Clean energy cess exemption for specified fuel goods where applicable cess was paid at the raw coal, lignite or peat stage
Goods under Central Excise Tariff headings 2701-2703 are exempted from the clean energy cess except raw coal, raw lignite and raw peat; the exemption applies only if the applicable cess has been paid at the stage of the raw coal, raw lignite or raw peat from which those goods are produced.

Clean Energy Cess exemption caps excess levy per tonne, reducing cess liability under the Finance Act framework.
Notification limits Clean Energy Cess liability by exempting, under section 83 of the Finance Act, 2010 read with section 5A of the Central Excise Act, 1944, any amount of cess leviable under the Tenth Schedule that exceeds the amount calculated at a capped per tonne rate of fifty rupees.

Applicability of Central Excise Act provisions: specified excise provisions extended to govern the clean energy cess regime.
A notification under sub section (7) of section 83 of the Finance Act, 2010 declares that a specified list of provisions and designated chapters of the Central Excise Act, 1944 shall be applicable to corresponding matters arising under the clean energy cess imposed by the Finance Act, 2010, thereby importing those excise law provisions into the cess regime.

Clean Energy Cess commencement under Finance Act provisions; Chapter VII to be brought into force by government appointment.
The Central Government, exercising the power conferred by the commencement provision of the Finance Act, 2010, appoints a date for the coming into force of Chapter VII, thereby activating the statutory provisions establishing the Clean Energy Cess.

Exemption for ballistic-grade aramid materials permits duty-free supply when used in bulletproof jackets following concessional removal procedure and verification.
Adds conditional excise exemptions for ballistic grade aramid yarn and for ballistic grade aramid fabric when each is used in the manufacture of bulletproof jackets for supply to the armed forces or to State and Union-territory police forces. Each exemption requires adherence to the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, and proof to the satisfaction of an officer not below the rank of Deputy Commissioner or Assistant Commissioner of Central Excise that the goods are intended for the specified supply.

Export restriction on nil-rated or exempt excisable goods: exports barred except for export-oriented undertakings under new notification amendment.
An amendment to Notification No.42/2001-Central Excise (N.T.) inserts a condition prohibiting application of that notification to exports of excisable goods which are nil-rated or wholly exempt from duty, while excepting exports cleared by export-oriented undertakings; the change is effected under rule 19 of the Central Excise Rules, 2002 via Notification No.24/2010-Central Excise (N.T.).

Tariff amendment revises excise classifications and duty rates across chemical and textile headings, affecting coir and handloom goods.
Amendments to the First Schedule of the Central Excise Tariff Act, 1985 insert, omit and substitute numerous tariff items across chemical, textile, coir and related chapters, reclassifying specific amines, phosphonic and phosphinic compounds and distinguishing handloom, coir and other textile products by separate tariff items with prescribed excise duty entries; the notification standardises nomenclature and duty rates for the inserted and substituted items and takes effect on publication in the Gazette of India.

Rebate of excise duty on exported chewing tobacco and packing machines allowed subject to specified export and documentation conditions.
Grants a rebate of excise duty on exported chewing tobacco and unmanufactured tobacco packing machines, subject to duty having been paid under section 3A, export directly from factory or warehouse, export within six months (unless extended), filing claims with the competent Assistant or Deputy Commissioner with proof under section 11B, exclusion of material duty rebates, market price verification, a minimum rebate threshold, and procedural compliance. Rebate per pouch is calculated as monthly total duty paid for packing machines divided by total pouches produced; a maximum per pouch is derived from duty per machine per month divided by deemed pouches per machine.

Electronic filing requirement: specified dealers and manufacturers must file CENVAT returns and declarations electronically from the effective date.
Amendments require mandatory electronic filing: first-stage and second-stage dealers must submit the return electronically under Rule 9; manufacturers of final products who paid total duty of ten lakh rupees or more in the preceding financial year, including duty paid by utilization of CENVAT credit, must file the declaration and monthly returns electronically under Rule 9A.

Electronic filing requirement for central excise: larger taxpayers must file annual statements and monthly returns electronically.
The Central Excise (Second Amendment) Rules, 2010 insert provisos into rule 12 and rule 17 requiring that where an assessee has paid total duty of rupees ten lakh or more, including duty paid by utilization of CENVAT credit in the preceding financial year, the assessee shall file the Annual Financial Information Statement and submit the monthly return electronically; the amendment takes effect from 1 June 2010.

Rescission of a central excise notification revokes the prior exemption while preserving past acts and omissions.
The Central Government rescinds Notification No. 18/2010 Central Excise dated 27th February, 2010 by exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, issuing Notification No. 26/2010 Central Excise dated 10th May, 2010, and preserves acts or omissions done before the rescission.

Effective Rate of Duty on specified computer components updated, with nil and specified rates and project-linked exemption conditions.
Effective Rate of Duty on goods classifiable under Chapters 83-93 is amended by substituting S. No. 17 to list specified computer and storage devices and to differentiate combo drives meant for internal fitment (nil-rated) from those for other uses (subject to a specified duty rate). The Annexure's condition No. 28 is replaced to make excise exemption conditional on prior customs duty exemption at import, certification by a Joint Secretary-level officer in the Ministry of Power for project use, and an undertaking by the project CEO to use the goods only in the project and to pay duty if that undertaking is breached.

SSI exemption for units not availing CENVAT credit covers packing materials bearing the brand for use as packing.
Amends notification No. 8/2003 to prescribe an SSI exemption, effective 1/4/2003 for units not availing CENVAT credit, by substituting clause (e) of paragraph 4 to state that specified goods in the nature of packing materials qualify where they are meant for use as packing material by or on behalf of the person whose brand name they bear.

Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions.
Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines "hand-rolled cheroot" as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of "retail sale price."

Excise duty peak rate reduction effectuated by omitting a specific tariff table entry under statutory notification.
Reduces the peak rate of excise duty (Cenvat) by amending the Central Excise notification No.2/2008 so that S. No.11 and the entries relating thereto in the Table are omitted, effectuating the removal of that specific tariff entry through a formal notification under statutory authority.

Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty.
Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines "hand-rolled cheroot" and adopts the prior definition of "Retail sale price."

Effective rate of duty on waste paper introduced; amendment adds tariff entry and limits exemption to carton manufacturers.
Amendment adds a tariff entry classifying waste paper and paper scrap and sets an effective rate of duty, and substitutes Condition No. 12 in the Annexure to restrict the exemption to units manufacturing cartons, boxes or cases starting from Kraft paper, corrugated paper, corrugated sheet or corrugated board stages and not having the facility to manufacture Kraft paper in the same factory.

MRP-based excise duty abatement expanded to cover specified parts and components under certain tariff headings.
The Central Government, under section 4A of the Central Excise Act, 1944, inserts a new serial entry into Notification No.49/2008-Central Excise (N.T.) to include parts, components and assemblies falling under specified tariff headings within the scope of MRP-based valuation for excise duty and prescribes an abatement for such goods when duty is determined on the basis of maximum retail price.

Capacity based rate of duty corrected to adjust threshold and clarify 'RSP' as 'retail sale price'.
The corrigendum to notification No. 19/2010-Central Excise amends Table-1 by revising the entry against Sl. No. 2 in column (2) to change the stated threshold wording and replaces the abbreviation 'RSP' wherever it occurs with the full term 'retail sale price', clarifying the tariff table wording for unmanufactured tobacco bearing a brand name (chewing tobacco).

Tariff correction: amendment to packing machines duty rule entry clarifying the specified monetary threshold value.
The corrigendum to the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 substitutes 'From Re.1' with 'From Rs 1.01' in column (2) of the Table against Sl. No. 2 of Notification No. 18/2010 Central Excise (N.T.), dated 13 April 2010, as published in the Gazette of India, Extraordinary.