Exemption for raw naphtha and natural gasoline liquified limits excise liability for manufacture of pentanes and heptanes, with procedural conditions.
Exemption limits excise liability for raw naphtha and natural gasoline liquified used to manufacture pentanes and heptanes, relieving duty in excess of the amount calculated at the rate of Rs. 60 per kilolitre at 15 C on the quantity consumed. Where use is outside the manufacturing factory, Chapter X procedures apply. Consumption is calculated by subtracting from the quantity received by the manufacturing factory the quantity returned by a factory to a refinery and declared under sub rule (2) of rule 140.

Exemption amendment: limestone added to a notified tariff entry, altering central excise exemption coverage under notification.
Notification No. 143/90-C.E. amends Notification No. 16/90-C.E. by inserting the word "limestone" after the word "Lime" in the Table entry against Sl. No. 13; the amendment is made under the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944 and thereby expands the listed material in that tariff/exemption entry to include limestone.

Tariff amendment adds exemption entry for dimethyl acetamide and acrylic fibre expanding the exemptions schedule.
An amendment inserts a new table row into the excise notification's exemptions schedule, adding dimethyl acetamide with the stated tariff reference and identifying acrylic fibre as the corresponding commodity, thereby expanding the list of goods covered by the miscellaneous exemptions.

Central Excise amendment expands exemption list to include specified tool room and training centres under statutory power
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 66/90-Central Excises (20th March, 1990) by inserting three new entries in column (3) of the Table, thereby adding three specified tool room and training centres to the notification's exemption list as a public interest measure.

Excise duty exemption for maplitho and kraft paper supplied to braille presses on authorised indent.
Maplitho paper and kraft paper within Chapter 48 are exempt from the whole excise duty when supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun; the exemption is granted under the executive's statutory power as a public interest measure and applies only where the supply meets that indent condition.

Retention of duty-paid goods permitted in factory subject to Collector's conditions, documentation, time limits and non-manufacture removal.
The substituted rule 173H prohibits retention or bringing into a factory or warehouse of duty-paid excisable goods except under specified exceptions: use in manufacture; for construction, repairs or fittings; for re-making, refining or repair; when transport is prevented by circumstances beyond control; or for testing or study. Such goods should be accompanied by duty-paying documents unless identity is shown by collateral evidence and the Collector permits relaxation. Goods returned for repair/reconditioning must be brought back within one year of removal or within the warranty period, subject to Collector's extension. Non-manufactured goods admitted under these permissions may be removed without duty under Collector-specified conditions.

Duty-free movement of intermediate goods permitted to exporters subject to licence, bond, registration, account and export conditions.
Movement of intermediate excisable goods without payment of duty is permitted to ultimate exporters subject to Advance Intermediate Licence or application, supply against an Advance Release Order not exceeding the Duty Exemption Entitlement Certificate, registration and bonding with the Assistant Collector, compliance with movement, sampling, accounting and export reporting requirements, and prescribed handling of waste or by-products; non-compliance permits duty recovery from security or bond enforcement.

Exemption for broken tiles: duty relief applies where tiles are certified as scrap and unusable as tiles.
Central Government exempts broken tiles falling within Chapter 69 from the whole of the excise duty leviable under the Schedule, subject to a proviso that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such broken tiles are in the nature of scrap and not capable of being used as tiles.

Excise exemption for portion prints of feature films removes the excise duty payable under the relevant tariff schedule in public interest.
The Central Government, being satisfied that it is necessary in the public interest, exempts portion prints of feature films falling within Chapter 37 of the Central Excise Tariff from the whole of the duty of excise leviable thereon as specified in the tariff schedule.

Validity restriction removal in a central excise notification by omission of the paragraph, using statutory amendment power.
Amendment removes the temporal validity constraint from an existing central excise notification by omitting paragraph 2 of Notification No. 207/87-Central Excises. The Central Government exercised its statutory power under section 5A(1) of the Central Excises and Salt Act, 1944, and stated the change was necessary in the public interest, resulting in the deletion of the provision that imposed the time limit.

Tariff Rate Enhancement: sub-heading 8703.00 adjusted to a higher excise rate under central tariff authority.
The Central Government, exercising powers under the Central Excise Tariff Act, 1985, amends the Schedule by substituting the entry in column (4) for sub-heading 8703.00 in Chapter 87 with a new tariff rate entry of "50%", thereby altering the Schedule's tariff entry for that sub-heading.

Territorial coverage of excise rules amended to add and omit districts, updating the list of specified districts.
Amendment modifies territorial descriptors in the Central Excise Rules by inserting two districts into one item and omitting those two districts from another item within the same clause, effected under statutory rule making authority and operative on publication in the Official Gazette.

Exemption threshold adjustment alters central excise notification proviso under section 5A, increasing the qualifying value.
Amendment to the central excise tariff notification substitutes the monetary qualifier in the proviso to Notification No. 227/88-Central Excises, invoking powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 to alter the financial threshold applicable to the specified exemption.

Exemption of tear smoke munitions from excise duty for Central Government factories under Section 5A grants full duty relief.
Central Government, under Section 5A of the Central Excises and Salt Act, 1944, exempts from the whole of the excise duty specified in the Central Excise Tariff Act schedule goods manufactured by Central Government factories comprising tear smoke munitions within Chapter 93 and all goods manufactured and consumed within the factory producing those munitions.

Central Excise amendment updates tariff language, substituting specified product description to alter scope of prior exemption.
The government amends Notification No. 102/90-Central Excises by substituting the wording '(C.5 Reformate)' with '(C5 + Reformate)', a textual change to the specified tariff description in the earlier exemption notification, effected under statutory amendment powers and confined to that literal substitution.

Excise exemption for metal container parts confirms non-requirement to pay duty where prior practice did not levy it.
The Government directs that for parts of metal containers under sub-heading 8312.12 used in manufacture of exempt metal containers, the whole of the excise duty that would otherwise have been payable shall not be required to be paid for the period 28 February 1986 to 10 June 1987 where, in accordance with a prevailing practice, such duty was not levied.

Excise exemption for metal container parts recognized, directing no duty payment where duty was not levied during the specified period.
The Government directs that excise duty on parts of metal containers under sub-heading 8312.12 used in manufacture of containers exempted by the 10 February 1986 notification shall not be required to be paid for parts on which duty was not levied during the period 28 February 1986 to 10 June 1987, exercising powers under section 11C of the Central Excises and Salt Act, 1944.

Excise exemption for cassette shells removes central excise duty on audio cassette shells under the tariff schedule.
The notification, invoking sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts cassette shells for audio cassettes listed in the Central Excise Tariff Schedule from the whole of the duty of excise specified in that Schedule, stating the action is taken in the public interest.

Tariff amendment adds an intermediate textile classification to the excise exemption schedule, altering Annexure entries.
The Central Government directs that, in the Annexure to Notification No. 175/86-C.E., the figures at Serial No. 2 are to be substituted so the sequence of tariff figures includes an additional intermediate classification code, replacing the prior two-entry sequence with a three-entry sequence.

Tariff amendment: insertion of Methyl Acrylate entry expands exemption coverage for acrylic fibre under Central Excise notification
The Central Government amended Notification No. 225/86 to insert a new table entry formally designating Methyl Acrylate as a listed substance associated with acrylic fibre, thereby adding a specific tariff classification entry for central excise administration.