Set-off of duty credit for specified minor oils allowed for hydrogenated vegetable product manufacture, subject to use and certification conditions.
Specification permitting set-off of duty by granting credit for specified fixed vegetable oils used in manufacture of vegetable products under sub-heading 1504.00, with designated rates per tonne. Credit may be taken only for oil hydrogenated on or after the commencement date and only on the date of hydrogenation; utilisation of credit taken in a month is permitted only after the succeeding month begins; utilisation per clearance is capped and excess credit is non-refundable and non-transferable; solvent extracted oils require a verifying certificate from an authorised officer within a prescribed period.

Excise exemption for vegetable products caps additional duty above a prescribed per tonne rate, limiting levy on specified tariff items.
The notification exempts goods classifiable under the tariff sub heading for vegetable products from so much of the excise duty as exceeds the amount calculated at the prescribed per tonne rate, thereby capping additional duty payable and altering levy calculation and compliance for affected goods.

Credit of money for inputs: notified inputs may generate credit usable only against duty on specified final products.
A new credit framework (Section AAA, rules 57K-57P) authorises notifications specifying final products and inputs and rates of credit of money; credits are usable only for duty on designated final products, disallowed where final products are fully exempt, protected where inputs form part of waste or intermediate products used in factory, and subject to procedural conditions including declarations, dated acknowledgements, maintenance of RG 23A/RG 23B accounts, monthly returns and documentary production; adjustments, transfers and recoveries are provided where duties change or credits are misclaimed.

Central excise tariff and exemption amendments adjust rates, classifications and conditions, and clarify input duty credit treatment.
Amendments revise multiple Central Excise notifications to alter tariff rates, substitute heading and sub heading references, add and omit specific exempted items, and modify conditional provisions governing excise treatment. Several notifications replace existing ad valorem plus fixed sums with higher fixed components; multiple Table entries are omitted or replaced and new items (notably bio gas and paraffin wax subject to a prior duty condition) are inserted. Amendments add cross references to rule 57A, limit certain manufacturing process reliefs to goods produced on or before a cutoff and substitute per unit duty rates for tea and related products.

Effective excise rate for pan masala: duty capped by tobacco content and assessed value, limiting excise payable.
The notification limits excise liability on pan masala by capping duty payable: it sets an ad valorem cap for pan masala containing tobacco and specific duty caps for non-tobacco pan masala differentiated by assessed value, thereby exempting duty in excess of those capped amounts; value for this purpose is determined under the statutory value-determination provisions and the notification supersedes the earlier corresponding notification.

Exemption of film patch prints: specified segments of the film are relieved from excise duty under tariff classification.
The Central Board of Excise and Customs, exercising powers under the Central Excise Rules, exempted specified patch prints of the film "Mahatma" produced by Gandhi Films Foundation, found to be exceptional, from the whole of the duty of excise leviable under the Central Excises and Salt Act, applicable to goods falling under Chapter 37 of the Central Excise Tariff; the order lists the fourteen enumerated patch prints by title.

Exemption to small scale manufacturers: amendment substitutes listed tariff items to redefine covered goods under excise rules.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 175/86 Central Excises by substituting item (iii) in Serial No. 4 of the Annexure with a new entry that lists the tariff sub headings of goods to which the exemption for small scale manufacturers applies.

Manufacture in bond: notification adds vehicle components and nylon yarn to permitted processing of non duty paid excisable goods.
Under rule 191-B of the Central Excise Rules, 1944, the government amends the Table to the earlier notification by inserting two new entries permitting manufacture in bond of specified non duty paid excisable goods: motor vehicles and associated major components (including chassis with engines and bodies) and nylon twine/yarn and nylon (polyamide) yarn identified by their tariff subheadings.

Warehousing exemption specifies eligible petroleum products and aromatic hydrocarbons for central excise storage treatment.
Amendment replaces the original clauses of the warehousing notification to define eligible goods by tariff headings: specified Chapter 27 headings (certain petroleum and related products) and aromatic hydrocarbons in Chapter 29, including benzene, toluene and xylene, thereby clarifying which goods qualify for warehousing treatment under the notification.

Delegation of Central Excise powers: Officer empowered to investigate and adjudicate assigned cases nationwide under statutory rules.
The Central Board of Excise and Customs appoints the Officer on Special Duty (Bills), Directorate General of Inspection and Audit, New Delhi, as Central Excise Officer and invests him with the powers of Collector of Central Excises to be exercised throughout the territory of India for investigation and adjudication of cases assigned by the Board, pursuant to clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.

Declared excisable goods tariff amendment: specified commodity headings substituted to change referenced classifications.
Pursuant to the proviso to sub rule (1) of Rule 173A, the notification substitutes specified tariff headings in the table annexed to Notification No. 24/86. Against Sl. No. 9, column 3 is replaced by 2803.00; against Sl. No. 10, column 3 is replaced by 3701.20 or 3702.20, thereby altering the tariff classifications referenced for declared excisable goods.

Tariff classification changes update notification tables by substituting revised tariff headings and codes for specified entries.
Amendments revise tariff classifications in the annexed tables of specified central excise notifications under Rule 8(1) of the Central Excise Rules, 1944. Notification No. 125/73 substitutes additional subheadings for the item at S. No. 1, and Notification No. 40/85 substitutes a different tariff figure in column 3 against S. No. 22, effecting direct substitution of tariff codes in the respective notification tables.

Closure of salt works directs specified portions to cease manufacture and corresponding licences to be cancelled.
The Central Government directs closure of specified portions of Sarvai and Nawa Mukh salt works at Bassein Salt Factory, effective on publication, requiring those portions to cease salt manufacture and declaring that the licences relating to the closed portions shall stand cancelled; the Schedule identifies affected survey numbers and quantifies closed areas in hectares for each salt work.

Closure of salt works under excise rules: licences for the Balacheruvu salt factory ordered cancelled upon Gazette publication.
The Central Government, invoking rule 109 of the Central Excise Rules, 1944, directs closure of the Balacheruvu Salt Factory's licensed salt-manufacturing areas specified in the Schedule and orders that the licences for those areas shall stand cancelled, effective on publication in the Official Gazette, identifying licence numbers and the combined licensed area including a specified part of a revenue survey parcel.

Closure of salt works directs cessation of manufacture and cancellation of licences for specified Rajakkamangalam salt works.
Orders closure of specified salt works in the Rajakkamangalam salt factory, directing cessation of salt manufacture in those works from the date of publication and cancellation of the associated licences, while exempting the salt works covered by Licence No. 43 (Area 14.24 acres) from the closure; the action is taken under rule 109 of the Central Excise Rules, 1944.

Tariff heading amendment alters which goods qualify for MODVAT credit under the central excise exemptions entry.
Amendment under rule 57A substitutes the tariff references in the Table to Notification No. 177/86-Central Excises, replacing the earlier headings with 36.05 and 37.06, thereby changing which goods qualify for MODVAT credit under the annexed miscellaneous exemptions entry, with the substitution taking effect on the notified commencement date.

Tariff amendments revise excise notification classifications, substituting tariff headings and aligning exemption coverage and nomenclature.
The Government, under the Central Excise Rules, 1944, amends fifty existing Central Excise notifications by substituting specified tariff headings and sub headings, altering heading descriptions to include sub headings, omitting certain entries, and inserting revised classification ranges; these textual substitutions in the annexed Table update exemption classifications and take effect on the notified date in February 1987.

Appointment of commencement date: clause of Central Excise Tariff Amendment Act takes effect on government appointed date.
By notification dated 23 January 1987, the Central Government, under clause (b) of Section 2 of the Central Excise Tariff (Amendment) Act, 1986, appoints the 10th day of February, 1987 as the operative commencement date for that clause, thereby giving effect to the specified provision from the government appointed date.

Rescission of exemption notification: prior Central Excise notification withdrawn under rule eight authority, altering tariff exemption framework.
Notification No. 10/87-C.E., dated 23 January 1987, rescinds Notification No. 280/82-Central Excises dated 24 November 1982 under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby withdrawing the earlier miscellaneous exemption provided by the 1982 notification.

Central excise amendment removes a paragraph from prior notification, altering exemption treatment for stainless steel pattis and pattas.
The Central Government, exercising the authority under sub rule (1) of rule 8 of the Central Excise Rules, 1944, issues Notification No. 9/87-C.E. to amend Notification No. 450/86-Central Excises by omitting paragraph 2, thereby modifying the exemption provisions applicable to stainless steel "pattis" or "pattas".