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Notifications
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Special excise duty exemption to goods produced in a free trade zone or hundred per cent export-oriented undertaking
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Special excise duty exemption for goods produced in free trade zones or export-oriented undertakings removes the levy under tariff provisions.
Notification exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking from the whole of the special duty of excise leviable under the cited sub-clause of the Finance Bill, 1986, enacted by exercise of powers under rule 8(1) of the Central Excise Rules, 1944 and the Provisional Collection of Taxes Act declaration.
Special excise duty exemption
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Special excise duty exemption: goods in the Central Excise Tariff schedule exempted from special duty by notification.
The Central Government, exercising rulemaking power under rule 8(1) of the Central Excise Rules, 1944 and the specified Finance Bill provision given force of law by the Provisional Collection of Taxes Act, 1931, exempts goods falling in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under that Finance Bill provision by notification.
Goods exempted from special excise duty for the period 1-3-1986 to 31-3-1986
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Exemption from special excise duty granted under rule 8 and section 47 for the specified March period.
Exemption from special duty of excise was granted by notification invoking sub rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub section (4) of section 47 of the Finance Act, 1985, exempting goods under the Central Excise Tariff Act from the whole of the special excise duty for the specified March period.
Rescinding notification
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Rescission of exemption notifications under Central Excise Rules: government withdraws specified miscellaneous excise exemptions issued earlier.
The Central Government, exercising its authority under the Central Excise Rules, rescinds a series of earlier notifications that granted miscellaneous exemptions in the central excise tariff, thereby withdrawing the exemption status created by those notifications issued by various government departments.
Amendment of 5 existing notifications
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Amendment of notifications updates tariff percentages, omits schedule entries, and revises table and proviso references under excise rules.
Amendment of existing Central Excise notifications under sub rule (1) of rule 8 directs textual substitutions and deletions to adjust tariff percentages, omit schedule entries and Explanations, substitute proviso references to add a rule citation, and replace table rows to modify commodity descriptions and duty treatment, thereby altering the scope and application of specified exemptions and tariff provisions.
Specified goods [Chapters 50, 51 & 58]
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Exemption from additional excise duty for specified textile goods under the Additional Duties of Excise Act notified.
The notification, issued under the Central Excise Rules, 1944 and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, exempts specified excisable goods identified by listed Central Excise Tariff sub-headings from the whole of the additional duty of excise leviable under that Act, as set out in the annexed Table.
Exemption to specified goods produced without the aid of power and falling under Chapters 33, 36, 51, 69, 71 and 83
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Excise duty exemption for specified goods produced without aid of power, excluding sandalwood oil, under central rules.
Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.
Gas compressors, air conditioners, coolers etc.
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Excise duty exemption for specified refrigeration and air conditioning goods limits duty to notified rates subject to conditions.
Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules.
Effective rates for specified goods
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Central excise tariff amendment updates effective rates and clarifies the definition of electronic machines for classification.
Government amends a prior Central Excise notification by substituting a revised tariff table setting effective excise rates (ad valorem, nil, or specific per unit) for enumerated goods including lubricating preparations, ion exchangers, jute sacks, stone and cement articles, bedding and furnishings, electronic gaming machines, and certain stationery. It also substitutes an Explanation defining "Electronic machines" as apparatus containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes, electronic microcircuits, or capacitors other than paper capacitors.
Lenses, balances and cinematograph projectors [Chapter 85 or 90]
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Central Excise Tariff revision revises duty treatment and exemptions for lenses, balances, cinematograph projectors and rehabilitation aids.
Amendment replaces the existing Central Excise notification Table with a new schedule specifying Chapter/Heading numbers, descriptions of goods and applicable rates. The Table identifies items subject to nil duty-including spectacle lenses, precision balances of 5 mg sensitivity or better, drawing instruments, certain small gauge projectors, and artificial limbs and rehabilitation aids-and items subject to ad valorem duties for various photographic and cinematograph apparatus. Orthopaedic footwear is differentiated by whether manufacture ordinarily uses power, with differing duty treatment accordingly.
Amendment to 5 existing notifications
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Excise exemption rates adjusted to higher ad valorem percentages and item descriptions broadened altering tariff treatment and coverage.
Amendments revise five Central Excise notifications by substituting specified concession entries in their annexed Tables: replacing certain unit-based or lower concessions with higher ad valorem rates, altering commodity descriptions for selected serial entries, and increasing specified percentage rates, thereby modifying the scope and rate basis of miscellaneous exemptions under the notifications.
Motor vehicles [Chapter 87]
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Excise duty exemptions for specified motor vehicles and parts establish reduced rates and conditional reliefs under the tariff schedule.
Notification reduces or exempts central excise duty on specified motor vehicles and components by linking tariff headings to descriptions, prescribing reduced ad valorem rates or nil duty and stating conditions where applicable. Reliefs include exemptions for defined tractors, electrically operated two and three wheelers, special purpose vehicles and parts, and reduced rates for public transport vehicles, saloon cars (subject to taxi registration certification for a lower rate), goods vehicles, auto rickshaws, motor chassis and bodies. Procedural and documentary prerequisites are specified for certain concessions.
Bulbs and flourescent tubes [Chapter 85]
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Excise tariff amendment sets ad valorem duties for specified lamp types and parts under central excise rules.
Amendment to the Central Excise tariff adds entries under Chapter 85 for sodium and mercury vapour discharge lamps, sealed beam and ultra violet/infra red lamps, electric filaments of discharge lamps other than arc lamps, and parts, prescribing specified ad valorem duty rates for each item pursuant to rule 8(1) of the Central Excise Rules, 1944.
Specified goods [Chapter 85]
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Excise duty exemption framework reduces specified Chapter 85 electrical goods to prescribed ad valorem rates under Central Excise Rules.
The notification exempts specified Chapter 85 goods from so much of the scheduled excise duty as exceeds the ad valorem rates listed in the Table, applying reduced or nil duty treatment to enumerated electrical goods and their parts. The Table identifies categories-motors, generators, transformers, permanent magnets (with exclusions), accumulator parts, domestic electrical appliances and parts, recorded media, television and video apparatus, and various other electrical items-along with the prescribed ad valorem treatment. Explanatory notes define rated output for multi-speed motors, inclusion of geared motors, and the scope of "domestic electrical appliances."
Electric motors [Chapter 85]
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Excise exemption for electric motors used as components and low-voltage motors where duty is leviable.
Notification substitutes a Table specifying that electric motors or parts used as component parts in the manufacture of certain listed goods qualify for the stated excise treatment when excise duty is leviable, and separately includes electric motors designed for operation at very low voltage and their parts within the same regulatory treatment.
Radios (including transistor sets) [Chapter 85]
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Excise duty exemption limits duty on certain radios to specified ad valorem rates under a Central Excise notification.
The Central Government exempts radios under the tariff heading for radios from excise duty in excess of prescribed ad valorem ceilings, supplanting a prior notification and prescribing separate ad valorem ceilings for sets of one or two bands and for other sets as the operative limitation on excise liability.
Batteries, sound equipments, wireless receiving sets, television sets and games [Chapter 85 or 95]
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Conditional nil duty exemption for defence use permanent magnets and factory used battery parts clarified by tariff amendment.
Amendment substitutes table entries to grant a nil duty exemption for cast alloy permanent magnets produced by a Meteorological Research Laboratory when intended for defence or research and development and supported by an authorised Ministry of Defence certificate within the prescribed annual period; and grants a nil duty exemption for parts of storage batteries when used in the factory of production for manufacture of electric storage batteries under heading 85.07.
Machinery, appliances and implements [Chapter 84]
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Exemption for ingot moulds: nil duty where used in manufacture and melted during or after factory use.
The amendment substitutes Sl. No. 9 to grant a nil duty exemption for ingot moulds where such moulds are used in the factory to manufacture steel ingots and are melted either during or after that use in the same factory; it also omits Sl. No. 13 and its entries from the Table.
Specified goods [Chapter 84]
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Excise exemptions for specified machinery establish reduced duty rates for listed Chapter 84 goods under the Central Excise Tariff.
Notification No. 155/86 uses rule 8(1) of the Central Excise Rules, 1944 to exempt or limit excise duty on specified goods under Chapter 84 of the Central Excise Tariff Act, 1985 by prescribing nil or reduced rates in a Table that matches tariff headings and product descriptions to corresponding duty rates or fixed per-unit duties.
I.C. Engines [Chapter 84]
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Notification amendment removes scheduled tariff exemption, altering excise treatment for I.C. engines under central excise rules.
Amendment to the central excise tariff deletes Serial Number 1 and its corresponding entries from the annexed table, thereby removing a scheduled exemption applicable to internal combustion engines under the Central Excise Rules.

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