Special excise duty credit under MODVAT scheme includes provisionally declared special excise duty treated as having force of law.
Credit of special excise duty paid on inputs under the MODVAT scheme is clarified by substituting clause (ii) to expressly include the special duty of excise specified in the Finance Bill, which, by declaration under the Provisional Collection of Taxes Act, has the force of law and thus falls within the duties eligible for input credit.

Rebate of special excise duty on exported goods allowed where excise rebate is permitted, subject to identical conditions.
Where goods subjected to a special duty of excise have been exported and a rebate of excise duty has been allowed on such goods, a rebate of the special duty of excise shall also be allowed, subject to the same conditions that govern the rebate of the excise duty, operating through notifications or declarations under the Central Excise Rules and related provisional finance bill provisions.

Exemption for goods in free trade zones: special excise duty waived for goods made by fully export oriented undertakings.
Exemption from the whole of the special duty of excise is granted for goods produced or manufactured in a free trade zone or by a fully export oriented undertaking, by notification under the Central Excise Rules and with reference to the Schedule to the Central Excise Tariff Act, relying on the enabling clause in the Finance Bill given provisional force of law.

Exemption from special duty of excise for specified tariff-listed goods removes the special levy on designated commodity categories.
Notification No. 8/88-C.E. uses Rule 8(1) of the Central Excise Rules and a Finance Bill provision to exempt specified goods listed by tariff heading from the whole of the special duty of excise leviable under the cited clause; the annexed table identifies covered goods including coffee, tea, certain vegetable oils and fats, sugar, kerosene, matches, and cotton fabrics.

Additional duty exemption limited: certain forms of sugar excluded from notification, altering tariff relief applicability.
Amendment to Notification No. 77/86-C.E. adds a proviso excluding sugar from the notification's additional duty exemption, except for samples of sugar and for castor, icing, demarara and candy sugar, under powers of Rule 8(1) of the Central Excise Rules, 1944 and Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

Amendment to excise notification expands notified HDPE/PP product categories and adds acrylic fur fabrics to coverage.
Amendment to a Central Excise notification inserts new serial entries expanding notified HDPE/PP/LLDPE categories - including woven sacks, bags, woven fabrics, twine/thread, strips, tapes, granules/powder, tarpaulins, laminated and fibrillated fabrics, and sandwich laminated bags with kraft paper - and separately adds an entry linking shoes with acrylic fur fabrics, thereby modifying the annexed Table of the original notification under rule 191B of the Central Excise Rules, 1944.

Excise exemption for jute inputs used in-house: duty need not be paid where prior administrative practice omitted levy.
The Government directed that the whole of the excise duty which would otherwise have been payable on jute fibre, twist, yarn, thread, rope and twine consumed within the producing factory for manufacture of jute products, but for the then-prevailing practice of non-levy, shall not be required to be paid in respect of those inputs on which duty was not levied during the specified period.

Appointment of Central Excise Officer grants Additional Collector powers for enforcement within the Kandla Free Trade Zone.
The Deputy Collector of Customs, Kandla is appointed as Central Excise Officer and vested with all the powers of an Additional Collector of Central Excise under the Central Excise Act and rules, to be exercised within the area comprising the Kandla Free Trade Zone; the Kandla Free Trade Zone is defined by reference to clause (viia) of rule 2 of the Central Excise Rules, 1944.

Excise exemption for rubberised textile fabrics confirms no duty required where non levy practice prevailed during the earlier period.
Exemption directed for specified rubberised textile fabrics where a prevailing practice resulted in non-levy of excise duty and additional excise duty during the earlier period; the government directs that those duties shall not be required to be paid in respect of instances where such duties were not levied pursuant to that practice for the identified class of rubber predominant textile fabrics under the relevant tariff classification.

Addition of Potassium Chlorate to excise notification updates self removal procedure under Central Excise Rules governing removals.
The amendment adds Potassium Chlorate, falling under Chapter 28, as item (aa) in the table annexed to the first paragraph of Notification No. 23/86 Central Excises, thereby modifying the scope of the self removal procedure under the Central Excise Rules.

Central Excise Amendment removes a defined item from rule two, modifying the scope of the Central Excise Rules.
The Central Excise (1st Amendment) Rules, 1988 effectuate the deletion of item (zg) from the definitional provisions in rule two, clause (ii), sub-clause (A) of the Central Excise Rules, 1944; the amendment is issued under the prescribed rulemaking power and takes effect on publication in the Official Gazette.

Additional duty exemption for fents and rags of man-made fabrics limits excess duty and restricts aggregate clearances.
Exemption grants that fents and rags of man-made fabrics under specified tariff headings are relieved from additional excise duty to the extent the duty does not exceed a capped ad valorem rate, subject to an aggregate annual clearance limit by manufacturers. The notification defines fents and rags by precise dimensional criteria, excludes certain items such as towels, and confines coverage to bona fide cut-pieces, damaged pieces and pieces arising during normal manufacturing, processing, packing or sampling.

Specified fabrics excise rates revised; tiered per-square-metre duties set by width, value and fibre content.
Amends Notification No. 254/87-C.E. by substituting a new Table that prescribes excise duties per square metre for fabrics under specified tariff headings, differentiated by width bands (up to 100 cm, 100-130 cm, and others), by value bands per square metre, and by polyester content where fabrics with polyester of seventy per cent or more are separately treated. The substitution sets discrete duty rates for each value band and includes an exclusion for goods covered by Notification No. 4/88-Central Excises.

Additional duty exemption caps excise liability for specified cellulosic and nylon fabrics based on material and weight bands.
Notification limits additional duty on fabrics under headings 54.09 and 55.08 by exempting them from any amount of additional duty that exceeds specified rates. It sets two material-based categories (cellulosic-origin fabrics and nylon filament yarn fabrics), each split into two weight-per-square-metre bands, and prescribes a maximum additional-duty amount applicable to each band, thereby capping excise liability for those specified fabrics.

Exclusion of processed knitted man-made fabrics: amendment narrows notification scope for finished knitted or crocheted textile products.
Amendment inserts a proviso excluding knitted or crocheted fabrics of man-made textile materials under the specified tariff sub-heading from the earlier notification where such fabrics have been subjected to one or more finishing processes (bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or other listed processes), thereby narrowing the notification's scope for tariff/excise treatment.

Effective rate of additional duty for knitted fabrics of manmade fibres set in tiered bands by value per square metre.
The Central Government exempts goods under sub heading 6001.12 (knitted or crocheted fabrics of manmade textile materials) from that part of the additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 which exceeds the amounts calculated at specified effective rates per square metre: fifty paise where value per square metre does not exceed rupees ten, and one rupee twenty five paise where value per square metre exceeds rupees ten but does not exceed rupees twenty five.

Zonal rates for tea revised to establish differential excise duties by place of production under central rules.
Amendment substitutes the Table in Notification No. 32/86-C.E., classifying production locations into Zone I (specified districts in Assam, with an exclusion) and Zone II (all other areas), and prescribes distinct central excise duty rates per kilogram for tea under the powers of sub-rule (1) of rule 8 read with rule 96F of the Central Excise Rules, 1944.