Export time-limit clarified: actions must occur within six months measured from shipment, frontier crossing, or postal dispatch.
The amendment replaces the prior reference to the statutory period with a fixed six month time bar: claims or actions required by the proviso must be taken before the expiry of six months measured from the relevant export event-(a) ship or aircraft departure for sea or air exports, (b) passage of the frontier for land exports, and (c) postal despatch for exports by post.

Excise tariff amendments revise matchbox exemption rates and wording, shifting unit basis and altering computation from prior formulations.
Amendments substitute rate expressions and unit bases in five Central Excise exemption notifications relating to boxes of matches, replacing per gross formulations with per hundred boxes formulations and altering the corresponding wording in opening paragraphs, provisos, and annexed table entries; the changes are effected by textual substitution and are brought into force on the prescribed commencement date.

Central Excise exemption expanded to include monofilament, tapes and strips, broadening the tariff entry's scope.
The government, exercising its statutory power to amend excise notifications, substituted in the tariff table the word "yarn" with "yarn, monofilament, tapes or strips" in the specified column against the entry, thereby expanding the operative scope of that exemption entry.

Quantity specification changed to 'boxes or booklets in hundreds' in rule 71, altering unit measurement for matches.
The Central Government, under Section 37 of the Central Excises and Salt Act, 1944, amends Notification No. 12/89-C.E. (N.T.) by substituting wording in rule 71: sub-rule (2) now reads to refer to "whether one hundred boxes or booklets of matches or multiples thereof" and sub-rule (4) replaces "gross of boxes or booklets" with "boxes or booklets in hundreds". The amendment also substitutes the operative date with the 1st day of July, 1989 for these changes.

Exemption for capital goods used in jewellery export: conditional duty relief subject to approvals, bonds, accounting and movement controls.
Exemption applies to excisable capital goods and inputs brought for use in manufacture of jewellery for export by 100% export oriented undertakings in the Jhandewalan complex, excusing basic and additional excise duty subject to approval by the Board of Approval, direct use for export production, execution of bonds/security, strict bonding and recordkeeping procedures, limits on permissible manufacturing loss, restrictions on domestic clearance, requirement of air freight export through Delhi, and payment of duty on unused goods or production on expiry or breach.

Exemption for excisable goods transferred to export only SEEPZ jewellery units, subject to authorisation, bond and accounting rules.
Exemption of excise duty applied to excisable goods transferred directly from factories or warehouses in India to authorised gem and jewellery manufacturing units in SEEPZ for use solely in manufacture of goods intended exclusively for export, subject to authorisation, direct movement, export only use, prohibition on clearance into the Domestic Tariff Area except limited permitted clearances against a Special Import Licence with duty payment, handing over of precious inputs on cessation, specified wastage allowances, one year stock limits, mandatory airfreight export, and strict in bond procedural, accounting and bond requirements including re warehousing certification and duty demands for unaccounted goods; the notification was later rescinded.

Duty free exemption for specified Chapter 85 goods conditioned on authorised direct factory to shop supply and strict documentary controls.
Exemption from excise duty applies to specified Chapter 85 goods removed from Indian factories for sale, in foreign currency, at arrival-hall duty free shops if the consignee is authorised by the Commissioner of Customs, goods are delivered directly from factory to shop, sold only in foreign currency to arriving passengers, and the detailed procedure in the Appendix (authorisation, bond, Annexure-C removal applications, gate pass, customs examination, stock registers and sale vouchers) is strictly followed; breaches, non-receipt of returns or unexplained shortfalls attract duty demands, forfeiture of security and possible confiscation. The notification was rescinded by Notification No. 18/2013.

Excise exemption for switches plugs and sockets conditional on hand moulding, limited post mould power use, and Standard Mark compliance.
Exemption applies to switches, plugs and sockets under heading 85.36 when manufactured using fully hand operated moulding presses, no power is used post moulding except for buffing, and the goods conform to Indian Standard and bear the Standard Mark; exemption is excluded if the manufacturer affixes a brand or trade name of any other person or manufacturer.

Excise tariff amendment: substitution of table entry to designate solar photovoltaic cells for exemption under notification.
The Central Government, exercising the power under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, substitutes in the Table annexed to the earlier notification the entry against Serial No. 19 by replacing the column (2) description with "Solar photovoltaic cells," thereby amending the Central Excise tariff schedule for that item.

Central excise notification amendment broadens tobacco snuff preparations and revises tariff classification under excise rules.
Amendment exercises powers under sub-rule (1) of rule 56A of the Central Excise Rules, 1944 to substitute in the notified table the product description "Creamy Snuff" with "Preparations containing snuff of tobacco in any proportion" for the entry at serial one, and to replace the existing tariff heading figures in the corresponding column with an alternative heading, thereby changing the descriptive scope and tariff classification for that entry.

Section 5A amendment: excise notification altered to insert an additional tariff heading into the Annexure.
Amendment under sub-section (1) of section 5A amends Notification No. 175/86-Central Excises by inserting the tariff heading "2829.10" after "2101.20" in the Annexure at S. No. 4, item (iii), effected by Notification No. 142/89-C.E.

Excise duty exemption for Rifampicin formulations extends full relief to specified medicaments meeting defined formulation criteria.
Central Government exempts single ingredient Rifampicin formulations and formulations of Rifampicin with Isoniazid from the whole of the duty of excise when falling under the relevant tariff heading. The exemption covers medicaments processed from the bulk drugs with or without pharmaceutical aids that are therapeutically inert and do not affect therapeutic or prophylactic activity, but excludes substances outside the scope of the national drug regulatory law; "bulk drug" adopts the meaning in the drug price control order.

Excise exemption for sulphur dioxide and sulphur trioxide when consumed in manufacture of sulphuric acid.
The amendment adds serial number 26 to the exemption Table, specifying that sulphur dioxide and sulphur trioxide are exempt from central excise when consumed within the factory of production in the manufacture of sulphuric acid.

Central Excise amendment revises tariff classification for television receivers with recording apparatus and defines picture-in-picture scope.
Amendment substitutes a new Table entry describing Television receivers combined in the same housing, with video recording or reproducing apparatus and specifies an ad valorem rate; it also inserts an Explanation defining "Television receivers-picture-in-picture type" as a receiver capable of receiving and exhibiting two or more visual programmes simultaneously, with at least two programmes originating from telecast channels.

Special duty of excise amended references in Modvat notification to cite Finance Act provisions, updating provisos and clause.
Amendment substitutes a new clause specifying the special duty of excise as that levied under sub section (1) of Section 37 of the Finance Act, 1989, replaces the wording in clause (2) of the first proviso to cite the Finance Act rather than the Finance Bill, and inserts an additional reference in the third proviso to include the Finance Act, 1989, thereby aligning notification references with the enacted statute.

Manufacture in bond allowed for excisable goods, permitting duty deferred movement for manufacture and subsequent export under prescribed conditions.
Where goods are liable to special excise duty and a notification under Rule 191B permits manufacture in bond from those goods, such manufacture in bond is also permissible for the purposes of the Finance Act provision on duty deferment for manufacture and export, subject to the same conditions that govern manufacture under Rule 191B, and superseding the earlier notification.

Rebate of special excise duty allowed on export when excise duty rebate is permitted, subject to same conditions.
Rebate of special excise duty is allowed on export of excisable goods where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944; such rebate of special duty is subject to the same conditions as govern the excise duty rebate and applies to exports outside India excluding Nepal and Bhutan, implemented via provisions of the Central Excise Rules and related declaration mechanisms.

Exemption for mint-produced excisable goods: duty waived when manufactured and used within the same government mint; procedural rules apply otherwise.
Exemption grants a complete waiver of excise duty on goods in the Central Excise Tariff Schedule when manufactured in Government of India mints and used within the same mint; if intended for use in a different mint, compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.

Excise exemption: specified coins, measures and stamps produced in government mints relieved from whole excise duty.
The notification exempts the whole of the duty of excise for listed goods-coins; standard measures; medals, tokens or metal passes; and hand-operated date, sealing or numbering stamps (including printing/embossing devices)-when such goods are manufactured in a mint belonging to the Government of India, exercising statutory power to grant exemptions in the public interest.

Exclusion of plastic-coated paper products narrows the exemption scope under a central excise notification.
Amendment adds an Explanation excluding from Notification No.116/89-C.E. any products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics, compressed together in one or more operations, thereby narrowing the notification's exemption for such composite paper products.