Free trade zone designation establishes Surat Export Processing Zone as a free trade zone defining area, blocks and boundaries.
The Central Government designates the Surat Export Processing Zone at Sachin, Taluka Choryasi, District Surat, Gujarat, as a free trade zone under the Central Excises and Salt Act, 1944 and Central Excise Rules, 1944, specifying a total area of 4,17,997 square metres, enumerating constituent block numbers, and fixing boundaries-Kakrapar canal (north and west), Diamond Industrial Park (south), Surat-Bombay railway line (east)-along with a 3.7 metre high boundary wall topped with Y shaped barbed wire.

EPZ exemption extended to Surat Export Processing Zone, adding it to exempted zones and defining its boundaries.
The notification amends Annexure II of Notification No. 126/94 Central Excises by inserting "Surat Export Processing Zone" as a new exempted entry and adds an Explanation clause defining the Surat Export Processing Zone as the places bearing the specified block numbers, location, area and enclosed boundaries set out in the Government notification referenced in the amendment.

Refinery designation enables specified premises to be treated as refinery for manufacture of petroleum products under central excise rules.
The Central Government, exercising its rule-based power under the Central Excise regulatory framework, formally declares the premises of Mangalore Refinery and Petrochemicals Limited as a refinery for purposes of manufacture of petroleum products under the Central Excise Tariff. The notification identifies the premises by location and registration certificate and effects administrative classification of the site as a refinery for excise regulatory treatment.

Rebate on materials used in manufacture of export goods: commissioner may grant permission after inspection and claims must be filed locally.
The amendment authorises the Commissioner of Central Excise, after enquiry and inspection, to permit manufacture and export under a rebate claim when satisfied there is no likelihood of duty evasion, requires rebate claims to be lodged only with the Assistant Commissioner having jurisdiction over the approved place of manufacture, and substitutes the Table wording with "Materials used in the manufacture of export goods."

Export under bond now covers all export goods, allowing bond-based export without payment of duty under amended notification.
The Central Government, under rule 13 of the Central Excise Rules, 1944, amends Notification No. 47/94 by substituting in the Table, column (2), the words referring to excisable goods under the Central Excise Tariff Act with the words "All export goods," thereby extending the notification's scope to cover all goods exported under bond without payment of duty.

Exemption scope narrowed: denim and certain multicolour three- or four-thread twill fabrics excluded from relief.
The exemption is clarified to exclude fabrics commonly known as denim and fabrics of yarns of different colours woven as three- or four-thread twill (including broken twill and warp-faced types) where the warp yarns are of one colour and the weft yarns are unbleached, bleached, dyed grey, or dyed a lighter shade of the warp colour.

Modvat documentation: invoice under rule 100E evidencing countervailing duty payment accepted for FTZ and EOU home clearances.
The Central Government prescribes the invoice issued under rule 100E, evidencing payment of additional customs duty (countervailing duty), as a document for Modvat purposes under the first proviso to sub rule (2) of rule 57G, specifically in relation to invoices issued by FTZs or 100% EOUs for home clearances.

Warehoused goods removal: Bassein added as a recognised warehouse location for inter warehouse transfers under excise rules.
Amendment adds Bassein (Maharashtra) as item (zzq) in clause (i), paragraph 2 of the Central Excise notification, thereby designating it as a recognised warehouse location for removal of warehoused goods between warehouses under the Central Excise Rules.

Notification amendment: substitution of Pyrimethamine in central excise exemption schedule under section 5A exercise of authority.
Amendment substitutes the entry "Pyrimethamine" for the item previously listed at serial number 1, column (2), item (19) in Notification No. 8/95-Central Excises, thereby altering the exemption list under the Central Excise tariff; the change is effected under statutory power on satisfaction of public interest.

Excise exemption: Oral Rehydration Salts in branded packages now exempt from central excise duty under amended notification.
Excise exemption for Oral Rehydration Salts (ORS) in packages bearing a brand name was effected by amending the tariff notification to add a new entry under heading 30.03, prescribing Nil central excise duty for such branded ORS and thereby incorporating the commodity into the schedule of miscellaneous exemptions.

Capital goods credit limited until installation or use; early credit allowed if removed on payment of duty.
Amendment to rule 57Q disallows credit for specified duty on capital goods received before 16th March 1995 where credit was not previously allowable, and for capital goods received on or after 1st January 1996 prohibits taking credit prior to their installation or first use for manufacture as certified by the manufacturer or a designated officer; a proviso allows earlier credit when capital goods are removed from the factory for home consumption or export upon payment of the appropriate excise duty on the date of removal.

Exemption for goods supplied to SANGRAHA Programme permitted when a Programme Director certificate is produced until specified sunset.
The amendment inserts an exemption for all goods supplied to the SANGRAHA Programme under the Ministry of Defence, conditioned on production before clearance of a certificate from the Programme Director, Programme SANGRAHA, Department of Defence Research and Development, certifying the goods are intended for the Programme. A proviso establishes that the exemption for this entry will cease to apply on and after a specified sunset date.