Rate of duty for embroidery machines fixed per metre per shift, replacing the earlier notification under excise rules.
Prescribes a duty for embroidery machines used to manufacture embroidery in the piece, strips, or motifs on cotton, man-made, silk or woollen fabric bases, fixing duty by reference to machine length and shift; issued under rule 96ZI of the Central Excise Rules, 1944 and superseding the earlier notification No. 17/98-C.E. (N.T.).

Exemption for EOUs/EPZ sales of fabrics: excise duty limited to prescribed reduced rates when sold in the domestic market.
The Central Government exempts specified fabric categories produced in EOUs or free trade zones and sold in the domestic tariff area from excise duty to the extent that such duty exceeds the reduced rates set out in the Table; value is to be determined under the valuation rules of the Central Excise Act, and the notification includes amendment notes and has been subsequently superseded.

Excise duty exemption scope narrowed for inputs used in manufacture, excluding specified exempt items from the notification.
Amendment substitutes the proviso to Notification No.22/96-CE to provide that the notification shall not apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a Free Trade Zone, a 100% Export Oriented undertaking, an Electronic Hardware Technology Park or a Software Technology Park). The exclusion covers inputs specified at serial numbers 1 and 2 that are wholly exempt or chargeable at nil rate of duty, and inputs at serial number 3 that are wholly exempt and chargeable at nil rate of additional duty.

SSI exemption amendment: exclusion of specified cast brass bars and brass billets from concessional tariff coverage.
The Government amends specified SSI exemption notifications by substituting the Annexure entry for heading/sub-heading Nos. 74.03 to exclude cast brass bars/rods of a length not exceeding 3 feet and brass billets weighing up to 5 kilograms from the concession, with the substitution applied to item (xxiii) of Notifications 8/98-CE and 9/98-CE.

Exemption schedule amendments update tariff entries, adjust duty rates and define valuation for decorated goods.
The notification amends the general exemption schedule by inserting, substituting and omitting tariff serials, altering exemption rates and specific duties for identified goods, defining valuation for certain entries, and adding an Annexure condition that the exemption applies only where no credit or duty paid has been taken under specified Central Excise Rules.

Warehousing for export: Chapter Seven provisions extend to excisable goods stored in approved warehouses for export, subject to conditions.
The Central Government directs that the provisions of Chapter Seven of the Central Excise Rules, 1944 apply to excisable goods cleared from a factory or Commissioner approved premises for storage in warehouses appointed or registered at places specified by the Central Board of Excise and Customs, where such goods are intended for export under clause (a) of sub rule (1) of rule thirteen or under rule fourteen, subject to exporter eligibility and conditions and limitations specified by the Central Board.

Return of exported goods: goods cleared under rebate or bond may be returned only after intimating the Assistant Commissioner.
The Ninth Amendment omits a rule and revises the provision on return of manufactured excisable goods cleared for export: such goods cleared under claim for rebate or in bond but not exported may be returned only after intimating the Assistant Commissioner, replacing prior wording that referenced the Commissioner's permission; the amendment also substitutes the heading to reflect returns of goods cleared for export to the factory.

Delegation of Commissioner powers: authorising exercise of nationwide investigation and adjudication authority for assigned excise cases.
The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Commissioner of Central Excise, Vadodara, with the powers of the Commissioner of Central Excise to be exercised throughout the territory of India for the purpose of investigation and adjudication of such cases as may be assigned to him by the Board.

Central Excise Rules amendment updates commissioner designations and inserts new commissioner posts altering rule entries.
The amendment to the Central Excise Rules revises rule 2, clause (5) by substituting item (iia) to list the Commissioner of Central Excise, Vadodara and the Commissioner of Central Excise (Appeals), Vadodara; inserting item (xiiia) to add Commissioners for Surat-I, Surat-II and the Commissioner of Central Excise (Appeals), Surat; omitting specified sub-items in item (ix); and inserting item (xia) to add Commissioners for Jaipur-I, Jaipur-II and the Commissioner of Central Excise (Appeals), Jaipur.

Tariff exemption for bulk-packed tea: unit containers exceeding specified size granted nil central excise duty under amended notification.
The notification amends Notification No. 05/98-C.E. by inserting Entry 2A for tariff heading 0902.10: tea put up in unit containers of content exceeding 20 kilograms per unit container, and classifies that tea at a Nil rate of central excise duty as an express exemption.

Registration exemption for manufacturers of wholly exempted goods: declaration required until clearances reach the full exemption limit.
The notification exempts manufacturers of goods listed in the Central Excise Tariff Schedule from registration under rule 174 while those goods are chargeable to nil rate or fully exempt, subject to conditions where exemption depends on value, manufacturing process, duty paid on raw materials, clearance value/quantity, or specified conditions. Manufacturers must file the prescribed declaration and undertaking unless their aggregate clearances are below the full exemption limit; deemed registration applies to licensed hundred percent export oriented units and Free Trade Zone units. The Form requires undertakings to apply for registration once clearances reach the full exemption limit or goods become dutiable and to maintain records.

Excise duty exemption limits excess levy on specified petroleum tariff items by capping the ad valorem rate under central law.
Notification No.15/1998-CE exempts goods under sub-headings 2710.11, 2710.12, 2710.13 and 2710.19 of the Central Excise Tariff from so much of the duty leviable as exceeds the amount calculated at a specified ad valorem rate, exercising powers under the Central Excise Act read with provisions of the Finance Bill and the Provisional Collection of Taxes Act.

Credit of specified duty limited for manufacturers, with transitional full credit for inputs received before the amendment.
The amendment replaces the prior entitlement by allowing manufacturers of final products to take credit of ninety-five per cent. of the specified duty paid on listed inputs, while a proviso grants full credit for specified duty on inputs received in the manufacturer's factory on or before the 1st day of June, 1998, to the extent of duty paid.

Rescission of Central Excise notifications under section 4A removes specified non-tariff notifications from force effective immediately
Rescinds fourteen previously issued Central Excise (Non Tariff) notifications by exercise of the statutory powers conferred under section 4A of the Central Excise Act, 1944, specifying each notification by number and date and withdrawing those instruments from continued effect under the cited provision.

Rescission of notification: prior Central Excise notification withdrawn under rule 57K of the Central Excise Rules.
The Government, invoking rule 57K of the Central Excise Rules, 1944, issues Notification No. 19/98-C.E. (N.T.) rescinding Notification No. 79/88-Central Excise, thereby withdrawing the earlier non-tariff Central Excise notification by administrative action.

Retail sale price abatement applies to specified excisable goods, prescribing sector-specific abatement rates under central excise rules.
Notification designates specified excisable goods by tariff headings for assessment on the basis of retail sale price and prescribes corresponding abatement rates to determine assessable value. It lists product categories-including confectionery, cereal preparations, pan masala in defined pack sizes, aerated waters, chemicals, toiletries, footwear, tiles, cooking and electrical appliances, batteries, consumer electrical goods, and lighting equipment-and links each to a fixed percentage abatement. The notification also defines retail sale price as the maximum packaged price to the ultimate consumer, inclusive of taxes, freight, dealer commission and related charges.

Compound levy for embroidered fabrics set, imposing a per machine per shift duty for embroidery on textile bases.
Fixes a compound levy for embroidery operations by specifying a duty chargeable per metre length of embroidery machines per shift when used to produce embroidery in the piece, in strips, or in motifs on cotton, man made, silk or woollen fabric bases, pursuant to rule 96 ZI of the Central Excise Rules, 1944, and superseding the earlier compound levy notification.

Tariff values for pan masala retail packages set by weight categories; excludes low areca nut products lacking tobacco.
Central Government fixes tariff values for Pan Masala in retail packages by prescribing per pack valuation bands according to pack weight categories, superseding the earlier notification. The measure excludes goods containing only a low proportion of areca nut by weight and not containing tobacco. "Retail package" is defined as a package produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by individuals or groups.

Input credit rules amended to allow credit on originals or customs certificates when duplicates are lost, subject to time limits.
The amendment permits Commissioner-issued exemptions from pre-authentication of invoice foils and serial-number intimations; extends several procedural time limits to one hundred and eighty days; allows input credit or receipt entries on originals or customs certificates where duplicate/triplicate invoices or bills of entry are lost in transit subject to Assistant Commissioner satisfaction and specified six- and nine-month cutoffs; disallows credit for inputs used in embroidery manufacture and redefines "metre length" for certain machines; and permits consolidated daily debits and single account currents for qualifying assessees.

Input credit restriction with transitional allowance for eligible inputs received from designated zones before the cutoff date.
Amendments to Notifications 5/94 and 24/94 limit credit entitlement for specified final products to ninety five per cent. of duty or credit, substitute corresponding text in the schedules and provisos, and provide a transitional allowance permitting full credit for specified inputs received in manufacturers' factories or produced in FTZs, EOUs, EHTPs or STPs and received in India on or before 1st June 1998. Notification 24/94 also revises a fabric description. Notification 29/96 adds inputs and final products entries, revises exclusionary paragraph 4, expands the composite mill definition, and clarifies the scope of exclusions.