Chartered Engineer certificate requirement for export declarations enables approval for manufacture or processing prior to export.
A Chartered Engineer's certificate must accompany export declarations where Standard Input Output Norms are available, certifying input-output ratios. Approval to manufacture or process for export before export hinges on that certificate and the declaration, with authorised officers permitted to verify the declaration at the factory. The amendment substitutes references to the CENVAT Credit Rules, 2004, bars manufacturers/processors from availing CENVAT credit in this scheme, adjusts the claims lodgement timeframe to the period under the Central Excise statute, and updates Form ARE-2 accordingly.

Concessional duty removals: procedural, bonding and recordkeeping obligations govern eligibility and recovery where goods are not used as intended.
Rules prescribe that an applicant manufacturer must file Form I with the Assistant or Deputy Commissioner, execute a bond or letter of undertaking, and send a copy to the supplier; suppliers rely on that information to remove subject goods at concessional duty while maintaining records of invoices, quantities and duty paid. Applicant manufacturers must maintain invoice-wise accounts and submit quarterly Form II returns. If goods are not used for the intended purpose, the applicant (or, if non-existent, the supplier) is liable to pay the difference in duty with interest, and specified recovery provisions apply; returned defective or surplus goods are added to supplier's non-duty paid stock.

Single registration for closely located interlinked factory premises allowed, subject to movement accounting and commissioner-imposed conditions.
Substitutes condition (3) of Notification No.36/2001 to permit single registration where multiple premises of the same factory within a close area under a Range Superintendent have interlinked manufacturing processes and are not covered by area-based exemptions, subject to proper accountal of movement of goods between premises and any conditions or limitations the Commissioner of Central Excise may impose.

Central Excise amendment: clarifies Indian market price reference and mandates lodging claims within statutory time limit.
Amendment under rule 18 of the Central Excise Rules, 2002 revises notification 19/2004-Central Excise (N.T.) by substituting "the market price" with "the Indian market price" in conditions paragraph (e) and inserting a requirement in procedures paragraph (b)(i) that the relevant documents or claims "shall be lodged" before the expiry of the period specified in section 11B of the Central Excise Act, 1944.

Tariff classification amendment updates exempted central excise headings by substituting specified tariff codes in the exemption table.
Amendment to the exemption Table of Notification No. 6/2005-Central Excise substitutes specified tariff headings in column (2) at four serial numbers, using powers under section 5A of the Central Excise Act and section 85 of the Finance Act, 2005 to implement Budget-related changes to the list of exempted goods, thereby modifying classification entries without altering the exemption framework.

Central Excise duty rates for pan masala revised: new retail price and machine speed based tariff structure implemented.
The notification substitutes Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco by retail sale price bands and three machine speed categories, including linear formulae for prices above the top band with an illustrative computation. It also substitutes Table 2 to specify duty ratio components allocating the total duty among central excise, additional excise under the Finance Act, National Calamity Contingent Duty, and zero allocation to education cesses, with separate ratios for pan masala and pan masala containing tobacco.

Central Excise amendment substitutes reference to section 11AB with section 11AA in notification paragraph clause.
Exercising rule 19(2) and (3) powers, the Board amends Notification No. 31/2007 Central Excise (N.T.) by substituting the cited section reference in paragraph 6, clause (ii) with an alternative section reference, thereby correcting the statutory cross reference within that clause of the principal notification.

Amendment to Central Excise notification: replaces reference to section 11AB with section 11AA, altering applicable provision.
The Central Board of Excise and Customs amends Notification No.42/2001-Central Excise (N.T.) by substituting, in paragraph 2, clause (v), sub-clause (b), the reference "section 11AB" with "section 11AA", thereby updating the statutory cross reference in the principal non tariff notification issued under sub-rule (3) of rule 19 of the Central Excise Rules, 2002.

Packing machine duty rates revised to link levy to pouch retail price and machine packing speed for tobacco products.
Revises the per packing machine monthly duty by tying rates to the retail sale price per pouch and the machine's maximum packing speed; substitutes Table 1 and Table 2 prescribing tiered rates and formulae for chewing tobacco, filter khaini, jarda scented tobacco and unmanufactured tobacco, and replaces Table 3 to specify duty allocation ratios among excise components for those product categories.

Exemption scope revised for unbranded goods, introducing a retail price threshold that limits central excise exemption eligibility.
Amendment to Notification No.30/2004-Central Excise substitutes the Table entry at serial number 16, column (3), to exclude goods bearing or sold under a brand name with a retail sale price (RSP) of Rs. 1000 and above from the exempt class; enacted under section 5A of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, and notified as No.15/2016-Central Excise dated 1 March 2016.

Interest under section 11AA fixed for Central Excise, superseding prior notification and effective from April.
Fixes the rate of interest at fifteen per cent per annum for purposes of section 11AA of the Central Excise Act, 1944, superseding the 2011 notification insofar as it relates to the interest rate, and states that the notification comes into force on the first day of April, 2016.

Time limit for refund of CENVAT Credit set for service exporters; applications must follow prescribed filing timelines and documentation.
Amends Notification No. 27/2012 to require applications in Form A with specified documents for CENVAT Credit refunds on exported services to be filed: manufacturers pursuant to the Central Excise Act time limit; service providers within a prescribed period from receipt of payment in convertible foreign exchange when service preceded payment, or from invoice issuance where payment was received in advance.

Municipal waste power project exemption: relief contingent on agreement with urban local body for long-term waste processing.
Amendment adds a proviso that exempts power generation projects based on municipal and urban waste from the specified condition if the manufacturer satisfies the Deputy Commissioner or Assistant Commissioner of Central Excise that there is a valid agreement with the urban local body for processing municipal solid waste for not less than ten years from the date of project commissioning.

Rescission of exemption notification ends prior central excise exemption while preserving actions taken before rescission.
Notification No. 13/2016 dated 1 March 2016 rescinds Notification No. 62/91-Central Excises dated 25 July 1991 by exercise of the executive rescission power in the public interest, terminating the earlier exemption for future effect while preserving things done or omitted to be done before the rescission.

CENVAT credit amendments revise eligibility, apportionment and distribution, imposing detailed attribution, reporting and compliance requirements.
Amendments revise CENVAT credit eligibility, utilisation and distribution: expanding eligible capital goods and uses, removing certain exclusions, disallowing credit for Infrastructure Cess, prescribing spreading of credit for assignment of natural resource usage, extending registration validity, and creating a multi-option regime for attribution between exempted and non-exempted outputs with monthly provisional calculations, annual reconciliation, interest on shortfalls, reporting obligations, and special provisions for input service distributors, outsourced manufacturing units and manufacturer warehouses.

Retail Sale Price based assessment revised to change abatement rates for specified excisable goods under Central Excise rules.
The notification amends the principal abatement schedule under the Central Excise Act by substituting entries for tariff headings 3401 and 3402 with specified abatement figures, substituting the abatement entry at another serial number, inserting new serial entries for tariff heading 7607 and for wrist wearable devices under heading 8517 62 with their respective abatements, and replacing the description "Parts, components and assemblies" with "Parts, components, accessories and assemblies" for the indicated serial entries.

Amendment to central excise notification updates tariff entries and duty rates, expanding exemptions and concessional duties.
Amendment to notification No. 12/2012 revises the Central Excise Table and Lists by substituting, inserting and omitting serial entries and tariff descriptions to effect budgetary changes: it prescribes concessional rates for micronutrients, nil duty for certain fertilizer mixtures supplied by registered co operative societies and for ready mix concrete manufactured at construction sites, adjusts duty percentages for specified precious metal and other goods, and adds industry specific entries for lithium ion batteries, mobile handset components, ship repair inputs, rotor blade inputs and related inputs listed in a new List 9A.

Tariff value amendment increases prescribed tariff values for non-knitted apparel under the Central Excise notification.
Notification No. 11/2016 amends Notification No. 20/2001-Central Excise (N.T.) by substituting the figures in the opening paragraph to increase the prescribed tariff values for articles of apparel and clothing accessories not knitted or crocheted, issued under powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944.

Exemption of central excise on media with recorded IT software allowed when manufacturer declares software value and service tax registration.
Exempts central excise duty on media with recorded Information Technology Software under Chapter 85 to the extent equal to the value of the software portion leviable to service tax; manufacturers must furnish the prescribed Annexure I declaration of the software value to the jurisdictional Commissioner and the person liable for service tax must be registered and undertake to pay service tax on that declared value.

Central excise exemption amendment narrows exempted goods, omitting a prior entry and excluding foil containers, parts and cookers.
Amendment revises the exemption schedule of an existing central excise notification by omitting one serial entry from the tariff table and substituting the entry for another serial so that the exempted description reads: "All goods other than disposable aluminium foil containers, parts and pressure cookers," thereby narrowing the scope of the exemption as a budgetary modification under the enabling power of the Central Excise Act.