Corrigendum to chewing tobacco packing machine capacity figures updates prescribed table entries altering specified capacities.
Corrigendum amends specific table entries in the earlier Gazette notification altering two numeric capacity entries against the identified serial number in the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, by directing that the originally published figures be read as the revised figures in the respective table columns.

Capacity based rate of duty clarified to cover chewing tobacco (other than filter khaini) and Jarda scented Tobacco.
Corrigendum amending a Central Excise notification: wherever the earlier text reads "Chewing tobacco (other than filter khaini)" it shall be read as "Chewing tobacco (other than filter khaini) and Jarda scented Tobacco", thereby including Jarda scented Tobacco within the descriptive entry subject to the capacity based rate of duty on unmanufactured tobacco bearing a brand name.

Capacity based rate of duty adjusted for chewing tobacco and jarda, altering tariff classification and packing-machine duty schedule.
Amendment substitutes the opening paragraph to include chewing tobacco and Jarda scented tobacco, adds a cross reference to an additional duty column, replaces Table 1 with a multi column schedule that prescribes rate of duty per packing machine per month according to retail sale price bands and product form, provides algebraic formulas for higher price points, supplies illustrative calculations using 'P' as retail sale price, and inserts an Explanation defining filter khaini as chewing tobacco pre packed in filter sachets prior to pouching, with a proviso adjusting the S.No.12 threshold for filter khaini.

Duty determination for packing machines updated to include jarda scented tobacco and impose highest-price duty liability for a month.
Amends the 2010 Rules to include jarda scented tobacco in rules 2(c) and 3, substitutes the production-capacity table in rule 5 to specify monthly pouch capacities per packing machine across retail price bands for chewing tobacco (including Filter Khaini), unmanufactured tobacco and jarda scented tobacco, and adjusts column references. Inserts provisos in rule 6(5) and rule 13(1) requiring uninstalling and sealing of packing machines that cannot be removed, and amends rule 8 to require payment of duty for the month at the highest retail sale price produced.

Levy of excise duty on Jarda scented tobacco packaged in pouches creates excise collection obligations.
Specifies Jarda scented Tobacco manufactured with packing machines and packed in pouches as notified goods subject to levy and collection of excise duty, identifies the applicable tariff classification, and declares the notification's effective date. It defines packing machine to include all types of form-fill-and-seal and profile pouch making machines and defines brand name to encompass any name or mark used to indicate a trade connection between the product and a person.

Reconstitution of Chief Commissioners Panel replaces prior notifications and substitutes the jurisdictional table under section 35B.
The CBEC, exercising statutory review power under the Central Excise Act, substitutes the Table in Notification No. 6/2007-Central Excise (N.T.) and its amendments, thereby reconstituting Committees of specified Commissioners for review cases and superseding earlier notifications. The new Table pairs named Commissioner offices with their corresponding appellate or Large Taxpayers Unit jurisdictions to allocate review jurisdiction for regions including Bangalore, Chennai, Mumbai and Delhi.

Appointment of review committees: Commissioner designation substituted and an entry omitted, altering committee membership.
The Central Board of Excise and Customs amends Notification No.25/2005 Central Excise (N.T.) under sub section (1B) of section 35B by substituting "Commissioner of Central Excise Mumbai IV" with "Commissioner of Service Tax I, Mumbai" in the Table against serial number 45, column (2), and omitting entry number (2), effecting a change in the designated review committee membership for that serial entry.

Committee composition of two Chief Commissioners amended by removal of the 'Mumbai IV' entry from the notification.
The Board amends Notification No. 24/2005-Central Excise (N.T.) by omitting the word and letters "Mumbai-IV" in column (3) against serial number 16 of the Table, thereby modifying the recorded entry relating to committees consisting of two Chief Commissioners of Central Excise under the principal notification.

Territorial designation changes in Central Excise: removal of Mumbai-IV and redefinition of Mumbai-I boundaries including EEZ areas.
The amendment omits the Mumbai-IV designation from Tables I, IA and Table III and deletes specified serial entries; it also substitutes a new Table II entry redefining Mumbai-I to comprise wards A, B, C, D, E, F, G, H and K (East) of the Municipal Corporation of Greater Mumbai and to include areas in the continental shelf and, where applicable, the exclusive economic zone of India declared as designated areas by the Central Government.

Notification amendment substitutes Cochin with Bangalore in the Central Excise schedule, altering the specified locality entry.
Notification No. 12/2010 Central Excise (N.T.) amends Notification No. 24/2005-Central Excise (N.T.) by substituting the word "Cochin" with "Bangalore" in item (2) of column (2) against serial number 14 in the Table, effected under section 35B(1B) of the Central Excise Act, 1944, thereby changing the specified locality entry in the notified schedule.

Effective excise rate cap for short cigarettes limits central excise liability to a prescribed per thousand duty rate.
Exemption provision caps central excise liability for specified categories of cigarettes by exempting excisable goods from so much of the duty under the First Schedule as exceeds the amount calculated at the prescribed per thousand rate, differentiating between non filter and filter cigarettes and applying the cap to cigarettes of length not exceeding sixty millimetres with filter length taken into account for classification.

Exemption for packaged software: excise duty relieved on value for transfer of right to use, subject to declaration and registration.
Packaged software or canned software is exempted from excise duty to the extent that the duty corresponds to the portion of the value representing consideration for transfer of the right to use such goods, provided the provider declares the consideration to the Deputy or Assistant Commissioner of Central Excise and is registered under the finance statute governing service tax and its rules; "packaged software or canned software" means software developed for a variety of users and intended for sale off the shelf.

Capacity based rate of duty on tobacco packing machines tied to pouch retail price and machine packing speed.
Capacity-based excise duty is charged per packing machine per month for specified tobacco products (unmanufactured tobacco bearing a brand name, chewing tobacco including filter khaini, and jarda scented tobacco) based on pouch retail sale price, the machine's maximum operable packing speed and packaging attributes. Tables map price bands and speed categories to monthly duty rates, with linear formulas for prices above the highest band. Definitions clarify ''packing machine,'' treatment of multi-track machines, and ''retail sale price,'' while the number of machines and speeds are determined under the 2010 Capacity Determination Rules.

Excise duty exemption for solar project machinery requires ministry recommendation and CEO undertaking to restrict use or pay duty.
Exempts from excise duty all machinery, components and auxiliary equipment required for initial setting up of a solar power generation or solar energy production project or facility, subject to a recommendation by an officer not below Deputy Secretary in the Ministry of New and Renewable Energy specifying quantity, description and specification and a CEO undertaking to the relevant Deputy/Assistant Commissioner of Central Excise that the goods will be used only in the project; non compliance triggers liability to pay the duty that would otherwise have been leviable.

Effective rate of duty amended for a listed excise entry, substituting the previously recorded tariff table rate.
The Central Government, under section 5A of the Central Excise Act, 1944, amends Notification No. 49/2006-Central Excise by substituting in the Table the entry in column (4) against S No. 3 with "10%", thereby revising the recorded effective rate of duty for that entry.

Effective rate of duty revised to a uniform rate for specified tariff entries; certain item omitted and sunglasses clarified.
The amendment modifies Notification No.10/2006-Central Excise by substituting a uniform duty rate entry for several listed serial entries in the notification's table, omitting one serial entry and its related entries, deleting an entire list of entries, and substituting the description of another serial entry with "Sunglasses or goggles, for correcting vision." These changes are effected under the Central Excise Act as further amendments to the principal notification.

Central excise duty rates and exemptions revised, reclassifying goods and adding conditional exemption for mega power project supplies.
Revises Notification No. 6/2006 by altering proviso applicability dates and substituting multiple Table entries to change descriptions and duty rates for specified goods, including electrically operated vehicles and their components, computer and water filter components, LED fixtures, quilted textile products and others; inserts new serials with duty treatments; omits certain entries; and adds Condition 28 in the Annexure creating a conditional exemption for goods supplied to tariff bid-backed mega power projects contingent on customs duty exemption, ministerial certification and manufacturer undertakings, plus additions to List 6 for specified polyester resins and gel coat materials.

Packing machine-based duty: monthly excise assessed by number of operating packing machines and declared retail price.
Rules fix production capacity and monthly excise liability for notified chewing and unmanufactured tobacco by reference to the number of packing machines; a statutory table specifies pouches deemed produced per operating packing machine per month by retail sale price and lime tube content. Manufacturers must file Form 1 declarations of machines, planned operations and retail price denominations for verification and approval; monthly duty is computed by applying the notified rate to the number of operating packing machines, paid by the fifth day with reporting in Form 2, and changes in machines or production require supervised modification, sealing, or fresh declarations.

Central excise duty rates revised for specified tariff entries, altering rates and inserting new classifications for certain goods.
Amendment revises the tariff Table of Notification No. 5/2006 by substituting column (4) rates for multiple serial numbers-largely to 10%, assigning 4% to S. No. 3-omitting S. Nos. 13 and 20, inserting S. No. 5C to levy 4% on umbrella parts and panels, and inserting S. No. 21A to classify specified gold bars manufactured from ore or concentrate with a prescribed duty entry; enacted under section 5A(1) of the Central Excise Act, 1944 by notification dated February 27, 2010.

Central excise rate changes replace specified duties with new specific and percentage rates and add targeted exemptions.
Amendment substitutes entries in the tariff table of Notification No. 4/2006-Central Excise to revise effective duties by replacing existing specific and ad valorem rates with newly prescribed specific rates per tonne or per litre and with revised percentage duties for multiple serial numbers, and inserts new exempt or nil-rate items for identified goods.