Excise exemption: paraxylene relieved from the whole duty of excise by government notification under tariff heading.
The Central Government exempts paraxylene classified under Heading No. 29.02 from the whole of the duty of excise leviable thereon, removing the excise liability specified in the Schedule for that tariff line by government notification.

Rescission of exemption under Section 5A withdraws prior polyester filament yarn concession based on public interest.
Rescission of an earlier exemption for polyester filament yarn under tariff chapters 54 or 55 is effected by Notification No. 187/89, issued under the Central Excises and Salt Act, 1944, on the ground that it is necessary in the public interest to rescind Government Notification No. 186/89-Central Excises, thereby withdrawing the miscellaneous exemption previously granted for those tariff items.

Excise exemption for polyester yarn and staple fibre reduces duty to half for eligible new manufacturers in backward areas.
Central Government exempts polyester filament yarn and polyester staple fibre under Headings 54.02 and 55.01 from excise duty in excess of the amount calculated at 50% of the duty then leviable, subject to other notifications. The exemption is available only to manufacturers who began production for the first time on or after the prescribed commencement date and whose factories are located in government-declared backward areas, and it is temporal until the specified terminal date under the statutory power granted by the excise law.

Central Excise officer appointment amended: notification deletes specified table entry altering prior appointment under statutory powers.
Amendment removes the first serial entry in the Table of Notification No. 12/78-Central Excises, thereby omitting the specified appointment entry for a Central Excise officer; the change is effected under powers conferred by the Central Excises and Salt Act and the Central Excise Rules.

Central Excise appointment: Director, Directorate of Statistics and Intelligence vested with Collector (Appeals) powers under excise law.
The Director of the Directorate of Statistics and Intelligence, Customs and Central Excise, New Delhi is appointed as a Central Excise Officer and vested with the powers exercisable by the Collector of Central Excise (Appeals) under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, constituting an administrative delegation of appellate authority within the statutory framework.

Excise duty amendment revises tariff treatment for aluminium wire rods and bars, changing applicable duty measures and classifications.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 69/89 by substituting S. No. 4 in the annexed table to set distinct tariff headings and excise duty treatment for (i) wrought aluminium wire rods and aluminium wire exceeding six millimetres cross section, and (ii) wrought aluminium bars and other rods, thereby replacing the previous entries for those products.

Excise exemption for stone plaster and cement made by recognised Nirman/Nirmithi Kendras subject to certification for low-cost housing.
Exemption from excise duty for goods under Heading 68.07 manufactured by Nirman Kendras or Nirmithi Kendras is granted provided the unit produces a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Urban Development confirming recognition by the Government of India and that the goods are intended for construction of low-cost houses; the exemption is in force up to and including 31st October, 1991.

Input credit for minor vegetable oils in soap manufacture permitted subject to origin, identity and utilisation conditions.
Notification prescribes credit for specified vegetable oils used in manufacture of soap (sub-heading 3401.10), fixing rates per tonne and conditioning credit on indigenous origin, factory integration or prescribed identity procedures where processing occurs externally, post-receipt allowance, calculation of credit on processed oils at corresponding rates, utilisation only after the succeeding month, and exclusive use of RG 23B credit for duty on soap without refund or application to other goods.

Input credit for specified minor oils allowed subject to hydrogenation timing, utilisation delays, per clearance cap, certification and origin requirements.
The notification designates specified fixed vegetable oils as eligible for input credit when used to manufacture vegetable products and fixes the credit rates per tonne. Credit may be taken only for quantities hydrogenated on or after the commencement date and on the date of hydrogenation; utilisation is permitted after the succeeding month; utilisation per clearance is subject to a per tonne ceiling with excess non refundable; solvent extracted oils and palm oil require officer certification within five months (extendable); and credits are restricted to indigenous inputs subject to documentary proof.

Excise tariff amendment revises duty rates for playing cards nil and electronic gaming machines increased.
Amendment substitutes the entry for tariff heading 9504.00 in the Table to the notification, specifying that playing cards are nil duty; electronic machines for games of skill or chance (including those used for television games and video games) attract a higher ad valorem duty; and goods other than playing cards and those electronic machines attract a lower ad valorem duty, thereby replacing Sl. No. 9 and its entries under the original notification.

Excise exemption for parts and accessories of air guns applies when used within the factory for manufacture.
Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.

Tariff exemption by screen-size revised; new size bands adjust exemption coverage for displays under central excise notification.
The amendment substitutes revised screen-size bands in the Table to Notification No. 87/89-Central Excises: S. No. 17 now covers displays "of screen size exceeding 15 centimetres but not exceeding 36 centimetres" and S. No. 18 now covers displays "of screen size exceeding 36 centimetres but not exceeding 55 centimetres", effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption for unexpanded polystyrene beads: conditional relief for Malaria Research Centre subject to use certification and duty payment.
Exemption relieves unexpanded polystyrene beads purchased by the Malaria Research Centre for malarial control from excise duty, subject to undertakings: produce a Ministry of Health and Family Welfare certificate of use within one month or extended period and pay duty if not used; permitted sale/disposal requires intimating the proper officer and payment of duty within one month, with the proper officer empowered to accept delayed compliance for sufficient cause.

Excise exemption: non-levy practice shields specified A.D.V. tyres from retrospective excise and special duty liability.
The Central Government directs that the whole of the excise duty and the special duty that would otherwise have been payable on specified A.D.V. tyres shall not be required to be paid in respect of those tyres on which such duties were not levied during the relevant period in accordance with the prevailing administrative practice.

Central Excise amendment expands territorial coverage by adding Raigad District to the specified notification.
Amendment inserts Raigad District of Maharashtra into paragraph 2, clause (i) of the cited Central Excise notification, expanding the territorial scope of that notification under the Central Excise Rules by adding a new item after the existing enumerated entries.

Excise duty exemption for fireworks limited to duty exceeding a prescribed ad valorem rate under statutory notification.
A notification exempts fireworks under sub heading 3604.10 from that portion of excise duty which exceeds an amount calculated at a specified ad valorem rate, thereby capping the taxable liability for those fireworks at the prescribed ad valorem benchmark.

Central Excise tariff amendment: polystyrene and styrene copolymers now subject to a specified ad valorem charge under notification.
The Central Government, invoking sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 133/86 C.E. by substituting S. No. 1 in the annexed Table with an entry for headings 3903.10 and 3903.90, covering polystyrene and copolymers of styrene, and prescribing an ad valorem charge for those goods.

Administrative discretion to extend prescribed periods now permits the Principal Collector to grant time extensions by reasoned order.
A proviso is added permitting the Principal Collector to extend the period specified in the first proviso to rule 173H(1) upon a representation, if in his opinion circumstances justify it, by an order recording reasons in writing.

Notification amendment: central excise notification reassigns administrative responsibility by substituting one ministry name for another.
The Central Government, exercising powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 187/72 Central Excises by substituting the words Ministry of Agriculture with Ministry of Food Processing Industries in column (3) against Sl. No. 1 of the Table; the change is limited to that textual substitution and the reassignment of the named ministry.

Proviso wording change in central excise notification: 'newspaper establishment' replaced by 'factory manufacturing newsprint' to clarify scope.
Amendment substituting the proviso wording in an existing central excise exemption notification: the expression "newspaper establishment" is replaced by the expression "factory manufacturing newsprint," thereby altering the literal scope of the proviso in the cited notification.