Excise exemption for State Government manufactured goods: specified tariff headings exempted from duty when for departmental use.
Specified goods manufactured in State Government factories and intended for use by any of that Government's departments were exempted from the whole of excise duty under powers derived from the Central Excises and Salt Act; the annexed Table enumerated eligible chapters, headings and tariff items (including all goods under Chapter 86 and numerous chemical, metal, electrical and mechanical headings), and the list was later amended by subsequent notifications and ultimately rescinded effective 1 July 2017.

Tariff amendments: specified central excise notifications revised to alter exemption conditions, ad valorem rates and policy references.
Central Government, under section 5A, amends several central excise notifications by adding an exemption condition requiring that no input duty credit be taken under rule 56A or 57A, substituting revised ad valorem rates for specified tariff entries, altering a per-unit rate by substitution, expanding a tariff classification figure to include an additional variant, and replacing an Explanation to clarify and define references to the relevant Import and Export Policy periods and their published public notices.

Excise duty cap limits additional levy by exempting duty exceeding the statutory ad valorem threshold for specified goods.
The notification exempts all goods under tariff sub heading 9605.10 from so much of the excise duty specified in the Schedule as is in excess of 70% ad valorem, implemented by exercise of the Central Government's statutory power under the Central Excises and Salt Act.

Excise duty cap limits levy on specified tariff chapter goods to an ad valorem rate under exemption reducing higher rates.
Under Notification No. 71/93 C.E. dated 28 2 1993, the Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts all goods in Chapter 92 from that part of the excise duty specified in the Tariff Schedule which exceeds 10% ad valorem, thereby capping the effective excise liability for those items and removing any levy above that ad valorem threshold.

Excise duty exemptions and prescribed effective rates for specified optical, photographic and cinematograph goods under the tariff.
Notification prescribes effective central excise rates and exempts from duty the excess over those rates for specified goods under the Central Excise Tariff Act, 1985. The annexed Table lists chapter/heading entries and sets effective rates-including nil rates for certain medical, optical and specified cinematograph items-and ad valorem rates for other goods, with particular exclusions (e.g., photographic cameras, flashbulbs) and differentiated treatment for parts and specific projector types.

Excise duty exemption for specified sight saving ophthalmic equipment removes whole duty under Section 5A(1) of excise law.
The Central Government exempts from the whole of excise duty a specified list of fifty eight sight saving goods within Chapter 90 of the Central Excise Tariff Act, 1985, under Section 5A(1) of the Central Excises and Salt Act, 1944, by means of a notification that lists individual diagnostic, surgical, optical and supporting ophthalmic instruments eligible for full exemption.

Exemption amendment removes ophthalmic equipment exemption and reclassifies medical equipment tariff headings under central excise.
Amendment deletes the heading for ophthalmic equipments and all items thereunder from the annexed Table of the prior notification, and redesignates the heading "Other Medical Equipments" to replace the omitted heading, thereby withdrawing the exemption for ophthalmic equipments and reclassifying the tariff heading for medical equipment exemptions under the central excise notification.

Excise duty cap on specified tariff goods limits effective excise liability to a fixed ad valorem rate under exemption.
The Central Government, invoking its powers under the Central Excises and Salt Act, exempts goods classified under specified tariff headings from so much of the scheduled excise duty as exceeds a prescribed ad valorem rate, thus capping the effective excise liability on those tariff items at that ad valorem rate.

Excise duty exemption for meteorological balloons subject to certification of necessity by an authorised meteorological officer.
The Central Government exempts meteorological balloons in the relevant tariff classification from the whole of the excise duty leviable thereon as a public interest exemption, subject to the condition that an officer not below the rank of Deputy Director in the meteorological department certify that the balloons are required for meteorological purposes to be used by that department.

Excise exemption for aircraft parts removes excise duty on parts under sub-heading 8803.00 following statutory authority.
Exempts parts of aeroplanes and helicopters falling under sub-heading No. 8803.00 of the Central Excise Tariff from the whole of excise duty, under Notification No. 65/93-C.E. dated 28-2-1993, issued by the Central Government invoking section 5A of the Central Excises and Salt Act, 1944 as necessary in the public interest.

Excise duty exemption for certain motor vehicles reduces duty; additional relief for saloon cars registered as taxis subject to conditions.
Goods under Heading No. 87.03 are exempted from excise duty to the extent duty exceeds the amount calculated at the rate of 40 per cent ad valorem. Saloon cars later registered solely as taxis qualify for an additional 7 percentage point exemption provided the manufacturer paid duty at the 40 per cent rate at clearance, furnishes a State Transport Authority certificate of taxi registration within three months or extended period, did not retain (or refunded) any equivalent amount from the purchaser, and files a refund claim under the prescribed refund procedure.

Excise duty rates on motor vehicles updated, with conditional exemptions and full body-building exemption specified.
Amendment prescribes revised effective rates of duty for specified motor vehicles and related goods, differentiating petrol and other engines, and fixing ad valorem rates for categories including tractors, passenger and goods vehicles, chassis, bodies, trailers and special-purpose vehicles. It provides nil-rates for certain electrically operated vehicles and conditional exemptions, including full exemption for body-building where prior duty has been paid on chassis or equipment, and nil-rating when no credit of duty on chassis or inputs has been taken under the relevant rules.

Central Excise exemption thresholds revised and scope extended to exports to neighboring countries, with adjusted percentage conditions.
Amendments increase monetary exemption thresholds in Notification No. 231/85-C.E. and, in Notification No. 75/87-C.E., extend applicability to include export to Nepal or Bhutan, substitute higher monetary limits at multiple places, reduce a specified percentage condition from sixty per cent to fifty per cent, and raise limits in paragraphs 2-4 by substituting higher figures. The changes take effect from the 1st day of April, 1993, thereby modifying eligibility and benefit parameters under the enumerated Central Excise exemption provisions.

Central Excise exemptions revised: ad valorem and specific duty rates updated and fly-ash handling system added.
Amendments under section 5A modify eight Central Excise notifications by substituting revised ad valorem rates and updated specific duty amounts in their annexed Tables and Schedules, and by adding a new Schedule entry for the fly-ash handling system, thereby altering the exemption and duty treatment of the specified items.

Excise exemption for railway-use goods removes the full duty on specified tariff items for supplies to the railways.
Exempts goods falling under specified tariff headings intended for use by the Indian Railways from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, granted under statutory power as a public interest measure and limited to the identified goods when intended for railway use.

Duty rates on picture tubes amended to revise specified per tube excise charges under section five A, altering notified slabs.
Amendment revises effective rates of duty on picture tubes under section 5A of the Central Excises and Salt Act, 1944 by substituting the per tube charge at Serial No. 1 from Rs. 275 to Rs. 300, and replacing the two per tube charges at Serial No. 2 (Rs. 1,250 and Rs. 1,350) with Rs. 700 and Rs. 800 respectively in column (4) of the Table to Notification No. 121/89-C.E.

Duty rates on video cassettes updated to impose per-cassette and per-area tape charges under central excise amendment.
Amendment replaces four tariff table entries to set excise duties on video cassettes and magnetic tape content, specifying when duty is payable solely on a per square metre basis of tape and when a combined per cassette charge plus a per square metre tape charge applies, thereby fixing the basis of assessment for those tariff lines.

Excise duty rates limited for specified consumer electronic goods, capping duty to stated effective rates under the notification.
Notification exempts the portion of excise duty exceeding the effective rates of duty specified for listed consumer electronic goods, identifying tariff headings with either fixed per-set duties or ad valorem rates and attaching conditions limiting applicability for particular formats, government-manufactured goods, and hobby-assembled kits.

Effective excise rate set for specified electric motors and domestic electrical appliances, altering exemption and duty application.
Superseding a prior notification, the Government exempts goods listed under specified tariff headings from excise duty in excess of stated effective rates; the table prescribes nil or ad valorem rates for categories such as gramophone motors, parts of accumulators, differentiated classes of domestic electrical appliances (with conditional nil treatment for parts used within the factory of production), and other items, with explanations including inclusion of motors with gears and a functional definition of domestic electrical appliances.

Duty cap on GIST cards limits excise liability to a fixed ad valorem rate, restricting taxable excess beyond cap.
The notification limits excise liability on Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers by exempting that part of duty specified in the tariff schedule which exceeds an effective ad valorem rate of ten percent, thereby capping the taxable amount for those goods.