Abatement from retail sale price allowed for colour television assessable value, reducing the taxable base from the notified effective date.
The Central Government, under sub section (2) of section 4A of the Central Excise Act, allows a thirty per cent abatement from the retail sale price for determining the assessable value of television receivers (other than monochrome) classified under heading 85.28 of the Central Excise Tariff; this is effected by Notification No. 51/97 C.E. (N.T.) dated 10 9 1997 and comes into force on 16 September 1997.

Valuation with reference to retail sale price applied to non monochrome television receivers, changing excise valuation method from specified effective date.
The notification specifies that valuation under the Central Excise Act will apply the valuation with reference to retail sale price to television receivers other than monochrome, identifying those receivers within the relevant tariff classification as goods subject to the retail sale price method for determining assessable value for excise purposes, and setting an effective commencement date for that valuation treatment.

Territorial jurisdiction changes for central excise commissioners redefine commissionerate boundaries and local area assignments.
Amendments reconfigure territorial jurisdictions under the Central Excise Rules by substituting locality names, redefining taluka/tehsil and district groupings, and reallocating specified areas among Commissioners of Central Excise, thereby clarifying which Commissioner has authority over enumerated localities and union territory enclaves.

Central Excise amendment: notification reference expanded to include clause (b) and sub clause (ii) of section 142.
The notification amends an earlier Central Excise notification by substituting the prior cross reference to a single clause of the cited provision with wording that includes both that clause and an additional specified sub clause of another clause within the same sub section, thereby broadening the referenced scope under the Central Excise framework.

Central excise exemptions and valuation rules broadened to include rule 57B and clarify the definition of value for specified goods.
Amendments expand circumstances in which inputs and supplier clearances qualify for concessional treatment or removal without duty-covering usage for manufacture, removals for export under bond, supplies to free trade zones, export oriented undertakings, technology parks, the United Nations/international organisations and projects funded by them, and supplies covered by an exemption notification. References to procedural pathways are amended to include rule 57B alongside rule 57A. The definition of "value" is clarified to follow alternate valuation provisions where applicable, otherwise the general valuation provision or tariff value.

Job work challan authentication: requires manufacturer or authorised company officer to authenticate foils before use and clarifies credit entry wording.
The notification amends challan formalities by requiring each foil of the challan book to be authenticated before use by the factory owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the Board; and it revises the annexure wording to replace the prior composite reference with a simplified returns entry reference regarding credit taken.

Central Excise rule amendments expand input credit and export/removal provisions with tightened procedural safeguards and verification.
Amendments revise rule 57B to treat specified packing materials and containers distinctly; expand rule 57C to include additional sub rules of rule 57CC and exports under bond; extend rule 57E to cover contraventions of the Customs Act; and broaden rule 57F to permit duty free removals to FTZs, export units, technology parks, international organisations and removals under bond. Rule 57G allows credit or receipt entries on original invoices when duplicates are lost subject to officer satisfaction and time limits and requires Superintendents to verify and deface RG 23A extracts. Rule 57R limits capital goods credit to goods used exclusively in manufacture. Cross reference changes are made to rules 173Q and 209.

Excise amendment: non-alloy steel ingots, billets and hot re-rolled products included after duty paid under section 3A.
The notifications 214/86-C.E. and 67/95-C.E. are amended by adding two entries in the Table against S.No.1 in columns (2) and (3): (v) ingots and billets of non-alloy steel classifiable under sub-headings 7206.90 and 7207.90; and (vi) hot re-rolled products of non-alloy steel classifiable under specified sub-headings including 7211.xx, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90, in each case limited to goods on which excise duty has been paid under section 3A of the Central Excise Act, 1944.

Deemed duty credit for steel inputs permits manufacturers to claim input-duty credit against excise on final products.
Credit of deemed excise duty is allowed on specified hot re-rolled non-alloy steel inputs where duty has been paid and declared on the supplier's invoice; deemed duty is calculated as a percentage of the invoice price and may be utilised only towards excise on the final products. The benefit applies only when inputs are received directly from the input manufacturer under a duty-declaring invoice and is void if the invoice price is incorrectly declared; refunds where adjustment is impracticable are subject to safeguards, and refunds are barred if drawback or rebate has been claimed.

Excise amendment narrows exemption to hot re-rolled non-alloy steel produced in mills with limited nominal centre distance.
Amendment to Notification No. 50/97-C.E. substitutes the commencement date and replaces the Schedule entry to restrict the exemption to hot re-rolled products of non-alloy steel manufactured in hot re-rolling mills where the nominal centre distance does not exceed the prescribed limit. The Explanation is replaced to define nominal centre distance as the pinion centre distance of the pinion stand connecting the last rolling mill drive of the finishing mill, explicitly excluding any pinch roll.

Amendment to exemptions clarifies integrated and composite steel plant definitions and adds specified re-rolling mills to scope.
Amendments revise two Central Excise notifications by substituting and adding Explanations to confirm transitional coverage for goods produced before the first day of September, 1997 cleared thereafter, to redefine qualifying facilities as an integrated steel plant processing from iron ore to ingots, billets or rolled products within the same premises, and to include composite plants with induction furnace, secondary refining and continuous casting; a further insertion brings specified re-rolling mills within the exemption scope.

Annual capacity determination formula for hot re-rolling mills updated, prescribing factors and deemed values to calculate capacity.
Prescribes a formula to determine annual capacity of hot re-rolled non-alloy steel products using factors for pinion centre distance, RPM, reduction ratio, product weight per metre, a speed-dependent efficiency factor e, and utilised hours; sets deemed values for e and w by mill speed and centre distance ranges; defines high/low speed mills and nominal centre distance; and provides that if formula capacity is less than actual 1996-97 production the actual production shall be deemed the annual capacity.

Deemed excise duty payment permitted for specified inputs and manufacturers as full discharge subject to conditions and interest.
The amendment authorises notification of inputs deemed to have excise duty paid under section 3A and allows credit accordingly; it revises rules 96ZO and 96ZP to permit specified manufacturers to discharge duty liabilities by prescribed monthly payments treated as full and final discharge, subject to exclusions from section 3A benefits, pro rata adjustments for capacity changes, extended payment dates for September, interest on outstanding sums, and reconciliation where capacity is provisionally determined and later finalized. The preamble is retrospectively amended to invoke section 3A read with section 37.

Exemption definitions clarified: amendments define integrated and composite steel plants and include specified re rolling mills.
Revisions to two Central Excise notifications clarify that goods manufactured or produced prior to the notified cut off date but cleared on or after that date are covered; they redefine an integrated steel plant as one producing ingots, billets or rolled products beginning from iron ore within the same premises; substitute a composite plant definition to require induction furnace with secondary refining and continuous casting on the same premises; and add re rolling mills with nominal pinion centre distances of 411 millimetres and above.

Rescission of excise notification withdraws prior excise treatment of aerated waters, effective from specified date.
The Central Government, invoking its powers under the Central Excise Act and acting in the public interest, rescinded Notification No. 22/97 Central Excise dated 29 April 1997, thereby withdrawing the prior excise notification affecting aerated waters; the rescission takes effect from 1 September 1997.

Abatement of assessable value for aerated waters: retail price reduction allowed under excise notification effective from September.
Allows a 50 per cent abatement from the retail sale price for computing the assessable value of aerated waters under the Central Excise Tariff; the Central Government exercises its power to fix this abatement and the notification takes effect on the stated commencement date, changing the valuation basis for excise assessment of the covered aerated waters.

Valuation by retail sale price: aerated waters specified for application of section 4A(2) valuation mechanism.
The Central Government notifies aerated waters under tariff sub-headings 2201.20 and 2202.20 as goods to which sub-section (2) of section 4A of the Central Excise Act, 1944 applies, thereby subjecting those aerated waters to valuation with reference to retail sale price; the notification takes effect on the first day of September, 1997.

Yarn tariff amendment updates excise tariff headings, modifying eligible yarn classifications and related exemption entries under central excise.
The Central Government amends Notification No. 4/97 Central Excise by substituting the column (2) entries in the Table for S. No. 115 and S. No. 116 with revised lists of tariff headings and subheadings, thereby updating the enumerated yarn and yarn product classifications that qualify under the notification's miscellaneous exemptions.

Excise exemption amendment replaces a specified table entry with 'Steam', modifying the miscellaneous exemption framework under central excise.
The Central Government, invoking powers under section 5A(1) of the Central Excise Act, amends Notification No. 4/97 by substituting the entry in the Table against serial number 25A, column (3), with the word Steam, thereby altering the textual description within the miscellaneous exemptions schedule.

Abatement from retail sale price permits reduced assessable value for footwear under Central Excise notification effective September.
The Central Government, exercising statutory power under the Central Excise framework, allows a 50% abatement on the retail sale price to determine the assessable value of footwear within the specified tariff heading; the allowance is effected by notification and comes into force on the first day of September following issuance.