Capital goods removal rules permit exit after qualifying use on payment of duty based on depreciated value.
Insertion authorises the Assistant Collector of Central Excise to permit capital goods to be removed from the Kandla Free Trade Zone to any place in India if the Board's permission to withdraw or dispose has been granted and the goods have been used in the Zone for the qualifying period, subject to payment of duty equal to the leviable amount on the goods' depreciated value at the time of clearance; the amendment also replaces the Zone definition with a list of survey numbers and precise boundary and fencing descriptions.

Exemption condition for waste and scrap of metals requires no input credit or equivalent credit debited back to qualify.
The exemption for waste and scrap of metals applies only if either no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944, or an amount equivalent to the credit taken, if any, has been debited back in the RG23A account or the current account maintained by the assessee.

Tariff amendment substitutes "L-Base" for "I-Base" in central excise notification, altering the schedule nomenclature.
Amends the schedule to a prior central excise notification by substituting the expression "L-Base" in place of "I-Base" against the specified serial entry, effecting a targeted change in the tariff schedule nomenclature under powers conferred by the Central Excise Rules.

Exemption eligibility narrowed to manufacturers operating in factories not registered under the Industries (Development and Regulations) Act, excluding registered units.
The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.

Modvat scheme effective date deferred, postponing commencement for small scale industry eligibility to claim credits.
The Central Government, under powers in the Central Excise Rules, amends paragraph 2 of Notification No. 190/87-C.E. to substitute the previously notified commencement date for the Modvat scheme for small scale industries with a later commencement date, thereby deferring the date from which eligible SSI units may claim Modvat credits under that notification.

Excise duty exemption for terephthalic acid removes the entire excise liability under the relevant tariff heading.
Exemption removes the entire excise duty on Terephthalic Acid under tariff heading 29.17, exercised pursuant to powers in the Central Excise Rules, so that the commodity is relieved from duty as specified in the tariff schedule.

Definition of bought-leaf factory updated to require operational history and majority purchased leaf from smallholders for exemption.
The amended definition of bought-leaf factory requires that the factory have worked for at least six months in the financial year immediately preceding the year of duty and that it have purchased not less than two thirds of the green leaf it processed in that preceding year from growers who hold no more than ten hectares of cultivated tea land, thereby establishing operational and smallholder procurement thresholds for eligibility under the notification.

Expiry date extension of a central excise notification extends exemption period for solid fuel briquettes.
The Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends paragraph 2 of Notification No.219/84-C.E. by substituting the earlier specified expiry date with a later specified expiry date, thereby extending the operative period of the exemption for solid fuel briquettes under that notification.

Definition of resins extended to include moulding powders, clarifying tariff classification and exemption scope under excise rules.
Amendment inserts an Explanation to the notification treating the expression resins as inclusive of moulding powders of such resins, thereby clarifying that moulding powders fall within the notified category for the purposes of the Central Excise Rules.

Free Trade Zone definition clarified and territorial collector assignments amended under central excise rules procedural.
Amendments alter territorial and administrative references in the Central Excise Rules, 1944 by updating Goa-related entries and specifying the Collector of Central Excise, Shillong for certain North Eastern States. A substituted definition of the Kandla Free Trade Zone enumerates specific survey numbers in Anjar, Kutch, Gujarat, and prescribes the enclosure types, fencing and wall heights, and combined boundary extents that constitute the zone.

Exemption for excess sugar production allows duty relief on cleared sugar equivalent to measured excess under prescribed averaging rules.
Exemption grants full excise duty relief on sugar produced in the specified two-month period that exceeds the factory's average production for the corresponding periods of the three prior sugar years, computed from Form RG1 or Collector specified records. Exclusions cover sugar from refining gur, khandsari, or beet-root; reprocessed leftover sugar from preceding sugar years counts, while reprocessed defective or already included brown sugar does not. The exemption applies to cleared quantities for home consumption equivalent to the excess, and where the average is nil the entire production in the period is exempt.

Excise tariff changes adjust duties on radios and monochrome television sets, specifying per-set rates and exemptions by screen size.
The amendment revises Central Excise tariff entries to set duties for radios with clocks at twenty per cent ad valorem and to classify monochrome broadcast television receivers (85.28) by screen-size bands with specified per-set duties for sets not exceeding 15 centimetres, nil duty for sets exceeding 15 but not exceeding 36 centimetres, and separate per-set duties for larger sets when combined with clocks or radios. Combination entries prescribe fixed per-set duties for various accessory combinations (clock, radio, cassette, cassette-plus-radio) for the smallest screen-size band and nil-rating for certain combinations in the mid band.

Amendment to central excise notification: substitutes tariff entries for cathode ray tubes and specified television picture tubes.
The notification amends the Schedule to Notification No. 74/85-C.E., substituting the Column (2) entry at S. No. 3 to list (a) cathode ray tubes falling under the tariff subheading for tubes, and (b) cathode ray television picture tubes of screen size exceeding fifteen centimetres but not exceeding thirty-six centimetres falling under the tariff subheading for television picture tubes.

Notification amendment removes clause affecting warehousing exemption, altering scope of the earlier central excise notification.
Notification No. 234/87-C.E., dated 6-10-1987, made under the Central Excise Rules, 1944, amends Notification No. 266/67-C.E. by omitting Clause (h) and the entry relating thereto in paragraph 1 of the earlier notification.

Excise exemption for polyvinyl alcohol: duty capped where produced from vinyl acetate monomer with duty paid on the precursor.
Central government exempts Polyvinyl Alcohol from excise duty in excess of an amount calculated at a specified ad valorem rate when manufactured from Vinyl Acetate Monomer. The exemption applies only if the Vinyl Acetate Monomer used has had the appropriate excise or additional duty paid, making payment on the precursor a precondition to the reduced effective duty on the finished product.

Exemption for water coolers with geyser assemblies reduces excise liability to the extent of the cooler's value component.
Exemption applies to water coolers fitted with a geyser assembly by relieving excise duty to the extent corresponding to the value component attributable to the water cooler, isolating that part of assessable value and exempting from duty so much as would be chargeable on that part.

Credit of duty on ethyl alcohol: prescribed excise credit for use in manufacture, subject to notified price and limited utilisation.
Credit is permitted for duty on Ethyl Alcohol used as raw material in the manufacture of specified finished excisable goods listed in the Table, at a prescribed monetary rate per unit. The credit is restricted to indigenous Ethyl Alcohol purchased at the notified price, with an in house molasses production exception tied to a separate notified price. Credits taken in a calendar month become utilisable only after the start of the following month and may be applied exclusively against duty on the listed final products; any excess credit is not refundable nor usable for other goods.

Central Excise amendment adjusts molasses duty threshold and substitutes the prior per-tonne exemption rate under rule 8(1).
Amendment to Notification No. 117/86-Central Excises effected by Notification No. 230/87-C.E. substitutes the figures and words "Rs. 30 per tonne" in the earlier notification with the figures and words "Rs. 60 per tonne" under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Extension of exemption period: notification expiry date for light commercial motor vehicles moved to March 1988.
Amendment substitutes the expiry date in Notification No. 463/86-Central Excises: paragraph 2's "30th day of September, 1987" is replaced by "31st day of March, 1988" under the authority of sub rule (1) of rule 8 of the Central Excise Rules, thereby extending the notification's operative period for light commercial motor vehicles.

Rescission of central excise notification withdraws earlier exemption under rule 8(1) of the Central Excise Rules.
The Central Government, exercising the power under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds Notification No. 208/69-Central Excises dated 27 August 1969 by Notification No. 228/87-C.E. dated 25 September 1987, withdrawing the miscellaneous exemptions previously conferred by the rescinded notification.