Rescission of exemption revokes prior excise notification, terminating specified printing and calculating device exemptions.
The Central Government, exercising power under Section 5A of the Central Excise Act, 1944, rescinds Notification No. 49/2006 Central Excise (30 December 2006) that granted miscellaneous exemptions (including for printing blocks, printing types, mathematical calculating instruments and pantographs), on grounds of public interest, subject to a saving for actions done or omitted prior to the rescission.

Interest rate for Central Excise obligations fixed by notification under section elevenAB, effective from April as specified.
Fixes the statutory annual interest rate applicable to central excise obligations at eighteen percent per annum under the authority of the Central Excise Act, replacing the earlier 2003 notification, and declares the date from which the revised rate takes effect for purposes of interest calculation on liabilities and related obligations.

Central Excise exemptions and tariff entries revised to expand concessional coverage and tighten certification conditions.
Amendments to Notification No. 6/2006 revise tariff descriptions and effective duty rates by substituting currency symbol usage, raising certain concessional rates, inserting new exempt or concessional entries (including conveyor systems for cold storage, mailroom equipment, printer and optical drive parts, hydrogen vehicles and hybrid conversion kits), restating and omitting multiple serial entries, and expanding project linked exemptions for mega and ultra mega power projects. Exemptions are conditioned on certification by designated officers and undertakings by project officials, with duty liability on non compliance.

Rate of interest fixed for section elevenaa under the Central Excise Act, establishing an annual interest obligation from notified commencement.
Fixes the rate of interest at eighteen percent per annum for the purposes of section 11AA of the Central Excise Act, 1944, superseding Notification No. 18/2002-Central Excise (N.T.) except as to prior actions, and states that the notification comes into force from the notified commencement date.

Effective rate of duty change raises specified tariff entries and revises excise exemptions for jute, gold and silver.
Amendment revises the Central Excise tariff table by substituting the currency symbol, increasing the effective duty rate for specified entries, inserting a nil duty entry for jute yarn, deleting multiple serial numbered entries, and replacing certain entries with new provisions specifying excise treatment for gold and silver. The revised provisions condition exemptions on the manufacturing starting stage, manufacturer's engraved serial numbers and metric weight, and, for dore bars, an assay certificate; additional entries address silver and gold arising in metallurgical processes and specific duties for those insertions. Condition no. 6 in the Annexure is omitted.

Excise liability for ready-made garments treated as manufacturer duty, with optional authorization for job worker to pay and comply.
Amendment treats a person who gets goods under Chapters 61-63 produced on job work as the manufacturer for excise purposes, making him liable to pay duty in the manner prescribed; the principal may authorize the job worker to pay duty and the job worker so authorised may discharge liabilities and comply with the Rules. "Job worker" and "job work" are defined to cover persons performing manufacture or processes on inputs supplied by the principal or an authorised person resulting in goods under Chapters 61-63. The Rules apply to such liable persons as if they had manufactured the goods themselves.

Effective rate of duty amended across tariff items, changing duty structures and altering schedule entries and exemptions.
The notification amends the principal central excise schedule by changing the effective rate of duty for multiple tariff entries-replacing some percentage rates and per tonne figures with new percentage or combined percentage plus per tonne charges-substituting currency notation, omitting and inserting specified S. Nos. (including new entries for enzymatic preparations and cinematographic film), and modifying Annexure conditions by replacing fixed per tonne amounts with the updated rate formulations and deleting certain conditions.

CENVAT Credit amendments restrict credit use, revise definitions, and impose monthly payment and accounting obligations for taxpayers
Amendments expand definitions of input and input service, include captive generation of electricity and goods cleared with final products, and extend the manufacturer definition for specified goods. They bar CENVAT credit where exemption under notification No.1/2011-CE is availed, restrict credit utilisation, require separate accounts for exempted and dutiable outputs, mandate proportionate repayment where input service payments are returned, and impose prescribed monthly payment obligations and recovery mechanisms for non payment, with limited carve outs for SEZ authorized operations.

Effective rate of duty updated: tariff table alters currency symbol, revises duty rate, and omits multiple entries.
The amendment substitutes the currency symbol throughout the tariff table, increases the duty rate specified in column (4), and omits multiple enumerated serial entries and their corresponding tariff descriptions from the principal notification, thereby modifying the scope of miscellaneous exemptions and the operative tariff schedule.

Exemption from excise duty: specified goods allowed duty ceiling with option-based rate and cenvat credit implications.
The Government, exercising powers under section 5A of the Central Excise Act, exempts the excisable goods listed in the Table from so much of the excise duty as is in excess of the amount calculated at the notified ad valorem rate, by reference to specified First Schedule tariff chapters, headings, sub headings or tariff items and corresponding product descriptions; the notification includes explanatory definitions for certain entries and records multiple subsequent substitutions, insertions and omissions which modify the scope of specific Table entries.

Effective rate of duty for specified excisable goods; exemption applies only where manufacturer has not claimed CENVAT credit
The notification exempts specified excisable goods from excise duty to the extent duty exceeds an effective ad valorem rate of 2%, provided such goods are manufactured from inputs or by utilising input services on which appropriate duty or service tax has been paid and the manufacturer (not the buyer) has not taken CENVAT credit of such duty or tax under the CENVAT Credit Rules, 2004; "appropriate duty" includes nil or concessional rates.

Amendment to Export Under Bond adds additional hydro-electric projects to eligible list for exports to Nepal and Bhutan.
Amendment substitutes the project list in sub-paragraph (5) of paragraph 1 of Notification No.45/2001-Central Excise (N.T.), adding Punatsangchhu-II Hydro-Electric Project and Mangdechhu Hydro-Electric Project to the existing enumeration of Kurichu, Tala and Punatsangchhu-I projects, pursuant to rule 19 of the Central Excise Rules, 2002.

Retrospective exemption: excise duty waived on construction-site manufactured goods provided input credit is reversed.
Notification exempts from excise duty goods manufactured at construction sites for use at those sites, falling under specified tariff sub-headings of Chapter 68 (excluding certain sub-headings) for the period 1 March 2006 to 6 July 2009, on the condition that the unit claiming the benefit reverses any input credit taken in respect of inputs used in manufacture of such goods during that period.

Rescission of excise notification withdraws prior exemption for packaged software's value portion representing transfer of right to use.
Rescission withdraws an earlier Central Excise notification that had exempted packaged or canned software from excise duty to the extent the assessed value under section 4 represented consideration for transfer of the right to use those goods, and is effected under the statutory power conferred by sub-section (1) of section 5A of the Central Excise Act, 1944, while preserving prior actions or omissions.

Packaged software duty on MRP allowed with abatement for off the shelf software under new central excise notification.
Packaged software or canned software is made subject to Central Excise valuation on the basis of maximum retail price (MRP) with a 15% abatement from MRP for duty assessment; the amendment inserts a tariff entry prescribing this valuation treatment and defines packaged or canned software as software developed for a variety of users and intended for sale off the shelf.

State-promoted power projects exempted from a notification condition when notified as State Transmission Utility and Licensee.
An amendment inserts a proviso excluding power generation projects promoted by State electricity boards or corporations from condition (ii) of the principal notification, provided those projects are notified by the respective State Governments as the State Transmission Utility and Licensee, thereby making that condition inapplicable to such state-notified projects.

Exemption from additional excise duty for goods supplied to UN or qualifying international organisations subject to certificate production.
Exempts from additional excise duty and special additional excise duty goods under the Central Excise Tariff when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces, before removal, a certificate from the United Nations or the international organisation certifying such intended official use and presents it to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory; "international organisation" is defined by the Central Government's declarations under the United Nations (Privileges and Immunities) Act.

Tariff amendment updates specified tariff headings to alter effective duty treatment for certain goods under central excise.
Substitutes the Table entry against S.No.17 in the principal central excise notification to specify revised tariff headings for classification, thereby changing the reference used to determine the notification's duty or exemption treatment for the affected goods.

CENVAT credit extended to components, spares and accessories of motor vehicles when used in providing taxable services.
Amendment to the CENVAT Credit Rules, 2004 inserts a sub-clause to rule 2(a) permitting CENVAT credit for components, spares and accessories of motor vehicles when used to provide the taxable services specified in the referenced sub-clauses; the CENVAT Credit (Fifth Amendment) Rules, 2010 take effect on publication in the Official Gazette.

Corrigendum to excise exemption notification updates land parcel identifiers affecting industrial park exemption records.
Corrigendum to the Central Excise exemption notification corrects the Khasra Nos. entry for an existing location in Jammu Province, District Jammu, under locations run by the Directorate of Industries & Commerce / SIDCO / SICOP, directing specified substitutions of the previously published parcel figures with corrected parcel identifiers in Annexure II.