Effective duty rates for textile goods set: cotton goods at reduced rate and filament yarns subject to higher rate.
The amendment substitutes the Table in Notification No.29/2004 to prescribe effective duty rates for textile chapters 50-63, distinguishing goods of cotton not containing any other textile material and specific categories such as filament yarns procured from outside and processed by manufacturers without in house filament yarn manufacture. It defines 'manufacture of yarns' for exemption purposes as filaments produced by polymerization of organic monomers or chemical transformation of natural organic polymers, and clarifies that cotton goods include articles made from cotton fabrics even if they contain certain non cotton ancillary items.

Excise exemption thresholds updated, clarifying threshold application and valuation method for DTA clearances by export-oriented units under excise rules.
Amendments substitute the TABLE entries for specified serial numbers to set exemption applicability "in excess of amount equal to" stated duty proportions and add an Explanation expressly providing that the value of goods for this purpose shall be determined in accordance with the statutory valuation provisions of the Central Excise law.

Small Scale Industry exemption amended to include printed laminated rolls for units not availing CENVAT credit.
The notification amends the Small Scale Exemption by substituting, in paragraph 4 clause (e), the phrase "PP caps, crown corks, metal labels, plastic bags" with "PP caps, crown corks, metal labels, plastic bags, printed laminated rolls," thereby adding printed laminated rolls to the enumerated inputs eligible for exemption where units do not avail CENVAT credit.

Special additional duty exemption for biodiesel-blended high speed diesel permits nil levy where appropriate excise duties are paid.
An amendment inserts an exemption granting a nil rate of special additional excise duty for high speed diesel blended with biodiesel where the blend predominantly consists of high speed diesel and the constituent fuels have had the appropriate duties of excise paid. "Appropriate duties of excise" is defined to include duties under the First and Second Schedules to the Central Excise Tariff Act, the additional duty under the Finance Act, 1999, and the special additional duty under the Finance Act, 2002, read with specified notifications.

Inclusion of Ethylene vinyl acetate copolymers under job work and small-scale exemption notifications expands covered materials.
The notification inserts a new preambular item in Notifications No. 83/94 and 84/94 to include materials described as Ethylene vinyl acetate copolymers (EVA compounds) falling under tariff item 3901 30 00 of the First Schedule to the Central Excise Tariff Act, 1985, thereby bringing EVA compounds within the scope of those notifications' preambular coverage.

CENVAT credit misuse: new rules require payment on removal of credited inputs and recordkeeping for principal inputs.
Amendments treat removal of inputs on which CENVAT credit was taken without paying an amount equal to the credit as subject to deterrent measures, and require assessees to maintain records and intimate receipt of principal inputs for verification. "Principal inputs" are defined by cost significance as inputs constituting not less than ten percent of total raw material cost for a unit of final product.

Concessional duty compliance: officers must verify intended use and manufacturers must submit a revised monthly return with detailed records.
Amendment imposes a duty on the Assistant Commissioner or Deputy Commissioner to ensure goods received at concessional rate are used for the intended specified purpose and replaces Annexure II with a detailed Monthly Return requiring itemised entries of opening/closing balances, receipts, production, consumption for intended purpose, export details with ARE references, and a manufacturer's signed declaration verifying records.

Non-recovery of excise duty for agricultural zinc sulphate where general practice omitted levy; credit reversal required for relief.
The Central Government directs that excise duties not levied due to a general practice on Agricultural grade Zinc Sulphate ordinarily used as a micronutrient shall not be required to be paid for the period in question, subject to reversal of any cenvat credit taken in respect of inputs and services used in manufacture; only manufacturers who paid duty may claim refunds, with cash payments refunded in cash and credit-based payments refunded by reinstating cenvat credit.

Excise exemption for defence programme supplies tied to pre clearance certification by the Programme Management Board.
Amendment inserts an exemption entry for machinery, equipment, instruments, components, spares, tools, software, raw materials and consumables intended for Programme AD; exemption applies only when supplied to Programme AD and a pre clearance certificate from the Member Secretary, Programme Management Board, Programme AD or the Programme Director, Defence Research and Development Laboratory, Hyderabad, is produced to the proper officer, and the exemption ceases to have effect on or after 16 July 2016.

Notification amendment substitutes Pune II with Kolhapur for designated review committee entries, altering review jurisdiction assignments.
Exercising powers under the Central Excise Act, the Board substitutes "Kolhapur" for "Pune II" in Column (2) and Column (3) against Sl. Nos. 25, 53 and 54 in the Table of Notification No. 25/2005 Central Excise (N.T.), thereby updating the designated committee location references used for review cases as published in the Gazette.

Amendment to central excise notification: substitution of a specified assessment jurisdiction under section 35B alters administrative allocation.
Amendment under section 35B(1B) substitutes, in the Table against Sl. No. 19, column (3), every occurrence of the words and figures "Pune II" with the words "Kolhapur," thereby altering the designated administrative jurisdiction in the principal notification No. 24/2005-Central Excise (N.T.).

Jurisdiction specification: amends territorial coverage for Central Excise table entries affecting specified districts and areas.
Amendment substitutes the Table II entries for serial numbers 23 and 77 to redefine Central Excise jurisdiction boundaries: entry 23 is replaced with a revised Coimbatore description listing district areas with explicit village and taluk exclusions and including a specified tea factory area in Trichur, Kerala; entry 77 is replaced with a revised Salem description listing districts, taluks and specified inclusions and exclusions within Tamil Nadu and adjoining district areas for administrative excise coverage.

Amendment to central excise notification substitutes the named refinery in the preamble, altering the referenced beneficiary.
The notification effects a substitution in the preamble of Central Excise Notification No. 29/2002: it replaces "(b) Bongaigaon Refineries and Petrochemicals Limited, or" with "(b) Indian Oil Corporation Ltd., Bongaigaon Refinery, or", thereby changing the named refinery entity to which the preamble reference applies; the amendment is issued as Notification No. 5/2009 Central Excise dated 27 April 2009 and cites the principal notification and earlier amendment for reference.

Notification amendment: substitution of territorial designations to reclassify jurisdictions for review committee assignments.
Exercising powers under sub section (1B) of section 35B of the Central Excise Act, 1944, the Board amends Notification No. 25/2005 Central Excise (N.T.) by substituting the words and figures "Chandigarh I" and "Chandigarh II" for the words previously appearing as "Chandigarh" and "Jalandhar" respectively in Column (2) and Column (3) of the Table against Sl. Nos. 15, 23, 33 and 40.

Territorial designation change updates Central Excise notification by substituting Chandigarh and Jalandhar with Chandigarh-I and Chandigarh-II.
The Central Board of Excise and Customs, exercising powers under sub-section (1B) of section 35B of the Central Excise Act, 1944, amends the principal notification No. 24/2005 by directing that, against Sl. No. 5 in column (3) of the Table, the words "Chandigarh" and "Jalandhar" wherever they occur shall be respectively substituted by the words and figures "Chandigarh-I" and "Chandigarh-II".

Jurisdictional allocation revised for central excise: entries reassigned to Kolhapur and a Kolhapur jurisdiction created.
The notification amends the principal Central Excise notification by substituting entries referencing Pune-II with Kolhapur in Table I and specified entries in Table III, and by inserting a new Table II serial establishing Kolhapur jurisdiction for the districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur and Satara, while omitting the former serial number 70 and its entries.

Jurisdictional reclassification: Central Excise divides Chandigarh into two jurisdictions, reallocating districts and appellate coverage.
Amendment creates distinct Chandigarh-I and Chandigarh-II jurisdictions and substitutes entries across Tables I, IA, II and III of the principal Central Excise notification to reallocate specified Punjab districts, tehsils and parts of the Union territory of Chandigarh between the two jurisdictions, omits certain prior serial entries, and revises Commissioner of Central Excise (Appeals) listings to reflect two Chandigarh appellate commissionerates each covering Chandigarh-I, Chandigarh-II, Jammu and Kashmir and Ludhiana. The amendment is made under sub-rule (2) of rule 3 of the Central Excise Rules, 2002 and comes into force from the first day of April, 2009.

Export without payment of duty barred; removal of materials for manufacture of exported notified goods requires duty payment.
Amendment inserts Rule 14A stating that, notwithstanding other provisions, no notified goods shall be exported without payment of duty and no material shall be removed without payment of duty from a factory, warehouse or other premises for use in the manufacture or processing of notified goods which are exported out of India.

Effective Rate of Excise Duty amended to a lower rate, substituting prior percentage entries and related per unit charges.
Amends specified Central Excise notifications to replace existing percentage duty entries in their tariff tables with lower percentage entries, including where percentage rates are combined with fixed per-tonne or per-chassis charges; textual substitutions apply wherever the prior percentage entries occur, with certain exceptions noted and fixed components retained alongside the revised percentage component.

Exemption for spare parts: limited duty-free spares permitted for goods manufactured or packed for export under EOU/STP/EHTP.
Substitution to ANNEXURE V, serial number 31, prescribes a spare parts allowance for EOUs/EHTP/STP units: spares are permitted in relation to goods specified at Sl. No. 1 to Sl. No. 29 subject to a value based limit expressed as a percentage of the respective goods' value in each financial year, thereby amending Notification No. 22/2003 Central Excise.