Omission of specified tariff entries from central excise exemption notification removes listed serial entries and alters exemption table.
The Central Government, invoking section 5A(1) of the Central Excise Act, 1944, amends Notification No. 1/2011 Central Excise by directing the omission of serial numbers 72, 111, 112, 113 and 114 and their corresponding entries from the Table, thereby removing those specified goods from the miscellaneous exemptions previously listed.

Excise duty on cotton garments amended to cover branded readymade cotton goods including non-cotton accessories.
Amends Notification No.7/2012-Central Excise by substituting the serial 7 entry to read "All goods of cotton, not containing any other textile material," and clarifies that this includes goods made from cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar non-cotton items used for stitching, fastening, holding or adornment, thereby changing the tariff treatment of branded readymade cotton garments and made-ups under the Central Excise regime.

Exemption for captive intermediate goods reduces excise on inputs used to make exempt final products within the factory.
Exemption for specified intermediate goods captively consumed within the factory of production in the manufacture of final products that qualify for Area Based Exemption in Himachal Pradesh and Uttarakhand; goods listed in the Annexures to earlier notifications are exempted from excise duty to the extent specified in the Table, subject to tariff classifications in the First Schedule to the Central Excise Tariff Act; the notification identifies two Annexure-based categories and notes its subsequent rescission.

Rescission of excise notification withdraws concessional duty on mobile handsets while preserving prior actions.
The Central Government, exercising its powers under the Central Excise Act, has rescinded the earlier notification that provided concessional excise treatment for mobile handsets including cellular phones, removing that tariff concession while expressly preserving the effect of actions done or omitted before the rescission.

Compound levy rate for stainless pattis/pattas increased per cold rolling machine per month under amended Central Excise notification.
Amendment substitutes the monetary entry in para 1, item (i) of Notification No.17/2007 Central Excise to increase the compound levy rate for stainless pattis/pattas per cold rolling machine per month, effected by Notification No.5/2013 Central Excise issued under Rule 15 of the Central Excise Rules, 2002.

Resident public limited company specified as class under Central Excise Act, with company and resident definitions provided.
Specifies resident public limited company as a class of persons under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The notification supplies operative definitions: "public limited company" adopts the companies statute meaning for "public company" and includes a private company that becomes public by the relevant corporate provision; "resident" adopts the resident meaning from the income-tax statute insofar as it applies to a company.

Recovery of CENVAT credit triggers recovery under rule 14 if mandated amounts by manufacturers or service providers remain unpaid.
Adds an Explanation to rule 3 of the CENVAT Credit Rules, 2004 stating that if a manufacturer or provider of output service fails to pay amounts payable under sub rules (5), (5A) and (5B), those amounts shall be recovered in the manner provided in rule 14 for recovery of CENVAT credit wrongly taken.

Interest on refund: amendment mandates statutory interest on refunds from final assessment, subject to conditional limitation.
Substitutes sub-rule (5) of rule 7 to provide that where an assessee is entitled to a refund consequent to an order of final assessment under the final-assessment provision, interest shall be paid on such refund subject to sub-rule (6) and in accordance with the interest provision in the Act.

MRP based assessment for branded AYUSH medicaments establishes abatement and aligns tariff classification for pressure cookers.
Amendment prescribes MRP based assessment with a thirty-five percent abatement for branded medicaments used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, substitutes tariff entries to align a pressure cooker heading, and replaces serial number 125 to define two categories of medicaments and a brand name definition.

Exemption for defense missile programme supplies: duty relief if certified by Programme Director and supplied to programme; subject to expiry.
Provides excise exemption for specified machinery, equipment, components, spares, tools, software, raw materials and consumables supplied to the LR-SAM programme of the Ministry of Defence, where, before clearance, a certificate from the Programme Director is produced to the proper officer, and the exemption expires on 25th May, 2013.

Post-export EPCG duty scrip exemption permits excise remission on specified goods subject to procedural validation and safeguards.
Exemption permits remission of central excise and specified additional duties on goods cleared against a Post Export EPCG duty credit scrip, conditional on Customs registration and debit on the scrip, written advice to the jurisdictional Central Excise Officer, endorsement and validation of clearances by that Officer based on an undertaking by the scrip-holder, retention of debited and endorsed scrip copies by the manufacturer, exclusion of specified items, eighteen-month scrip validity, and entitlement of the scrip-holder to avail drawback or CENVAT credit against the debited and validated amount.

Post Export EPCG duty credit scrip exemption permits excise-free clearance of specified goods subject to registration, debiting, validation and compliance.
Goods specified in the Central Excise schedules are exempt from excise and additional duties when cleared against a registered Post Export EPCG duty credit scrip (0% variant) issued under paragraph 5.11 of the Foreign Trade Policy, provided Customs debits the scrip, updates records and advises the jurisdictional Central Excise Officer, the holder presents a debited scrip with an undertaking, the Officer validates and endorses clearance particulars, the manufacturer retains an attested copy, the scrip is within its eighteen-month validity, exclusions in Appendix 37B and prohibited imports apply, and the holder may claim drawback or CENVAT credit against the debited amount.

Duty on gold bars revised to specify rates for manufactured gold and silver dore bars under excise notification.
Substitutes the tariff entry for gold bars to impose specified excise rates on gold bars (other than tola bars) bearing manufacturer's engraved serial number and metric weight manufactured from gold ore or concentrate, gold dore bar, or silver dore bar; defines gold dore bar and silver dore bar as dore bars with metal content not exceeding 95% and requires an assay certificate for silver dore bars showing composition.