Amendment to packing machines duty determination: revised duty break-up table and payment column allocation for chewing tobacco.
Amendment substitutes the table in FORM-2, serial number 4, item (iv) to specify allocation of total duty into components (Central Excise duty; additional excise duty; National Calamity Contingent Duty; education cesses) with columns for CENVAT Credit available, CENVAT Credit utilised for payment of duty, and cash payment of duty, and supplies numeric entries and a consolidated Total Duty for use in capacity determination and collection of duty.

Duty apportionment for pan masala amended to specify excise, additional duty and NCCD splits; education cesses zeroed.
The rules amend FORM 2 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 by substituting item (iv) to prescribe duty ratio allocations for pan masala and pan masala containing tobacco across Central Excise Duty, Additional Duty of Excise and National Calamity Contingent Duty, and to record zero allocation for Education Cess and Secondary and Higher Education Cess; the amendment is made under section 3A(2) and (3) of the Central Excise Act, 1944 and commences on publication in the Official Gazette.

Packing machine duty rates revised for tobacco pouches based on retail price slabs and linear formulas.
Notification substitutes tables setting the rate of duty per packing machine per month for chewing tobacco (including filter khaini), jarda scented tobacco and unmanufactured tobacco by retail price slabs and machine speed bands, prescribes a linear formula for rates above the top slab using 'P' as pouch retail sale price, and replaces the duty composition table with specified duty ratios allocating shares among Central Excise duty, additional excise and National Calamity Contingent Duty.

Central Excise tariff amendments revise exemptions and reclassify goods, adding concessional and nil duty treatments for specified inputs and parts.
The notification amends No.12/2012 by extending an applicability proviso date and adding an exclusion proviso, and by inserting, substituting and rewording multiple tariff table entries to add distinct classifications and duty treatments for specified goods including hand-made and machine-made paper rolled biris, inputs and parts for wind and solar equipment, RO membrane components, LED parts, and factory-consumed parts, prescribing nil or concessional rates and associated condition codes.

Excise duty exemption for renewable energy machinery subject to ministerial certification and manufacturer undertaking; time-limited relief.
Exempts excise duty in excess of a baseline ad valorem rate on machinery, instruments, apparatus, transmission and auxiliary equipment (including testing and quality control) and components when required for initial setting up of fuel cell based power systems or for balance of systems operating on bio-gas, bio-methane or by-product hydrogen, subject to a pre-clearance certificate from an officer not below Deputy Secretary in the Ministry of New and Renewable Energy and a manufacturer's undertaking to use the items for the certified purposes; failure to comply triggers duty liability.

Pan masala duty structure revised: packing-machine monthly duty rates and component duty ratios redefined for products with and without tobacco.
The amendment substitutes Table 1 to prescribe monthly duty per packing machine for pan masala and pan masala containing tobacco across three machine speed categories and retail sale price bands, and provides a linear formula for retail prices above the highest band with an illustrative calculation. It also substitutes Table 2 to specify duty component ratios allocating overall duty between central excise, additional excise duty, National Calamity Contingent Duty and education cess, with distinct ratios for products with and without tobacco and zeroed education cess components.

Central Excise tariff amendment updates rates, removes certain exemptions and excludes gutkha from brand-name exemption.
The notification amends Notification No. 6/2005 Central Excise by substituting revised percentage entries for the first two serial numbers in the exemptions table, omitting three specified serial numbers and their entries, and qualifying the brand name exemption to exclude pan masala containing tobacco ('gutkha'); the changes are made under section 5A of the Central Excise Act and section 85(3) of the Finance Act.

Excise duty rate prescribed for specified motor vehicles by inserting a new tariff entry, amending the central notification.
Inserts a new tariff entry in the Table to the principal Central Excise notification, prescribing an effective excise duty rate of 12.5% on specified motor vehicles under the First Schedule headings, effected under statutory authority and amending Notification No.12/2012-Central Excise by adding the new serial entry.

Non payment of excise duty on plain tamarind kernel powder declared permissible where administrative practice led to non levy.
The Central Government, satisfied that a generally prevalent practice resulted in non levy of excise on plain (un modified) tamarind kernel powder under the relevant tariff heading for the identified period, directs under section 11C that the whole of the duty payable under section 3 but for that practice shall not be required to be paid in respect of those goods for which duty was not levied during that period.

Amendment of Central Excise notification: omission of serial number 49 from exemption table, modifying exemption scope.
The Central Government, exercising power under section 5A of the Central Excise Act, 1944, amends Notification No. 2/2011-Central Excise by omitting serial number 49 and its corresponding entries from the Table, thereby altering the list of miscellaneous exemptions.

Central Excise amendment revises tariff classifications and product descriptions, and omits specified entries, effective on the stated commencement date.
Amends the schedule of Notification No. 49/2008-Central Excise (N.T.) by substituting tariff codes and descriptions for specified serial entries, omitting one serial entry, and updating a tariff heading; these modifications to the notification's product list and classification take effect from the stated commencement date and are issued under the authority of the Central Excise Act.

Tariff schedule amendments update excise classifications and rates, substituting entries and inserting units, effective as notified.
Exercise of power under section 5(1) of the Central Excise Tariff Act, 1985 amends the First Schedule by omitting and substituting specified tariff items and entries across Chapters 29, 38, 44, 55 and 94, standardising units of quantity as "kg." or "u" and applying an excise rate of 12.5% to the listed items; the notification takes effect on the notified date.

Tariff amendments update excise classification codes and exemption entries, altering headings and HS codes with specified commencement.
Amendments revise multiple Central Excise notifications by substituting, inserting or omitting tariff classifications and related entries in exemption schedules, altering commodity descriptions and Harmonized System code references. The changes are detailed against specific serial entries, replacing tariff numbers, adding bracketed exclusions, and removing exceptions in tables and annexures, thereby modifying which goods qualify under the affected exemption or specified categories. The notification prescribes a commencement date for the amended entries and requires reliance on the substituted schedule entries.

Branded coin exemption expanded to include high-purity gold and silver coins bearing brand names when duties are paid.
Amendment substitutes the Table entry at serial number 200 to exempt branded precious metal wares and branded high-purity gold and silver coins manufactured from metal on which appropriate customs or excise duty has been paid. The exemption covers articles of goldsmiths' or silversmiths' wares bearing a brand name and branded coins of high purity produced from duty-paid metal. The explanation defines "brand name" broadly to include registered or unregistered trade names, marks, symbols and invented words, and excludes jeweller or job worker identities known as "house mark" from the definition.

Excise exemption for Point of Sale devices and their components introduced with a built in sunset limitation.
Amendment adds tariff entries exempting Point of Sale (POS) Devices and all goods used in their manufacture from central excise duty by inserting serial entries 256A and 256B with nil duty rates into the Central Excise notification, and introduces a sunset proviso limiting the exemption's applicability after the terminal date specified in the proviso.

Central Excise jurisdiction updated under rules, revising district and office allocations for specified Madhya Pradesh areas.
Amendment revises territorial and administrative allocations under the Central Excise notification by substituting entries in Table II(A) to list Bhopal with constituent cities (Bhopal, Indore, Raipur, Ujjain, Bilaspur, Jabalpur), in Table III(B) to identify Ujjain and specify constituent Madhya Pradesh districts (including Dewas, Jhabua, Ratlam, Mandsaur, Shajapur, Ujjain, Guna, Rajgarh excluding Tehsil Narsingarh, and others), and in Table IV to list Audit-I, Audit-II, Appeal-I, Appeal-II at Bhopal and the same cities as administrative localities.

Audit, issue of Show Cause Notice and Adjudication amended to substitute entries in central excise notification.
The Board amends Notification No. 30/2014-Central Excise (N.T.) by substituting, in the TABLE, column (4) entries against serial numbers 1-7 with the operative description Audit, issue of Show Cause Notice and Adjudication, thereby consolidating the procedural measures applicable to those entries under the notification.

Surety or security amendment clarifies acceptable guarantee forms for concessional removal rules of goods under duty concession scheme.
Amendment inserts the words "or security" after "surety" in rule 4(5) of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016, thereby broadening the allowable forms of guarantee for removals under the concessional duty regime without changing other provisions of the Rules.

Service Tax Certificate for Rail Transportation now qualifies as the prescribed documentary evidence for CENVAT credit.
Substitutes clause (fa) in rule 9(1) of the CENVAT Credit Rules, 2004 to provide that a Service Tax Certificate for Transportation of goods by rail issued by the Indian Railways shall serve as the qualifying documentary evidence for CENVAT credit in respect of rail transportation.

Duty drawback declaration revised to require explicit non claim when CENVAT or diesel procurement exemptions apply.
Amendments to Form A.R.E. 2 require exporters to declare they will either not claim the total drawback shown under 'Drawback when Cenvat facility has not been availed' or will not claim drawback as rebate of duty on diesel procured or claimed under specified Central Excise Rules, and revise central excise and customs officer certification texts to verify manufacturer declarations on non availment of CENVAT credit, diesel procurement status, and whether exports fall under the Duty Drawback Scheme or certain Advance License obligations.