Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief.
Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.

MRP based duty: insertion of a tariff entry for routers imposes a specified MRP-based duty under central excise.
The notification amends the principal central excise notification by inserting a new serial entry 88A for routers under tariff classification 8517 69 30, attaching the numeric duty notation "20" in the table; the amendment is effected under section 4A of the Central Excise Act, 1944 to further modify Notification No.49/2008-Central Excise (N.T.).

Populated printed circuit board classification narrowed; new entries created altering duty treatment and parts exemption scope.
The notification amends Central Excise exemptions by lowering specified duty rates at two serials, excluding populated printed circuit boards from generic "Parts, components and accessories" exemptions, inserting new entries for populated printed circuit boards with specified classification and duty treatment, and creating a nil rate entry for parts and sub parts used in their manufacture. It also omits certain serials, removes "and speakers" from another entry, and substitutes the MRO parts exemption with a provision making it subject to conditions specified in the corresponding Customs table entry.

Central Excise amendment removes exemption table entry for wireless data modem cards with PCMCIA, USB or PCI express ports.
The Central Government amends the principal Central Excise notification by omitting the Table entry identified as serial number 61 and its related entries, thereby removing that specific item from the exemption Table while leaving the remainder of the principal notification and earlier amendments intact.

Exemption withdrawal: Wireless data modem cards with PCMCIA/USB/PCI express ports no longer eligible for duty benefit.
Notification No.20/2016-Central Excise omits serial number 101 from the Table to Notification No.1/2011-Central Excise, excluding wireless data modem cards with PCMCIA, USB or PCI express ports from the 2% duty benefit, enacted under powers of sub section (1) of section 5A of the Central Excise Act, 1944.

Amendment to Central Excise notification removes specified entry for MRO aircraft units, simplifying procedural treatment.
Amendment to Notification No.12/2012-Central Excise omits the entry in column (5) against serial number 305, thereby modifying the scheduled exemption or procedural provision applicable to units engaged in Maintenance, Repair and Overhaul of aircraft; the change is made under the government's statutory authority to amend notifications in the public interest.

Cenvat credit for assignment of rights to use resources spread over multi year period; reassignment permits credit up to tax payable.
In rule 4(7) CENVAT credit for service tax on one time charges for assignment of the right to use any natural resource by Government, local authority or any person must be spread evenly over a three year period, with any balance credit on further assignment allowed in the same financial year only to the extent of service tax payable on the consideration for that reassignment. Rule 6(1) Explanation 3 adds that exemption-related activity is eligible only if it has used inputs or input services.

CENVAT Credit adjustment: fixed rates apply to exempted supplies with liability capped by available opening balance and credits.
Amendment replaces rule 6(3)(i) to require payment calculated on exempted goods and exempted services, subject to a maximum equal to the opening balance of input and input service credit available at the period's start plus credits taken during that period; and substitutes in rule 7B(1) the reference to invoices under the Central Excise Rules, 2002 with "documents specified under rule 9".

Corrigendum updating central excise tariff table entries for specified retail price slabs, replacing several duty values.
Corrigendum to notification 16/2016 Central Excise substitutes numerical entries in Table 1 for the slabs "Exceeding Re. 6.00 but not exceeding Rs. 7.00", "Exceeding Re. 7.00 but not exceeding Rs. 8.00" and "Exceeding Re. 8.00 but not exceeding Rs. 9.00", replacing the prior series beginning with 153.75, 144.60, 219.64, 206.57, 466.74, 438.96 with a new series beginning with 244.05, 228.80, 348.64, 326.85, 740.86, 694.56.

Concessional duty removal: commencement fixed and security requirement abolished for availing concessional removal benefits under the Rules.
The amendment fixes the commencement of the 2016 Rules as 16th March, 2016 and removes the requirement of providing "or security" in rule 4(5), eliminating the security obligation for availing concessional removal of goods. It also inserts a new rule directing that any reference to the 2001 Rules in subordinate instruments be read as a reference to the 2016 Rules and corresponding provisions.

Chartered Engineer certificate requirement for export declarations enables approval for manufacture or processing prior to export.
A Chartered Engineer's certificate must accompany export declarations where Standard Input Output Norms are available, certifying input-output ratios. Approval to manufacture or process for export before export hinges on that certificate and the declaration, with authorised officers permitted to verify the declaration at the factory. The amendment substitutes references to the CENVAT Credit Rules, 2004, bars manufacturers/processors from availing CENVAT credit in this scheme, adjusts the claims lodgement timeframe to the period under the Central Excise statute, and updates Form ARE-2 accordingly.

Concessional duty removals: procedural, bonding and recordkeeping obligations govern eligibility and recovery where goods are not used as intended.
Rules prescribe that an applicant manufacturer must file Form I with the Assistant or Deputy Commissioner, execute a bond or letter of undertaking, and send a copy to the supplier; suppliers rely on that information to remove subject goods at concessional duty while maintaining records of invoices, quantities and duty paid. Applicant manufacturers must maintain invoice-wise accounts and submit quarterly Form II returns. If goods are not used for the intended purpose, the applicant (or, if non-existent, the supplier) is liable to pay the difference in duty with interest, and specified recovery provisions apply; returned defective or surplus goods are added to supplier's non-duty paid stock.

Single registration for closely located interlinked factory premises allowed, subject to movement accounting and commissioner-imposed conditions.
Substitutes condition (3) of Notification No.36/2001 to permit single registration where multiple premises of the same factory within a close area under a Range Superintendent have interlinked manufacturing processes and are not covered by area-based exemptions, subject to proper accountal of movement of goods between premises and any conditions or limitations the Commissioner of Central Excise may impose.

Central Excise amendment: clarifies Indian market price reference and mandates lodging claims within statutory time limit.
Amendment under rule 18 of the Central Excise Rules, 2002 revises notification 19/2004-Central Excise (N.T.) by substituting "the market price" with "the Indian market price" in conditions paragraph (e) and inserting a requirement in procedures paragraph (b)(i) that the relevant documents or claims "shall be lodged" before the expiry of the period specified in section 11B of the Central Excise Act, 1944.

Tariff classification amendment updates exempted central excise headings by substituting specified tariff codes in the exemption table.
Amendment to the exemption Table of Notification No. 6/2005-Central Excise substitutes specified tariff headings in column (2) at four serial numbers, using powers under section 5A of the Central Excise Act and section 85 of the Finance Act, 2005 to implement Budget-related changes to the list of exempted goods, thereby modifying classification entries without altering the exemption framework.

Central Excise duty rates for pan masala revised: new retail price and machine speed based tariff structure implemented.
The notification substitutes Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco by retail sale price bands and three machine speed categories, including linear formulae for prices above the top band with an illustrative computation. It also substitutes Table 2 to specify duty ratio components allocating the total duty among central excise, additional excise under the Finance Act, National Calamity Contingent Duty, and zero allocation to education cesses, with separate ratios for pan masala and pan masala containing tobacco.

Central Excise amendment substitutes reference to section 11AB with section 11AA in notification paragraph clause.
Exercising rule 19(2) and (3) powers, the Board amends Notification No. 31/2007 Central Excise (N.T.) by substituting the cited section reference in paragraph 6, clause (ii) with an alternative section reference, thereby correcting the statutory cross reference within that clause of the principal notification.

Amendment to Central Excise notification: replaces reference to section 11AB with section 11AA, altering applicable provision.
The Central Board of Excise and Customs amends Notification No.42/2001-Central Excise (N.T.) by substituting, in paragraph 2, clause (v), sub-clause (b), the reference "section 11AB" with "section 11AA", thereby updating the statutory cross reference in the principal non tariff notification issued under sub-rule (3) of rule 19 of the Central Excise Rules, 2002.

Packing machine duty rates revised to link levy to pouch retail price and machine packing speed for tobacco products.
Revises the per packing machine monthly duty by tying rates to the retail sale price per pouch and the machine's maximum packing speed; substitutes Table 1 and Table 2 prescribing tiered rates and formulae for chewing tobacco, filter khaini, jarda scented tobacco and unmanufactured tobacco, and replaces Table 3 to specify duty allocation ratios among excise components for those product categories.

Exemption scope revised for unbranded goods, introducing a retail price threshold that limits central excise exemption eligibility.
Amendment to Notification No.30/2004-Central Excise substitutes the Table entry at serial number 16, column (3), to exclude goods bearing or sold under a brand name with a retail sale price (RSP) of Rs. 1000 and above from the exempt class; enacted under section 5A of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, and notified as No.15/2016-Central Excise dated 1 March 2016.