Excise exemption for intra-manufacturer transfer of parts enables duty-free movement for power tiller manufacture.
Exempts from the whole of the duty of excise parts, components, assemblies and sub-assemblies under Chapter 84 when removed between factories of the same manufacturer for manufacture of power tillers of heading 8432, provided the manufacturer follows the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001; supersedes an earlier notification and was subsequently rescinded effective 1 July 2017.

Exemption withdrawal: central excise notification removes multiple tariff items and substitutes tariff entry for certain goods, narrowing coverage.
The amendment to Notification No. 3/2005 substitutes the currency symbol in the exemptions Table, replaces the tariff description for a specified entry, and omits multiple serial-numbered entries from the exemptions schedule, thereby withdrawing those exemptions and narrowing the list of exempted goods under the principal notification.

Exemption for packaged software: transaction-value duty excluded where retail price declaration is not required, subject to declaration and registration.
Exemption from the transaction-value component of excise duty is granted for packaged or canned software not required to declare retail sale price under Legal Metrology or other law, excluding from duty the value representing consideration for transfer of the right to use. The manufacturer must declare such consideration to the Deputy or Assistant Commissioner of Central Excise, and the provider of the right to use must hold the requisite service tax registration. Packaged software is defined as off-the-shelf software developed for a variety of users.

Exemption for job workers in ready-made garments allows duty liability to rest with principal when procedural conditions are met.
Exempts certain job workers in the ready-made garments sector from the registration requirement where the person on whose behalf the goods are manufactured assumes and pays excise duty under the prescribed payment mechanism and both parties comply with procedural formalities and liabilities; the exemption excludes job workers authorised to pay the duty themselves, and uses the payment provision's definition of "job worker."

Excise exemption restriction: branded textile and clothing items excluded, only unbranded goods remain eligible for exemption.
The notification amends the exemption table for specified textile and clothing tariff entries to limit exemption to all goods other than those bearing a brand name or sold under a brand name, thereby excluding branded goods from the exemption; it also substitutes an updated year figure in the opening paragraph proviso of the principal notification.

Excise duty amendment alters effective rates for specified textile goods and restricts concession to non branded cotton goods.
The amendment replaces the table entry for S. No. 9 to cover goods of Chapters 61, 62 and 63 (with specified exclusions) and limits the concession to goods of cotton, not containing any other textile material, excluding branded goods; it clarifies that such cotton goods include fabrics even when containing non cotton sewing threads, labels, elastic tapes, zip fasteners and similar items.

Excise duty rate increase alters tariff entries and removes specified exemption items, replacing currency notation in the notification.
Amends the principal notification by substituting the currency letters with the specified symbol in the tariff table, substituting the previously stated duty rate with the revised rate in column (4), and omitting the listed serial entries and their related table entries, thereby removing those exemption items from the notification.

Effective rate of duty increased for specified items, amending prior notification to raise the lower excise rate.
Amendment to Notification No.59/2008-Central Excise substitutes the currency notation in the Table and replaces the previously prescribed lower rate in the Table's rate column with a higher lower rate, thereby increasing the effective rate of duty on the listed items; the change is made under section 5A(1) of the Central Excise Act, 1944 as a further amendment to the principal notification.

Excise exemption amendments: notification revises manufacturer definition and tariff entries, altering scope of exempted goods.
Amendment revises the exemption notification by substituting the currency symbol, expanding the Explanation so that manufacturer for goods under Chapters 61-63 includes persons liable to pay excise under the specified rule, and altering Annexure entries: replacing a tariff subheading with a broader heading, expanding exempted chapters and specific headings and tariff item, and narrowing Chapter 69 treatment by excluding certain ceramic tiles except those printed, decorated or ornamented in factories without full tile production facilities.

Tariff valuation expanded to include made up textile articles, extending excise notification coverage and updating weight measure reference.
Amendment expands tariff valuation coverage by substituting the opening description to include articles of apparel and clothing accessories under Chapters 61 and 62 and other made up textile articles or sets under Chapter 63, and updates the statutory cross reference by replacing the Standards of Weights and Measures Act, 1976 with the Legal Metrology Act, 2009.

Rescission of exemption revokes prior excise notification, terminating specified printing and calculating device exemptions.
The Central Government, exercising power under Section 5A of the Central Excise Act, 1944, rescinds Notification No. 49/2006 Central Excise (30 December 2006) that granted miscellaneous exemptions (including for printing blocks, printing types, mathematical calculating instruments and pantographs), on grounds of public interest, subject to a saving for actions done or omitted prior to the rescission.

Interest rate for Central Excise obligations fixed by notification under section elevenAB, effective from April as specified.
Fixes the statutory annual interest rate applicable to central excise obligations at eighteen percent per annum under the authority of the Central Excise Act, replacing the earlier 2003 notification, and declares the date from which the revised rate takes effect for purposes of interest calculation on liabilities and related obligations.

Central Excise exemptions and tariff entries revised to expand concessional coverage and tighten certification conditions.
Amendments to Notification No. 6/2006 revise tariff descriptions and effective duty rates by substituting currency symbol usage, raising certain concessional rates, inserting new exempt or concessional entries (including conveyor systems for cold storage, mailroom equipment, printer and optical drive parts, hydrogen vehicles and hybrid conversion kits), restating and omitting multiple serial entries, and expanding project linked exemptions for mega and ultra mega power projects. Exemptions are conditioned on certification by designated officers and undertakings by project officials, with duty liability on non compliance.

Rate of interest fixed for section elevenaa under the Central Excise Act, establishing an annual interest obligation from notified commencement.
Fixes the rate of interest at eighteen percent per annum for the purposes of section 11AA of the Central Excise Act, 1944, superseding Notification No. 18/2002-Central Excise (N.T.) except as to prior actions, and states that the notification comes into force from the notified commencement date.

Effective rate of duty change raises specified tariff entries and revises excise exemptions for jute, gold and silver.
Amendment revises the Central Excise tariff table by substituting the currency symbol, increasing the effective duty rate for specified entries, inserting a nil duty entry for jute yarn, deleting multiple serial numbered entries, and replacing certain entries with new provisions specifying excise treatment for gold and silver. The revised provisions condition exemptions on the manufacturing starting stage, manufacturer's engraved serial numbers and metric weight, and, for dore bars, an assay certificate; additional entries address silver and gold arising in metallurgical processes and specific duties for those insertions. Condition no. 6 in the Annexure is omitted.

Excise liability for ready-made garments treated as manufacturer duty, with optional authorization for job worker to pay and comply.
Amendment treats a person who gets goods under Chapters 61-63 produced on job work as the manufacturer for excise purposes, making him liable to pay duty in the manner prescribed; the principal may authorize the job worker to pay duty and the job worker so authorised may discharge liabilities and comply with the Rules. "Job worker" and "job work" are defined to cover persons performing manufacture or processes on inputs supplied by the principal or an authorised person resulting in goods under Chapters 61-63. The Rules apply to such liable persons as if they had manufactured the goods themselves.

Effective rate of duty amended across tariff items, changing duty structures and altering schedule entries and exemptions.
The notification amends the principal central excise schedule by changing the effective rate of duty for multiple tariff entries-replacing some percentage rates and per tonne figures with new percentage or combined percentage plus per tonne charges-substituting currency notation, omitting and inserting specified S. Nos. (including new entries for enzymatic preparations and cinematographic film), and modifying Annexure conditions by replacing fixed per tonne amounts with the updated rate formulations and deleting certain conditions.

CENVAT Credit amendments restrict credit use, revise definitions, and impose monthly payment and accounting obligations for taxpayers
Amendments expand definitions of input and input service, include captive generation of electricity and goods cleared with final products, and extend the manufacturer definition for specified goods. They bar CENVAT credit where exemption under notification No.1/2011-CE is availed, restrict credit utilisation, require separate accounts for exempted and dutiable outputs, mandate proportionate repayment where input service payments are returned, and impose prescribed monthly payment obligations and recovery mechanisms for non payment, with limited carve outs for SEZ authorized operations.

Effective rate of duty updated: tariff table alters currency symbol, revises duty rate, and omits multiple entries.
The amendment substitutes the currency symbol throughout the tariff table, increases the duty rate specified in column (4), and omits multiple enumerated serial entries and their corresponding tariff descriptions from the principal notification, thereby modifying the scope of miscellaneous exemptions and the operative tariff schedule.

Exemption from excise duty: specified goods allowed duty ceiling with option-based rate and cenvat credit implications.
The Government, exercising powers under section 5A of the Central Excise Act, exempts the excisable goods listed in the Table from so much of the excise duty as is in excess of the amount calculated at the notified ad valorem rate, by reference to specified First Schedule tariff chapters, headings, sub headings or tariff items and corresponding product descriptions; the notification includes explanatory definitions for certain entries and records multiple subsequent substitutions, insertions and omissions which modify the scope of specific Table entries.