Rescission of notification revokes earlier central excise exemption issued under Central Excise Rules by the Central Government.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds Notification No. 296/83 Central Excises dated 21st December, 1983, thereby revoking the earlier notification and removing its legal effect.

Life saving formulations exemption amended: specified pharmaceutical entries substituted in the annexure updating exempted items list.
Amendment to a central excise exemption notification substituting specific entries in the Annexure that list life saving formulations. Under powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Government substitutes the textual entries at specified Item Numbers in Notification No. 122/86-Central Excises (1 March 1986), thereby updating the enumerated list of exempted life saving formulations without changing the exemption mechanism.

Exemption from rule 174: cigars and cheroots remain outside that rule while exempt from the specified excise duty.
The Central Government, under rule 174A of the Central Excise Rules, 1944, supersedes the earlier notification and exempts cigars and cheroots under heading No. 24.02 of the Central Excise Tariff Act, 1985 from the operation of rule 174, provided those cigars and cheroots remain exempt from the whole of the excise duty specified in the Tariff Schedule.

Exemption condition: woven polymer sacks exempt only if manufactured on flat knitting looms, by amendment to earlier notification.
The Central Government amended Notification No. 223/86 by inserting a proviso that the exemption for woven sacks of polymers of ethylene or propylene, or a combination thereof, shall apply only if such woven sacks are manufactured on flat knitting looms.

Excise duty exemption for specified railway rolling stock: conditional reduced per unit duty applies subject to prohibition on input credit.
The notification exempts specified railway rolling stock under Chapter 86 by limiting excise duty to fixed per-unit rates shown in the Table; duty in excess of those amounts is exempt. The exemption is subject to the condition that no input duty credit under rule 56A or 57A has been availed. Additionally, when single sub-units of three-car DCEMU coaches are cleared as spares under a contract for complete units, duty on each sub-unit is leviable at one-third of the duty payable on the complete unit.

Tariff amendment: substitution of a tariff heading in the central excise notification affecting specified duty paid inputs and final products.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 225/86 Central Excises (dated 3 April 1986) by substituting the figures in column (2) against Sl. No. 4 in the annexed Table with a different tariff classification for specified final products manufactured from duty paid inputs.

Excise exemption for stainless steel pattis/pattas conditioned on manufacture from dutiable ingots/flats and small scale registration.
Stainless steel pattis or pattas in Chapter 72 are exempt from excise duty to the extent the duty exceeds a prescribed rate; a nil-duty applies if it is proved to an authorised officer that the goods are made from ingots or flats on which excise duty has been paid at not less than the prescribed rate, and the exemption applies only to factories registered as small scale industries with the Director of Industries or the Development Commissioner (Small Scale Industries).

Effective rate for food colours amended: replaces "for sale in retail" with "unit containers ordinarily intended for sale."
The Central Government amends Notification No. 392/86 by substituting in the proviso the words "as are for sale in retail and are put up in containers" with "as are put up in unit containers and ordinarily intended for sale," thereby clarifying the packaging and intended-sale criteria that determine application of the effective rate for food colours and food colour preparations under the Central Excise Rules.

Excise duty exemption for limestone used within factory for manufacture of cement clinkers and cement.
The Central Government exempts limestone falling under sub-heading 2505.00 from the whole of the excise duty leviable thereon, provided that such limestone is used within the factory of production for the manufacture of cement clinkers and cement.

Excise exemption for raw feed and slurry when used in factory for manufacture of cement clinkers and cement.
Mixtures of mineral substances known as raw feed and slurry are exempted from the whole of the excise duty leviable on them, provided such raw feed or slurry is used within the factory of production for the manufacture of cement clinkers and cement.

Specific gravity based duty on PVC compounds establishes variable ad valorem duty and conditional exemption tied to input duty credit.
Amendment substitutes the tariff table entry for polyvinyl chloride compounds, classifying PVC compounds by specific gravity and prescribing differential effective rates of duty: a nil rate for lower specific gravity, an ad valorem rate for higher specific gravity, and a nil entry subject to the condition that no input duty credit has been availed under the relevant rules. The change is effected under rule 8(1) of the Central Excise Rules, 1944.

Excise exemption for gudaku where duty paid on tobacco powder used in manufacture allows set off against leviable excise.
The notification exempts gudaku, falling under the specified tariff sub heading, from excise duty to the extent equivalent to duty already paid on tobacco powder used in its manufacture, permitting set off of duty paid on the input against the duty otherwise leviable on the finished product and thereby preventing double taxation of that input.

Exemption to thorium hydroxide exempts specified thorium hydroxide manufactured by Indian Rare Earths Limited from excise duty.
The government exempts Thorium Hydroxide classified under sub heading 2804.90 when manufactured by Indian Rare Earths Limited from the whole excise duty leviable under the Tariff Schedule, relying on delegated powers under the Central Excise Rules and the Central Excise Tariff framework.

Exemption to oxygen chlorine ammonia: amendment removes the corresponding entry from the annexed exemption table.
The Central Government amends Notification No. 40/85-Central Excises under the Central Excise Rules, 1944 by omitting S. No. 11 and the entries relating thereto from the Table annexed to that notification, thereby deleting the specified serial entry from the list of miscellaneous exemptions for gaseous substances.

Exemption of di-calcium phosphate: excise duty waived where product meets IS specification and is for animal feed.
Exemption from the whole of excise duty applies to di-calcium phosphate that conforms to I.S. Specification No. 5470-1969 and is classified within Chapter 28 or 31 of the Central Excise Tariff, provided the material is intended for use as an ingredient in the manufacture of animal feed supplements.

Set off of duty: amendment adds an additional tariff item to the exemptible list, altering the table entry.
An amendment substitutes in the Table against S. No. 4, column (4), the figures and word "29, 32, 34 or 38" in place of "29, 34 or 38", thereby expanding the tariff entries list relevant to set off of duty. The amendment is effected under the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and alters Notification No. 432/86 Central Excises (6th October 1986) only insofar as the specified substitution.

Excise exemption for hand-made carpets removes applied excise duty, including items finished with limited machine use.
An exemption relieves hand-made carpets within Chapter 57 of the Central Excise Tariff from the whole of excise duty specified in the Schedule, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944, and expressly covers carpets that used machines only for pre weaving or post weaving finishing; the notification supersedes an earlier notification on the same subject.

Exemption to goods produced in mines expanded to include an additional tariff classification under amended notification.
The Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 179/85 Central Excises (1 August 1985) by substituting the opening portion to include an additional tariff heading, thereby expanding the tariff entries covered by the miscellaneous exemption for goods produced in mines via Notification No. 439/86 C.E. dated 23 October 1986.

Excise duty relief: excess duty on certain tyres, tubes and flaps waived for specified past clearance period.
Central Government under section 11C recognized an administrative practice that resulted in lower excise levy on tyres, tubes and flaps under Tariff Item 16 due to inadvertent retention of wording in an earlier notification, and directed that excess duty beyond the amount payable under the notification as applied in practice for the specified past clearance period shall not be required to be paid.

Excise exemption for pan masala confirms no duty payable where levy was not imposed under prevailing practice.
Government found an administrative practice of non-levy of excise duty on Pan Masala not containing lime or catechu during 17 March 1985 to 7 May 1985, and directed that the full excise duty otherwise payable on such pan masala shall not be required to be paid for instances where duty was not levied in accordance with that practice.