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Delegation of power
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Delegation of Collector powers enables nationwide investigation and adjudication authority for assigned excise cases.
The Central Board of Excise and Customs, relying on clause (b) of section 2 of the Central Excises and Salt Act and rule 4 of the Central Excise Rules, delegates to a designated Collector the statutory powers of a Collector of Central Excise to exercise investigation and adjudication authority throughout the territory of India in respect of cases assigned by the Board.
Closure of salt works
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Closure of salt works ordered, requiring cessation of manufacture and cancellation of the licence under Central Excise rules.
The government, exercising powers under the Central Excise Rules, directs the closure of the specified salt works at Rajakkamangalam Salt Factory, mandates cessation of salt manufacture on the premises, and declares that the licence relating to those works shall stand cancelled.
Exemption to ammonium chloride [Chapter 28]
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Excise duty exemption for ammonium chloride: non-recovery ordered where duties were not levied due to prevailing administrative practice.
A governmental directive exempts ammonium chloride within Chapter 28, when used as fertilizer or in fertilizer manufacture, from payment of excise duty and special duty for a specified retrospective period where those duties were not levied due to a generally prevalent administrative practice; duties not levied in accordance with that practice are declared not required to be paid.
Exemption to polyester staple fibre and tow, including tops thereof [Chapter 55]
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Excise exemption for recycled polyester staple fibre and tow: duty limited where manufactured from textile wastes in India.
Exempts polyester staple fibre and tow, including tops, from excise duty in excess of a prescribed per kilogram rate where such goods are manufactured in India from wastes within Chapters 54 or 55 by the process of recycling, under the authority of sub section (1) of section 5A of the Central Excises and Salt Act, 1944.
Exemption to wastes of acrylic fibre and tow, including tops thereof [Chapter 55]
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Excise exemption for acrylic fibre waste limits duty liability by capping the leviable excise per unit weight.
Exempts wastes of acrylic staple fibre and tow, including tops, falling under the tariff classification for acrylic fibres from central excise duty to the extent the duty exceeds a specified per kilogram cap, using executive authority to limit the leviable excise on those goods to a capped amount per unit weight.
Amendment to Notification No. 27/89-C.E. [Chapter 27]
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Exemption for Ammonia added to central excise tariff schedule, creating a new exempted item under existing notification.
The government inserts a new entry in the annexed Table of Notification No. 27/89-C.E., adding Ammonia as an exempted tariff item under the miscellaneous exemptions framework by Notification No. 158/89-C.E., issued under the power conferred by sub section (1) of section 5A of the Central Excises and Salt Act in the public interest.
Exemption to petroleum gases and other gaseous hydro carbons [Heading 27.11]
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Excise exemption for petroleum gases used in polyisobutylene manufacture, limited to duty on gases actually consumed.
The notification exempts petroleum gases and gaseous hydrocarbons used in polyisobutylene manufacture from excise duty to the extent the scheduled duty exceeds the duty on the quantity actually consumed, where consumption is calculated as gases received by the manufacturing factory less gases returned to the supplier.
Amendment to Notification No. 124/86-C.E. [Chapter 32]
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Exemption amendment removes exception for manufacturers who cleared unformulated synthetic organic dyes, widening notification scope.
Amendment deletes the bracketed exception from the earlier notification that disqualified manufacturers who had cleared synthetic organic dyes in unformulated or unstandardised forms for home consumption on payment of duty during a specified prior period, thereby removing that temporal and form-based disqualification from the exemption.
Amendment to Notification No. 144/89-C.E. [Chapter 85]
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Central excise amendment inserts 'or for testing' after 'polishing', broadening the proviso's activity coverage under the notification.
The Central Government, exercising statutory power, inserted the words "or for testing" after "polishing" in clause (ii) of the proviso to Notification No. 144/89 Central Excises, thereby explicitly bringing testing activities within the scope of that proviso.
Amendment to Notification No. 11/88-C.E. (N.T.) - Licensing
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Inclusion of section 5A expands licensing references, making it an alternative statutory trigger alongside existing rule citations.
The notification is amended to insert an alternative statutory reference to sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 after the existing citation to sub-rule (1) of rule 8 of the Central Excise Rules in clause (f) of the first proviso, and the same insertion is made in paragraph 8, column (9) of the Schedule, thereby making section 5A an alternative trigger for the licensing-related provision.
Exemption to burnt clay tiles [Ch. 69]
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Excise duty exemption for burnt clay tiles removes levy when tiles meet specified IS standard.
The Central Government exempts burnt clay tiles conforming to Indian Standard specification No. 3367-1975 and falling within Chapter 69 of the Central Excise Tariff from the whole of the duty of excise leviable thereon, exercising its power to grant an exemption on public interest grounds.
Amendment to Notification No. 257/88-C.E. [Ch. 87]
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Amendment to excise notification omits the first proviso and replaces "Provided further that" with "Provided that".
The Government, invoking its power under the Central Excises and Salt Act, amends Notification No. 257/88-C.E. by omitting the first proviso and substituting the words "Provided further that" in the second proviso with "Provided that." The amendment confines its operative effect to deletion of the initial proviso and the textual replacement in the second proviso.
Exemption to saltpetre falling within Chapter 25 or 28 or 38
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Exemption for saltpetre excise where administrative practice led to non-levy, relieving past excise liability.
Exemption is directed for the excise and special excise duties applicable to saltpetre classified under Chapters 25, 28 or 38 where an established administrative practice resulted in non-levy during the defined historical period; the Government relieves liable parties from payment of those duties in respect of saltpetre on which duty was not levied in accordance with that practice.
Central Excise (6th Amendment) Rules, 1989
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Central Excise rule amendments broaden fabric coverage and eliminate match head composition entries in Rules and specimen forms.
The amendment removes provisions and references to composition for match heads by omitting the Matches sub heading and rules 58, 60 and 61 and deleting related phrases in rule 174. It inserts "or man made fabrics" after "cotton fabrics" in rule 96DD, and revises specimen forms to substitute wording so veneers stand alone and to require Range and Division to include postal address.
Amendment to Notification No. 53/59-C.E. [Rule 191B]
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Amendment to Central Excise notification expands an entry and adds Rice packed in jute bags as a listed item.
Under powers conferred by rule 191B of the Central Excise Rules, 1944, the notification is amended to insert the words "D.W. Canvass" after "sacking cloth" in Serial No. 10, Column 3, and to add a new Serial No. 40 recording "Rice packed in jute bags" with the related input "Jute bags."
Amendments to Notifications No. 447/86-C.E. and 448/86-C.E. [Ch. 25]
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Statutory amendment: omission of 'and cement' from provisos narrows applicability of specified Central Excise notifications.
The government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, directs that in the provisos to the two Central Excise notifications dated 13 November 1986 the words "and cement" shall be omitted as specified in the annexed Table, effecting a targeted textual amendment to those provisos.
Exemption to rectangular products of iron and steel during 13-4-1982 to 6-10-1982
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Exemption of excise duty on specified rectangular iron and steel products where past administrative practice resulted in non-levy.
The Government directed that the excise duty and special duty otherwise payable on rectangular iron and steel products (thickness under 3 mm; width 75-200 mm) shall not be required to be paid in respect of those products on which such duties were not levied during the period in question due to an established administrative practice.
Exemption to specified goods falling within Chapter 48 during 28-2-1986 to 28-2-1987
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Excise duty exemption: prior non-levy practice absolves payment on specified stationery items for the affected period.
The government recognizes a prevailing non-levy practice in respect of specified paper stationery items and directs that excise duty which would otherwise have been payable on those items but for that practice is not required to be paid for items on which duty was not levied during the relevant period.
Amendment to Notification No. 274/86-C.E. [Ch. 59]
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Definition of chindies clarified as side trimmings with coated width not exceeding six centimetres, replacing prior Explanation.
Amendment substitutes the Explanation in Notification No. 274/86-C.E., defining chindies as side trimmings of coated width not exceeding six centimetres, thereby narrowing and clarifying the class of goods covered by the notification's exemption.
Amendments to Notifications No. 63/87-C.E. and 82/88-C.E. [Ch. 59]
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Central Excise amendment: omission of qualifying phrase from exemption tables alters descriptive scope of listed exemptions.
Amendments remove the phrase "under Chapter 52" from specified column (4) entries in the Tables annexed to two earlier exemption notifications, thereby revising the textual qualification of those tariff or exemption entries and altering the descriptive scope of the affected exemptions within the existing tariff schedule.

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