Exemption from additional duty of excise removes additional excise liability on tea and tea waste; later rescinded.
Exempts tea and tea waste from the whole of the additional duty of excise leviable under the Finance Act, 2003 by exercise of powers under section 5A of the Central Excise Act; the exemption was effected by statutory notification and was subsequently rescinded by a later notification.

Exemption from Additional Duty of Excise limits levy on specified tobacco and pan masala goods under prescribed rate-based rules.
Exemption limits the additional duty of excise under the Finance Act by specifying, for listed Central Excise Tariff entries (mainly tobacco and pan masala products), the rate at which additional duty shall be calculated; the exemption applies only to the extent the duty exceeds those specified rates. The scheme differentiates goods bearing a brand name from unbranded goods, sets product specific definitions (including retail sale price and hand rolled cheroot), and the notification has been amended by subsequent notifications altering entries, rates and classifications.

Central Excise exemption amendments refine qualifying goods and add branded jewellery exclusion while updating exempted items list.
Amendments modify the exemption regime by omitting the second proviso, postponing a specified effective date, deleting and substituting multiple table entries and broadening one tariff description. The Annexure adds Condition No. 20A excluding jewellery of heading 7113 bearing an indelibly affixed brand or trade name from the exemption, and substitutes List 9 item 13 to include wind operated electricity generators and their components, including rotor and wind turbine controller.

Effective excise duty rates: specified goods exempted from duty exceeding notified effective rates under Central Excise law.
The notification, under section 5A(1) of the Central Excise Act, exempts excisable goods from so much of the duty as exceeds the amount calculated at the effective rates specified in the Table for items in the First Schedule and, where applicable, from excess Special duty under the Second Schedule, listing tariff entries and corresponding operative rates for categories including petroleum products, subsidised PDS kerosene and LPG, matches, jewellery with brand names, and specified industrial parts.

Tariff reference substitution required: Special orders' chapter and heading citations updated to amended tariff items upon commencement.
Substitutes references in all special orders from obsolete Chapter, heading or sub-heading citations to the corresponding Chapter, heading, sub-heading or tariff item as renumbered by the Central Excise Tariff (Amendment) Act, 2004, effective from that Act's commencement; the changes are technical adjustments to classification numbering and do not alter substantive provisions of the special orders.

Tariff classification update substitutes revised chapter and heading references in existing notifications, effecting technical renumbering without substantive change.
Substitutes references in notifications so that any citation to a Chapter, heading, sub heading or tariff item in the First or Second Schedule to the Central Excise Tariff Act, 1985 shall be read as the corresponding reference amended by the Central Excise Tariff (Amendment) Act, 2004, with such substitution taking effect from the commencement of that Amendment Act; the change implements technical renumbering and does not alter the substantive effect of existing notifications.

Tariff renumbering aligns Central Excise notification references with amended classification, preserving prior actions and substantive content.
Substitutes references in all existing Central Excise notifications so that any reference to a Chapter, heading or sub heading in the Schedules to the Central Excise Tariff Act is deemed replaced by the corresponding amended Chapter, heading, sub heading or tariff item introduced by the Tariff Amendment Act; the substitution applies prospectively from the commencement of that Amendment Act and preserves prior actions while making only technical classification changes without substantive effect.

Tariff reference substitution updates rules and notifications to align classifications with the amended Central Excise tariff.
References in rules made under section 37 of the Central Excise Act and in notifications issued under those rules to Chapters, headings or sub-headings of the First or Second Schedule to the Central Excise Tariff Act are deemed substituted by the corresponding Chapter, heading, sub-heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004, to reflect the revised tariff numbering scheme.

Commencement of Amendment Act: government appoints operative date for the Act's provisions to come into force.
The central government, exercising the power under sub section (2) of section 1 of the Central Excise Tariff (Amendment) Act, 2004, appoints a specific operative date for the coming into force of that Act's provisions by issuing a Removal of Difficulty Order in the form of a notification to operationalise the amendment.

Tariff reference substitution under section 4A ensures all notifications reflect updated Central Excise Tariff numbering scheme.
Amendment requires substitution of references to Chapter, heading, sub heading or tariff item in all notifications issued under the enabling provision so that references correspond to the First Schedule as amended by the Central Excise Tariff Amendment Act, 2004; the change implements the revised numbering scheme for classification without substantive alteration of existing notifications.

Excise duty exemption: prescribed effective rates cap duty on listed goods, exempting any excess from Central Excise.
Notification No. 03/2005-CE (24-02-2005) limits Central Excise duty on specified goods by prescribing an effective rate of duty; any duty in excess of that rate is exempt. The notification lists tariff-classified items granted nil or reduced effective rates-including selected foodstuffs, medicaments, chemical contraceptives, raw materials and utilities consumed within factories, nuclear fuel, certain papers for educational and Braille use, and specified components or waste used in manufacture-and applies packaging or use conditions such as "not put up in unit containers" or "used within factory of production."

Tariff classification renumbering requires existing notifications to adopt updated tariff-item references, preserving their substantive effect.
The Government directs substitution of references in all in force notifications so that Chapter, heading, sub heading and tariff item citations are replaced by their corresponding references as amended by the Central Excise Tariff (Amendment) Act, 2004; the change is technical and non substantive and takes effect on the notified commencement date.

Tariff classification update: existing excise notifications' references substituted to correspond with amended tariff headings.
The notification substitutes, in all notifications then in force under the cited excise statutes, references to Chapters, headings, sub headings or sub heading numbers of the First or Second Schedule with the corresponding Chapter, heading, sub heading or tariff item as amended by the Central Excise Tariff (Amendment) Act, 2004; the substitution is technical and non substantive to reflect the revised eight digit numbering scheme and comes into force on the stated commencement date.

MRP adjustment on medicaments: amends prior notification to standardise specified entries under section 4A of excise.
Exercising powers under section 4A of the Central Excise Act, 1944, Notification No. 4/2005 amends Notification No. 2/2005-Central Excise (N.T.) by substituting the entries in column (4) of the Table for S.No.1 and S.No.2 with a uniform new entry, thereby revising the MRP treatment for the specified medicaments as published in the Gazette on 7 January 2005.

CENVAT credit eligibility extended to include customs-duty exempt imports supplied under international competitive bidding, altering rule provisions accordingly.
The amendment to the CENVAT Credit Rules, 2004 revises rule 6(6) by substituting wording in item (vi) and inserting item (vii) to provide that all goods exempt from customs duties under the First Schedule to the Customs Tariff Act and the additional import duty, when imported into India and supplied against international competitive bidding in terms of notification No. 6/2002-Central Excise, are covered for the purposes of CENVAT credit.

MRP based duty on medicaments: abatement of retail sale price allowed for specified medicaments under section 4A.
The notification makes medicaments under Chapter/Heading Nos. 3003 or 3004 subject to the provision allowing duty computation by reference to retail sale price and permits an abatement (specified in the Table) of retail sale price for two categories: patent or proprietary medicaments and other medicaments, both excluding those exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio chemic systems. "Retail sale price" is defined by reference to the Drugs (Prices Control) Order and "patent or proprietary medicaments" is defined by reference to pharmacopoeial nomenclature and branding.

Jurisdictional reallocation in central excise notification alters appellate and chief commissioner territorial divisions and inserts new appellate jurisdiction.
The notification substitutes the Chief Commissioner of Central Excise entry for Hyderabad to list Hyderabad I, Hyderabad II and Hyderabad III, and inserts a new Commissioner of Central Excise (Appeals), Hyderabad III, assigning Hyderabad I, Hyderabad II, Hyderabad III and Hyderabad IV to that appellate commissioner.