre composition and value per square metre.
Substitutes a new Table revising Central Excise treatment for specified fabrics by classifying them according to width, fibre composition and value per square metre, and prescribing corresponding excise rates per square metre; issued under rule 8(1) of the Central Excise Rules, 1944 read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

Exemption of additional excise duty for man-made staple fibre fabrics where production follows an approved pricing programme.
Notification exempts fabrics of man-made staple fibres under Headings 55.11 and 55.12 from additional excise duty insofar as it exceeds the amount computed at the rate of 50 paise per square metre, provided manufacture occurs under a programme approved by the Textile Commissioner and a Joint Secretary in the Ministry of Textiles and where maximum ex-factory prices are fixed under that programme; the exemption also covers defined fents, rags and chindies arising in manufacture up to an aggregate limit of eight per cent of clearances.

Effective rate cap on additional excise duty for knitted or crocheted man-made fabrics limits duty liability to a prescribed rate.
Notification limits additional excise duty on knitted or crochetted fabrics of man made textile materials under sub heading 6001.12 by exempting any duty in excess of the amount calculable at the prescribed effective rate per square metre, thereby capping liability under the Additional Duties of Excise (Goods of Special Importance) Act for goods classified at that tariff entry.

Omission of Excise Rule 56B: rule to be omitted effective 10 March 1988, with savings for prior acts.
The Central Excise (9th Amendment) Rules, 1987 omit Rule 56B of the Central Excise Rules, 1944, with a specified commencement date for the omission and a savings provision preserving things done or omitted prior to that date.

Rescission of central excise amendment restores prior regulatory position, withdrawing the 1987 rule change.
The central government rescinds a previously issued amendment to the Central Excise Rules from 1987, nullifying that regulatory change and restoring the prior regulatory position under the executive power granted by the central excise statute; the notification formally withdraws the amendment affecting excise tariff administration and miscellaneous exemptions for semi finished goods.

Modvat credit restriction on paper and paperboard limits admissible input duty credit to actual duty or a statutory per tonne cap.
The amendment restricts the credit of excise duty and special excise duty on inputs of paper and paperboard used in the manufacture of final products in India to the lesser of actual duty paid or a prescribed per tonne ceiling, while excluding specified tariff categories and paper produced in free trade zones or by one hundred percent export oriented undertakings from that restriction.

Excise duty exemption for LPG used in propylene manufacture limits duty to actual consumption after returns deduction.
Exemption from excise duty applies to L.P.G. used in manufacture of propylene by limiting duty to that leviable on the quantity of L.P.G. consumed; consumption is calculated by subtracting L.P.G. returned to the supplying refinery from the quantity received by the propylene-manufacturing factory.

Exemption for factory-used high-purity water and liquid air: excise duty waived when used within manufacturing premises.
Government exempts goods under the stated tariff sub-heading from the whole of the excise duty in the Schedule, provided such goods are used within the factory where they are manufactured. The Table specifies the goods as distilled or conductivity water and water of similar purity, and liquid air (whether or not any fraction has been removed).

Excise exemption for specified fabrics adjusts additional duty to fixed per-area rates based on fabric width and weight.
Exemption caps the Additional Duties of Excise on specified textile fabrics under tariff headings 54.09, 54.12, 55.08, 55.11 and 55.12 by specifying per-square-metre duty rates. Fabrics are categorized by width, and for widths not more than 100 centimetres by weight per square metre, with each category subject to its prescribed per-area duty cap limiting the additional duty payable.

Exemption for educational video cassettes conditioned on certification by the film board and limited-duration notification.
Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.

Exemption scope expanded to include packaging materials and packaging activities alongside spares in central excise notification.
The notification amendment substitutes "spares and packaging materials" for "and spares" in the opening paragraph and replaces every occurrence of "manufacture of" with "manufacture and packaging of", thereby extending the exemption to include packaging materials and packaging activities alongside spares within the notification's coverage.

Excise exemption for lime used in calcium carbonate manufacture confirms non payment of duty where established non levy practice applied.
Central Government directed a retrospective excise exemption for lime used as an input in the manufacture of calcium carbonate, stating that the duty that would otherwise have been payable need not be paid for the period during which a prevailing administrative practice resulted in non levy, thereby regularising the treatment of that input for that past period.

Excise exemption for rock phosphate: retrospective relief granted where administrative non-levy practice operated, relieving duty liability.
The Central Government directs retrospective relief from excise duty on rock phosphate used as a fertiliser or as an input in fertiliser manufacture where an established administrative practice resulted in non-levy, and therefore the duty that would otherwise have been payable for that historical period shall not be required to be paid.

Amendment to central excise rules adds a proviso clause specifically addressing cigarettes, altering Rule 97(1).
The notification amends the Central Excise Rules, 1944 by inserting clause (c) "on cigarettes" into the proviso at the end of Rule 97(1), effected under Section 37 of the Central Excises and Salt Act, 1944 and coming into force upon publication in the Official Gazette.

Excise exemption practice for body-built motor vehicles confirms excess duty need not be paid for earlier period.
The Central Government recognises that, by prevailing practice, excise on body-built motor vehicles cleared by independent body builders was levied at a nil or lower rate under Section 3 read with the March notification, and directs under Section 11C that any duty in excess of that amount shall not be required to be paid for the specified period, effectively validating the administrative practice for that timeframe.