Excise exemption for polyester staple fibre and tow permits capped duty where manufactured from licensed imported feedstock.
The notification exempts polyester staple fibre and tow, including tops, from excise duty to the extent the duty exceeds the amount calculated at the prescribed per kilogram rate, provided such goods are manufactured from dimethyl terephthalate or terephthalic acid imported under an Advance Licence issued under the Imports (Control) Order, 1955.

Excise exemption for cement limits duty liability for cement from specified small-capacity factories, subject to certification and prior exemptions.
Exempts cement under sub-heading 2502.20 from excise duty to the extent it exceeds the amount calculated at the rate of Rs. 90 per tonne, where the cement is manufactured in factories meeting the Table's descriptions and certified capacity limits; certification must be by the State Director of Industries or the Development Commissioner for Cement, and the exemption does not apply where the manufacturer avails the exemption under Notification No. 175/86-C.E.

Excise duty on sodium hydroxide revised to a specified per tonne charge measured by sodium hydroxide content in solution.
Amendment to Notification No. 22/90-Central Excises substitutes the Table entry against S. No. 3: the column (4) entry is replaced with an excise charge of Rs. 1,300 per tonne measured on the basis of the weight of sodium hydroxide contained in aqueous solution, excluding the weight of the aqueous medium, effected under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Central Excise rule amendment designates Meerut and Ghaziabad collectors by substituting the relevant sub clause, effective on publication.
The Central Government, exercising powers under section 37 of the Central Excises and Salt Act, 1944, enacts the Central Excise (Tenth Amendment) Rules, 1990 to substitute sub clause (j) of clause (iia) in rule 2 of the Central Excise Rules, 1944 by expressly naming the Collector of Central Excise, North Uttar Pradesh, Meerut and the Collector of Central Excise (Appeals), Ghaziabad; the amendment comes into force on publication in the Official Gazette.

Excise duty exemption for synthetic tow consumed in manufacture of staple fibres during specified period; duty need not be paid.
The Government identified a prevailing practice under which the duty of excise on synthetic tow (heading 55.01) consumed in the manufacture of staple fibres and tops was not levied during 28 February 1986 to 31 May 1988, and directed that the whole of the duty which would otherwise have been payable on such synthetic tow shall not be required to be paid in respect of cases where duty was not levied in accordance with that practice.

Excise exemption for paper used in LDPE coated manufacture confirms non-payment requirement for duties not levied by past practice.
The Government found that excise duty and an associated special duty were not levied on paper and paperboard used to manufacture LDPE coated paper or paperboard during 28 February 1986 to 4 June 1987; under section 11C it directs that the duties that would otherwise have been payable but were not levied in accordance with that practice shall not be required to be paid for such inputs.

Capital goods exemption for manufacturer-exporters with import licences, subject to certificate, bond and prescribed procedural compliance.
Exemption from excise duty is provided for capital goods supplied to a manufacturer-exporter holding an import licence under paragraph 197, subject to conditions: production to the Assistant Collector of a Chief Controller of Imports and Exports certificate and evidence of a bond with bank guarantee for the full duty amount, and compliance with rules 156A and 156B as modified by rule 173N.

Exemption for naphthalene permits duty-free treatment where manufactured from a duty-paid precursor, subject to condition.
Full excise exemption applies to naphthalene under sub heading 2902.00 when manufactured from material under sub heading 2702.40, provided duty (excise or additional customs duty as applicable) has already been paid on the 2702.40 input; the exemption removes the whole of the excise duty on the finished product conditional on that antecedent duty payment.

Exemption for parts of headgear: past administrative non-levy prevents recovery of excise and special duties.
The Central Government, being satisfied that excise and special duty on parts of headgear under the relevant tariff subheading were not levied due to a prevailing administrative practice during a past period, directed that the duties which were not levied in that period shall not be required to be paid in respect of those parts of headgear, thereby relieving taxpayers from liability for such uncollected excise and special duties for the affected items.

Excise exemption for printing frames: duties not required where they were not levied during a specified past period.
The Government directed that excise duty and special duty shall not be required to be paid on printing frames under heading 84.42 where, according to a prevailing practice, those duties were not levied during a specified past period when the frames were used in factories for printing textile fabrics.

Excise duty exemption for tapes/strips captively consumed in rope manufacture bars retrospective recovery of unpaid duties.
The Central Government directed that basic excise duty and the special duty on tapes/strips under sub heading 3920.32 captively consumed in the manufacture of ropes under sub heading 5607.90, which were not levied during the period 1 March 1987 to 31 May 1989 according to a prevailing practice, shall not be required to be paid retrospectively.

Excise duty exemption: non-levied duties on specified chemical and pharmaceutical manufactures need not be paid.
The Government directs that excise duty and special duty otherwise payable on dye intermediates, pharmaceutical products, pigments, synthetic organic dyestuff and leather tanning agents (within Chapters 29, 30, 32, 34 and 38) that were not levied due to a prevailing practice between 6-10-1986 and 19-3-1990 shall not be required to be paid in respect of those items, applying to duties under the Central Excises law and the corresponding special duty law.

Partial exemption for aero-tyres limits excise duty to a capped ad valorem rate, restricting levy above that cap.
Exempts aero-tyres under sub-heading 4011.91 from excise duty to the extent that such duty exceeds the amount calculated at the rate of 30% ad valorem, exercised under the statutory power in section 5A of the Central Excises and Salt Act on public interest grounds.

Excise exemption for reprocessed waste and used lubricating oil removes duty on qualifying mineral oil produced by reprocessing.
Exemption from excise duty is granted for mineral oil in Chapter 27 when manufactured by reprocessing waste or used lubricating oil, the government having determined such relief is necessary in the public interest, thereby relieving qualifying reprocessed mineral oil from the duty specified in the tariff schedule.

Exemption conditions for plastic strips and woven bags revised; input duty credit determines concessional rates and ad valorem duty.
Amendments substitute tariff entries to impose specified concessional duties on strips of plastics used for weaving or for manufacture of sacks and bags, with differentiated rates depending on whether input duty credit has been availed. The amendment also inserts a new entry charging a 20% ad valorem duty on bags or sacks and fabrics woven from plastic strips, conditioned on non availability of input duty credit for inputs used in their manufacture.

Amendment to Central Excise Rules clarifies designated Collector and Collector (Appeals) assignments for territorial jurisdictions.
The amendment under section 37 substitutes sub clauses (j) and (k) of clause (iia) in rule 2 of the Central Excise Rules to list specific Collector of Central Excise offices and corresponding Collector of Central Excise (Appeals) offices for the named territorial divisions, clarifying administrative and appellate assignments.

Exemption amendment removes entity-specific qualifier in notification table entry, altering scope of the listed Central Excise exemption.
The Central Government, exercising the statutory power under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 75/84-C.E. by omitting the words "by the Oil and Natural Gas Commission, Ankleshwar" from the entry in column (4) against Sl. No. 60 of the annexed Table, thereby removing the purchaser/location-specific qualifier in that table entry.

Packaging inclusion expands to cover bags or sacks woven from plastic strips, clarifying coated or laminated items are included.
The amendment to Rule 57A's Explanation (clause (b)) adds sub clause (vi) to include bags or sacks made out of fabric, whether or not coated, covered or laminated with any other material, woven from strips or tapes of plastics, and adjusts punctuation in sub clauses (iv) and (v) to accommodate the insertion.

Central excise exemption widened to include bags and sacks made from plastic-strip woven fabric under amended notification.
Amendment expands a miscellaneous excise exemption by revising the Explanation to an existing notification: it omits a terminal conjunction in one clause, substitutes wording in the preceding clause, and inserts a new clause expressly exempting bags or sacks made of fabric woven from strips or tapes of plastics, including those coated, covered or laminated with other materials.

Central excise exemption scope expanded to include fabric bags woven from plastic strips by notification amendment.
Amendment alters Explanation II of the notification: omits the terminal "or" in clause (iii), replaces "gases" in clause (iv) with "gases; or", and inserts clause (v) covering "bags or sacks made out of fabric (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics," thereby clarifying that such woven plastic-strip fabric bags are included in the notification's list.