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Notifications
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Notification Nos. 215/84-C.E., 70/92-C.E., 7/94-C.E. and 43/94-C.E. - Amendment
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Notification amendments rename trade fair authority and revise exempted entities, adding ordnance factories and removing specified entries.
Under authority of section 5A(1) of the Central Excises and Salt Act, 1944, this notification amends specified prior Central Excise notifications by substituting the name Trade Fair Authority of India with India Trade Promotion Organisation, adding Indian Ordnance Factories belonging to the Central Government into an annexed Table, and omitting particular serial entries from two other notifications, thereby revising the listed recipients of miscellaneous exemptions.
Exemption to goods manufactured in factories, workshops and used for the maintenance of the machinery installed in the factory
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Excise duty exemption for goods made in factory workshops and used for on-site machinery maintenance, subject to repeal.
Exemption from excise duty applies to excisable goods manufactured in a workshop within a factory and used within that factory for repairs or maintenance of machinery installed therein, subject to the Central Government's statutory power to exempt duty in the public interest.
Exemption to goods supplied for defence and other specified purposes
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Excise duty exemption for defence supplies conditioned on certification and direct delivery to specified defence agencies.
The notification grants conditional exemptions from excise and specified additional duties for goods supplied for defence purposes and named defence programmes. Exemptions require direct dispatch to designated agencies, production of pre clearance certificates or post clearance receipts from prescribed officers or agencies, registration and recordkeeping where specified, and compliance with concessional removal procedures; certain entries also include temporal sunset clauses and defined term meanings.
Exemption to goods manufactured by specified Units / Institutions for use by Government Department or Defense purposes
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Exemption for government-use manufactured goods: duty relief allowed subject to location, procedural and certification conditions.
Exemption from excise duty and specified additional excise duty applies to goods manufactured by designated government or institutional units for government or defence use, subject to category-specific conditions. Conditions include manufacture location requirements (prisons, shipyards, mines, mine workshops), compliance with concessional removal procedures where goods are used in different shipyards, certification for institutions employing disabled persons, and officer recommendations for certain defence-supplied arms. The notification includes definitions of key terms and records subsequent amendments and a rescission entry.
Exemption to goods manufactured by Central Government factories
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Exemption for goods manufactured by Central Government factories provides excise relief when specified conditions and intended government use are met.
Exemption is granted for specified goods produced or manufactured by Central Government establishments, including mints, ordnance factories and Indian Railways factories, from excise and additional excise duties under statutory powers, subject to tabled conditions such as manufacture at specified units, clearance for job work and return, and intended use or supply to Central Government departments; an explanation expands the definition of Armed Forces for the notification and subsequent amendments and a later notification rescinded the exemption effective as stated.
Notification Nos. 69/93-C.E., 48/94-C.E. and 53/94-C.E. - Amendment
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Central excise notification amendment revises miscellaneous exemptions and adds specific laser goods while removing certain listed entries.
Amendments modify prior central excise exemption notifications by removing a prefatory reference to Chapter 90, adding Diode Laser and Excimer Laser to the annexed table of one notification, deleting specified serial entries from the annexed table of another notification, and omitting the column four entry opposite a listed serial number in a third notification, thereby changing which goods are covered by the exemptions and adjusting the tabular descriptions.
Medical and surgical equipments
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Excise exemption for specified medical and surgical equipment under section 5A removes duty for the listed goods.
A Central Government notification under section 5A exempts specified goods enumerated in the Schedule from the whole of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944. Coverage is itemised by name across diagnostic, therapeutic and surgical categories-including implants, disposables, imaging and radiotherapy equipment-and operates as a positive list; Foley balloon catheters are expressly excluded.
SSI Exemption - Eligibility Criterion
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SSI exemption threshold increased, expanding eligibility for excise relief under the amended notification.
Amendment raises the monetary ceiling in paragraph 3 of Notification No. 1/93-C.E., thereby expanding the eligibility threshold for the SSI exemption under the Central Excise miscellaneous exemptions regime; the substitution is made under the Central Excises and Salt Act's delegated power and the notification specifies the date the amended threshold comes into force.
Floating or submersible drilling or production platforms - Exemption
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Exemption for floating or submersible drilling platforms expanded by removing prior exclusion and adjusting related tariff entries.
Amendment of Central Excise tariff notifications deletes the exclusion of floating and submersible drilling or production platforms from an exemption, thereby bringing such platforms within the exemption. The notification also revises vehicle-related entries in a separate tariff Table by substituting broader three-wheeled vehicle terminology and omitting certain serial entries and their related entries.
Solar Energy & Pollution Control equipments - Notification Nos. 205/88-C.E. & 78/90-C.E. - Amendments
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Exemption expansion to renewable energy equipment and parts; amendments add windmill parts, hydro turbines and solar lanterns.
Amendments to Central Excise exemption notifications expand the exempted items to include parts of wind mills, turbines for hydro-electric equipment and solar lanterns, and amend the 1990 notification wording to include parts thereof, thereby broadening the scope of exempt renewable energy and pollution-control equipment.
Effective rate of duty for goods of Chapters 84 and 85
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Effective rate of duty for specified machinery limits excise to prescribed ad valorem rates subject to use and procedural conditions.
Notification prescribes an effective rate of duty for specified goods in Chapters 84 and 85 by exempting excise duty in excess of the ad valorem rates listed in the table, subject to conditions including in factory use, specified end uses (e.g., hospitals, cold storage, refrigerated transport), compliance with Chapter X procedures of the Central Excise Rules, 1944, and conformity to prescribed manufacturing or quality standards for particular items.
Metals - Notifications 180/88-C.E., 40/94-C.E., 41/94-C.E., 42/94-C.E. - Amendment
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Excise exemption amendments expand nil-duty coverage for specified metal containers and certain stainless steel waste subject to manufacturing conditions.
Amendment notification under sub-section (1) of section 5A amends prior Central Excise notifications by deleting specified table entries and inserting new entries granting Nil duty for certain metal containers where no process is ordinarily carried on with the aid of power and for waste and scrap of stainless steel arising out of manufacture of cold-rolled stainless steel pattis/pattas, thereby reconfiguring the scope of miscellaneous exemptions through table-level omissions and insertions.
Precious stones etc. - Exemption
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Excise exemption for precious metals and jewellery: specified articles exempt from whole excise duty subject to stated conditions.
Notification exempts specified Chapter 71 goods from the whole excise duty subject to listed conditions. Covered items include articles of listed precious metals, gold and silver ornaments (including set or unset with stones or pearls), strips, wires, sheets, plates and foils of gold and silver (with exemption for gold forms conditioned on use in jewellery manufacture), imitation jewellery, and precious and semi-precious stones including synthetics and pearls. Definitions clarify "ornament", the scope of "metal" and the treatment of "articles" and primary forms for gold and other precious metals.
Effective rate of duty for goods of Chapters 70 & 94
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Effective rate of duty determines excise exemptions, capping payable duty for specified glassware and related tariff items.
Notification exempts specified goods under Chapters 70 and 94 from excise duty to the extent that duty exceeds the effective rate specified in the Table. The exemption replaces the schedule duty with the amount calculated at the listed ad valorem rate or nil for particular goods, applied by reference to tariff headings and detailed product descriptions.
Articles of stone, plaster, cement, sand lime bricks - Amendment to Notification No. 37/94-C.E.
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Excise tariff amendment updates exemptions and ad valorem rates for stone and ceramic articles, revising conditions for tiles and scrap.
The Notification substitutes a revised Table classifying stone, clay and ceramic articles under the Central Excise tariff, specifying which items attract nil duty and which attract ad valorem rates, and attaching conditions: burnt clay tiles must meet the relevant Indian Standard to be exempt, and broken tiles are nil-rated only if an officer of prescribed rank is satisfied they are scrap and not usable as tiles.
Articles of stone, plaster, cement etc. - Amendment to Notification No. 36/94-C.E.
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Exemption amendment clarifies that construction-site manufactured stone, plaster and cement goods are exempt and other entries removed.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 36/94-C.E. by substituting sub-item (iii) in item (a) of S. No. 1 to specify that goods manufactured at the site of construction for use in construction work at site are exempt, omitting item (c) and its entry from S. No. 1, and omitting S. No. 2 and its related entries from the Table.
Fabrics - Notification No. 168/86-C.E. rescinded
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Rescission of excise notification rescinds a prior fabric exemption under statutory excise powers in public interest.
The Central Government, invoking empowering provisions of central excise and additional textile excise law and acting in the public interest, rescinds the earlier notification that granted miscellaneous exemptions for fabrics, thereby withdrawing the 1986 exemption instrument.
Yarn and other textile materials
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Exemption from additional excise duty covers specified silk yarns, animal-hair yarns, fabrics and non-cotton lace under textile tariff.
The Central Government exempts specified textile goods from the whole of the additional excise duty levied under the textile-specific excise duties enactment, applying to silk yarn and yarn spun from silk waste; carded or combed animal hair; yarn and woven fabrics of animal or horse hair; and lace other than that made of cotton or man-made textile materials.
Man-made staple fibres
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Excise exemption for fabrics with specified polyester-cotton composition limited by polyester proportion and processing conditions.
The notification substitutes the prior description with a detailed exemption limited to fabrics containing only polyester and cotton where polyester staple fibre is less than 70% by weight, and fabrics containing polyester staple fibre with cotton, ramie or artificial fibre where polyester is more than 40% but less than 70% by weight; such fabrics must have undergone specified processing (bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or other listed processes) and fall within Chapter 55 of the Schedule.
Knitted or crocheted fabrics
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Excise exemption for knitted fabrics caps duty to specified ad valorem rates based on material, processing and width.
Notification caps excise duty on knitted and crocheted fabrics under Chapter 60 by exempting any duty in excess of the rate specified in the Table. It classifies goods by fibre content, processing, width and value per square metre and prescribes corresponding ad valorem rates or nil treatment, thereby limiting excise liability to the stated rates under the Additional Duties framework.

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