Excise duty exemption for specified petroleum products and blended fuels with differentiated rates, time-bound aviation concessions, and duty computation rules.
Exemption is granted from excise duty on specified petroleum products and blended fuels to the extent duty exceeds the rates in the Table. The notification differentiates between petrol, high speed diesel, aviation turbine fuel, liquefied natural gas, natural gas, and compressed natural gas blended with biogas or compressed biogas, with rates fixed by product type, use, brand status, and blending composition. It also provides route-specific and time-limited concessions for aviation turbine fuel under the Regional Connectivity Scheme, together with explanations on duty computation and the meaning of the relevant taxes.

Excise duty exemption for goods supplied to UN and qualifying international organisations for official use, subject to certification.
Goods under the Fourth Schedule to the Central Excise Act, 1944 are exempt from excise duty when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces to the Assistant Commissioner of Central Excise a certificate from the United Nations or the international organisation confirming the goods are intended for official use; "international organisation" means those declared by the Central Government under the Schedule to the United Nations (Privileges and Immunities) Act, 1947.

Rescission of central excise notifications withdraws specified exemptions listed in the schedule, operative prospectively but not affecting prior actions.
Rescinds a series of specified Central Excise notifications listed in the table, withdrawing the miscellaneous exemptions they granted, pursuant to powers under the Central Excise Act, the Additional Duties of Excise Act and the Finance Act, with a savings provision preserving things done or omitted before rescission, and with a specified commencement date.

Commencement of Excise Notification: 22nd June 2017 appointed as the enforcement date for Notification No.14/2017.
The Central Government, invoking powers under the Central Excise Act and the Finance Act, appoints 22nd June 2017 as the date on which Notification No.14/2017-Central Excise (N.T.), dated 9th June 2017, published in the Gazette, shall come into force.

Commencement date: provisions of a Central Excise notification designated to come into force on the appointed date.
The Central Government appoints a specific calendar date as the date on which the provisions of Notification No.13/2017-Central Excise (N.T.) shall come into force, exercising the executive power to fix commencement under clause (b) of section 2 of the Central Excise Act, 1944 and rule 3 of the Central Excise Rules, 2002, and referencing the notification's prior publication in the Gazette of India Extraordinary.

Commencement of Central Excise notification: fixes the date on which the June notification enters into force.
Appoints the 22nd June 2017 as the date on which the provisions of Notification No.12/2017-Central Excise (N.T.), dated 9th June 2017, published in the Gazette, shall come into force, effected under powers drawn from the Central Excise Act, the Finance Act, and the relevant Central Excise and Service Tax rules.

Unavailed CENVAT credit may be fully availed for government or assigned natural resource use services on the appointed day.
Amendment to the CENVAT Credit Rules allows unavailed CENVAT credit in respect of services by the Government, local authority or any other person by way of assignment of the right to use any natural resource that remained unavailed on the day immediately preceding the appointed day to be availed in full on that day; adds definitions of "unavailed CENVAT credit" as entitlement minus already availed credit and "appointed day" as the date the Central Goods and Services Tax Act, 2017 comes into force.

Delegation of adjudication powers: senior commissioners may assign show cause notice adjudication to subordinate officers.
The Central Board's power under rule 3 to assign adjudication of show cause notices issued under the Central Excise Act and the Finance Act may be exercised by the Principal Chief Commissioner of Central Excise and Service Tax or the Chief Commissioner of Central Excise and Service Tax, enabling those commissioners to assign adjudication to their subordinate Central Excise officers; the notification supersedes earlier notifications on the subject and provides for a commencement date to be notified in the Official Gazette.

Territorial jurisdiction of Central Excise officers allocated across supervisory, appellate and audit functions by tabulated schedules.
Vests territorial jurisdiction in specified Central Excise officers by allocating supervisory and functional territorial responsibilities in four tabulated schedules. Table I assigns Principal Chief Commissioners/Chief Commissioners supervisory jurisdiction over named Principal Commissioners/Commissioners and the corresponding Commissioners (Appeals) and (Audit). Table II defines precise territorial boundaries for Principal Commissioners/Commissioners; Table III specifies the appellate Commissioners' territorial remit; and Table IV specifies audit Commissioners' territorial remit. The notification establishes administrative territorial allocation under the Central Excise Act and Rules, with commencement as notified in the Official Gazette.

Appointment of Central Excise Officers: departmental officers vested with statutory excise and Chapter V finance powers across specified jurisdictions.
Specified senior and subordinate officers of the Central Excise Department are appointed as Central Excise Officers and vested with all powers under the Central Excise Act and under Chapter V of the Finance Act, and the rules made thereunder, for jurisdictions specified under rule 3 of the Central Excise Rules; the notification is issued under the stated statutory and rule-making provisions and supersedes earlier notifications to the extent specified, with commencement to be notified in the Official Gazette.

Extension of compliance timelines for provisional mega power projects increases periods for certificate submission and security validity.
Amendment increases timeframes in the Annexure to Notification No.12/2012-Central Excise by substituting longer specified periods in clause (b) of the relevant condition, extending validity of Fixed Deposit Receipt or Bank Guarantee used as security and lengthening the period within which the final Mega Power Project certificate must be furnished for provisional mega power projects.

Excise duty relief: administrative non-recovery ordered where prevailing practice led to historical non-levy for specified goods.
Notification directs non-recovery of excise duty on Heena Powder and Paste under Chapter 33 where a prevailing practice resulted in non-levy during a specified historical period; the Central Government, exercising its statutory power, orders that the duty that would otherwise have been payable shall not be required to be paid for goods on which duty was not levied pursuant to that practice.

CENVAT credit expansion covers imported-vessel transportation services and permits credit after service tax payment.
Amendments expand the definition of input service to include transportation of goods by vessel from outside India to the customs station of clearance where service tax is paid by the manufacturer or importer-provider as the person liable and where the imported goods are inputs or capital goods, any service used by a provider of output service, and any service used by a manufacturer in or in relation to manufacture and clearance up to the place of removal; procedural provisions allow credit after payment and add a challan evidencing such service tax payment.

Settlement procedure: new Form SC (E)-2 enables applications and requires full application transmission to the Commissioner.
Amendments add Form SC (E)-2 for applications under sub section (5) of section 32E, update rule references to permit Form SC (E)-1 or SC (E)-2 as applicable, and substitute the disclosure rule to require the Settlement Commission to forward the applicant's application together with annexures, statements and accompanying documents to the Commissioner of Central Excise when calling for a report under sub section (3) of section 32F. Form SC (E)-2 prescribes applicant identification, notice particulars, facts and issues for settlement, verification, annexures and bank payment instructions.

Advance Rulings Authority definition amended to align Central Excise rules with the Customs Act, clarifying authority reference.
The Amendment Rules replace clause (b) of rule 2 of the Central Excise (Advance Rulings) Rules, 2002 to define "Authority" by reference to the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962, thereby aligning the Central Excise advance-rulings definition with the Customs Act.

Delegation of Central Excise powers: Principal Commissioners with additional charge authorised to exercise Chief Commissioner functions in prescribed jurisdiction.
The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 3 of the Central Excise Rules, 2002, invests the powers of the Chief Commissioner in respect of the jurisdiction specified in Notification No. 27/2014-Central Excise in all Principal Commissioners who have been given additional charge of a Chief Commissioner by Office Order No. 151/2016.

Jurisdiction amendment: DGCEIB officer designations are aligned with corresponding Central Excise ranks under the notification change.
The amendment substitutes S.No.4 in the TABLE of Notification No.38/2001-Central Excise (N.T.) to list DGCEIB officers-Additional Director General; Additional Director/Joint Director; Deputy Director; Assistant Director-and to align these designations with Central Excise ranks-Commissioner; Joint Commissioner; Assistant Commissioner or Deputy Commissioner; Inspector-under the authority of clause (b) of section 2 of the Central Excise Act, 1944 read with sub rule (1) of rule 3 of the Central Excise Rules, 2002.

Remission of duty: authority must decide applications within three months, extendable once by next higher authority up to six months.
Rule 21 of the Central Excise Rules, 2002 is re numbered as sub rule (1) and a new sub rule (2) mandates that the authority shall decide applications for remission of duty within three months of receipt; provided that, on sufficient cause shown and reasons recorded in writing, an authority next higher may extend that period for a further period not exceeding six months.

CENVAT credit transfer timelines set with a fixed window and conditional extension to regulate inter unit credit movement.
The amendment excludes banking companies and financial institutions, including non banking financial companies engaged in providing deposits, loans or advances, from the operation of the specified clause in Explanation I to rule 6(3D). It further inserts a provision in rule 10 permitting transfer of CENVAT credit within three months from receipt of the application by the Deputy or Assistant Commissioner, subject to sub rule (3), with a discretionary extension by the Principal Commissioner or Commissioner for a further period not exceeding six months on sufficient cause and recorded reasons.

Amendment to packing machines duty determination: revised duty break-up table and payment column allocation for chewing tobacco.
Amendment substitutes the table in FORM-2, serial number 4, item (iv) to specify allocation of total duty into components (Central Excise duty; additional excise duty; National Calamity Contingent Duty; education cesses) with columns for CENVAT Credit available, CENVAT Credit utilised for payment of duty, and cash payment of duty, and supplies numeric entries and a consolidated Total Duty for use in capacity determination and collection of duty.