Excise exemption for packaged biscuits with limited retail price, subject to exclusion of inputs except sugar syrup or cream.
Inserts an exemption for packaged biscuits under tariff headings 1905 31 00 or 1905 90 20 cleared with per kg retail sale price equivalent not exceeding Rs. 100, adopting the retail sale price definition from notification No.3/2006; the exemption excludes any inputs or intermediate goods other than sugar syrup or cream used in manufacture.

Exemption for goods with a general licence under the Merchant Shipping Act now exempt from central excise duty.
The Government amends the principal Central Excise notification by inserting a new tariff entry exempting goods, within the specified tariff classification, for which a general licence under the Merchant Shipping Act has been granted by the Director General of Shipping, and specifies the excise duty rate as NIL.

Duty liability on job-work goods: principal deemed manufacturer must pay excise duty for garments produced on job work.
Every person who gets goods falling under Chapter 61 or 62 or 63 produced or manufactured on his account on job work shall pay the duty leviable on such goods in such manner and at such time as provided under the rules, as if such goods have been manufactured by such person. Persons who had authorized job workers to pay duty prior to this notification are allowed a limited period after publication to obtain registration and comply with these provisions.

Commencement of amendment to Section 4A: Gazette notification sets the law to take effect on the appointed date.
The Central Government has appointed 1 August 2011 as the date on which the provisions of section 62 of the Finance Act, 2011-amending Section 4A of the Central Excise Act-shall come into force, through a Gazette notification exercising statutory powers to fix the commencement date.

Commencement of section 76 of the Finance Act: amendment to Medicinal and Toilet Preparations Act to come into force on 1 August.
The Central Government appoints the 1st day of August, 2011 as the date on which the provisions of section 76 of the Finance Act, 2011 amending the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 shall come into force, via Notification No.1/2011-M&TP issued by the Ministry of Finance for publication in the Gazette of India.

Exemption for food preparations: specified hotel, restaurant and retail served foods placed at nil excise duty under amended tariff.
Inserts a new Table entry to Notification No. 3/2006-Central Excise exempting food preparations under Chapter 16 or Chapter 19 (except heading 1905) that are prepared or served in a hotel, restaurant or retail outlet, whether consumed there or not, by applying a Nil rate of duty.

Exemption for food preparations: hospitality and retail foodservice supplies excluded from the amended excise notification scope.
Amendment inserts an explanatory exclusion clarifying that the notification does not apply to food preparations, including those containing meat, when prepared or served in a hotel, restaurant or retail outlet, regardless of whether such food is consumed on the premises, thereby carving out hospitality and retail food service supplies from the prior tariff change.

Exemption for power project inputs requires certification, security where provisional, restricted use pledge, and duty on misuse.
Substitution of Conditions 26 and 28 requires certification of Ultra Mega and Mega Power Project status by a senior Ministry of Power officer; provisional certificates trigger a Fixed Deposit Receipt security in the name of the President of India for thirty-six months equal to the duty otherwise payable, subject to appropriation if final status is not obtained; Chief Engineer certification of goods' necessity is required with specification of quantity and description; and the project CEO must undertake that goods will be used only in the project and agree to pay duty if that undertaking is breached.

Exemption for LR SAM programme equipment: central excise relief conditional on Programme Director certificate and specified expiry.
Exemption added for machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR SAM) Programme of the Ministry of Defence, provided they are supplied to the Programme LR SAM and, before clearance, a certificate from the Programme Director, Programme LR SAM, is produced to the proper officer; the exemption is subject to a specified expiry.

Registration authority for Large Taxpayer Unit amended: applications now to Assistant/Deputy Commissioner or Superintendent depending on Act.
The amendment substitutes paragraph 3, item (iv) of notification No.20/2006-Central Excise (N.T.) to require that applications for new LTU registration be made before the Assistant Commissioner or Deputy Commissioner of Central Excise, Large Taxpayer Unit, for registrations under the Central Excise Act, 1944, and before the Superintendent, Large Taxpayer Unit, for registrations under the Finance Act, 1994, replacing the earlier requirement to apply to the Chief Commissioner of Central Excise, Large Taxpayer Unit.

Return of excisable goods and CENVAT credit: specified monthly and quarterly formats mandated, detailing production, clearance, payments and credits.
Notification prescribes Form E.R.1 as the monthly return and Form E.R.3 as the quarterly return for reporting production, clearance and availment/utilisation of CENVAT credit. Each form requires registration and assesse details, itemwise tables showing CETSH, quantities, assessable value, duty particulars including ad valorem and specific rates, provisional assessment references, challan and BSR information for payments, account current summaries, and detailed CENVAT credit ledgers capturing credits taken and utilised including inter unit transfers under rule 12BB and Large Taxpayer reporting.

Quarterly return requirement for reduced-rate duty manufacturers requires Form ER-8 with prescribed fields and payment details.
Specification of a statutory quarterly return requiring submission of Form E.R.-8 to report clearances and duty liability, with itemised entries for each excisable product including tariff classification, units, stocks, quantities manufactured and cleared, assessable value and duty components, alongside payment reconciliation with challan details, separation of duty and cesses, CENVAT entries, a self-assessment declaration, and procedural instructions on coding, quantity units and supporting challans.

Exemption for unexposed cinematographic film: specified film rolls are assigned nil central excise duty under amended tariff.
Amendment to Notification No. 4/2006 Central Excise substitutes entries in the tariff Table: the column (4) entry for item (i) at S. No. 19 is replaced with Nil, and S. No. 73A is re cast to list "Colour positive unexposed cinematographic film in rolls of any size and length" and "colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet" with column (4) shown as Nil.

Secretary designation in advance rulings clarified to allow Commissioner or designated officer and contingency appointment from income tax rulings body.
The amendment substitutes clause (k) of Regulation 2 to define Secretary as a Commissioner of Customs or Commissioner of Central Excise designated by the Authority, including Additional or Joint Commissioners when designated, and permits designation of the Secretary of the Advance Rulings body constituted under the income-tax law where no Commissioner-level officer is available.

Centralised billing exemption allows recorded smart card manufacturers to register only the billing premises under Central Excise rules.
Manufacturers of recorded smart cards under sub heading 8523 who maintain a centralized billing or accounting system for goods produced by different manufacturing units may opt to register only the premises or office from which such centralized billing or accounting is conducted, and those manufacturing units are exempted from the operation of sub rule (2) of rule 9 of the Central Excise Rules, 2002.

Exclusion of laminated jute bags clarifies central excise notification exception applies to goods under heading 6305.
The corrigendum replaces the phrase "except 6305" with "except Laminated Jute Bags falling under 6305", clarifying that laminated jute bags classified under tariff heading 6305 are the specific items excluded from the exception in the cited central excise notification.

Excise exemption amendment removes a specified Table entry, altering exemption for goods manufactured by government factories.
The Central Government amends the exemption schedule of Notification No. 62/1995 by ordering that, in the TABLE, in column (2) against S.No.16, item (i) shall be omitted, thereby altering the tariff exemption previously applicable to goods manufactured by Central Government factories under the principal notification.

Duty expression amendment: specifies per tonne measurement for the Central Excise tariff item, clarifying levy basis.
Corrects the duty wording in item II(iii)(b) of Notification No. 4/2011 Central Excise (1 March 2011) by replacing "10%+ Rs. 160" with "10%+ Rs. 160 per tonne", thereby specifying that the additional fixed component of the duty is to be levied on a per tonne basis and clarifying the basis for assessment and compliance.

Timing of CENVAT credit for input services: credit on invoice receipt; reverse charge credit after payment of value and tax.
Rule 4(7) permits CENVAT credit for input services on or after receipt of the invoice, bill or challan; for reverse charge services credit is allowed only after payment of the value and service tax, and failure to pay within three months requires repayment equal to credit availed. Refunds or credit notes trigger corresponding repayment. Pre-operative invoices are subject to the payment-linked credit rule. Explanations fix payment deadlines and recovery, with quarterly treatment for certain exempt manufacturers and small service providers. Rule 6(c) revises traded goods valuation to the greater of the margin over cost of goods sold or ten percent of cost. Rule 9 adds supplementary invoices as credit documents except where additional tax arises from fraud or intent to evade tax.

MRP based assessment correction: amendment alters item reference in prior central excise notification to ensure accurate abatement application.
The corrigendum corrects the table reference in the prior central excise notification governing MRP based assessment and abatement, directing that the entry in column (1) originally stated as "109" shall be read as "109A", thereby ensuring the proper item identifier is cited for application of the MRP assessment and abatement mechanism.