Set-off of special excise duty enables exemption of final goods to the extent of duty already paid on inputs used in manufacture.
Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.

Exemption from special excise duty for goods produced in free trade zones or hundred percent export oriented units.
Exemption from special excise duty is granted for goods under the Central Excise Tariff when produced or manufactured in a Free Trade Zone or a hundred per cent export oriented undertaking; the notification exercises statutory authority to exempt such goods from the whole of the special duty and supersedes a prior notification.

Exemption from special excise duty for specified consumer goods under statutory power; targeted tariff headings expressly exempted.
Exempts specified goods from the whole of the special duty of excise under section 5A read with section 67(4) of the Finance Act, 1990, by listing affected tariff headings in an annexed Table; the exemption supersedes an earlier notification and applies to goods such as coffee (and substitutes), tea (and waste), fixed vegetable oils, partially processed vegetable fats and oils, cane or beet sugar and pure sucrose, kerosene, and matches.

Excise exemption scope expanded to include clinkers in the 'manufacture of cement' entry under existing notification.
The Government amends Notification No. 16/90 Central Excises by inserting the word clinkers after "manufacture of cement" in the Table entry against Sl. No. 11, thereby expanding the descriptive scope of that entry and affecting the classification and treatment of the goods covered by it.

Modvat credit rate substituted under Central Excise notification via amendment, increasing the applicable charge per square metre.
The Central Government, exercising powers under the Central Excise Rules, substitutes the words and figures previously specified in clause (ii) of the fourth proviso of Notification No. 177/86 Central Excises with a new per square metre amount, thereby amending the rate applicable for Modvat credit in that specific clause.

Excise tariff amendment alters table entries for video/audio tapes and cassettes, changing rates, descriptions, and omissions.
Amendment modifies the annexed Table to Notification No. 74/90-C.E., substituting entries in column (4) for specified serial numbers, replacing one column (3) description with "Recorded audio cassettes" and substituting its column (4) entry with Nil, and omitting one serial entry; enacted under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption for PVC insulated winding wires: conditional duty reductions tied to ISI compliance and input duty payment.
Notification grants conditional excise relief to PVC insulated winding wires under Heading 85.44, reducing duty to specified rates where wires conform to IS:8783-1978; nil duty applies where wires are made from specified copper inputs on which required duty has been paid and no input duty credit under rule 57A has been taken; separate reduced ad valorem duties apply to copper and aluminium winding wires meeting the ISI specification; "winding wires" excludes square or rectangular conductors.

Excise duty amendment imposes an ad valorem rate on goods classified under a specific sub-heading.
The amendment inserts Sl. No. 11A into the Table to Notification No. 69/90-Central Excises to add sub-heading 8451.00, covering all goods under that sub-heading and prescribing a 10% ad valorem rate, effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Exemption for aluminium containers used for packing liquid pesticides allowed where prescribed excise procedure is followed.
The amendment adds an exemption for aluminium containers under Chapter 76 when used for packing liquid pesticides, provided such use occurs outside the factory of production and the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed; the change is effected by inserting a new entry in the notification table and is promulgated under the power in sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Tariff amendment for metal containers specifies ad valorem duties and revises heading classifications under central excise.
The Central Government amends notification No. 181/88 by substituting the Table entry at S. No. 07 to classify metal containers under specified tariff headings and to attach ad valorem duty designations, distinguishing general metal containers and parts from containers for compressed or liquified gas of iron or steel.

Tariff amendment adjusts per square metre rates for specified Chapter 59 goods, modifying prior notification table entries.
In exercise of powers under section 5A of the Central Excises and Salt Act, Notification Nos. 63/87 C.E. and 82/88 C.E. are further amended by substituting revised entries in column (4) of their annexed Tables. The substitutions replace the previous per square metre rate figures against specified serial numbers in each notification, thereby changing the tariff unit rates applicable to the listed Chapter 59 goods.

Central excise amendment lowers the specified excise amount in Notification No.64/87-C.E., altering the Table entry.
The amendment substitutes the monetary figure in the tariff Table against Sl. No. 1, column (3) of Notification No. 64/87-Central Excises, effected under statutory powers cited and justified as necessary in the public interest; it confines change to replacing the earlier amount with the revised figure and does not alter other entries or create additional provisions.

Central Excise tariff amendments revise exemption table entries, specify an ad valorem duty and add polyester waste tariff entry.
Amendments alter Table entries of prior Central Excise notifications under section 5A(1), deleting the word "natural" in Notification 253/82, substituting a 5% ad valorem duty entry in Notification 65/87, and revising Notification 47/90 by substituting a detailed nylon monofilament yarn description (specified denierages with 4% tolerance), replacing a specific per kilogram rate, and inserting a new Table entry for waste of polyester staple fibre and tow with a specified per kilogram duty.

Exemption threshold increase in central excise notifications, raising prescribed tonnage limits for specified items by government directive
Government amends Notification No. 138/86-C.E. by substituting "7500 tonnes" with "16500 tonnes" against S. No. 5 in the Table and replacing "24,000 tonnes" with "33,000 tonnes" in paragraph 2. It also amends Notification No. 139/86-C.E., substituting "24,000 tonnes" with "33,000 tonnes" in clause (iii) of the proviso, thereby raising the quantitative thresholds in the specified exemption entries.

Central excise amendment removes exemption for tyre flaps of rubber by omitting specified phrase from notification.
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, issues Notification No. 108/90-C.E. to amend Notification No. 175/86-Central Excises by omitting the words "tyre flaps of rubber" from clause (iv) of item 4 in the Annexure, thereby removing that specific product description from the Annexure entry.

Excise exemption amendment replaces tariff entries with an ad valorem duty for specified DMT and PTA items.
The Government amends the annexed Table of an earlier Central Excise notification by substituting, in column (4), the entries against S. No. 1 and S. No. 2 with a uniform ad valorem tariff description, thereby changing the tariff description applicable to the exempted DMT and PTA items under the miscellaneous exemptions.

Excise duty exemption: goods under tariff subheading 2505.60 relieved from whole excise levy under statutory authority.
The Central Government, satisfied that it is necessary in the public interest and exercising powers under the enabling statute, exempts goods falling under sub heading 2505.60 of the Schedule to the Central Excise Tariff Act, 1985 from the whole of the duty of excise leviable thereon as specified in the Schedule.

Tariff amendment: substitution of the notified per-tonne rate for cement reduces the applicable excise rate under the existing notification.
Amendment effects a downward revision of the applicable per-tonne rate for cement by substituting the previously notified monetary figure in Notification No. 23/89-Central Excises, dated 1 March 1989; the executive exercise is premised on satisfaction of public interest and operates solely by textual substitution of the specified rate.

Amendment to excise notifications updates commodity terminology and revises a tariff entry affecting the excise charge.
Amendment revises two Central Excise notifications: substituting the term "animal feed" for "cattle feed" in one notification and replacing the Table entry against the specified serial number in the other notification with a revised per litre tariff entry in column (4), effected by direct substitution under the statutory power cited.

Excise duty exemption on specified Chapter 22 goods creates nil-rate relief for certain items and ad valorem charges for others.
The government, exercising its statutory authority to exempt goods, limits excise liability for specified Chapter 22 tariff entries to prescribed rates: ice and soya milk attract a nil rate, while other goods within the same tariff entry are subject to an ad valorem duty, with the notification superseding the earlier exemption.