Nil rate of duty inclusion expands central excise exemption scope by expressly adding 'chargeable to nil rate of duty'.
The Central Excise (15th Amendment) Rules, 1986 insert the words "or chargeable to nil rate of duty" into rule 57D(2) immediately after the words "for the time being exempt from the whole of the duty of excise leviable thereon," thereby extending the provision to include goods chargeable to a nil rate of duty. The amendment takes effect on publication in the Official Gazette under the rule making power conferred by the excise statute.

Excise duty cap on barrier creams limits payable duty, with excess exemption conditional on licensed manufacture.
Exemption limits excise liability for barrier creams under sub heading 3304.00 by exempting duty in excess of an ad valorem rate, subject to manufacture under and in accordance with a licence issued under the Drugs and Cosmetics Act, 1940.

Excise duty exemption for retail-packaged food colours limits excise to a fixed ad valorem rate where prescribed labelling is present.
The notification exempts food colours and food colour preparations under sub-heading 3204.90 from excise duty exceeding the amount calculated at the rate of twenty per cent ad valorem, provided they are for retail sale in containers bearing prescribed labels. Required particulars for food colours include the words "Food Colours", chemical and common/commercial name and colour index, and I.S.I. markings; for food colour preparations the words "Food Colour Preparations", ingredient names, and I.S.I. markings.

Exemption for sugar confectionery: excess excise duty above a capped ad valorem rate is relieved.
The Central Government exempts sugar confectionery under the specified tariff sub-headings from so much of the excise duty as exceeds the amount calculated at a fixed ad valorem rate, exercised under the enabling provision of the Central Excise Rules and operating to cap the effective duty payable under the Central Excise Tariff Act.

Extension of exemption period for Khadi and Village Industry under Central Excise notification, amending the notification expiry date.
The Central Government, under the Central Excise Rules, 1944, amends Notification No. 200/86-Central Excises by substituting the originally prescribed expiry date in paragraph 2 with a new expiry date, thereby extending the period during which miscellaneous exemptions for goods produced by the Khadi and Village Industry remain in force.

Clearance limits for damaged or sub-standard fabrics impose an area cap and a proportional monthly clearance cap.
The notification amendment conditions concessional clearances by requiring each damaged or sub-standard fabric piece to have an area not exceeding 1.3 square metres and by limiting the aggregate monthly home-consumption clearances of such fabrics from any factory, by or on behalf of manufacturers, to 5% of the total clearances of textile fabrics impregnated, coated, covered or laminated with plastics in the immediately preceding month.

Exemption from excise duty caps for electrically trolley buses and battery road vehicles, limiting duty to an ad valorem rate.
Notification exempts electrically operated trolley buses and battery powered road vehicles, under specified tariff headings, from excise duty in excess of the amount calculated at an ad valorem rate of 10 per cent, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, and defines the two vehicle categories for the purposes of the exemption.

Exemption of liquid explosives from excise duty under a rule-making notification removes the scheduled excise levy.
Using authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the government exempted Liquid Explosives under heading 36.01 of the Central Excise Tariff Schedule from the whole of the duty of excise leviable thereon as specified in that Schedule.

Excise exemption for ship-broken iron and steel granted subject to customs duty payment conditions and import-duty compliance.
Exemption relieves goods under headings 72.15 and 73.09 of excise duty where obtained from breaking of ships, boats or other floating structures, provided they derived from vessels on which customs duty under the First Schedule to the Customs Tariff Act, 1975, has been paid at the specified rate per Light Displacement Tonnage, or were imported on or before the specified cut off date with appropriate additional duty under section 3 paid.

Effective duty rate for bath oils limits excise liability to a specified ad valorem calculation reducing taxable excess.
The notification, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts bath oils (thailams) under sub heading 3307.00 from so much of the excise duty leviable thereon as exceeds the amount calculated at a specified ad valorem rate, leaving only the duty equal to that ad valorem calculation chargeable.

Fertiliser exemption scope narrowed: exemption excludes goods not intended as fertilisers or for fertiliser manufacture.
The substituted proviso provides that the notification shall not apply to goods when they are clearly not to be used as fertilisers or in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.

Exemption for molten iron in sand moulds removes excise duty when used to manufacture steel castings.
Exemption removes the whole excise duty on molten iron in sand moulds, as classified in the central tariff, when used as an input in the manufacture of steel castings, by exercise of powers under the central excise rules to grant a use conditional relief from the duty otherwise leviable under the central excise charging provision.

Exemption for sand moulds: excise duty relieved when used within producing factory for steel castings; external use requires prescribed procedure.
Exemption for sand moulds from excise duty applies where the moulds, within the specified tariff classification, are used in the factory of production for manufacture of steel castings; if used outside that factory, the prescribed procedural regime under the Central Excise Rules must be followed.

Input credit restriction: proviso conditions exemption for rubber products where no credit has been availed under rule 56A or 57A.
The notification inserts a proviso conditioning the exemption for rubber products on the non availment of input duty credit: the exemption does not apply where credit of the duty paid on inputs used in the manufacture of the said goods has been availed of under rule 56A or 57A.

Excise exemption amendment removes 'Black Liquor' from specified goods exemption list under Central Excise Rules by government notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends a prior exemption notification by omitting the words "Black Liquor" against the specified serial entry in the annexed table, thereby removing that product from the miscellaneous exemptions applicable to the listed tariff classifications.

Exemption amendment: Black Liquor inserted into central excise notification table, updating tariff classification and schedule effect.
Amendment adds Black Liquor to the annexed table of a prior central excise notification by inserting a new serial entry after the third entry, listing Black Liquor under the relevant tariff headings; the change is a procedural expansion of the notification's enumerated items without altering broader tax provisions.

Excise duty on compounded unvulcanised rubber capped, exempting duty above a specified ad valorem rate.
The notification exempts compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, falling under the relevant tariff heading, from so much of the duty of excise leviable thereon which is in excess of the amount calculated at the rate of fifteen per cent ad valorem.

Excise duty cap for polypropylene filament yarn limits payable duty to prescribed effective per kilogram rates for denier categories.
The notification caps the excise duty payable on polypropylene filament yarn, not textured, by exempting that portion of duty in excess of amounts calculated at specified per kilogram effective rates for five denier categories corresponding to listed tariff sub headings. The exemption is effected under rule 8(1) of the Central Excise Rules, 1944 and the Schedule to the Central Excise Tariff Act, 1985, and remains in force up to and inclusive of 28 July 1987.

Central Excise amendment removes a listed exemption entry from the annexed tariff table, altering glassware coverage.
The Central Government, exercising power under sub rule (1) of rule eight of the Central Excise Rules, 1944, amends the earlier Ministry of Finance notification by directing that the specified serial number and its related entries in the annexed tariff Table (relating to glass and glassware) shall be omitted, thereby modifying the list of miscellaneous exemptions in the prior notification.

Excise exemption for synthetic tops removes duty where component fibre or tow has already borne excise or additional customs duty.
Synthetic tops under heading 55.01 are exempt from the whole duty of excise leviable under section 3, provided such tops are made from fibre or tow on which excise duty or the additional customs duty under section 3 of the Customs Tariff Act has already been paid, making the exemption conditional on prior payment of duty on the input material.