Export provision amendment limits prior territorial references to Bhutan only, removing Nepal from specified Central Excise wording.
The notification amends Notification No. 43/2001-Central Excise (N.T.) by substituting in the proviso to clause (i) and in clause (vii) the phrases "for exports to Nepal and Bhutan" and "for export of goods to Nepal and Bhutan" respectively, with wording limited to "for exports to Bhutan" and "for export of goods to Bhutan", thereby removing Nepal from those territorial references and prescribing an operative commencement date.

Territorial exception amended: Nepal removed from exclusion, altering export coverage under Central Excise notification regime
Substitutes the opening paragraph's exclusion wording in the principal Central Excise notification so that "except to Nepal and Bhutan" is replaced by "except Bhutan", thereby removing Nepal from the territories excluded from the notification's coverage; the amendment is issued under the rule-making powers in the Central Excise Rules and specified to come into force on the stated commencement date.

Rescission of Central Excise notification effective March first preserves prior actions; earlier notification ceases to operate thereafter.
The Central Government, exercising powers under the Central Excise Rules, rescinds Notification No. 20/2004-Central Excise (N.T.), subject to a savings provision for things done or omitted before rescission, and specifies that the rescission shall come into force on 1st March, 2012.

Central Excise amendment removes Nepal from territorial exclusion, extending the notification's coverage to Nepal upon notified commencement.
The amendment replaces the phrase "other than Nepal and Bhutan" with "other than Bhutan" in the opening paragraph of the earlier Central Excise notification, removing Nepal from the list of excluded territories and thereby extending the notification's coverage to Nepal; the change is made under the rule-making authority of the Central Excise Rules and takes effect on the specified commencement date, with the principal notification and its amendment history cited.

Excise duty exemption on site fabricated marine pile liners relieves retrospective levy, subject to reversal of input credit.
The Central Government directs that the duty of excise on pile liners fabricated at construction sites for marine use shall not be required to be paid for goods on which duty was not levied under the prevailing practice during the period 1 April 2005 to 17 November 2011, provided the unit claiming benefit reverses any input credit taken in respect of inputs used in the manufacture of those goods.

On-site fabrication exemption expanded to include additional specified iron and steel construction goods for construction projects.
Amendment substitutes the Table entry against Serial No. 64 in Notification No. 3/2005-Central Excise to extend the exemption for fabrication of goods at site for construction to goods of headings 7305 and 7308, effected under the executive amendment power on public interest grounds and published as the specified amending notification.

Rescission of notification revokes a prior central excise exemption under section 5A while preserving prior acts.
Rescission of notification No.14/2007-Central Excise under section 5A of the Central Excise Act, 1944 withdraws the earlier exemption notification on public interest grounds, and revokes its operative exemptions while expressly preserving acts done or omitted prior to the rescission by a savings clause.

Electronic filing requirement: CENVAT Rule 9A mandates electronic submission of specified declarations and returns, removing certain provisos.
The amendment removes the second proviso to sub rule (1) and the proviso to sub rule (3) of Rule 9A and inserts a new sub rule requiring that every assessee shall file electronically the declaration or the return specified in this rule.

Electronic filing requirement mandates returns and statements to be filed electronically, subject to specified exemption notifications.
The Central Excise Rules, 2002 are amended to require mandatory electronic filing of the returns or statements prescribed in the rule by every assessee, except those availing the stated exemption notifications, and to require units to comply electronically while omitting certain provisos.

CENVAT credit reporting reforms mandate enhanced line item disclosure in excise returns and segregated duty columns for compliance.
Revised Form E.R-1 and Form E.R-3 replace existing tables to require detailed, columnar disclosure of manufacture, clearance, assessable value and segregated duty components distinguishing CENVAT (Basic Excise Duty) and Other duties. CENVAT credit schedules are expanded to list sources of credit (including inputs, capital goods, imports, input services and specified inter unit transfers), specific utilizations (duty on goods, removals as such, Rule 6 payments, service tax liabilities, inter unit transfers) and closing balances. Instructions add a definition of CENVAT vs other duties, introduce Secondary and Higher Education Cess entries, clarify miscellaneous payments, and defer the effective date to the first day of January.

Excise exemption for packaged biscuits with limited retail price, subject to exclusion of inputs except sugar syrup or cream.
Inserts an exemption for packaged biscuits under tariff headings 1905 31 00 or 1905 90 20 cleared with per kg retail sale price equivalent not exceeding Rs. 100, adopting the retail sale price definition from notification No.3/2006; the exemption excludes any inputs or intermediate goods other than sugar syrup or cream used in manufacture.

Exemption for goods with a general licence under the Merchant Shipping Act now exempt from central excise duty.
The Government amends the principal Central Excise notification by inserting a new tariff entry exempting goods, within the specified tariff classification, for which a general licence under the Merchant Shipping Act has been granted by the Director General of Shipping, and specifies the excise duty rate as NIL.

Duty liability on job-work goods: principal deemed manufacturer must pay excise duty for garments produced on job work.
Every person who gets goods falling under Chapter 61 or 62 or 63 produced or manufactured on his account on job work shall pay the duty leviable on such goods in such manner and at such time as provided under the rules, as if such goods have been manufactured by such person. Persons who had authorized job workers to pay duty prior to this notification are allowed a limited period after publication to obtain registration and comply with these provisions.

Commencement of amendment to Section 4A: Gazette notification sets the law to take effect on the appointed date.
The Central Government has appointed 1 August 2011 as the date on which the provisions of section 62 of the Finance Act, 2011-amending Section 4A of the Central Excise Act-shall come into force, through a Gazette notification exercising statutory powers to fix the commencement date.

Commencement of section 76 of the Finance Act: amendment to Medicinal and Toilet Preparations Act to come into force on 1 August.
The Central Government appoints the 1st day of August, 2011 as the date on which the provisions of section 76 of the Finance Act, 2011 amending the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 shall come into force, via Notification No.1/2011-M&TP issued by the Ministry of Finance for publication in the Gazette of India.

Exemption for food preparations: specified hotel, restaurant and retail served foods placed at nil excise duty under amended tariff.
Inserts a new Table entry to Notification No. 3/2006-Central Excise exempting food preparations under Chapter 16 or Chapter 19 (except heading 1905) that are prepared or served in a hotel, restaurant or retail outlet, whether consumed there or not, by applying a Nil rate of duty.

Exemption for food preparations: hospitality and retail foodservice supplies excluded from the amended excise notification scope.
Amendment inserts an explanatory exclusion clarifying that the notification does not apply to food preparations, including those containing meat, when prepared or served in a hotel, restaurant or retail outlet, regardless of whether such food is consumed on the premises, thereby carving out hospitality and retail food service supplies from the prior tariff change.

Exemption for power project inputs requires certification, security where provisional, restricted use pledge, and duty on misuse.
Substitution of Conditions 26 and 28 requires certification of Ultra Mega and Mega Power Project status by a senior Ministry of Power officer; provisional certificates trigger a Fixed Deposit Receipt security in the name of the President of India for thirty-six months equal to the duty otherwise payable, subject to appropriation if final status is not obtained; Chief Engineer certification of goods' necessity is required with specification of quantity and description; and the project CEO must undertake that goods will be used only in the project and agree to pay duty if that undertaking is breached.

Exemption for LR SAM programme equipment: central excise relief conditional on Programme Director certificate and specified expiry.
Exemption added for machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR SAM) Programme of the Ministry of Defence, provided they are supplied to the Programme LR SAM and, before clearance, a certificate from the Programme Director, Programme LR SAM, is produced to the proper officer; the exemption is subject to a specified expiry.

Registration authority for Large Taxpayer Unit amended: applications now to Assistant/Deputy Commissioner or Superintendent depending on Act.
The amendment substitutes paragraph 3, item (iv) of notification No.20/2006-Central Excise (N.T.) to require that applications for new LTU registration be made before the Assistant Commissioner or Deputy Commissioner of Central Excise, Large Taxpayer Unit, for registrations under the Central Excise Act, 1944, and before the Superintendent, Large Taxpayer Unit, for registrations under the Finance Act, 1994, replacing the earlier requirement to apply to the Chief Commissioner of Central Excise, Large Taxpayer Unit.