Rescission of excise notification withdraws prior exemption for packaged software's value portion representing transfer of right to use.
Rescission withdraws an earlier Central Excise notification that had exempted packaged or canned software from excise duty to the extent the assessed value under section 4 represented consideration for transfer of the right to use those goods, and is effected under the statutory power conferred by sub-section (1) of section 5A of the Central Excise Act, 1944, while preserving prior actions or omissions.

Packaged software duty on MRP allowed with abatement for off the shelf software under new central excise notification.
Packaged software or canned software is made subject to Central Excise valuation on the basis of maximum retail price (MRP) with a 15% abatement from MRP for duty assessment; the amendment inserts a tariff entry prescribing this valuation treatment and defines packaged or canned software as software developed for a variety of users and intended for sale off the shelf.

State-promoted power projects exempted from a notification condition when notified as State Transmission Utility and Licensee.
An amendment inserts a proviso excluding power generation projects promoted by State electricity boards or corporations from condition (ii) of the principal notification, provided those projects are notified by the respective State Governments as the State Transmission Utility and Licensee, thereby making that condition inapplicable to such state-notified projects.

Exemption from additional excise duty for goods supplied to UN or qualifying international organisations subject to certificate production.
Exempts from additional excise duty and special additional excise duty goods under the Central Excise Tariff when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces, before removal, a certificate from the United Nations or the international organisation certifying such intended official use and presents it to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory; "international organisation" is defined by the Central Government's declarations under the United Nations (Privileges and Immunities) Act.

Tariff amendment updates specified tariff headings to alter effective duty treatment for certain goods under central excise.
Substitutes the Table entry against S.No.17 in the principal central excise notification to specify revised tariff headings for classification, thereby changing the reference used to determine the notification's duty or exemption treatment for the affected goods.

CENVAT credit extended to components, spares and accessories of motor vehicles when used in providing taxable services.
Amendment to the CENVAT Credit Rules, 2004 inserts a sub-clause to rule 2(a) permitting CENVAT credit for components, spares and accessories of motor vehicles when used to provide the taxable services specified in the referenced sub-clauses; the CENVAT Credit (Fifth Amendment) Rules, 2010 take effect on publication in the Official Gazette.

Corrigendum to excise exemption notification updates land parcel identifiers affecting industrial park exemption records.
Corrigendum to the Central Excise exemption notification corrects the Khasra Nos. entry for an existing location in Jammu Province, District Jammu, under locations run by the Directorate of Industries & Commerce / SIDCO / SICOP, directing specified substitutions of the previously published parcel figures with corrected parcel identifiers in Annexure II.

Corrigendum substituting a place name to correct the authoritative text of a central excise notification.
Corrigendum effecting a textual correction in Notification No. 25/2005-CE (N.T.) by substituting the place name "Valsad" with "Vapi" wherever the former occurs in the published Gazette entry, thereby amending the authoritative text of the notification for administrative identification and implementation.

Corrigendum corrects place-name in central excise notification, substituting Vapi for Valsad to amend official record.
Corrigendum to Notification No. 24/2005-CE (N.T.) dated 13.5.2005 substitutes the place-name "Vapi" for the word "Valsad" in the Gazette publication (GSR No. 304(E), dated 13th May 2005) at page 7, line 23, and is issued for correction of the official notification record.

Clean energy cess reporting: return deadline shifted to the second month after removals and revised Form I mandated.
The amendment modifies rule 11 to require furnishing returns by the tenth day of the second month following the month of removals and inserts an illustrative example. It replaces Form I with a detailed Monthly Return for Removal of specified goods requiring mine wise and CETSH wise disclosure of registration details, quantities removed, cess rates, notification references, total cess payable, and comprehensive payment and adjustment particulars including challan CINs and source documents; it also prescribes a declaratory signature, acknowledgement, and instructions for centralized registration and related payment documentation.

CENVAT credit non-reversal for wires drawn from wire rods permitted where excise duty is paid on removal and conditions met.
Non-reversal of CENVAT credit is permitted where excise duty has been paid on removal of wires drawn from wire rods; the CENVAT credit taken or utilized on inputs, capital goods and input services used in making the final product shall not be required to be reversed, subject to the credit being taken up to the specified cut-off date and provided the assessee does not claim a refund of the excise duty paid.

Customs duty exemption for mega power project imports subject to Chief Engineer certification and CEO undertaking.
Substituted Condition No. 28 grants exemption from customs duties and additional duty for imports of specified goods for Government initiated mega power projects, conditional on: (a) those goods being exempt under the Customs Tariff First Schedule and section 3 additional duty; (b) certification by a Central Electricity Authority officer not below Chief Engineer as to requirement, quantity, description and specification; and (c) a CEO undertaking to the local Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project and that the developer will pay duties if that undertaking is breached.

Exemption amendment: substitution of Indian Oil Corporation Limited with any public sector oil company for specified excise exemptions.
The Government amends Notification No.64/95-Central Excise by replacing the words "Indian Oil Corporation Limited" with "any public sector oil company" in paras (a) and (b) of S.No.3A, column (3), and by substituting "such public sector oil company" for "Indian Oil Corporation Limited" in the proviso, thereby broadening the class of oil companies covered by the exemption for goods supplied for defence and other specified purposes.

Cenvat credit extension permits credit for supplies used by foreign diplomatic and consular missions under the governing notification.
Insertion of clause (iva) into rule 6(6) of the CENVAT Credit Rules, 2004 permits CENVAT credit for supplies made for the use of foreign diplomatic missions, consular missions, career consular offices, or diplomatic agents in accordance with the conditions of the referenced central excise notification, effective from publication in the Official Gazette.

CENVAT credit restriction: cannot be used for payment of Clean Energy Cess, changing credit utilization rules.
The CENVAT Credit Rules, 2004 are amended to add a proviso excluding the use of eligible CENVAT credit for payment of the Clean Energy Cess; the CENVAT Credit (Third Amendment) Rules, 2010 take effect on publication and modify rule 3(4) to restrict credit utilization specifically against the cess.

Higher Education Cess exemption for Tenth Schedule goods removes the levy under specified Finance Act provisions.
The Central Government, exercising powers under the Central Excise Act and specified Finance Act provisions, exempts all goods listed in the Tenth Schedule to the Finance Act, 2010 from the Higher Education Cess, removing the levy on those specified goods as a public interest exemption.

Exemption from education cess: goods in the Tenth Schedule relieved of education cess under Finance Act provisions.
Exempts goods specified in the Tenth Schedule to the Finance Act, 2010 from the Education Cess levied under sections 91 and 93 of the Finance (No.2) Act, 2004, by Notification No. 28/2010 Central Excise dated June 22, 2010, exercising powers under section 5A(1) of the Central Excise Act, 1944 and stating the exemption is in the public interest; the notification was later rescinded.

CENVAT credit eligibility expanded to include dumpers or tippers registered to service providers for specified output services.
The CENVAT Credit Rules, 2004 are amended by inserting sub clause (C) in rule 2(a) to include dumpers or tippers under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 as eligible where such vehicles are registered in the name of the provider of output service and are used for providing the taxable output services specified in sub clauses (zzza) and (zzzy) of clause (105) of section 65 of the Finance Act, 1994.

Clean Energy Cess: producers must register, self-assess and pay monthly cess with filing and inspection obligations.
The Clean Energy Cess Rules, 2010 levy cess on removal of raw coal, raw lignite and raw peat, require producers to register with the jurisdictional Central Excise Officer within thirty days, self-assess monthly cess, show cess separately on invoices, and pay by the fifth day of the second month after removal. Producers must keep detailed accounts and file Form I monthly with payment evidence; officers may inspect premises and records. Late payment attracts interest, defaults beyond thirty days deem goods cleared without payment, and contraventions invite penalties and confiscation with recovery under Central Excise law.

Clean energy cess exemption for tribal customary extraction: goods produced under traditional rights are excluded from the levy.
Goods produced or extracted by local tribals in the State of Meghalaya under their traditional and customary rights, without any license or lease required under existing law, are exempt from the clean energy cess leviable under section 83 of the Finance Act, 2010, the Central Government having exercised its powers under that Act read with section 5A of the Central Excise Act, 1944 in the public interest.