Amendment to central excise notification substitutes the named refinery in the preamble, altering the referenced beneficiary.
The notification effects a substitution in the preamble of Central Excise Notification No. 29/2002: it replaces "(b) Bongaigaon Refineries and Petrochemicals Limited, or" with "(b) Indian Oil Corporation Ltd., Bongaigaon Refinery, or", thereby changing the named refinery entity to which the preamble reference applies; the amendment is issued as Notification No. 5/2009 Central Excise dated 27 April 2009 and cites the principal notification and earlier amendment for reference.

Notification amendment: substitution of territorial designations to reclassify jurisdictions for review committee assignments.
Exercising powers under sub section (1B) of section 35B of the Central Excise Act, 1944, the Board amends Notification No. 25/2005 Central Excise (N.T.) by substituting the words and figures "Chandigarh I" and "Chandigarh II" for the words previously appearing as "Chandigarh" and "Jalandhar" respectively in Column (2) and Column (3) of the Table against Sl. Nos. 15, 23, 33 and 40.

Territorial designation change updates Central Excise notification by substituting Chandigarh and Jalandhar with Chandigarh-I and Chandigarh-II.
The Central Board of Excise and Customs, exercising powers under sub-section (1B) of section 35B of the Central Excise Act, 1944, amends the principal notification No. 24/2005 by directing that, against Sl. No. 5 in column (3) of the Table, the words "Chandigarh" and "Jalandhar" wherever they occur shall be respectively substituted by the words and figures "Chandigarh-I" and "Chandigarh-II".

Jurisdictional allocation revised for central excise: entries reassigned to Kolhapur and a Kolhapur jurisdiction created.
The notification amends the principal Central Excise notification by substituting entries referencing Pune-II with Kolhapur in Table I and specified entries in Table III, and by inserting a new Table II serial establishing Kolhapur jurisdiction for the districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur and Satara, while omitting the former serial number 70 and its entries.

Jurisdictional reclassification: Central Excise divides Chandigarh into two jurisdictions, reallocating districts and appellate coverage.
Amendment creates distinct Chandigarh-I and Chandigarh-II jurisdictions and substitutes entries across Tables I, IA, II and III of the principal Central Excise notification to reallocate specified Punjab districts, tehsils and parts of the Union territory of Chandigarh between the two jurisdictions, omits certain prior serial entries, and revises Commissioner of Central Excise (Appeals) listings to reflect two Chandigarh appellate commissionerates each covering Chandigarh-I, Chandigarh-II, Jammu and Kashmir and Ludhiana. The amendment is made under sub-rule (2) of rule 3 of the Central Excise Rules, 2002 and comes into force from the first day of April, 2009.

Export without payment of duty barred; removal of materials for manufacture of exported notified goods requires duty payment.
Amendment inserts Rule 14A stating that, notwithstanding other provisions, no notified goods shall be exported without payment of duty and no material shall be removed without payment of duty from a factory, warehouse or other premises for use in the manufacture or processing of notified goods which are exported out of India.

Effective Rate of Excise Duty amended to a lower rate, substituting prior percentage entries and related per unit charges.
Amends specified Central Excise notifications to replace existing percentage duty entries in their tariff tables with lower percentage entries, including where percentage rates are combined with fixed per-tonne or per-chassis charges; textual substitutions apply wherever the prior percentage entries occur, with certain exceptions noted and fixed components retained alongside the revised percentage component.

Exemption for spare parts: limited duty-free spares permitted for goods manufactured or packed for export under EOU/STP/EHTP.
Substitution to ANNEXURE V, serial number 31, prescribes a spare parts allowance for EOUs/EHTP/STP units: spares are permitted in relation to goods specified at Sl. No. 1 to Sl. No. 29 subject to a value based limit expressed as a percentage of the respective goods' value in each financial year, thereby amending Notification No. 22/2003 Central Excise.

SSI exemption modification: inputs for goods bearing another's brand excluded and plastic bags added to exemptible inputs.
The amendment excludes from the SSI exemption inputs used in manufacture of specified goods bearing the brand name or trade name of another person, rendering such inputs ineligible under paragraph 4; and it expands clause (e) of paragraph 4 by adding "plastic bags" to the existing list "PP caps, crown corks, metal labels".

Reconstitution of review panel defines committee composition and jurisdiction for central excise internal reviews under Section 35B.
Amendment substitutes the TABLE in Notification No. 5/2007-Central Excise (N.T.) to reconstitute panels for review cases under Section 35B, specifying that each committee will comprise identified Chief Commissioners (Central Excise and Customs where applicable) together with the Commissioner (Central Excise and Service Tax), Large Taxpayer Unit, for the designated areas of Bangalore, Chennai, Mumbai and Delhi, thereby defining the administrative composition and jurisdictional allocation for internal review.

Committee composition updated: two Chief Commissioners named for specified central excise regions, altering existing notification.
The Central Board of Excise and Customs, under statutory authority, substitutes Sl. No. 21 in Notification No.24/2005-Central Excise (N.T.) to specify a committee composed of the Chief Commissioner of Central Excise, Shillong and the Chief Commissioner of Customs, Kolkata, for the territorial jurisdictions of Dibrugarh, Shillong and Guwahati, by Notification No.03/2009 dated 28 January 2009.

Jurisdiction reallocation for central excise review committees establishes specified commissioners to handle review cases.
The amendment substitutes the Table entry at Sl. No. 61 to reallocate review jurisdiction among the Commissioners of Central Excise at Shillong, Dibrugarh and Guwahati, and identifies the Commissioner of Central Excise (Appeals), Guwahati for specified matters, thereby redefining which commissioner offices are competent to handle review cases under the principal notification.

Committee composition expanded to include Principal Secretary, Secretary, or Commissioner for Industry for exemption administration.
The amendment substitutes in condition (D), clause (i) the words defining the committee to read that the committee may consist of the Chief Commissioner of Central Excise, Shillong, and the Principal Secretary or the Secretary or the Commissioner in the Department of Industry of the State in which the unit is located and the Principal Secretary or the Secretary or the Commissioner in the Department of Industry of the State in which the investment is being made, thereby expanding eligible State Department of Industry representatives for administering the notification's exemptions.

Exemption under Section 11C: duty on in-factory parts for certain railway rolling stock waived if input credit reversed.
The Central Government, invoking statutory power, directs that excise duty payable under section 3 on parts produced and used within the factory for manufacture of railway rolling stock goods need not be paid where duty was not levied under a prevailing practice during the specified historical period, provided the unit claiming the benefit reverses any input credit taken in respect of inputs used in those goods.