Excise notification amendment revises area-based table entries and inserts entries for clinker, starch and fatty acids.
The notification amends paragraph 2 of Notification No.56/2003 by substituting S.No.12 to list Cement with Limestone and adding S.No.12A for Cement clinker with Limestone; substituting S.No.13 to list Modified starch or Glucose from maize, maize starch or tapioca starch; and inserting S.No.15A for Fatty acids or Glycerine from crude palm kernel, coconut, mustard or rapeseed oil and S.No.15B for Ferro alloys from chrome ore or manganese ore.

Excise duty exemption expanded to add and redefine specific manufactured goods and their linked raw-material inputs.
Substitutes and inserts table entries in paragraph 2 of the Jammu & Kashmir units exemption notification to redefine goods and their allowable inputs: it restructures cement and cement clinker entries linked to limestone/gypsum inputs, revises modified starch or glucose entries tied to maize or tapioca inputs, and inserts fatty acids or glycerine linked to crude vegetable oils and ferro alloys linked to chrome or manganese ore as newly exempted items.

Excise notification amendment updates exempted goods list, altering cement, starch, fatty acids and ferro alloys entries.
Revises the notification's schedule by substituting the cement entry to distinguish cement and cement clinker with their inputs, substituting the modified starch or glucose entry to specify eligible raw materials, and inserting new entries for fatty acids or glycerine and for ferro alloys together with their respective input materials, thereby updating the list of finished goods and inputs eligible under the exemption framework.

Excise exemption: notification revises eligible goods and inputs for relief in specified production areas under central excise law.
Amendment revises paragraph 2 of the principal notification by substituting specified table entries and inserting new serial entries to redefine goods and their allowed inputs that qualify for excise relief in the designated area. It replaces prior entries for cement and related inputs, updates the entry for modified starch or glucose with prescribed raw materials, and inserts new entries for fatty acids or glycerine and for ferro alloys together with their specified ores, effectuating the change under the cited excise and additional duties provisions.

Excise exemption amendments update eligible outputs and linked inputs for factories in the North East, altering entitlement scope.
The notification amends the excise-exemption table for factories in specified North East states by substituting S.No.12 (now listing cement and its inputs) and S.No.13 (modified starch or glucose with specified starch inputs), adding S.No.12A for cement clinker and limestone, and inserting S.No.15A (fatty acids or glycerine with specified oils) and S.No.15B (ferro alloys with chrome or manganese ore), thereby updating eligible outputs, their inputs and chapter classifications under Notification No. 33/99-Central Excise.

Exemption for goods produced in specified industrial areas extended by substituting tariff entries and inserting new goods categories.
Amendment substitutes and inserts entries in paragraph 2A of Notification No. 32/99-Central Excise to specify exempt manufactured goods and corresponding inputs: cement and cement clinker with limestone and gypsum; modified starch or glucose with maize, maize starch or tapioca starch; fatty acids or glycerine with crude palm kernel, coconut, mustard or rapeseed oil; and ferro alloys with chrome ore or manganese ore.

Amendment to Central Excise notification removes the phrase 'from account current' from clause (i), altering operative text.
The Central Government amends Notification No. 17/2006 Central Excise (N.T.) by omitting the words "from account current" in clause (i), exercising powers under the Central Excise Act and the Central Excise Rules, thereby altering the literal operative text of that clause.

CENVAT credit amendment removes the phrase "through account current", narrowing the notification's payment mode wording.
The Central Government amends Notification No. 39/2004 Central Excise (N.T.) by omitting the words "through account current" in clause (i) of that notification, effected under powers conferred by the Central Excise Act and the CENVAT Credit Rules and recorded in the Gazette.

Exemption filing requirement updated; revised declarations and declarant code now required before opting for excise procedure.
The amendment mandates that manufacturers claiming the exemption must file a revised declaration for the preceding financial year by the specified deadline; independent weavers opting for the procedure under rule 8A of the CENVAT Credit Rules, 2002 must apply in Annexure IA and obtain a twelve digit declarant code from the Superintendent before issuance of any challan, and the option once exercised during a financial year is irrevocable. The Schedule is replaced to require detailed factory, proprietary interest, business status, PAN and VAT registration, electricity connection particulars, and a table of excisable goods with tariff classification and notification references.

Annual Installed Capacity Declaration requires filing prescribed Form E.R.-7 and timely amendment upon substantial capacity expansion.
Specification of Form E.R.-7 mandates manufacturers to furnish factory identification, indicate annual declaration or amendment, state installed capacity as on a date, provide details of each class of goods with unit of measure and annual production capacity, list main plant and machinery with technical specifications and year of installation, and disclose electricity connection particulars including supplier, meter numbers, sanctioned load and captive power plant capacity; the form requires a signed declaration and acknowledgment and instructions on measurement codes and amendment filing for substantial capacity expansion.

Annual Installed Capacity Statement requirement: assessees must declare factory production capacity annually to tax authorities.
Assessees must submit an Annual Installed Capacity Statement to the Superintendent of Central Excise declaring the factory's annual production capacity in the Board specified form by the 30th of April following the financial year; the Central Government may exempt specified assessees or classes from this requirement by notification and subject such exemptions to conditions or limitations.

Committee jurisdiction redefined for central excise, specifying Delhi zone, Chandigarh zone and Large Taxpayer Unit Delhi.
Substitutes the Table in the principal central excise notification to designate the committees and their areas of jurisdiction: Chief Commissioner of Central Excise, Delhi Zone; Chief Commissioner of Central Excise, Chandigarh Zone; and Commissioner (Central Excise and Service Tax), Large Taxpayer Unit, Delhi, thereby allocating institutional jurisdictional responsibility under the parent notification.

Central Excise committee composition amended to substitute the Table specifying designated Chief Commissioners and Large Taxpayer Unit commissioner.
The Central Board of Excise and Customs, exercising statutory authority under the Central Excise Act, substitutes the Table in Notification No. 5/2007-Central Excise (NT) to designate as committees the Chief Commissioner of Central Excise, Delhi Zone; the Chief Commissioner of Central Excise, Chandigarh Zone; and the Commissioner (Central Excise and Service Tax), Large Taxpayer Unit, Delhi, under Notification No. 36/2008-Central Excise (N.T.).

CENVAT credit entitlement extended to duty paid on capital goods at unit debonding under specified notification.
Amendment inserts a proviso in rule 3(1) of the CENVAT Credit Rules, 2004 allowing CENVAT credit of amount equal to central excise duty paid on capital goods at the time of debonding of the unit, in terms of the para of the cited notification; the amendment is titled CENVAT Credit (Amendment) Rules, 2008 and comes into force on publication in the Official Gazette.

Jurisdictional realignment of central excise commissioners alters which commissionerates handle specified review matters.
Substitutes Sl. No. 42 of the Table in Notification No. 25/2005-Central Excise (N.T.) to reallocate review jurisdiction: (1) Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Belgaum; (2) Commissioner of Central Excise, Mysore and Commissioner of Central Excise, Mangalore; (3) Commissioner of Central Excise, Mysore, Commissioner of Central Excise, Mangalore and Commissioner of Central Excise (Appeals), Mangalore, effected by Gazette notification under powers conferred by the Central Excise statutory scheme.

Excise duty exemption for flood relief: donated goods exempt from excise subject to manufacturer certification and delivery conditions.
Goods in the Central Excise Tariff Schedule donated or purchased from cash donations for Bihar flood relief are exempt from excise duty subject to: manufacturer certification on clearance documents that goods are donated without charge; direct dispatch from factory or warehouse to the Central or State government or approved relief agencies; and production within six months (or extended period allowed) of a District Magistrate's certificate to the jurisdictional Deputy/Assistant Commissioner confirming donation and use for relief and rehabilitation.

Exemption for branded packing materials now subject to an overall cap for the remainder of the financial year.
Amends Notification No. 8/2003 to include specified branded packing materials - printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, PP caps, crown corks and metal labels - within the small scale exemption, and adds paragraph 4B restricting the exemption for those goods to an overall cap for the remaining part of the financial year 2008-09.

Jurisdiction amendment: inclusion of Mann village expands exception and exclusion in Central Excise notification text.
The notification amends Table II of the Central Excise notification by substituting the text at Sl. No. 69 to include the village Mann among the listed villages of Mulshi taluk, and by substituting the parenthetical exclusion at Sl. No. 71 to add Mann to the villages excluded from that entry, effectuating these changes by textual substitution under rule-making authority.

Rebate on pan masala exports: duty-paid exports eligible subject to procedural conditions and formula-based per pouch limits.
Rebate is granted on excise duty paid for exported pan masala and gutkha, subject to payment of duty under the Excise Act, non-claim of material rebates, direct export from factory or warehouse within six months (or extended period), lodging claims with the jurisdictional Assistant/Deputy Commissioner with proof of export, market price not below rebate claimed, minimum admissible rebate threshold, compliance with prior notification procedures, and indicating number of pouches on export documents. Rebate per pouch is computed by a monthly average duty-per-pouch formula and capped by a maximum per-pouch amount derived from duty-per-machine and deemed pouches per machine.

Exemption for power project equipment permits central excise duty nil where procurement is tariff-based bidding and conditions met.
The notification adds a tariff entry granting nil Central Excise duty for goods required to set up an ultra mega super critical coal thermal power project with power procurement tied through tariff based competitive bidding, subject to Condition No. 26 which requires (a) corresponding customs duty exemptions on import, (b) certification by a Chief Engineer of the Central Electricity Authority specifying quantity and description, and (c) an undertaking by the project CEO that goods will be used only for the project and that duties will be paid on any non compliance.