Corrigendum correcting thermal power project name and capacity entries in a Central Excise tariff notification.
Corrigendum correcting entries in a Gazette-published Central Excise notification by substituting a corrected thermal power project name in List 11 and amending the stated generation capacity for a second listed power project, with specified textual substitutions to replace erroneous text in the original notification.

Change in territorial jurisdiction reassigns Central Excise zone boundaries in Karnataka by statutory notification.
Amendment to the Central Excise (Non Tariff) notification substitutes entries in Table II to redefine territorial jurisdiction for Central Excise commissionerates in Karnataka. Serial numbers six to eight are replaced to prescribe the ward numbers, hoblis, taluks and districts comprising Bangalore I, Bangalore II and Bangalore III, and the Belgaum entry is substituted to enumerate its constituent districts. The substitution controls allocation of local areas to each Central Excise zone for administrative purposes under sub rule (2) of rule 3 of the Central Excise Rules, 2002.

Exemption for Project ASTRA: equipment and stores exempted from central excise subject to certification and post-clearance verification.
Exemption added for equipment and stores used for systems and sub-systems of Project ASTRA, subject to (i) a pre-clearance certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad presented to the proper officer, and (ii) post-clearance production by the manufacturer, within five months or extended period allowed by the Deputy/Assistant Commissioner of Central Excise, of a Project Director certificate evidencing receipt and actual use when use occurs outside the factory of production.

Excise duty exemption for LR-SAM programme subject to supply to programme and certificate prior to clearance.
The amendment adds an excise duty exemption for specified goods for the LR-SAM Programme where the goods are supplied to the Programme and a certificate from the Programme Director confirming intended use is produced to the proper officer before clearance; the exemption is time-limited and ceases to have effect on or after the stated expiry date.

Correction to exemption list: beneficiary name for a mega power project amended, record updated accordingly.
Corrigendum amends the Central Excise notification's exemptions list by substituting the named beneficiary for item 63 in List 11, sub-para (iii), para (B), replacing the previously published corporate name with the correct corporate name for the 3x382.5 MW project; the project capacity and list placement remain unchanged.

Extension of notification benefit to DVD-ROMs expands exemption coverage for optical media under central excise law.
The Central Government amended an existing exemption notification by substituting the tariff entry description so that the entry formerly limited to CD-ROMs now reads CD-ROMs or DVD-ROMs, thereby extending the exemption to include DVD-ROMs and broadening the class of optical media covered by the specified miscellaneous exemption.

Applicability of section 28AAA to central excise law extends Customs like matters framework to excise duties with adaptations.
The notification declares that the provisions of section 28AAA of the Customs Act shall apply to like matters concerning duties under the Central Excise Act, 1944, subject to specific textual adaptations: replacing references to "this Act" with the Central Excise Act, treating "importer under section 28" as the person chargeable under the corresponding excise provision, construing "section 28AA" and "section 28" as their excise counterparts, and deeming "proper officer" to mean the Central Excise Officer.

Substitution of beneficiary designation: amendment names oil corporations as the specified entities for the LPG/kerosene excise exemption.
Amendment to a central excise notification replaces the prior reference to subsidised distribution under the public distribution system and a named subsidy scheme with an explicit designation of Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited and Bharat Petroleum Corporation Limited as the named entities in the exemption entry for Sl. No. 81, effectuating a textual substitution without creating new exemption categories.

Central Excise Tariff amendment updates specified notification entries, altering per litre cess rates for listed items.
The Central Government, under section 5A of the Central Excise Act, 1944, amends Notification No.12/2012 Central Excise by substituting in the Table: for Sl. No. 70, column (4), item (i) the entry "1.20 per litre" and for Sl. No. 71, column (4), item (i) the entry "1.46 per litre."

Duty exemption for power project inputs narrowed to specified projects and time-limited eligibility under amended notification.
Notification No. 34/2012 amends the prior Central Excise exemption framework by substituting open-ended references to goods "required for setting up" or "supplied to" mega/ultra-mega power projects with explicit cross-references to newly inserted List 10 and List 11, enumerating named projects and specific expansion units. Conditions No. 42 and 43 in the Annexure are amended to require certification before a specified cut-off date for eligibility, converting the exemption into a project-specific, time-limited regime and including corrigenda to certain project entries.

Exemption for capital goods under SHIS: excise duties waived when scrip conditions, registration, and actual user obligations are met.
Capital goods cleared against a Status Holder Incentive Scrip (SHIS) are exempt from the whole of excise and specified additional duties when the scrip is issued for eligible exports; the scrip must be registered with the customs authority which debits duties otherwise payable, informs the Central Excise Officer who endorses and validates clearances. The exemption is subject to sectoral and product eligibility, specified exclusions (including EOUs, SEZ-related exports, deemed exports and other restricted exports), non-transferability except as endorsed transfers to manufacturers or within group companies, an actual user condition with undertakings for short-debits or misuse, retention of debited and endorsed scrip copies, and entitlement to drawback or CENVAT credit against the debited amount.

Vishesh Krishi and Gram Udyog Yojana exemption: excise duties waived on goods cleared against duty credit scrip, subject to conditions.
Goods specified in the Fourth Schedule are exempt from excise duties when cleared against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip issued under the Foreign Trade Policy, subject to conditions: scrip issuance against Appendix 37A exports (excluding specified categories), non-availability for items in Appendix 37B or prohibited imports, customs registration and debiting of duties on the scrip by the Customs authority, presentation and endorsement by the Central Excise Officer, retention of debited/endorsed scrip copies, and entitlement of the holder to drawback or CENVAT credit against the debited and validated amount.

Exemption of capital goods under Agri Infrastructure Incentive Scrip allows excise duty relief subject to specified conditions.
The notification exempts capital goods specified in the annexed Table when cleared against an Agri. Infrastructure Incentive Scrip from central excise and specified additional duties, subject to conditions: issuance to qualifying Status Holders, exclusions of certain export categories and items, non transferability with narrow exceptions for cold chain procurement and endorsed transfers to supporting manufacturers, compliance with paragraph 3.13.4 utilisation and the actual user condition, customs registration and debiting of scrip, officer endorsement and record keeping, undertakings to pay short debits or duties with interest on non compliance, and entitlement to drawback or CENVAT credit for validated debited amounts.

Focus Market Scheme exemption: excise duties waived on specified goods cleared against duty credit scrip, subject to procedural conditions.
Goods specified in the Schedules are exempt from excise and specified additional duties when cleared against a Focus Market Scheme duty credit scrip issued under paragraph 3.14 of the Foreign Trade Policy, subject to exclusions and procedural safeguards: scrip registration with Customs, presentation with supplier invoice details, Customs debiting duties on the scrip and notifying the Central Excise Officer, holder's undertaking to pay short debits with interest, endorsement and validation by the Central Excise Officer, retention of attested debited scrip copies, and entitlement to drawback or CENVAT credit against the debited amount.

Excise duty exemption for Focus Product Scheme scrips allows duty-free clearance when customs debits and excise validation conditions are met.
Goods specified in the tariff schedules may be cleared free of excise duties when cleared against a Focus Product Scheme duty credit scrip, subject to conditions: scrip issued against eligible exports in Appendix 37D, exclusions of specified export categories and items in Appendix 37B, registration of the scrip with the customs authority, presentation with supplier and Central Excise Officer details, customs debiting of duties on the scrip, written advice to and validation by the Central Excise Officer, undertaking by the holder for short debits, retention of attested debited and endorsed copy by the manufacturer, and entitlement to drawback or CENVAT credit against validated debited amounts.

Bank Guarantee acceptance permitted alongside Fixed Deposit Receipt under amended notification security conditions.
The notification amends the ANNEXURE to Notification No. 12/2012-Central Excise by substituting the words "Fixed Deposit Receipt" with "Fixed Deposit Receipt or Bank Guarantee" in Condition No. 42 and Condition No. 43, thereby permitting a bank guarantee as an alternative form of security under those conditions.

CENVAT credit amendment: revised output service definitions, refund for reverse charge unutilised credit, and valuation and distribution rules.
The notification amends the CENVAT Credit Rules, 2004 to redefine and clarify output service and exempted service, expand motor vehicle inclusions, substitute terminology throughout the rules, introduce a refund mechanism for unutilised credit on reverse charge services, revise valuation rules for rule 6 (including trading and securities), fix a specific valuation measure for rail transport, and prescribe pro rata distribution and relevant period rules for input service credit allocation.

Refund of CENVAT Credit allowed under rule 5 subject to quarterly claims, procedural filing, and auditor certification.
Refunds of CENVAT credit under rule 5 are allowed subject to prescribed safeguards and limitations: one quarterly claim (two where both goods and services are exported), computation of export and total turnover as per returns and rule 5 provisions, refund capped by the CENVAT balance at quarter end or filing, mandatory debit of the claimed amount from the CENVAT account on claim, and entitlement to re credit any unsanctioned difference; claims must be filed in Form A with specified enclosures including bank realisation certificates and an auditor certificate in Annexure A I.

Rescission of Central Excise notifications: specified notifications revoked under section 5A(1), subject to prior actions preserved.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, 1944, rescinds specified notifications published in the Gazette, withdrawing their operative force prospectively while preserving effects of actions already done or omitted before such rescission; five notifications are identified by number and publication particulars.

MRP-based abatement updated: table entries and product descriptions revised to align specified goods with revised abatement treatment.
Amends the MRP-based abatement TABLE of Notification No. 49/2008 by substituting product descriptions and abatement entries for multiple serial numbers, omitting certain serials, and inserting a new entry for Chapter 84 or 85 goods capable of performing two or more functions referenced to listed items, thereby aligning specified goods with the revised abatement framework.