Tariff classification change revises HSN headings for specified tobacco products, substituting two tariff codes effective January 2012.
Amends notification No. 21/2005 by substituting HSN headings in the tariff table: 2403 10 10 is replaced by 2403 11 10 and 2403 10 90 is replaced by 2403 19 90; the changes take effect from 1 January 2012 under the powers of section 5A of the Central Excise Act, 1944 read with section 136(3) of the Finance Act, 2001.

Tariff classification change updates HSN entries in an existing central excise notification, effective from the stated commencement date.
Substitutes revised HSN entries in the Table of Notification No. 26/2001-Central Excise by replacing the column (2) entries at S. No. 2 and S. No. 4, under the powers of sub-section (1) of section 5A of the Central Excise Act, 1944 read with sub-section (3) of section 136 of the Finance Act, 2001, with the substitutions to take effect from 1st January, 2012.

Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year.
Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.

Tariff classification change: specified Central Excise notifications substituted with updated HSN codes effective from start of 2012.
Amendment of tariff entries substitutes specific Harmonized System of Nomenclature (HSN) codes in two existing Central Excise notifications: Notification No. 62/1995-Central Excise replaces the tariff item at S. No.16 with two HSN codes, and Notification No. 20/2005-Central Excise replaces the figures at S. Nos.4 and 5 with updated HSN figures and wording as specified. These substitutions take effect from 1st January, 2012 and are issued under the powers conferred by section 5A(1) of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, 1957.

Delegation of powers: customs officers appointed as Central Excise Officers to administer service tax refund claims under specified rules.
The Central Board of Excise and Customs appoints specified customs officers as Central Excise Officers and invests them with the powers under the Central Excise Act, the Central Excise Rules and Chapter V of the Finance Act to exercise authority in relation to service tax refunds arising from the stated service-tax notification and within the territorial jurisdiction specified in the earlier customs notification.

Central Excise return filing provisions revised, omitting one proviso and rewording another to alter compliance conditions.
The Central Excise (Fifth Amendment) Rules, 2011 amend rule 12(1) of the Central Excise Rules, 2002 by omitting the second proviso and substituting the opening words of the third proviso with "Provided further that", thereby modifying the conditional provisions governing filing of central excise returns for manufacturers in the textile and garment sectors; the amendment takes effect on the stated commencement date.

Filing requirement: Assessees under the second proviso to rule 12 must file Form ER-3 quarterly return for the specified quarter.
Amendment inserts a requirement that assessees referred to in the second proviso to sub rule (1) of rule 12 must file return in Form ER-3 for the quarter beginning 1st October and ending 31st December, 2011, as an insertion after part (C) of Notification No.16/2011 Central Excise (N.T.), made under the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004.

Amendment to Central Excise notification revises HSN classification and adds a new tariff entry effective from a notified date.
The Government amends the principal central excise notification by omitting S. Nos. 135, 136 and 137 from the Table and inserting, after S. No. 143, a new S. No. 144 described as HSN 9619 covering all goods with the specified duty rate; this amendment takes effect from the notified commencement date.

Export to Bhutan: notification removes Nepal references and deletes bond and land customs station provisions, altering export procedure.
The notification amends the principal Central Excise notification by substituting references to Nepal or Bhutan with references solely to Bhutan, omitting the provision permitting export to Nepal in bond against payment in Indian rupee, and deleting the procedural item concerning land customs stations, thereby narrowing destination references and removing the bond and land customs station provisions.

Central Excise amendment narrows export exclusion by removing Nepal from the exception, altering territorial scope effective March.
Substitutes in Notification No. 44/2001-Central Excise (N.T.) the phrase "to any country except Nepal and Bhutan" with "to any country except Bhutan", thereby removing Nepal from the exclusion clause; the change is effected under rule 19 of the Central Excise Rules, 2002 and comes into force on 1st March, 2012.

Export provision amendment limits prior territorial references to Bhutan only, removing Nepal from specified Central Excise wording.
The notification amends Notification No. 43/2001-Central Excise (N.T.) by substituting in the proviso to clause (i) and in clause (vii) the phrases "for exports to Nepal and Bhutan" and "for export of goods to Nepal and Bhutan" respectively, with wording limited to "for exports to Bhutan" and "for export of goods to Bhutan", thereby removing Nepal from those territorial references and prescribing an operative commencement date.

Territorial exception amended: Nepal removed from exclusion, altering export coverage under Central Excise notification regime
Substitutes the opening paragraph's exclusion wording in the principal Central Excise notification so that "except to Nepal and Bhutan" is replaced by "except Bhutan", thereby removing Nepal from the territories excluded from the notification's coverage; the amendment is issued under the rule-making powers in the Central Excise Rules and specified to come into force on the stated commencement date.

Rescission of Central Excise notification effective March first preserves prior actions; earlier notification ceases to operate thereafter.
The Central Government, exercising powers under the Central Excise Rules, rescinds Notification No. 20/2004-Central Excise (N.T.), subject to a savings provision for things done or omitted before rescission, and specifies that the rescission shall come into force on 1st March, 2012.

Central Excise amendment removes Nepal from territorial exclusion, extending the notification's coverage to Nepal upon notified commencement.
The amendment replaces the phrase "other than Nepal and Bhutan" with "other than Bhutan" in the opening paragraph of the earlier Central Excise notification, removing Nepal from the list of excluded territories and thereby extending the notification's coverage to Nepal; the change is made under the rule-making authority of the Central Excise Rules and takes effect on the specified commencement date, with the principal notification and its amendment history cited.

Excise duty exemption on site fabricated marine pile liners relieves retrospective levy, subject to reversal of input credit.
The Central Government directs that the duty of excise on pile liners fabricated at construction sites for marine use shall not be required to be paid for goods on which duty was not levied under the prevailing practice during the period 1 April 2005 to 17 November 2011, provided the unit claiming benefit reverses any input credit taken in respect of inputs used in the manufacture of those goods.

On-site fabrication exemption expanded to include additional specified iron and steel construction goods for construction projects.
Amendment substitutes the Table entry against Serial No. 64 in Notification No. 3/2005-Central Excise to extend the exemption for fabrication of goods at site for construction to goods of headings 7305 and 7308, effected under the executive amendment power on public interest grounds and published as the specified amending notification.

Rescission of notification revokes a prior central excise exemption under section 5A while preserving prior acts.
Rescission of notification No.14/2007-Central Excise under section 5A of the Central Excise Act, 1944 withdraws the earlier exemption notification on public interest grounds, and revokes its operative exemptions while expressly preserving acts done or omitted prior to the rescission by a savings clause.

Electronic filing requirement: CENVAT Rule 9A mandates electronic submission of specified declarations and returns, removing certain provisos.
The amendment removes the second proviso to sub rule (1) and the proviso to sub rule (3) of Rule 9A and inserts a new sub rule requiring that every assessee shall file electronically the declaration or the return specified in this rule.

Electronic filing requirement mandates returns and statements to be filed electronically, subject to specified exemption notifications.
The Central Excise Rules, 2002 are amended to require mandatory electronic filing of the returns or statements prescribed in the rule by every assessee, except those availing the stated exemption notifications, and to require units to comply electronically while omitting certain provisos.

CENVAT credit reporting reforms mandate enhanced line item disclosure in excise returns and segregated duty columns for compliance.
Revised Form E.R-1 and Form E.R-3 replace existing tables to require detailed, columnar disclosure of manufacture, clearance, assessable value and segregated duty components distinguishing CENVAT (Basic Excise Duty) and Other duties. CENVAT credit schedules are expanded to list sources of credit (including inputs, capital goods, imports, input services and specified inter unit transfers), specific utilizations (duty on goods, removals as such, Rule 6 payments, service tax liabilities, inter unit transfers) and closing balances. Instructions add a definition of CENVAT vs other duties, introduce Secondary and Higher Education Cess entries, clarify miscellaneous payments, and defer the effective date to the first day of January.