Exemption notification amendment clarifies beneficiary wording, substituting phrasing to refer to women's and cooperative societies.
Amendment substitutes wording in two provisos of a Central Excise exemption notification: the first proviso replaces "including women's socities" with "or by women's societies", and the second proviso replaces "such co-operative socities" with "such societies", thereby clarifying the reference to cooperative and women's organizations under the notification.

Exclusion of video cassettes manufactured and cleared for home consumption narrows exemptions under amended central excise notification.
Amendment excludes video cassettes containing half-inch width video tapes, classified under specified tariff subheadings, which are made from video tapes manufactured in a factory and cleared for home consumption on or after a specified date, from the scope of the earlier notification, thereby narrowing the exemption for such video-cassette products.

Scope of excise duty now includes additional duty under Customs Tariff Act for specified tariff entries, altering duty references.
The Table to Notification No. 266/88 Central Excises is amended so that, in column (4) against S. No. 1 and S. No. 2, immediately after the words "excise duty" the phrase clarifying that the term includes duty under the Central Excises and Salt Act, 1944 or the additional duty under the Customs Tariff Act, 1975, as the case may be, is inserted.

Permanent magnet exemption narrowed to exclude cast alloy magnets containing nickel or cobalt, refining tariff exemption scope.
Amendment narrows the exempt description for permanent magnets and articles intended to become permanent magnets after magnetisation by excluding cast alloy permanent magnets (alloys containing nickel or cobalt or both) and articles of such magnets.

Excise exemption for monochrome television sets combined with clock or radio clarified, duty specified as nil.
The Central Government amends the Table to Notification No. 68/86 by substituting the entries against S. No. 20, item (b), to treat monochrome broadcast television receiver sets supplied in combination with a clock or with a radio (including transistor sets), with or without a clock, as exempt by specifying a nil excise duty entry in the relevant tariff columns under authority of section 5A(1) of the Central Excises and Salt Act, 1944.

Excise exemption for unexposed cinematograph films: duty limited to specified per metre capped rates under tariff headings.
The Central Government exempts goods under sub headings 3701.20 and 3702.20 from excise duty exceeding specified per metre amounts. Black and white unexposed cinematograph films are subject to duty only to the extent of 40 paise per metre; other unexposed cinematograph films only to the extent of 80 paise per metre. The notification supersedes the earlier Notification No. 50/88 Central Excise and confines payable duty to those capped per metre rates.

Exemption scope expanded: notification widens recognised institutions and enlarges list of exempt goods including electronic items and footwear.
Amendment broadens the exemption notification by substituting provisos to recognise supply by institutions recognised by the Khadi and Village Industries Commission or State Boards and units run with cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme, and by replacing the prior limited list of electronic goods with an expanded table of specified exempt goods, including food preparations, soaps, footwear within a value limit, various electronic appliances and components, clocks and watches, and voltage stabilisers.

Excise duty exemption for paper bags under specified tariff sub-heading removes whole duty liability under central excise law.
The Central Government, invoking statutory power under section 5A(1) and acting in the public interest, by Notification No. 280/88-C.E. dated 16-11-1988 exempts paper bags (including paper sacks) falling under sub-heading 4819.90 from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985.

Excise duty exemption for a tariff subheading removes the levy under central excise as necessary in public interest.
Goods classifiable under the specified tariff sub heading are exempted from the entire excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985. The Central Government, invoking its powers under the Central Excises and Salt Act, 1944, declared the exemption upon satisfaction that it was necessary in the public interest.

Excise exemption: retrospective non-recovery of duty on para-aminophenol and para-nitrophenol used in paracetamol manufacture by government directive
The Government recorded that a prevailing practice resulted in non-levy of the duty of excise on para-aminophenol and para-nitrophenol, including their sodium salts, when used in the factory of production for manufacture of paracetamol, and directed that the whole of the excise duty otherwise payable on such chemicals shall not be required to be paid in respect of those instances where duty was not levied in accordance with that practice.

Exemption for solar selective coating sheets expands tariff relief to specified plated sheets, fins and tubes under central excise.
The Central Government amends Notification No. 205/88 by inserting S. No. 01A to grant an exemption for black continuously plated solar selective coating sheets (in cut lengths or coils) and associated fins and tubes, thereby expanding the Table of miscellaneous excise exemptions to include these specified products.

Central Excise amendment alters exempted goods classifications, expanding covered headings and substituting castings of steel.
Notification amends prior Central Excise tariff notifications by deleting the specific reference to cast articles of iron from an exemption table and by substituting entries in another notification to (a) broaden an exempt entry to cover any heading or sub heading of specified tariff chapters and (b) replace an entry with castings and cast articles of steel, thereby altering the goods descriptions that determine exemption coverage.

Excise exemption for unmachined iron castings when manufactured from specified inputs on which duty has been paid.
Exemption from the whole of excise duty applies to unmachined iron castings and unmachined cast articles of iron when made from specified ferrous inputs on which excise duty or additional customs duty has already been paid, provided no credit of duty on those inputs has been taken under the relevant Central Excise Rules; stocks are deemed duty-paid unless clearly non-duty-paid or nil-rated. The Annexure lists the qualifying inputs.

Excise exemption for prison woven fabrics conditioned on certified weaving, independent processing, and return confirmation within permitted period.
Exemption from excise duty is provided for cotton and man made fabrics under Chapters 52, 54 and 55 when woven in a prison and subjected to further processing by an independent processor. The exemption is contingent on a certificate from the Inspector General of Prisons or an authorised officer confirming prison weaving and forwarding for processing, maintenance of a separate account by the independent processor, and production of evidence to the Assistant Collector of Central Excise that the processed fabrics have been returned to the originating prison within the prescribed or extended period.

Excise duty exemption for building-site manufactured goods permits duty-free use when produced and consumed at the construction site.
Goods under sub-heading No. 6807.00 manufactured at a building construction site for use at that site are exempted from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, by exercise of power under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise duty exemption: desferiexamine mesylate injection relieved of excise liability under tariff in the public interest.
The Central Government grants a full excise duty exemption for desferiexamine mesylate injection classified in Chapter 30 of the tariff schedule, invoking its statutory power to exempt goods in the public interest and thereby removing the excise liability specified in the tariff.

Manufacture in bond: cigarette filter rods permitted with specified inputs after amendment under Excise Rule.
Amendment under rule 191B permits manufacture in bond of cigarette filter rods and specifies permitted inputs as Viscose Staple Fibre, Acetone and Plug Wrap Tissue by inserting the item and inputs into the Table of the earlier notification.

Excise exemption for limestone and raw feed used in cement manufacturing prevents retroactive duty payment for prior non levy practice.
The Central Government directs that excise duty shall not be required to be paid on limestone and mixtures described as 'raw feed' and 'slurry' that were not levied during the identified past period because of an established non levy practice, where such materials fall within the relevant tariff classification and are used within the factory for manufacture of cement clinkers and cement.

Excise exemption for hydrogen gas formalises non levy practice, relieving past duty obligations for vented or flared gas.
Invoking section 11C, the government directs that the whole of the excise duty which would have been payable on hydrogen gas but for an administrative practice of non-levy shall not be required to be paid in respect of hydrogen gas that was allowed to escape into the atmosphere by flare systems or otherwise and on which duty was not levied in accordance with that practice during the specified period.

Excise duty exemption: para-toluic ester consumed in manufacture protected from retrospective levy under government direction.
The Central Government directed that the whole of the excise duty otherwise payable on para-toluic ester consumed within the factory in the manufacture of dimethyl terephthalate, which was not levied in accordance with an established practice during the specified period, shall not be required to be paid in respect of that para-toluic ester for that period.