Excise duty cap for optical bleaching agents limits basic duty, exempting amounts above the prescribed ad valorem rate.
The Government exempts goods under tariff sub heading 3204.30 (optical bleaching agents) from that part of basic excise duty which exceeds the amount computed at a specified ad valorem rate, thereby capping payable duty at that ad valorem rate under statutory exemption powers.

Excise duty exemption for rifampicin formulations: specified single ingredient and combination antitubercular medicines relieved from central excise obligation.
Exemption from whole central excise duty is provided for single ingredient Rifampicin formulations and formulations combining Rifampicin with Isoniazid, and Rifampicin with Isoniazid and Pyrazinamide, falling under the medicaments tariff heading. Covered products are defined as medicaments processed from the named bulk drugs, with or without inert pharmaceutical aids that do not interfere with therapeutic activity, intended for diagnosis, treatment, mitigation or prevention of disease in humans or animals; substances outside drug control provisions are excluded.

Effective excise duty limitation imposed for dimethyl terephthalate and terephthalic acid, capping duty at prescribed per kilogram rates.
Exempts goods under the specified Central Excise Tariff sub headings for dimethyl terephthalate and terephthalic acid from so much of the leviable excise duty as is in excess of the amounts calculated at the per kilogram rates specified in the notification (dimethyl terephthalate at Rs. 3.60 per kilogram; terephthalic acid and its salts at Rs. 4.40 per kilogram).

Rescission of central excise exemption notifications withdraws specified tariff exemptions and terminates their effect from the notified commencement.
Rescinds two specified central excise notifications by exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, thereby withdrawing the named miscellaneous tariff exemptions and terminating their effect as of the notified commencement date.

Excise duty rates prescribed for sodium/potassium hydroxides and peroxides, with specified ad valorem and tonnage rates.
Exempts specified chemicals from duty in excess of the amount calculated at the prescribed rates under section 5A(1) of the Central Excises and Salt Act, 1944: sodium hydroxide (solid and flake) at Rs. 1,300 per tonne; sodium hydroxide (lye), potassium hydroxide and peroxides of sodium or potassium at 15% ad valorem; and copper oxychloride at nil, for goods under the listed tariff sub headings of the Central Excise Tariff Act, 1985.

Excise exemption for chemicals used in fertilizer manufacture conditioned on factory consumption or procedural compliance.
The Central Government exempts specified Chapter 28 chemicals from the whole of excise duty when used in the manufacture of fertilizers, subject to conditions: goods under certain sub-headings qualify only if consumed within the factory of production in fertilizer manufacture, while goods under sub-heading 2809.00 qualify if used in fertilizer manufacture but, when used outside the factory of production, require compliance with the procedural requirements set out in the Central Excise Rules.

Excise exemption for natural gas liquids and raw naphtha when used as power generation fuel in specified units.
Exempts raw naphtha and natural gasoline liquefied (NGL) under Chapter 27 from excise duty in excess of the amount calculated at rupees six hundred per kilolitre at fifteen degree Centigrade when intended for use as fuel in generation of power in the specified units, subject to following the procedure in Chapter X of the Central Excise Rules, 1944.

Excise duty exemption for captive refinery fuel continues, exempting petroleum products used within refinery premises.
The Central Government exempts petroleum products under Chapter 27 produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of excise duty. "Refinery" is defined to mean an establishment where refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, limiting the exemption to such refining or blending activities and to internal captive consumption.

Credit of countervailing duty on naphthalene permitted after amendment to include additional duty under Customs Tariff Act.
Amendment permits credit for countervailing duty paid on naphthalene used in specified goods by inserting into the opening paragraph of Notification No. 432/86 the words making the additional duty leviable under section 3 of the Customs Tariff Act, 1975, eligible for credit, effected under the authority of section 5A of the Central Excises and Salt Act, 1944.

Tariff heading alignment: amendment clarifies that classification applies to the heading or its subheadings under the excise notification.
The government, under section 5A of the Central Excises and Salt Act, 1944, amended notification No. 179/85 by substituting the words and figures "under sub-heading Nos. 2505.00," with the words and figures "under heading or sub-heading Nos.25.05," to align the tariff reference with the Harmonized System Nomenclature and clarify the classification scope under that tariff entry.

Excise duty exemptions for specified mineral goods reduce payable rates subject to conditions and procedural compliance.
Exemption reduces excise liability for listed mineral and stone goods by permitting duty only at the specified effective rates in the Table rather than at full tariff rates, subject to conditions including permitted end use in manufacture, compliance with movement and clearance procedures when used outside the factory of production, production method certification for certain slabs, and a volumetric alternative for irregular marble slabs.

Excise duty rate for tobacco snuff reduced to an ad valorem cap under central exemption.
The Government exempts preparations of tobacco containing snuff falling under the relevant tariff subheading from the portion of excise duty in excess of the amount calculated at an ad valorem rate, thereby prescribing an effective capped rate for duty payable on those preparations under the Central Excise Tariff.

Excise duty rates for cigarettes prescribed, with duty apportioned between basic excise and additional excise under statutory authority.
Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.

Excise duty amendments update tariff classifications and grant targeted exemptions for specific oils, alcohol, butene and KVIC footwear.
Amendments implement consequential changes to multiple earlier Central Excise notifications by omitting, substituting and inserting table entries to alter tariff headings, product descriptions and duty rates; they prescribe an effective rate for pan masala and establish targeted excise exemptions for processed rape seed/mustard oil, ethyl alcohol, butene used in manufacture of methyl ethyl ketone, and specified low value footwear produced by KVIC units.

Money credit scheme expansion: broadened input coverage and tariff entries extend concessional treatment to oils, fats and glyoxal.
Amendments revise the Central Excise notifications to clarify tariff entries and extend the money credit scheme: glyoxal is inserted as a tariff entry, and the scope for eligible inputs is broadened by substituting "vegetable oils or fats", adding margarine, and inserting solvent extracted sesame oil and sal seed fat into the Table with specified money credit values.

Duty credit under Rule 56A extended to imported nylon moulding power used in manufacturing fishing nets.
The amendment permits duty credit under Rule 56A for imported nylon moulding power used in manufacturing fishing nets by substituting the entry against S. No. 11, column (3), in Notification No. 84/87 C.E. with the entry "54.02", thereby formally including that tariff entry for the specified duty credit benefit.

Excise duty reduction for ice cream with a specified ad valorem rate; certain Chapter twenty one goods exempted.
Notification under section 5A exempts specified Chapter 21 goods from excise duty to the extent that duty exceeds prescribed effective rates, consolidating existing exemptions. The Table fixes nil effective rates for most listed sub headings, while prescribing an effective ad valorem rate for ice cream; the notification defines "ice cream" to include kulfi and preparations using milk, cream or other milk products.

Excise duty exemption for hotel-manufactured ice cream sold on premises removes the excise levy under central tariff rules.
The Central Government exempts ice-cream manufactured in hotels and restaurants and sold at retail within the same premises from the entire excise duty leviable, on public interest grounds; "ice-cream" for this purpose includes preparations known as ice-cream or kulfi that use milk, cream or other milk products in their preparation, and the exemption is confined to production and retail sale occurring on the same premises.

Excise licence ceiling increased, raising the annual clearances threshold for licence qualification under amended central excise rules.
Amendment replaces the monetary ceiling in clause (ii) of the second proviso of the earlier central excise notification, raising the annual clearances threshold for obtaining a central excise licence; the Government exercises its rule-making power to effect the substitution and specifies an effective date for the change.

Special excise duty credit under MODVAT extended to allow set-off of duty paid on inputs used in finished products.
Amendment expands MODVAT credit to include the special duty of excise declared in the Finance Bill, 1990 as having provisional legal force, by inserting a new clause identifying that duty as eligible for credit or set-off on inputs used in finished products and by substituting prior proviso language to reference the newly declared special duty.