Special additional excise duty exemption for ethanol blended petrol and bio-diesel blends under specified standards
Special additional excise duty is exempted, subject to the blend composition and Bureau of Indian Standards specifications prescribed in the notification, for specified motor spirit, ethanol blended petrol and high speed diesel blended with bio-diesel. The table prescribes Nil rate for ethanol blended petrol at multiple ethanol percentages and for high speed diesel oil blended with bio-diesel up to 20% by volume, while motor spirit intended for use in ethanol blended petrol is covered at a concessional rate where applicable. The notification also defines the relevant duties and tax references for the exemptions and supersedes the earlier notification on the subject.

Rescission of Excise Notification: previous tariff reduction withdrawn under Central Excise Act altering effective duty rates.
The Central Government, exercising powers under the Central Excise Act, has rescinded Notification No. 18/2002 Central Excise (published in the Gazette on the first of March), thereby terminating the legal force and administrative effect of that prior excise tariff notification concerning duty rates and miscellaneous exemptions.

Statutory interest under central excise fixed by notification, prescribing an annual interest rate and superseding earlier notice.
Fixes the rate of interest for delayed payment of central excise duty by exercising powers under statutory interest provisions of the Central Excise Act and replaces the earlier notification dated 12 May 2000 by prescribing an annual interest rate of fifteen per cent for the purposes of the relevant provision; the instrument is regulatory and notes a later supersession reducing the rate.

Interest rate fixed for central excise liabilities prescribing the statutory annual charge and superseding prior notification.
Fixes the annual rate of interest for central excise liabilities at fifteen per cent by exercising the Central Government's power under the Central Excise Act, superseding the prior May 2000 notification and prescribing the statutory interest chargeable on excise dues.

Interest rate fixation under section 11BB establishes a prescribed annual interest rate for central excise recovery, later superseded.
Prescribes a statutory annual interest rate for purposes of the Central Excise Act, 1944 by superseding an earlier notification and establishing an administrative rate for recovery of excise dues; notes that a later notification subsequently revised the prescribed rate.

Central Excise exemptions expanded for woven fabrics and diverse goods, altering duty incidence and notification conditions after Budget changes
The Central Government amends multiple Central Excise notifications to expand exemptions and modify tariff and condition entries introduced in Budget 2002. Revisions focus on woven fabrics-distinguishing cotton and man-made fibre processing, adding specific processed and unprocessed pile and terry fabrics to exemption lists, and creating separate tariff entries for fabrics subjected to named finishing operations. The amendments also add exemptions for numerous parts, components, and manufacturing waste, adjust conditions on factory facilities and CENVAT credit treatment, and provide provisos on inclusion of early-April clearances in aggregate computations and non admissibility of refunds.

Deemed credit entitlement for independent textile processors limited by processing methods and ineligibility for input credit on dyes and chemicals.
Amendment establishes that a manufacturer other than a composite mill may claim deemed credit equal to fifty per cent of aggregate excise duties on specified final cotton products subjected to enumerated finishing operations using an open air stenter and related processes, only if the factory lacks bleaching, dyeing or printing facilities powered by steam or electricity. It prohibits claiming CENVAT credit under rule 3 for consignments where the deemed credit is availed and bars credit for dyes, chemicals, consumables or packaging materials used in manufacture of those consignments; it also defines "open air stenter" and adds related exclusions.

Excise exemption for goods used in construction of warships where a Rear Admiral level certificate is produced before clearance.
All goods supplied for use in construction of warships of the Indian Navy are exempt from central excise duty where, before clearance, a certificate from an Indian Navy officer not below Rear Admiral or equivalent to Joint Secretary is produced to the proper officer confirming the goods are intended for that use.

Corrigendum to Central Excise Notification expands loom description to include shuttleless looms in exemption wording.
Corrigendum to Notification No. 6/2002-Central Excise (published 1 March 2002) replaces, at page 174 line 21, the phrase "Automatic shuttle looms" with "Automatic shuttle or shuttleless looms" as the official corrected wording in the Gazette publication.

Notification amendment updates specified Central Excise references to 2002 notifications, substituting earlier 2001 references and effective April.
The Central Government directs substitution of earlier Central Excise notification references with Budget 2002 notification references in specified notifications: replacing cited 2001 notification identifiers with the corresponding 2002 identifiers in the listed entries of the principal notifications. The Table annexed to the notification specifies each principal notification and the exact textual changes to be made. The amendments apply prospectively and do not affect things done or omitted before the amendments; the notification comes into force on the first day of April, 2002.

Freely convertible currency definition updated to list specified currencies and include rupees purchased by the Asian Development Bank.
Amendment substitutes the Explanation of freely convertible currency to enumerate specified foreign currencies (including Australian Dollars, Canadian Dollars, Deutsche Marks, Euros, Japanese Yen, Pounds Sterling, U.S. Dollars and others) and to state that the term includes Indian Rupees bought by the Asian Development Bank by payment to the Reserve Bank of India in foreign exchange, under the authority of sub rule (3) of rule 19 of the Central Excise Rules, 2002.

Correction to excise notification: textual amendments replace specific tariff entry and change exemption description to concessional.
Corrigendum to Notification No. 11/2002-CE (01/03/2002) issues two textual corrections in the Gazette publication: replace the entry "81" with "50" at the specified line/page, and replace "nil" with "concessional" at the other specified line/page, as recorded under F. No. 334/1/2002-TRU(Pt.).

Extension of central excise notification expiry under Central Excise Act powers, deferring the previously specified deadline by amendment.
Amendment issued under the exercise of powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944, substitutes the date in paragraph 2 of Notification No. 16/2001-Central Excise, thereby extending the operative period of that principal notification; file reference and Gazette publication of the principal notification are noted, with a cross-reference to a later notification for further amendments.

Textile classification expanded to include woven, knitted and crocheted fabrics, broadening tariff/exemption coverage.
Corrigendum amends the Central Excise notification by replacing the phrase "woven textile fabrics" with "woven or knitted or crocheted textile fabrics", thereby expanding the descriptive scope of textile goods covered by the tariff/exemption entry; the change is terminological and affects interpretation and application of the notification.

Manufacture by labelling or repacking recognised as manufacture, affecting excise exemption scope under amended notifications.
The amendments insert provisos clarifying that for goods under heading No. 17.02, labelling or relabelling, repacking from bulk to retail packs, or any treatment to render the product marketable shall amount to manufacture; and that for goods under Chapter 73, galvanization shall amount to manufacture, thereby modifying the exemption scope in the cited notifications.

Jurisdictional allocation under Central Excise Rules: CBEC specifies jurisdictions of Chief Commissioners, Commissioners and Appeals Commissioners.
CBEC, under sub-rule (2) of rule 3 of the Central Excise Rules, 2002, specifies territorial jurisdictions by tables: Table I maps Chief Commissioners to their Commissioners of Central Excise; Table IA maps Chief Commissioners to Commissioners of Central Excise (Appeals); Table II defines detailed territorial limits of individual Commissioners; Table III maps Commissioners (Appeals) to Commissioner jurisdictions. The Large Taxpayer Unit covers all Commissioners. The notification supersedes the earlier notification and enters into force on the date the Board notifies in the Official Gazette.

Tariff corrections: Amendments to customs and central excise notifications updating measurement descriptors, tariff headings and duty rates.
Corrigendum effects targeted textual amendments to several Budget notifications issued 1 March 2002 concerning Customs and Central Excise, replacing descriptive language with specific measurement wording, substituting tariff headings, correcting listed tariff item numbers, and amending a published duty percentage. The corrigendum specifies precise Gazette page and line locations for each replacement so the official notifications reflect the corrected tariff descriptions, headings and rate expression.

Effective duty rate reduction applied to goods cleared from specified North East refineries, limiting excise liability to a reduced proportion.
Prescribes an effective duty rate of fifty per cent by exempting, for goods cleared from four named North East refineries, the portion of excise duties in excess of the amount calculated at fifty per cent. The exemption covers duties under the Central Excise Tariff Act schedules, additional duties under the Finance Acts of 1998 and 1999, and the Special Additional Excise Duty provision in the Finance Bill, 2002, and was made under powers conferred by the Central Excise Act and relevant finance enactments.

Duty exemption for goods from export-oriented undertakings made from indigenous raw materials cleared to domestic market under tariff conditions.
Notification exempts specified textile goods produced in export-oriented undertakings or free trade zones wholly from indigenous raw materials and cleared to the domestic tariff area from that portion of the aggregate excise duty exceeding fifty per cent of the aggregate duty, with that fifty per cent apportioned between Central Excise and Additional Duties in a two to one ratio; value is to be determined under section four of the Central Excise Act and tariff descriptions identify the covered fabrics.

Special additional excise duty rate on motor spirit and diesel prescribed, exempting duty in excess of specified effective rates.
Prescribes the effective rate of special additional duty of excise on motor spirit and high speed diesel by exempting the portion of the duty in excess of specified effective amounts for goods within the First Schedule to the Central Excise Tariff Act, applying the exemption as necessary in the public interest.