Excise exemption for cigarettes supplied as naval ship stores subject to manufacturer procedures and consumption certification.
Cigarettes supplied as stores for consumption on board an Indian Navy ship are exempt from excise duty provided the manufacturer follows procedures specified by the Collector of Central Excise and the Commanding Officer issues, within six months of supply, a certificate to the officer in charge of the bonded warehouse confirming onboard consumption.

Rule reference amendment clarifies that Rule 56A(3)(via) refers to sub rule (3) of rule 57H.
Amendment substitutes the cross reference in Rule 56A(3)(via) of the Central Excise Rules by replacing the reference to "rule 57 A" with sub rule (3) of rule 57H; effected by Notification No. 206/87 C.E., under statutory authority, and commencing upon publication in the Official Gazette.

Credit of duty: amendment excludes specific tariff subheadings, narrowing input credit eligibility for intermediate products.
Amendment revises the credit of duty for inputs used in intermediate products by substituting the parenthetical exclusion in the Table of the earlier notification to add specified tariff subheadings in the 2201-2202 series, thereby excluding inputs under those subheadings from the concessions in columns (2), (3) and (4); made under rule 57J of the Central Excise Rules with a specified commencement date.

Central Excise amendment expands exclusion scope to specified sub headings, altering exemption eligibility and taking effect October first.
Amendment to Central Excise exemption notifications substitutes the exclusion phrase to add specified Chapter 22 sub heading numbers to the existing exclusions for Headings 36.05 and 37.06, thereby narrowing the exemptions in Notifications 214/86-C.E. and 217/86-C.E.; enacted under rule 8(1) of the Central Excise Rules, 1944 and effective from the first day of October, 1987.

Modvat credit exclusion expanded to add specified tariff subheadings, narrowing goods eligible for duty credit under the notification.
Amendment substitutes the bracketed exception in the Table of the earlier notification to add specified tariff subheadings in chapter 22 to the list of goods excluded from eligibility for credit of duty under the Modvat scheme, narrowing the goods eligible for input duty credit; the change is effected under powers in the Central Excise Rules and is effective from the first day of October, 1987.

Excise exemption for para-aminophenol and para-nitrophenol tied to use in paracetamol manufacture and procedural compliance.
The notification exempts para-aminophenol and para-nitrophenol, including their sodium salts, from the whole of the duty of excise specified in the Tariff Schedule, provided the goods are used in the manufacture of paracetamol and, if used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules are followed.

Excise exemption for printing frames: factory-used frames in textile printing are relieved from excise duty.
The rule exempts printing frames under Heading No. 84.42 from the whole of the duty of excise specified in the tariff schedule when such frames are used within the factory of production in the printing of textile fabrics, thereby relieving these inputs from excise levy for factory use in textile printing.

Exemption scope revised: finishing agents and textile dye carriers specified for central excise on textile preparations.
The Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 172/87 Central Excises by substituting the earlier description with a focused description covering finishing agents, dye carriers to accelerate the dyeing or fixing of dye stuffs and other products and preparations used in the textile industry, falling under Heading No. 38.09.

Excise exemption for prison-manufactured goods: full excise duty waived under Central Excise Rules for specified period.
All excisable goods manufactured in a prison are exempted from the whole of excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, under rule 8(1) of the Central Excise Rules, 1944. "Prison" is defined to include jails, places used for detention by State Government order, subsidiary jails, reformatories, Borstal institutions and similar institutions. The notification is effective for a prescribed finite period beginning on the stated commencement date and ending on the stated termination date.

Exemption for village industry products: duty relief granted where goods are genuine, KVIC marketed and certified by KVIC.
The notification exempts specified cottage and village industry goods listed in the Table from central excise duty provided they are genuine village industry products, marketed by or with the assistance of the Khadi and Village Industries Commission, and the manufacturer obtains a certificate from the Commission confirming genuineness and marketing assistance; the term "village industry" follows the meaning in the KVIC Act.

Excise duty exemption for government-manufactured goods applies when supplied for use by government departments during the notification period.
Exemption from the whole of the excise duty is granted for goods specified in the annexed Table where such goods are manufactured by a Central Government factory and are intended for use by any Department of the Central Government; the Table specifies eligible goods by Chapter, listed tariff headings, and particular sub headings, and the relief is subject to the notification's operative period.

Central Excise amendment postpones commencement date of specified notification to October 1987 under Central Excise Rules authority.
Amendment to Notification No. 190/87-C.E. substitutes the commencement date in paragraph 2, replacing the 1st day of September, 1987 with the 1st day of October, 1987, made under the powers of sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty exemption for forgings requires their use in manufacture of duty-exempt goods and compliance with prescribed procedures.
The Central Government exempts forgings and forged products under the specified tariff classification from the whole of excise duty, conditioned on their use in the manufacture of goods that are themselves wholly exempt from excise duty and, where such use occurs outside the factory of production, compliance with the prescribed procedural requirements for offsite use.

Central Excise Tariff Amendment updates a tariff classification reference, altering the scope of a miscellaneous exemption.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 64/86-Central Excises by substituting in the annexed Table at Serial No. 16, Column 2, the existing entry with the entry "82, 83 or 84", thereby changing the tariff classification reference for that exemption provision.

Excise duty cap for electrically operated and battery road vehicles limited to a specified low ad valorem rate under notification.
The notification exempts certain electrically operated trolley buses, platform trucks, works trucks, tow tractors and battery powered road vehicles from excise duty to the extent that the duty exceeds the amount calculated at the rate of 5 per cent ad valorem; it defines each vehicle category by reference to propulsion solely by electrical energy from external sources or batteries and sets a temporal limit for the exemption under rule 8 of the Central Excise Rules, 1944.

Credit for input duty on minor vegetable oils allowed for soap manufacture, subject to specified identification and utilisation conditions.
Notification permits input duty credit for specified minor vegetable oils used in soap manufacture, listing eligible oils and per-tonne credit rates. Credit is limited to indigenous inputs; where all processes occur in the same factory, it is admissible only on receipt of oils. For oils processed outside the soap factory, credit requires Collector-prescribed identity procedures and supporting documents, is allowed only on receipt of processed oils, and is calculated at the rate for the corresponding vegetable oil. Credit taken in a month may be utilised only after the next month begins and RG-23B credit may be used solely for duty on soap manufactured by the same manufacturer; excess credit is neither refundable nor usable for other goods.

Excise exemption for specified tariff goods used to manufacture zinc or lead concentrates, subject to procedural compliance.
Goods classified under Chapters 28, 29, 36 and 38 are exempt from the excise duty specified in the Tariff when used in the manufacture of zinc or lead concentrates, subject to prescribed procedural requirements for use outside the factory of production.

Central Excise amendment: omission of paragraph five from prior notification changes miscellaneous exemptions going forward.
The Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, effects the omission of paragraph 5 of Notification No. 175/86-Central Excises (dated 1 March 1986), and provides a specified commencement date for that omission, thereby modifying the miscellaneous exemptions established by the original notification.

Delegation of investigation and adjudication powers enables a designated Collector to exercise territorial authority when cases are assigned.
The Collector of Central Excise, Bombay I, is vested with the powers of the Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the central board, under the enabling provision of section 2(b) of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules.

Excise exemption for polypropylene filament yarn not textured removes duty above a specified per kilogram rate for qualifying denier.
The Central Government exempts polypropylene filament yarn, not textured, of denierage not above 750, under the Central Excise Tariff, by capping excise duty so that only the amount calculated at a specified per kilogram rate remains leviable; any duty in excess of that per kilogram amount is relieved, and the exemption is time limited to the period ending 31 July 1988.