Production capacity based duty applies to branded unmanufactured tobacco and packing machine packed chewing tobacco, triggering excise levy.
The notification designates unmanufactured tobacco bearing a brand name under tariff heading 2401 and chewing tobacco under tariff item 2403 99 10, when manufactured with the aid of a packing machine and packed in pouches, as notified goods subject to production capacity based excise duty under the Central Excise Act; it came into force on March eighth, two thousand ten. The notification defines "packing machine" to include all form fill seal and pouch making machines and defines "brand name" to cover registered or unregistered names or marks indicating a trade connection. It also notes subsequent rescission by a later notification.

Central Excise amendment revises MRP-related column entries and reclassifies vehicle parts under Chapter 87 with a new entry.
Amendment to the Central Excise notification under section 4A substitutes column (4) entries against S.No.21 and S.No.27 with "55", and replaces S.No.108 to prescribe "Parts, components and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716" with the corresponding column (4) entry "30".

Tariff amendments: revised excise duty rates for specified starches, a supari exemption, and substituted entries prescribing 10% duties.
Amendment revises tariff entries under Notification No. 3/2006 by prescribing a 4% effective rate of duty for maize, potato and tapioca starch; inserting a Nil rate exemption for betel nut product "supari"; and substituting specified serial entries to prescribe a 10% effective duty rate for other listed goods.

Excise rate amendment revises petroleum product exemption to a minimum percentage or specified per thousand amount and omits an entry.
Amendment to Notification No.6/2005-Central Excise substitutes the table entries for S.No.4 and S.No.5 to provide either a minimum percentage rate or a specified per thousand charge, whichever is higher, and omits S.No.6 and its entries.

Pro rata duty and capacity rules now fix monthly and annual duty obligations from a new manufacturer's start date.
Amendments modify the Pan Masala Packing Machines rules to require pro rata calculation of annual capacity and monthly duty for new manufacturers from commencement, make monthly duty payable where duty remains unpaid based on the higher of last declared or observed packing machines, restrict manufacturing and removals during specified suspension periods (with limited removal allowance), expand "used for manufacture" to "used in or in relation to manufacture," and revise the reference date for unregistered units to the first day of April of the relevant financial year.

CENVAT credit refund: amended Form A and mandatory exporter table with certification and chartered accountant verification.
Amendment to the refund procedure for CENVAT credit under rule 5 revises Form 'A' by substituting wording, omitting two portions, and inserting enclosure (DD) requiring exporters to submit a detailed Table of exported goods/services with document references, supplier and classification details, tax payment evidence, totals of export and domestic clearances, and the amount of CENVAT claimed. Certification: authorised company officer/proprietor/partner for claims below Rs.5 lakh quarterly; additionally the auditor Chartered Accountant for claims exceeding that threshold.

Amendment to Central Excise exemptions removes entry for umbrella cloth panels under notification, altering the exemption table framework.
The Government, exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, hereby amends Notification No. 3/2005 Central Excise by omitting S. No. 79 and the entries relating thereto from the Table, resulting in the removal of the scheduled entry for umbrella cloth panels from the exemption list.

Excise duty increase prompts amendment of multiple central excise notifications, revising tariff rates and motor car duty descriptions.
Amendments modify specified central excise notifications by substituting existing percentage entries with higher percentage rates and revising motor car-related duties, including replacements of composite percentage-plus-fixed chassis or per-unit additions and omission of a specified serial entry; the changes are effected by direct substitutions in the Tables of three principal notifications under the Government's powers under section 5A(1) of the Central Excise Act.

CENVAT credit reversal on removed capital goods with a prescribed quarterly depreciation schedule and enhanced penalty framework.
Amendments prescribe a straight-line quarterly reversal schedule for repayment of CENVAT credit upon removal of capital goods (distinct rates for computers/peripherals and other capital goods), allow full capital-goods credit in the financial year for assessees eligible for turnover-based exemption, permit credit for jigs/fixtures/moulds/dies sent to other manufacturers or job workers, clarify exemption coverage for certain imported goods linked to competitive bidding and power projects, and substitute consolidated confiscation and penalty provisions including additional penalties for fraudulent or wilful evasion, subject to natural justice.

Duty payment deadlines for excise exemption units updated; electronic payments receive extended deadline and quarterly returns mandated.
Amendments require assessees eligible for value-based exemption to pay quarterly duty by specified early-month deadlines-extended if paid electronically-and to file quarterly returns of production and removal within ten days after each quarter; eligibility is based on aggregate clearances in the preceding financial year computed as per the notification and these payment and filing concessions apply for the whole financial year.

Effective Excise Rate Increase raises duty on goods cleared from EOUs EHTP STP to DTA, altering tariff entries.
Substitution of specified tariff Table entries increases the effective excise duty on goods cleared from EOUs, EHTP and STP units to the Domestic Tariff Area from the prior percentage to the new percentage, and raises designated monetary thresholds in other specified entries by replacing the previous rupee amounts with higher rupee amounts.

Exemption for branded packing materials extended to plastic containers and bottles, limited to branded use.
Extends the central excise SSI exemption for packing materials by adding plastic containers and plastic bottles to the list of exempted items, and provides that the exemption for those plastic containers and bottles applies only where they are meant for use as packing materials and bear the brand name of the person whose brand they carry.

Exemption for circulation coins and related items limited to manufacture by specified government mints under central excise rules.
Amendment substitutes S.No.7 to specify that exemption from central excise applies to circulation coins, blanks, weights and measures standards, and scrap generated in production of blanks, when manufactured by the India Government Mints listed, thereby restricting exemption eligibility to those specified mint manufacturers.

Electronic payment and e filing requirement: mandatory electronic duty payment and returns filing for higher duty payers under amended rules.
The Central Excise Rules, 2002 are amended to require assessees whose total duty in the preceding financial year, including amounts paid by utilisation of CENVAT credit, meets or exceeds the prescribed threshold to make electronic payment of excise duty and to file monthly or quarterly returns electronically; the amendment revises the proviso in the payment rule and inserts a proviso in the returns rule to reflect inclusion of CENVAT credit in computing total duty.

Exemption for locomotive parts: parts manufactured by Indian Railways factories are exempt when used for reconditioning locomotives.
An amendment adds an exemption for parts of diesel locomotives where manufactured by a factory belonging to the Indian Railways and used for reconditioning of railway locomotives by the Indian Railways including its undertakings, by inserting a new entry in the Table of the Central Excise exemption notification.

Appointment of Appeals Commissioners: Customs appellate officers vested to decide assigned Central Excise appeal cases within jurisdiction.
Notification appoints Commissioners of Customs (Appeals) as Commissioners of Central Excise (Appeals) and invests them with authority to decide Central Excise appeal cases assigned to them by Chief Commissioners, to be exercised within the respective jurisdictions specified by the Board.

Exemption for value addition duty reduces excise liability for Jammu and Kashmir units, subject to table rates, procedures and compliance.
Exemption exempts from excise duty an amount equivalent to duty payable on value addition for goods cleared from units in Jammu and Kashmir, with percentage rates set by a Table tied to tariff chapters and inputs. Claimants must submit monthly statements, utilise CENVAT credit first where applicable, and may elect account-current credit instead. A special rate reflecting actual value addition may be fixed on application supported by audited calculations; eligibility is limited to new units and qualifying expanded existing units for up to ten years, with specified exclusions and recovery mechanisms for irregular credits.

Review committee composition amended: locality references updated replacing Valsad with Vapi in notification governing review cases
Exercising delegated powers under the Central Excise Act, the Board amends the Table of Notification No. 25/2005 by substituting the locality name "Vapi" for "Valsad" against specified serial entries, thereby updating the territorial references for the Chief Commissioners' and Commissioners' Committees listed in the schedule.

Amendment to central excise notification replaces Valsad with Vapi in the committee location listing under section 35B.
Amendment under sub section (1B) of section 35B of the Central Excise Act substitutes, in the Table to Notification No. 24/2005 against serial number 22 in column (3), the word "Valsad" with the word "Vapi", effecting a change in the designated location entry for that committee.