Rebate of excise duty on exported chewing tobacco and packing machines allowed subject to specified export and documentation conditions.
Grants a rebate of excise duty on exported chewing tobacco and unmanufactured tobacco packing machines, subject to duty having been paid under section 3A, export directly from factory or warehouse, export within six months (unless extended), filing claims with the competent Assistant or Deputy Commissioner with proof under section 11B, exclusion of material duty rebates, market price verification, a minimum rebate threshold, and procedural compliance. Rebate per pouch is calculated as monthly total duty paid for packing machines divided by total pouches produced; a maximum per pouch is derived from duty per machine per month divided by deemed pouches per machine.

Electronic filing requirement: specified dealers and manufacturers must file CENVAT returns and declarations electronically from the effective date.
Amendments require mandatory electronic filing: first-stage and second-stage dealers must submit the return electronically under Rule 9; manufacturers of final products who paid total duty of ten lakh rupees or more in the preceding financial year, including duty paid by utilization of CENVAT credit, must file the declaration and monthly returns electronically under Rule 9A.

Electronic filing requirement for central excise: larger taxpayers must file annual statements and monthly returns electronically.
The Central Excise (Second Amendment) Rules, 2010 insert provisos into rule 12 and rule 17 requiring that where an assessee has paid total duty of rupees ten lakh or more, including duty paid by utilization of CENVAT credit in the preceding financial year, the assessee shall file the Annual Financial Information Statement and submit the monthly return electronically; the amendment takes effect from 1 June 2010.

Rescission of a central excise notification revokes the prior exemption while preserving past acts and omissions.
The Central Government rescinds Notification No. 18/2010 Central Excise dated 27th February, 2010 by exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, issuing Notification No. 26/2010 Central Excise dated 10th May, 2010, and preserves acts or omissions done before the rescission.

Effective Rate of Duty on specified computer components updated, with nil and specified rates and project-linked exemption conditions.
Effective Rate of Duty on goods classifiable under Chapters 83-93 is amended by substituting S. No. 17 to list specified computer and storage devices and to differentiate combo drives meant for internal fitment (nil-rated) from those for other uses (subject to a specified duty rate). The Annexure's condition No. 28 is replaced to make excise exemption conditional on prior customs duty exemption at import, certification by a Joint Secretary-level officer in the Ministry of Power for project use, and an undertaking by the project CEO to use the goods only in the project and to pay duty if that undertaking is breached.

SSI exemption for units not availing CENVAT credit covers packing materials bearing the brand for use as packing.
Amends notification No. 8/2003 to prescribe an SSI exemption, effective 1/4/2003 for units not availing CENVAT credit, by substituting clause (e) of paragraph 4 to state that specified goods in the nature of packing materials qualify where they are meant for use as packing material by or on behalf of the person whose brand name they bear.

Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions.
Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines "hand-rolled cheroot" as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of "retail sale price."

Excise duty peak rate reduction effectuated by omitting a specific tariff table entry under statutory notification.
Reduces the peak rate of excise duty (Cenvat) by amending the Central Excise notification No.2/2008 so that S. No.11 and the entries relating thereto in the Table are omitted, effectuating the removal of that specific tariff entry through a formal notification under statutory authority.

Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty.
Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines "hand-rolled cheroot" and adopts the prior definition of "Retail sale price."

Effective rate of duty on waste paper introduced; amendment adds tariff entry and limits exemption to carton manufacturers.
Amendment adds a tariff entry classifying waste paper and paper scrap and sets an effective rate of duty, and substitutes Condition No. 12 in the Annexure to restrict the exemption to units manufacturing cartons, boxes or cases starting from Kraft paper, corrugated paper, corrugated sheet or corrugated board stages and not having the facility to manufacture Kraft paper in the same factory.

MRP-based excise duty abatement expanded to cover specified parts and components under certain tariff headings.
The Central Government, under section 4A of the Central Excise Act, 1944, inserts a new serial entry into Notification No.49/2008-Central Excise (N.T.) to include parts, components and assemblies falling under specified tariff headings within the scope of MRP-based valuation for excise duty and prescribes an abatement for such goods when duty is determined on the basis of maximum retail price.

Tariff correction: amendment to packing machines duty rule entry clarifying the specified monetary threshold value.
The corrigendum to the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 substitutes 'From Re.1' with 'From Rs 1.01' in column (2) of the Table against Sl. No. 2 of Notification No. 18/2010 Central Excise (N.T.), dated 13 April 2010, as published in the Gazette of India, Extraordinary.

Capacity based rate of duty corrected to adjust threshold and clarify 'RSP' as 'retail sale price'.
The corrigendum to notification No. 19/2010-Central Excise amends Table-1 by revising the entry against Sl. No. 2 in column (2) to change the stated threshold wording and replaces the abbreviation 'RSP' wherever it occurs with the full term 'retail sale price', clarifying the tariff table wording for unmanufactured tobacco bearing a brand name (chewing tobacco).

Corrigendum to chewing tobacco packing machine capacity figures updates prescribed table entries altering specified capacities.
Corrigendum amends specific table entries in the earlier Gazette notification altering two numeric capacity entries against the identified serial number in the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, by directing that the originally published figures be read as the revised figures in the respective table columns.

Capacity based rate of duty clarified to cover chewing tobacco (other than filter khaini) and Jarda scented Tobacco.
Corrigendum amending a Central Excise notification: wherever the earlier text reads "Chewing tobacco (other than filter khaini)" it shall be read as "Chewing tobacco (other than filter khaini) and Jarda scented Tobacco", thereby including Jarda scented Tobacco within the descriptive entry subject to the capacity based rate of duty on unmanufactured tobacco bearing a brand name.

Capacity based rate of duty adjusted for chewing tobacco and jarda, altering tariff classification and packing-machine duty schedule.
Amendment substitutes the opening paragraph to include chewing tobacco and Jarda scented tobacco, adds a cross reference to an additional duty column, replaces Table 1 with a multi column schedule that prescribes rate of duty per packing machine per month according to retail sale price bands and product form, provides algebraic formulas for higher price points, supplies illustrative calculations using 'P' as retail sale price, and inserts an Explanation defining filter khaini as chewing tobacco pre packed in filter sachets prior to pouching, with a proviso adjusting the S.No.12 threshold for filter khaini.

Duty determination for packing machines updated to include jarda scented tobacco and impose highest-price duty liability for a month.
Amends the 2010 Rules to include jarda scented tobacco in rules 2(c) and 3, substitutes the production-capacity table in rule 5 to specify monthly pouch capacities per packing machine across retail price bands for chewing tobacco (including Filter Khaini), unmanufactured tobacco and jarda scented tobacco, and adjusts column references. Inserts provisos in rule 6(5) and rule 13(1) requiring uninstalling and sealing of packing machines that cannot be removed, and amends rule 8 to require payment of duty for the month at the highest retail sale price produced.

Levy of excise duty on Jarda scented tobacco packaged in pouches creates excise collection obligations.
Specifies Jarda scented Tobacco manufactured with packing machines and packed in pouches as notified goods subject to levy and collection of excise duty, identifies the applicable tariff classification, and declares the notification's effective date. It defines packing machine to include all types of form-fill-and-seal and profile pouch making machines and defines brand name to encompass any name or mark used to indicate a trade connection between the product and a person.

Reconstitution of Chief Commissioners Panel replaces prior notifications and substitutes the jurisdictional table under section 35B.
The CBEC, exercising statutory review power under the Central Excise Act, substitutes the Table in Notification No. 6/2007-Central Excise (N.T.) and its amendments, thereby reconstituting Committees of specified Commissioners for review cases and superseding earlier notifications. The new Table pairs named Commissioner offices with their corresponding appellate or Large Taxpayers Unit jurisdictions to allocate review jurisdiction for regions including Bangalore, Chennai, Mumbai and Delhi.

Appointment of review committees: Commissioner designation substituted and an entry omitted, altering committee membership.
The Central Board of Excise and Customs amends Notification No.25/2005 Central Excise (N.T.) under sub section (1B) of section 35B by substituting "Commissioner of Central Excise Mumbai IV" with "Commissioner of Service Tax I, Mumbai" in the Table against serial number 45, column (2), and omitting entry number (2), effecting a change in the designated review committee membership for that serial entry.