Rescission of Central Excise notifications under statutory power removes specified miscellaneous exemptions set by prior notifications.
The Central Government, invoking the authority under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds three notifications-No. 18/94 Central Excises, No. 142/94 Central Excises and No. 70/95 Central Excises-thereby withdrawing the miscellaneous exemptions previously granted by those notifications.

Designation change from Collector to Commissioner-substitution applied across specified central excise notifications altering official title.
The Government, exercising statutory authority under the Central Excises and Salt Act, has ordered that the word "Collector" be substituted by the word "Commissioner" wherever it appears in each notification specified in the Schedule; the change is a textual designation substitution applicable to the listed Central Excise notifications and does not alter other substantive provisions of those instruments.

Concessional duty withdrawal on specified textile goods, with other artificial monofilament now subject to ad valorem duty.
The Government, under section 5A(1) of the Central Excises and Salt Act, amends prior notifications by omitting multiple listed concessional entries and substitutes the duty for other artificial monofilament with 15% ad valorem, removing prior concessional treatment for specified textile goods and metallised yarn.

Designation substitution: 'Collector' replaced by 'Commissioner' in central excise notification, changing administrative reference language.
The Central Government amended Notification No. 274/88 Central Excises to substitute the word "Commissioner" for the word "Collector" wherever it occurred, thereby converting all references in that notification from the Collector to the Commissioner without altering any other substantive provision.

SSI exemption amendment expands and reclassifies exempted excise tariff headings and specific sub headings, including branded packaged goods.
The Central Government amends Notification No. 1/93 Central Excises by substituting the Annexure entries: replacing the list of tariff heading numbers in Serial Number (1), substituting Serial Number (2) with a specified list of sub headings, substituting Serial Number (3) to enumerate particular exempt goods (rubber solution, coated/laminated textiles, powered cycles, sidecars, evaporative coolers and parts), and modifying Serial Number (4) to omit a listed item and to extend exemption to goods under a specified edible oil sub heading when branded and packed in unit containers, while retaining sandalwood oil.

Substitution of Designation: Collector replaced by Commissioner under rule 57K in Central Excise notification amendment effective.
Amendment substitutes the term "Collector" with "Commissioner" in Notification No. 79/88-Central Excises concerning credit of duty on use of polyester filament yarn, effected under rule 57K of the Central Excise Rules, 1944.

Excise amendment clarifying yarn classification: restricts duty treatment to non-synthetic cellulosic and cotton yarn used in-house.
The amendment rewords rule 49A(i) to cover manufacturers of cellulosic spun yarn not containing synthetic staple fibre and cotton yarn not containing synthetic staple fibre who use whole or part of that yarn in the manufacture of cotton fabrics in their own factory, and substitutes corresponding compositional phrasing in rule 96D(6) to align classification and application.

Exemption for metal containers allowed where manufacture occurs without power or from pre-processed sheets by manufacturer.
The substituted entry conditions exemption for metal containers on two alternatives: (i) manufacture or related processes are ordinarily carried out without the aid of power; or (ii) the manufacturer produces the containers without the aid of power from sheets previously tinned, printed, coated or lacquered by others using power.

Exemption for job-work inputs expanded to allow clearance for export under bond or home consumption, subject to supplier undertaking.
Exemption from excise duty applies to specified goods manufactured as job work when used in manufacture of final products or cleared from the supplier's factory for export under bond or for home consumption on payment of duty. The supplier must give an undertaking to the Assistant Collector of Central Excise regarding intended use or removal, produce evidence of use or removal as prescribed, and accept responsibility for discharging excise duty liabilities on the final products.

Rescission of notification: prior exemption on waste and scrap withdrawn under section 5A(1) of excise law.
Under section 5A(1) of the Central Excises and Salt Act, 1944, the Central Government, by Notification No. 90/95-C.E. dated 18-5-1995, rescinds Notification No. 23/95-Central Excises dated 16 March 1995, withdrawing the earlier notification concerning waste and scrap.

Exemption for manufacturing waste: waste, parings and scrap from exempted goods relieved from excise duty, subject to restriction.
Waste, parings and scrap arising during manufacture of goods that are chargeable at a Nil rate or exempted by a qualifying notification are exempt from the whole of excise duty specified in the Tariff, provided they arise in manufacture of such exempted goods; the exemption does not apply where the factory also manufactures other excisable goods, and the definition of exempted goods excludes exemptions based solely on value or quantity of clearances.

Tariff amendment: Glass articles attract reduced excise duty while copper sulphate is granted excise exemption under amended notifications.
Notification No. 88/95-C.E. amends prior Central Excise notifications to (i) exempt copper sulphate by adding it to the Table of miscellaneous exemptions, and (ii) add goods under Heading 70.15 (glass articles) to the Table with excise duty set at 15 per cent ad valorem, pursuant to powers under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise exemptions for specified pile, chennile and tufted fabrics expanded; processed narrow fabrics now attract duty.
The notification amends prior central excise entries to exempt en pile, chennile and tufted fabrics when processed without power or steam, and to reclassify narrow fabrics under 30 cms by distinguishing composition and processing: narrow fabrics containing elastomeric yarn remain treated separately, unprocessed narrow fabrics remain exempt, while processed narrow fabrics attract an ad valorem duty.

Excise tariff amendment: textile exemptions and revised duty structure impose conditional nil and ad valorem rates.
The notification amends three Central Excise exemptions and tariff entries under section 5A, adding certain unprocessed textile trimmings (braids, ornamental trimmings without embroidery, tassels, pompons) at a nil rate, substituting a nil rate entry for rubberised textile fabrics (other than tyre cord fabric), and replacing the Table of rates to distinguish goods made with power (cotton and man made materials nil; other materials nil if unprocessed and no Modvat credit claimed, otherwise 15% ad valorem) from knitted narrow elastomeric fabrics at 15% ad valorem and goods made without power at nil.

Excise exemption for waste of man-made fibres caps duty to a specified ad valorem rate, excluding polymerising factories.
Exempts wastes of man-made staple fibres and man-made filament yarns in Chapters 54 and 55 from excise duty exceeding a specified ad valorem rate, while excluding from the exemption any factory that manufactures such fibres or filaments by polymerisation of organic polymers or by chemical transformation of natural organic polymers, regardless of whether the factory produces other goods.

Yarn exemption conditions: duty-free relief limited to processed yarn and supplies meeting purchaser/payment requirements; excludes single-yarn producers.
Amendment substitutes entries providing nil-duty treatment for yarn in Chapters 52, 54 and 55: processed yarn subjected to beaming, warping, wrapping, winding or reeling is exempt only if produced from yarn on which appropriate excise or additional duty has already been paid; yarn consumed in-factory to produce doubled, multifold or cabled yarn is exempt when sold to specified handloom bodies and paid for by cheque drawn on the purchaser's own account. A proviso excludes earlier exemptions from clearances by factories equipped to produce single yarn.

Modvat credit deletion removes specified duty credit provision for ship breaking inputs, altering eligibility and cap.
The amendment deletes the fourth proviso clause authorizing Modvat credit of specified duty paid in respect of inputs obtained from ship breaking under specified tariff headings and removes the per tonne cap on such credit.

Modvat credit protection: input credit preserved despite intermediate or capital goods exemptions, with procedural returns and enquiry powers.
Amendments clarify that Modvat credit cannot be denied because intermediate products arise or inputs are used in capital goods, even if those items are temporarily exempt or nil rated, provided intermediate products are used within the factory for dutiable final products and specified under notification; inputs used to generate electricity or steam within the factory also qualify. Procedural rules permit authorised removal of inputs outside the factory for specified operations after intimation, require monthly returns with duty documents for verification, and empower officers to require documents, examine persons, and reassess duty payable.

Export in bond of petroleum oil and lubricant permitted to Nepal subject to sealing, invoicing and customs certification.
Export of petroleum oil and lubricant products to Nepal is permitted in bond without payment of Central Excise duty subject to execution of a Collector determined bond and strict procedural requirements: six part invoicing with a non diversion declaration, Central Excise scrutiny and sealing of consignments, transmission and cross verification of invoice copies between Central Excise, Indian land customs and Nepalese customs officers, dedicated record keeping, and submission of endorsed quadruplicate invoices within the prescribed period to discharge bond liability; failure or shortages attract full duty demand.

Exemption limitation: fabrics lose tariff exemption if subjected to specified and other processes in the same factory.
The notifications substitute provisos to exclude exemptions for woven wool, woven cotton and man-made fabrics when those fabrics are subjected in the same factory to any process or processes specified in the Table while also having been subjected in that factory to any other processes not specified in the Table; paragraph 2 of each notification is omitted.