Exemption for castings of iron: statutory direction that duties need not be paid where non-levy practice prevailed.
Central Government directs that excise duty and the special duties of excise shall not be required to be paid on castings of iron made from waste and scrap of steel which, by an established practice, were not levied with such duties during the relevant prior period, thereby regularising the non-levy for that retrospective period.

Excise exemption for aluminium sheets: prior non-levy practice relieves payment of excise and special duty for affected manufacturing periods.
The government directs that the whole of the duty of excise and the special duty payable on specified aluminium sheets, where such duties were not levied due to an established administrative practice during the identified historical periods, shall not be required to be paid; the relief applies only to those aluminium sheets and manufacturing circumstances specified, and relieves liability that would otherwise have arisen but for the prior non-levy practice.

Excise exemption for preserved latex and related rubber products confirms non-requirement to pay historical excise duty.
The Government directed that excise duty shall not be required to be paid on preserved latex, latex concentrates, smoked rubber sheets, crepe rubber and crump rubber which, under a generally prevalent administrative practice, were not being levied to excise duty during the specified historical period prior to the Central Excise Tariff Act, 1985, thereby relieving such goods of duty that would otherwise have been payable but for that practice.

Modvat credit: notification amended to include special duty under Finance Act, expanding duties eligible for input credit.
The Central Government, exercising powers under rule 57A of the Central Excise Rules, 1944, amends notification No. 177/86 by inserting the words "the Finance Act, 1984 (21 of 1984), and" after the phrase "special duty of excise under" in clause (ii) of the opening paragraph, thereby including that special duty among duties considered for credit under Modvat.

Excise credit portability for unutilised inputs permitted to offset duty on corresponding finished goods after amendment.
The amendment permits the credit of special duties of excise lying unutilised in a manufacturer's account immediately before commencement to be utilised after commencement towards payment of duty on finished excisable goods for the manufacture of which those materials or component parts were permitted to be brought into the factory under sub-rule (2).

Excise exemption for mohair top and mohair yarn removes duty liability when classified under specified tariff subheadings.
The Central Government exempts Mohair Top and Mohair Yarn from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985 when classified under sub headings 5102.90 and 5105.00, by virtue of powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise exemption for speciality oils limits duty to a specified ad valorem rate; blending-produced oils excluded unless duty charged.
Notification exempts speciality oils under specified tariff subheadings from excise duty to the extent the duty exceeds an amount calculated at a prescribed ad valorem rate, but excludes oils manufactured by blending or compounding mineral oils if excise or additional duty on those mineral oils has not been paid; speciality oil is defined as a preparation of mineral oils blended with other oils or substances for industrial use other than as a lubricant, with any lubrication function secondary.

Excise duty exemption for specified soya products removes whole excise liability for the listed tariff headings.
Exemption removes the whole of the duty of excise for goods specified by tariff sub-heading entries under the Schedule to the Central Excise Tariff Act, 1985, namely soya textured protein and soya milk, pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty non-recovery on animal feed concentrates where prior administrative practice led to non-levy, statutory direction issued.
The Central Government, exercising power under section 11C, directs that the whole of the duty of excise otherwise payable on animal feed concentrates need not be paid where, according to a prior administrative practice, that duty was not levied on those concentrates during the identified historical period.

Exemption amendment for small scale units updates tariff classifications to expand commodities eligible for relief under excise rules.
Amendment to the Central Excise exemption for small scale units substitutes a specified tariff entry in the Annexure to a prior notification with an updated set of tariff codes, thereby changing which commodities qualify for the miscellaneous exemption under the applicable notification framework and pursuant to powers conferred by the Central Excise Rules.

Exclusion clause for input credit clarifies notifications granting credit are not included in cross references in tariff notifications.
An amendment inserts an exclusion clause into the opening portion of the notification, specifying that the phrase "read with any other notification" shall not be taken to include notifications that provide exemptions permitting credit for excise duty or additional duty already paid on raw materials or component parts used in manufacture; the change is effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944, in the notification concerning textile fabrics impregnated, coated, covered or laminated with plastics.

Exemption for plastics-coated textile fabrics limited by annual clearance caps and prior-year clearance threshold for applicability.
Textile fabrics impregnated, coated, covered or laminated with plastics under heading 59.03 are exempted from that part of additional excise duty which exceeds an amount calculated at 50% of the rate leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, subject to notifications under rule 8(1) of the Central Excise Rules, 1944, and provided aggregate first clearances for home consumption by a manufacturer (or from a factory by multiple manufacturers) do not exceed the stated annual quantity and do not breach the prior year clearance threshold.

Excise exemption for in factory workshop goods allows duty relief when used for machinery repairs, subject to Chapter X procedure.
The notification exempts all excisable goods manufactured in a workshop within a factory from the whole of excise duty when intended for use in that factory or any other factory of the same manufacturer for repairs or maintenance of machinery; use in a different manufacturer's factory is exempt only subject to compliance with the procedure in Chapter X of the Central Excise Rules, 1944.

Input credit restrictions under central excise rules limited where credit was previously disallowed or materials received after specified cut off.
Amendments limit input credit under rule 56A by denying credit for materials, component parts or finished products where credit was previously disallowed or where such items are received in the manufacturer's factory on or after a specified cut off; rule 57F permits waste to remain offsite if appropriate excise duty is paid and clarifies that duty may be leviable on waste arising in manufacture or on inputs cleared under the rule.

Exemption for motor vehicles limited where no input-duty credit claimed; chassis manufacturers expressly excluded from the benefit.
Amendment inserts an exemption for motor vehicles under headings 87.02 or 87.04, providing a per-vehicle excise exemption for public-transport passenger vehicles and goods-transport vehicles where no credit of duty has been taken on the chassis used in manufacture and on other inputs received by the manufacturer on or after 24 April 1986 under the duty-credit rules; a proviso excludes manufacturers of the chassis from the exemption.

Tariff classification scope expanded: notification replaces limited headings reference with entire chapter to broaden exemption coverage
The government amends an earlier notification by substituting the words "falling under heading No. 84.79 or 84.80" with "falling within Chapter 84," thereby changing the descriptive scope used in the exemption framework for items such as jigs, fixtures and moulding boxes for metal foundry.

Excise duty classification for manual typewriters revised, setting differentiated duties by carriage size categories under tariff amendment.
Amendment to the Central Excise tariff replaces the Sl. No. 7 entry for Chapter 84.69 to prescribe differentiated excise duty rates for manual typewriters according to carriage size categories, covering sizes not exceeding 25 cm, exceeding 25 cm up to 30 cm, exceeding 30 cm up to 40 cm, exceeding 40 cm up to 55 cm, and a residual 'others' category; issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 to amend Notification No. 155/86 Central Excises.

Exemption for gravure printing cylinders and lithographic plates granted when used within factory for printing purposes.
The Central Government amends a prior notification under rule 8(1) of the Central Excise Rules, 1944 to add a tariff entry exempting gravure printing cylinders and lithographic plates from excise duty at a Nil rate, conditional on their use within the factory of production for printing purposes.

Excise tariff amendment for aluminium wire rods updates duty rates and removes a proviso altering duty-credit treatment.
Amendment substitutes Sl. No. 4 to create two tariff entries for wire rods produced by manufacturers other than primary producers: (i) wire rods for which no credit of duty on ingots or billets has been taken under rule 56A or rule 57A, with a specified duty rate per tonne; and (ii) wire rods produced by manufacturers other than primary producers with a higher specified duty rate per tonne. The notification also omits the third proviso. Changes are made under sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Exemption for damaged textile fabrics: excise duty waived for short length fabrics classified under specified tariff sub headings.
The Central Government exempts damaged or sub standard textile fabrics of length not exceeding three metres, falling under sub heading 5903.19 or 5903.29 of the Central Excise Tariff, from the whole of the excise duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, pursuant to powers under the Central Excise Rules.