Tariff amendment: substitution adds polyester filament yarn to the excise notification's exemption table, altering the entry.
Amendment substitutes the TABLE entry in the referenced Central Excise notification to add polyester filament yarn falling under heading No.54.02 alongside light diesel oil, changing the tariff/exemption description under the notification and invoking the government's excise and additional duties rule-making powers as necessary in the public interest.

Exemption notification amendment removes specified tariff table entries, narrowing central excise exemptions and modifying prior exemption schedule.
Under section 5A(1) of the Central Excise Act, 1944, Notification No. 25/2004 dated 09/07/2004 directs omission of the entries in columns (2) to (4) against specified serial numbers in the Table of Notification No. 10/2003-Central Excise (G.S.R.140(E), dated 1st March, 2003), thereby deleting those listed exemption entries previously contained in the principal notification.

Non availability of SSI exemption: specified tariff chapters excluded and retail sale price defined, narrowing exemption scope.
Notification amends earlier Central Excise exemption orders to restrict SSI exemption for specified goods by inserting a defined "retail sale price"-the maximum packaged price to the ultimate consumer inclusive of taxes and ancillary charges-as the sole consideration for exemption assessment, and by revising Annexure entries to exclude goods under Chapters 50-56, 58-63 and headings 91.01/91.02 (with a carve out for certain watches), while omitting a prior serial entry.

Exemption notification amendments restrict applicability and revise tariff entries and exemptions, including footwear marking and specified power plant lists
The notification amends the exemption framework by inserting provisos limiting applicability for specified table entries from set future dates, substituting and inserting multiple table serials (including S. No.25A and S. Nos.282-298) with revised commodity descriptions and duty treatments, and deleting other entries. It adds Condition 35A requiring indelible retail sale price marking on exempt footwear, omits certain annexure items, and replaces LIST 1 while inserting LIST 1A listing named power plants eligible for specified supplies.

Central Excise amendment revises tariff entries and ad valorem duty rates for specified goods under the notification.
Amendment revises specific tariff entries and ad valorem duty rates in Notification No.13/2002 CE(N.T.), substituting S.No.19 with a 35% rate, omitting columns for S.No.19A, replacing S.No.48 column (4) with 45%, substituting S.No.56 and adding S.No.56A to distinguish cooking appliances and gas stoves by retail price linked rates, altering product descriptions at S.No.85, S.No.89 and S.No.90, and substituting S.No.92 column (4) with 40%.

Cenvat credit amendments expand duty heads and restrict utilisation of such credit to corresponding duties on outputs or inputs.
The amendments redefine final products and expand rule 3 to include specified additional duties and cesses within CENVAT credit scope, while imposing utilisation restrictions that permit credit arising from those duties only to be used towards payment of the corresponding duties on final products or on inputs removed as such or after partial processing.

Amendment of Central Excise Rules removes rule 12B and takes effect on publication under rulemaking power.
The Central Excise (Second Amendment) Rules, 2004 amend the Central Excise Rules, 2002 by omitting rule 12B; the amendment is made under the rulemaking power and takes effect on publication in the Official Gazette.

Excise duty reduction on petrol, diesel and LPG gases; duty rates amended by notification and effective mid June.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, 1944, amends notification No. 6/2002-Central Excise to reduce the specific excise duty on petrol at S. No. 32B to 10%, the basic excise duty on high-speed diesel at S. No. 32C to 11%, and to insert S. No. 32E for tariff item 2711.19 covering Liquefied Petroleum Gases with a basic excise duty of 8%, effective 16 June 2004.

Export procedure requires Form ARE-2 and compliance with prescribed procedures; duty-free inputs must be exported accordingly.
The notification substitutes paragraph (vi) to require that goods shall be exported on application in Form ARE-2 and that the procedures specified in the related Ministry of Finance notification shall be followed. An inserted Explanation II clarifies that goods manufactured or processed using excisable inputs procured without payment of duty under the notification shall be exported in terms of sub-rule (1) of rule 19 of the Central Excise Rules, 2002.

Supply to Special Economic Zone units now requires customs-assessed bill of export or a domestic procurement certificate for exemption.
The substituted condition requires that exempted goods must be supplied either against a bill of export duly assessed by the customs authorities of the Special Economic Zone or against a domestic procurement certificate issued to the Special Economic Zone unit by the customs authorities in the Special Economic Zone, thereby tying excise exemption eligibility to customs assessment or certification.

Effective date amendment delays implementation of excise exemption notifications by substituting the commencement date.
Amendment substitutes the figures, letters and words in paragraph 2 of Notification Nos. 58/2003-Central Excise and 59/2003-Central Excise, replacing the earlier commencement date with a later commencement date, thereby changing when the specified excise exemptions take effect and recording the statutory authority and Gazette references for the principal notifications and their prior amendment.

Extension of commencement date for a central excise notification, postponing the scheduled insertion and omission to a later May date.
The Central Government amends Notification No. 58/2003 CE(N.T.) by substituting the earlier commencement date of 1st May with the later 11th May, thereby postponing the insertion and omission provisions under the notification pursuant to powers conferred by the Finance Act.

Commencement date amendment: Central Excise notifications' applicability postponed to the following month, altering exemption start date.
The Government, invoking powers under section 5A of the Central Excise Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957, amends paragraph 2 of Notifications No. 58/2003 and No. 59/2003 by substituting the commencement date '1st day of April, 2004' with '1st day of May, 2004', thereby postponing the notifications' operative commencement.

Extension of commencement date for a Central Excise notification under Finance Act powers to a later specified date.
This amendment, issued under the Finance Act powers, substitutes the commencement date in Notification No. 58/2003-CENTRAL EXCISE (N.T.) by replacing "1st day of April, 2004" with "1st day of May,2004", and records prior Gazette publication and earlier amendment.

Excise exemption extension for SAMYUKTA Defence Programme: expiry date moved to 1st December 2005 by notification
The excise exemption for goods under the SAMYUKTA Defence Programme is extended by substituting the earlier expiry date in the Table of the principal notification with a later expiry date, thereby continuing the temporal operation of the exemption as a further amendment to the original notification.

Appointment of Central Excise Intelligence officers as Central Excise officers extends nationwide enforcement powers under service tax law.
Appointment of Central Excise Intelligence officers as Central Excise officers equips specified Intelligence ranks with the powers and nationwide jurisdiction of corresponding Central Excise officers under the Finance Act and Service Tax Rules, matching each Intelligence designation to an equivalent Central Excise rank for administration and enforcement of taxable services.

Effective Date Postponement: SEZ central excise notifications' commencement deferred from March to April under amendment.
Notification No. 17/2004-CE directs that in paragraph 2 of Notification No. 58/2003-Central Excise and Notification No. 59/2003-Central Excise the figures, letters and words stating the earlier commencement date shall be substituted with a later commencement date, thereby postponing the operative date specified in those notifications under the powers conferred by the Central Excise Act and the Additional Duties of Excise Act.

Excise tariff amendment adds a concessional excise rate for goods under Chapter 72, altering the exemptions table.
Amendment inserts a new entry into the miscellaneous exemptions table of the principal central excise notification, authorising a specific concessional excise rate for goods under Chapter 72 by adding a fresh serial entry after existing entries and referencing prior amendments.

Amendment to Central Excise notification: effective date extended from March to April, updating implementation timeline.
Under powers of section 133 of the Finance Act, 2002, Notification No. 58/2003-CENTRAL EXCISE (N.T.), dated 22nd July 2003 is amended to substitute '1st day of March, 2004' with '1st day of April, 2004', thereby postponing the operative commencement date specified in the principal notification.

Exemption for defence programme supplies: goods supplied to the programme are excise exempt if a prior defence certificate is produced.
The notification inserts a conditional exemption for all goods supplied to Programme DIVYA DRISHTI, applicable only when, before clearance, a certificate from the designated defence certifying authority is produced to the proper officer confirming the goods are intended for that Programme, thereby amending Notification No. 64/95-Central Excise.