Tariff value rules for jewellery establish first sale valuation or cost plus formula where customer provides precious metal.
Tariff values for articles of jewellery are fixed by two methods: where not made from customer supplied metal, valuation equals the first sale value at the manufacturer's registered or centrally registered premises or branches; where made from customer supplied precious metal, valuation equals the sum of additional materials cost, labour charges charged to the customer, and the value of the precious metal provided by the customer. The registered premises or centrally registered premises or branches from which the goods are first sold are designated as the place of removal, with the time of removal to be construed accordingly.

Exemption from physical verification for branded garment and made up textile manufacturers where retail price exceeds threshold, altering inspection requirement.
A new sub clause exempts manufacturing factories or premises producing goods under Chapters 61-63 that bear or are sold under a brand name and have a retail sale price of one thousand rupees and above from the mandatory physical verification requirements specified in sub clauses (i) and (ii) of clause (8) of the principal notification, with an explicit exclusion for laminated jute bags.

Bunker fuels exemption: supply to specified Indian ships from warehouse authorised by amended central excise notification.
Amendment inserts clause (c) into Notification No. 17/2004-Central Excise (N.T.) to treat bunker fuels for use in ships or vessels, as referenced in a later central excise notification, as exempt when supplied from a warehouse to specified Indian ships or vessels.

Registration exemption for first stage dealers and importers: mutual non requirement of dual registration simplifies excise compliance.
Specifies that registration as a First Stage Dealer and registration as an Importer are mutually non duplicative: a person registered in one capacity is not required to obtain the other registration, thereby removing the requirement for dual registration and simplifying central excise compliance obligations.

Exemption scope: substitution of Free Trade Zone with Special Economic Zone clarifies applicability of central excise exemption notification.
The notification amends the proviso to item (i) of Notification No.67/95-Central Excises by substituting the words "Free Trade Zone" with "Special Economic Zone", changing the territorial description applicable to the specified excise exemption while leaving other operative conditions of the principal notification intact.

Special Economic Zone terminology replaces free trade zone in Central Excise notification, updating exemption scope and applicability.
Substitutes the words "free trade zone" with "Special Economic Zone" throughout Notification No.214/86-Central Excises, thereby aligning exemption references and updating the scope and applicability of that notification under the exercise of statutory powers.

Indirect Tax Dispute Resolution enables settlement through declaration, payment reporting, and discharge order granting immunity.
The scheme requires a declarant to file a verified declaration in Form 1 with the designated authority, which must acknowledge receipt in Form 2; the declarant must pay specified amounts within prescribed timelines and report payment in Form 3, after which the designated authority issues a Form 4 order of discharge certifying full and final settlement and granting immunity, and the Commissioner (Appeals) removes the appeal from its list following notification.

Cenvat credit for Krishi Kalyan Cess on taxable services limited to payment of that cess only.
The amendment permits providers of output services to take CENVAT credit of the Krishi Kalyan Cess on taxable services and adds cross references to include that entitlement, while stipulating that such credit shall be utilised only towards payment of the Krishi Kalyan Cess on taxable services and that credit of duties specified elsewhere shall not be utilised for payment of the Krishi Kalyan Cess.

Excise tariff amendment changes applicability and inserts entries for bio-diesel inputs and bio-diesel product duty treatment.
Amendment inserts temporal applicability provisos and three new table entries: 113B listing inputs (RBD Palm Stearin, Methanol, Sodium Methoxide) used in manufacture of alkyl esters of long-chain fatty acids (bio-diesels) with specified duty treatment; 113C covering the alkyl ester bio-diesels with a specified excise rate; and 113D listing the same inputs with a different specified rate. The provisos withdraw notification benefits for goods at serial numbers 113 and 113B after a prescribed date and bring entries 113C and 113D into effect from a prescribed commencement date.

CENVAT Credit Rules amendment updates statutory reference to Finance Act, aligning rule text with the enacted provision.
The CENVAT Credit (Sixth Amendment) Rules, 2016 substitute in rule 3, sub-rule (4), ninth proviso the words "sub-clause (1) of clause 159 of the Finance Bill, 2016" with the words "sub-section (1) of section 162 of the Finance Act, 2016", thereby aligning the proviso's statutory reference with the enacted provision; the amendment takes effect on publication in the Official Gazette and is confined to this textual substitution within the CENVAT Credit Rules.

Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief.
Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.

MRP based duty: insertion of a tariff entry for routers imposes a specified MRP-based duty under central excise.
The notification amends the principal central excise notification by inserting a new serial entry 88A for routers under tariff classification 8517 69 30, attaching the numeric duty notation "20" in the table; the amendment is effected under section 4A of the Central Excise Act, 1944 to further modify Notification No.49/2008-Central Excise (N.T.).

Populated printed circuit board classification narrowed; new entries created altering duty treatment and parts exemption scope.
The notification amends Central Excise exemptions by lowering specified duty rates at two serials, excluding populated printed circuit boards from generic "Parts, components and accessories" exemptions, inserting new entries for populated printed circuit boards with specified classification and duty treatment, and creating a nil rate entry for parts and sub parts used in their manufacture. It also omits certain serials, removes "and speakers" from another entry, and substitutes the MRO parts exemption with a provision making it subject to conditions specified in the corresponding Customs table entry.

Central Excise amendment removes exemption table entry for wireless data modem cards with PCMCIA, USB or PCI express ports.
The Central Government amends the principal Central Excise notification by omitting the Table entry identified as serial number 61 and its related entries, thereby removing that specific item from the exemption Table while leaving the remainder of the principal notification and earlier amendments intact.

Exemption withdrawal: Wireless data modem cards with PCMCIA/USB/PCI express ports no longer eligible for duty benefit.
Notification No.20/2016-Central Excise omits serial number 101 from the Table to Notification No.1/2011-Central Excise, excluding wireless data modem cards with PCMCIA, USB or PCI express ports from the 2% duty benefit, enacted under powers of sub section (1) of section 5A of the Central Excise Act, 1944.

Amendment to Central Excise notification removes specified entry for MRO aircraft units, simplifying procedural treatment.
Amendment to Notification No.12/2012-Central Excise omits the entry in column (5) against serial number 305, thereby modifying the scheduled exemption or procedural provision applicable to units engaged in Maintenance, Repair and Overhaul of aircraft; the change is made under the government's statutory authority to amend notifications in the public interest.

Cenvat credit for assignment of rights to use resources spread over multi year period; reassignment permits credit up to tax payable.
In rule 4(7) CENVAT credit for service tax on one time charges for assignment of the right to use any natural resource by Government, local authority or any person must be spread evenly over a three year period, with any balance credit on further assignment allowed in the same financial year only to the extent of service tax payable on the consideration for that reassignment. Rule 6(1) Explanation 3 adds that exemption-related activity is eligible only if it has used inputs or input services.

CENVAT Credit adjustment: fixed rates apply to exempted supplies with liability capped by available opening balance and credits.
Amendment replaces rule 6(3)(i) to require payment calculated on exempted goods and exempted services, subject to a maximum equal to the opening balance of input and input service credit available at the period's start plus credits taken during that period; and substitutes in rule 7B(1) the reference to invoices under the Central Excise Rules, 2002 with "documents specified under rule 9".

Corrigendum updating central excise tariff table entries for specified retail price slabs, replacing several duty values.
Corrigendum to notification 16/2016 Central Excise substitutes numerical entries in Table 1 for the slabs "Exceeding Re. 6.00 but not exceeding Rs. 7.00", "Exceeding Re. 7.00 but not exceeding Rs. 8.00" and "Exceeding Re. 8.00 but not exceeding Rs. 9.00", replacing the prior series beginning with 153.75, 144.60, 219.64, 206.57, 466.74, 438.96 with a new series beginning with 244.05, 228.80, 348.64, 326.85, 740.86, 694.56.

Concessional duty removal: commencement fixed and security requirement abolished for availing concessional removal benefits under the Rules.
The amendment fixes the commencement of the 2016 Rules as 16th March, 2016 and removes the requirement of providing "or security" in rule 4(5), eliminating the security obligation for availing concessional removal of goods. It also inserts a new rule directing that any reference to the 2001 Rules in subordinate instruments be read as a reference to the 2016 Rules and corresponding provisions.