Exemption for television chassis allowed when used to manufacture monochrome broadcast receivers, subject to off site procedure compliance.
Exemption under rule 8(1) of the Central Excise Rules, 1944 exempts television chassis under heading No. 85.29 from the whole of the duty of excise where such chassis is used for manufacture of broadcast television receiver sets (monochrome) of screen size not exceeding 36 centimetres; if such use is elsewhere than in the factory of production, the procedure specified in Chapter X of the Central Excise Rules, 1944 must be followed.

Tariff amendment expands Central Excise exemption to include cast iron soil pipe fittings under specified manufacturing chapters.
The notification amends the exemption table of a prior Central Excise notification by substituting the entry for iron tubes and pipes and blanks therefor with wording that adds cast iron soil pipe fittings, thereby expanding the description of exempted goods under the specified tariff chapters.

Modvat credit expanded to include an additional tariff entry, broadening the goods eligible for duty credit under the notification.
The government amends Notification No. 177/86 by substituting the figures "30" with "30, 31" in columns (2) and (3) of the annexed Table, thereby expanding the tariff entries eligible for credit of duty under the modvat framework and adjusting the scope of goods covered by the miscellaneous exemptions and credit entitlement in the principal notification.

Excise duty exemption for animal shoe nails removes central excise liability under the specified tariff classification.
The notification exempts animal-shoe-nails, as described in the tariff schedule, from the whole of the excise duty leviable thereon by declaring those goods duty-free under the statutory tariff classification, thereby removing central excise liability for such goods by exercise of delegated rule-making powers.

Excise exemption for polyethylene coated paper where base paper duty has been paid allows relief subject to in factory production restriction.
Polyethylene coated paper or paper board under heading 39.20 is exempt from whole excise duty when produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff Act has been paid, provided that such base paper or base paper board was not produced out of pulp within the factory of manufacture; market purchases of base paper are deemed to have paid the requisite duty.

Tariff amendment adds an input-to-product linkage: vinyl acetate monomer specified as input for acrylic fibre production.
Amendment inserts a new entry in the annexed table to notification No. 225/86, added under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, specifying vinyl acetate monomer as the duty-paid input and acrylic fibre as the specified final product, thereby modifying the notification's schedule by adding that input-to-product linkage after Sl. No. 16.

Excise exemption for specified inputs when used in manufacturing cocoa or cereal preparations, subject to Chapter X procedures.
Exemption from excise duty is granted for malted barley malt extract, caramel, milk crumb and cocoa butter within specified Tariff chapters when used in manufacturing cocoa and cocoa preparations or preparations of cereals, flour, starch or milk; where such use occurs outside the factory of production, compliance with Chapter X procedural requirements of the Central Excise Rules is required.

Excise duty rates for motor vehicles: ambulances taxed ad valorem and auto rickshaws subject to specific duty with credit condition.
The amendment adds tariff entries imposing a fifteen per cent ad valorem excise duty on ambulances and a specific duty on three wheeled auto rickshaws, with the specific duty subject to reduction where input duty credit for the chassis or other inputs has been claimed under the Central Excise Rules; it also amends the notification proviso to reference the newly inserted rickshaw entry.

Central Excise amendment adds a packaged weight limit to size criteria for specified Chapter 84 goods in tariff table.
The Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amended Notification No. 155/86 by inserting in the Table against S. No. 7, column (3), item (i) the words "and weight with case not exceeding 7 kilograms" immediately after "25 centimetres", adding a packaged weight condition to the existing size-based specification for certain Chapter 84 goods.

Excise duty exemption: specified prepared food mixes relieved from whole excise duty for a limited period.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts idli mix, dosa mix, jalebi mix and gulab jamun mix classified under the Central Excise Tariff from the whole of the excise duty specified in the Tariff schedule, the exemption being time limited by the notification.

Excise duty exemption: floor coverings not charged where established practice led to non-levy during the specified period.
The Central Government directs that where an established practice resulted in non-levy of excise duty and special duty of excise on floor coverings manufactured without ordinarily machine-aided processes during a specified past period, the full excise and special duties that would otherwise have been payable shall not be required to be paid for those floor coverings to which that practice applied.

Excise exemption for matches confirms non-recovery of short-levied duty where labeling practice caused under-levy.
The Government directed that the portion of excise duty which, but for a prevailing practice of clearing matches under another manufacturer's label (where that manufacturer qualified for an exemption), would have been payable shall not be required to be paid in respect of matches on which duty was short-levied in accordance with that practice during the specified period.

Tariff classification change directs substitution of tariff headings in central excise exemption notifications to correct prior entries.
Directs exercise of Rule Eight powers under the Central Excise Rules, 1944 to deny specified earlier notifications in the manner set out in the annexed Table, effectuating administrative amendments to tariff entries. The notification substitutes revised tariff heading figures in the Tables annexed to Notification No. 55/86 Central Excises and Notification No. 222/86 Central Excises by replacing the previously stated figures with the substituted figures shown against the respective serial entries.

Exemption for cellulose xanthate: non-payment of excise and special duty where prior administrative practice omitted levy.
Exemption directed for cellulose xanthate used in viscose fibre manufacture where administrative practice resulted in non-levy of excise duty and special excise duty during a specified historical period; the Government directs that the whole of those duties shall not be required to be paid in respect of cellulose xanthate on which the duties were not levied pursuant to that practice.

Exemption scope modified: omission of 'power-based manufacture' wording alters coverage for steel furniture and polyurethane foam.
Amendment removes the words "in or in relation to the manufacture of which any process is ordinarily carried on with aid of power" from column three of the Table in the earlier notification, as applied to the entries for steel furniture and parts and for articles of polyurethane foam, thereby changing the exemption wording to focus on the goods rather than on manufacture with the aid of power.

Exemption scope expanded to include Chapter 29 under central excise, altering which goods qualify for tariff exemptions.
The amendment substitutes the opening paragraph's reference to goods "falling under Chapter 22 or 27" with a reference to goods "falling under chapter 22 or 27 or 29", thereby bringing goods classifiable under Chapter 29 within the scope of the earlier exemption framework established by the cited notification.

Exemption for woollen fabrics: short-levied excise and additional duty need not be recovered for past practice.
The Government directs that the whole of the portion of excise duty and additional duty payable on woollen fabrics, which was short-levied under the earlier levy practice for processors not exclusively engaged in woollen fabric processing prior to the tariff transition, shall not be required to be paid in respect of such short-levied duty.

Polyester fibre approval requirement: manufacturers must obtain specified programme approvals and certificates to secure exemption.
Manufacturers must produce evidence to the Assistant Collector that polyester fibre is intended for use under a duly approved programme-handloom programme approval by the competent handloom authority and other fabrics' programme approval by the textile authority together with a senior ministry official-and must, within a period specified by the Assistant Collector, produce a certificate from the state textile/handloom directorate for handloom fabrics or from the textile authority for other fabrics confirming the fibre was used for the stated low price fabric purpose.

Excise exemption for specified cut tobacco limits duty to a prescribed rate; tobacco dust is exempt from duty.
The notification exempts goods under sub heading 2404.90 by limiting excise duty to the amount calculated at prescribed rates in the annexed Table. The Table prescribes a capped per unit duty for cut tobacco used in manufacturing machine rolled cigarettes and grants a nil duty exemption for tobacco dust arising during conversion to cut tobacco, with a definitional clause for cut tobacco.

Excise exemption for cigarettes reduces duty by amount equivalent to duty already paid on cut tobacco used in manufacture.
Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; "cut tobacco" means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.