Exemption to enamel frit removes excise duty on enamel frit under the specified tariff heading granted under rule 8.
Exemption exempts enamel frit classified under heading No. 32.07 of the Central Excise Tariff from the whole of the duty of excise specified in the Schedule, granted under the power conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and referencing the Central Excise Tariff Act, 1985.

Extension of central excise laws to continental shelf and exclusive economic zone under territorial waters Act powers.
The Central Government, under clauses (a) of sub section (6) of section 6 and (a) of sub section (7) of section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, extends the Central Excises and Salt Act, 1944, the Mineral Products (Additional Duties of Excise and Customs) Act, 1958, and the Central Excise Tariff Act, 1985 to the designated areas in the Continental Shelf and Exclusive Economic Zone as declared by notification No. S.O. 429(E).

Central Excise amendment removes a specific rule, altering regulatory scope while preserving prior actions under a savings clause.
The Central Excise [4th Amendment] Rules, 1987, made under section 37 of the Central Excises and Salt Act, 1944, omit rule 56B from the Central Excise Rules, 1944. The amendment sets out a short title, a commencement provision for the amending rules and a savings clause preserving the legal effect of acts done or omissions made before the omission of the rule.

Excise exemption for tank parts: duty waived where parts are proven OEM components and procedural rules are followed.
Exemption removes excise duty on parts of main battle tanks falling within Chapters 45, 48, 68, 73, 85 or 87 of the Tariff Schedule, provided an officer not below Assistant Collector is satisfied the parts are intended as original equipment parts for main battle tank manufacture and, where such parts are used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, are complied with.

Exemption for metal containers: duty waived when used to pack specified milk powders and ghee, subject to procedural compliance.
Substitutes tariff entry 8312.12 to grant a Nil duty exemption for metal containers and parts thereof when intended for packing whole milk powder; skimmed milk powder packaged for retail in containers not exceeding one kilogram net; milk powders specially prepared for infants and baby foods; and ghee, subject to the condition that use outside the factory of production follows the procedural requirements in the Central Excise Rules (Chapter X).

Exemption restriction for specified tea when an alternative central excise exemption has already been availed.
The amendment inserts a paragraph excluding application of the exemption in Notification No. 193/86 C.E. to tea under sub heading No. 0902.19 where the exemption under Notification No. 217/86 Central Excises has been availed, thereby preventing concurrent use of both exemptions.

Exemption wording amended: low density polyethylene coated or laminated paper and paperboard explicitly included in notification
The Table to Notification No. 43/86 Central Excises is amended by substituting in S. No. 3, column 3, clause (i) the words "low density polyethylene laminated paper or paper board" with "low density polyethylene coated or laminated paper or paper board", thereby expressly including coated as well as laminated paper and paperboard within the specified exemption entry under rule 8(1) of the Central Excise Rules, 1944.

Central Excise amendment removes a proviso from a scheduled exemption, altering tariff exemption scope under rule authority.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 34/86-Central Excises by omitting the proviso in S. No. (2) of the Schedule to that notification, thereby altering the operative terms of the listed exemption.

Excise duty exemption for sago: notification removes the excise levy on sago classified under the tariff sub heading.
The Central Government, exercising the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944, by notification exempts sago falling under tariff sub heading 1903.10 from the whole of the excise duty leviable thereon as specified in the Schedule to the Central Excise Tariff Act, effecting a complete duty waiver for that tariff item.

Extension of notification expiry date under Central Excise Rules, prolonging the operation of the specified exemption period.
Amendment substitutes the expiry date in paragraph 2 of Notification No. 185/83-C.E., using the power under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, to extend the temporal operation of the specified miscellaneous exemption by replacing the earlier date with a later date.

Excise exemption for magnetic tapes limits duty to a specified per area rate, capping excess liability under rule 8.
Exemption limits excise duty on magnetic tapes for sound recording under Chapter 85 by capping liability to the amount computed at a specified per square metre rate, with the Central Government acting under sub rule (1) of rule 8 of the Central Excise Rules, 1944 to exempt duty in excess of that prescribed per area amount.

Excise exemption for strips of jute when derived from duty-paid jute fabrics and destined for Indian Army.
An exemption at nil excise duty is provided for strips of jute (tariff heading 63.01) on the condition that they are made from jute fabrics on which appropriate excise duty has already been paid and that they are intended for supply to the Indian Army, by inserting a new entry into the notification table under rule 8(1) of the Central Excise Rules, 1944.

Tariff classification amended: exemption notification expanded to include an additional tariff heading alongside the existing reference.
Operative amendment substitutes an additional tariff heading into the opening paragraph of Notification No. 258/82-Central Excises, expanding the tariff reference cited there so that the notification's exemption scope includes the newly added heading; the change is made under the Central Excise Rules and the Additional Duties of Excise Act and is limited to that substitution in the opening paragraph.

Amendment to exemption notification expands tariff coverage to include benzene and toluene under relevant chapter provisions.
The notification amends the opening portion of Notification No. 253/76 Central Excises by substituting the words "Chapter 27" with "Chapter 27 and Benzene and Toluene falling under Chapter 29", effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the notification's tariff coverage to include benzene and toluene classified under Chapter 29.

Excise exemption for bicycle pumps and parts: notification relieves them from the whole duty under excise rules.
The notification exempts bicycle pumps and parts classified under the relevant tariff heading from the whole of the excise duty leviable thereon, enacted by a central government notification under the delegated power conferred by rule 8(1) of the excise rules and referencing the Schedule to the Central Excise Tariff Act.

Excise exemption for compounded rubber: duty waived when used in factory as input for manufacture of rubber goods.
Compounded rubber under Heading No. 40.05 is exempt from the whole of the excise duty specified in the Central Excise Tariff Act, 1985, provided such compounded rubber is used in the factory of its production for the manufacture of goods falling under Chapter 40. The exemption is granted under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and applies only where the compound is consumed as an input in the same factory for manufacture of rubber goods.

Tariff classification amendment narrows a table entry by substituting a single heading with three specific tariff headings.
Amends the excise notification by substituting the tariff classification in Column (2) of the Table against serial number eleven, replacing the prior heading with three specified tariff headings, thereby refining the classification of goods covered by that table entry under the Central Excise Rules.

Central Excise tariff amendment alters tariff classification, expanding specified headings in the exemption table under rule eight authority.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 62/86 by substituting the figures in column (2) against Sl. No. 1 of the annexed Table, replacing the previously specified figure with a revised composite tariff entry, thereby altering the tariff classification in the exemption schedule.

Credit restriction for paper inputs caps admissible duty credit per tonne or at the actual duty paid for manufacturing use.
Proviso restricts credit of specified duty on inputs of paper and paperboard (excluding those from free trade zones or hundred per cent export oriented undertakings) classifiable under Chapter 48 and used in manufacture in India, capping admissible credit at a specified amount per tonne or the actual duty paid, whichever is less.

Exemption conditions for articles from unrecorded audiovisual media clarified, restricting eligibility to specified non sale or public broadcasting supplies.
Substitution limits the exemption at S. No. 11 to articles made from unrecorded articles falling under heading No. 85.23 and subjects exempted articles to three conditions: not intended for sale; intended for sale or supply as U-matic video tape formats of specified minimum width to the national public broadcaster; or intended for sale or supply to public broadcasting or other government departments within the Ministry of Information and Broadcasting.