Excise duty exemption for specified paperboard goods removes liability on duty above a prescribed ad valorem rate.
The notification exempts goods classified under Sub heading No. 4823.90, excluding sheets of paper or paperboard impregnated, coated or covered with plastics and compressed together, from that portion of excise duty which exceeds the amount calculated at 12% ad valorem.

Notification amendment removes a specified exemption table entry under the Government's public interest statutory power.
Central Government, exercising statutory public interest powers, amends the Ministry of Finance notification providing miscellaneous excise exemptions by omitting the Table entry listed as S. No. 3 and all related particulars, thereby excising that exemption entry from the earlier notification.

Rescission of notification under central excise law withdraws prior tariff exemption by statutory action in the public interest.
The Central Government, invoking its statutory power under the Central Excises and Salt Act, rescinds Notification No. 22/88-Central Excises dated 1 March 1988 by issuing Notification No. 133/89-C.E., stating the rescission is necessary in the public interest and thereby withdrawing the earlier tariff/exemption treatment.

Excise duty exemption for marble tiles limits payable duty to a prescribed fixed rate per square metre.
Exemption exempts marble tiles classified under the specified tariff sub heading from central excise duty to the extent that duty exceeds an amount computed at a prescribed rate per square metre, granted under statutory authority on a public interest basis and operative as a targeted fiscal relief tied to tariff classification and a fixed unit rate.

Set-off of special excise duty: exemption where inputs' special duty already paid, subject to prescribed notification conditions.
Exempts goods subject to special excise duty from the portion of that duty equivalent to special duty already paid on inputs used in their manufacture, allowing set-off of input special duty against output special duty, but only where the Central Government has issued specific notifications specifying inputs and granting exemption to that extent.

Exemption from special excise duty: goods made in free trade zones or export oriented units are relieved from the duty.
Exemption removes the whole of the special duty of excise leviable on goods falling under the Schedule to the Central Excise Tariff Act, 1985, when produced or manufactured in a free trade zone or in a hundred per cent export oriented undertaking, invoking the specified statutory provisions and superseding an earlier notification.

Exemption from special excise duty for specified consumer goods removes levy on listed tariff items.
Exemption from the special excise duty is granted by notification under statutory powers, superseding an earlier notification, and applies only to goods listed by tariff headings in the annexed Table; those goods include coffee and substitutes, tea, fixed vegetable oils, certain vegetable fats and oils, cane or beet sugar and pure sucrose in solid form, kerosene, matches, and cotton fabrics.

Excise tariff amendment updates specified per kg excise rates under an existing notification, raising prior per unit charges.
Central Government amends Notification No. 157/83-Central Excises (dated 21 May 1983) under powers conferred by the Central Excises and Salt Act and the Additional Duties of Excise Act to substitute the previously stated per kg excise charges with newly specified higher per kg rates for goods covered by that notification.

Storage outside factory permitted under exceptional circumstances, subject to board conditions and applicable storage rules and duty safeguards.
The Central Board of Excise and Customs may, in exceptional circumstances relating to the nature of goods and shortage of space, permit a manufacturer to store excisable goods outside his premises without payment of duty subject to specified conditions, and the provisions applicable to on site store rooms shall apply to such off site storage. Amendments also require goods removed for specified purposes to be returned to the factory or warehouse within one year or within the warranty or guarantee period, whichever is longer, delete an annual inspection phrase, and raise a prescribed fee.

Duty reporting obligations: manufacturers must provide RG 23A extracts and evidence of input duty payment on demand.
The amendment requires manufacturers of final products to submit monthly extracts of Parts I and II of Form RG 23A to the Superintendent of Central Excise and to make available, on demand by the proper officer, documents evidencing payment of duty on inputs; it also omits clause (ii) of sub rule (1) of rule 57H.

Tariff exemption for coffee powder containing chicory inserted under central excise notification, prompting renumbering of related table entries.
The Central Government amends Notification No. 9/89-Central Excises under section 5A to insert a new Table entry exempting "Coffee powder containing chicory in any proportion" under tariff heading 0901.20 and consequentially renumbers existing serial entries to accommodate the insertion.

Exemption scope defined: goods other than polyurethanes exempted from central excise under amended notification provision
The amendment substitutes the Table entry at S. No. 39 in Notification No. 53/88-C.E., altering the exemption scope for Chapter 39 by providing: All goods other than of polyurethanes, thereby excluding polyurethane products from the exemption under the amended tariff entry.

Rescission of notification under central excise law removes a prior exemption order and restores regulatory status.
Rescission of a prior exemption notification under the Central Excises framework by exercise of statutory rescission power, determining that public interest requires rescinding Notification No. 38/89 Central Excises and terminating the operative effect of that earlier exemption instrument.

Excise duty exemption for seviyan removes the entire central excise levy under the applicable tariff subheading via statutory power.
The Government, invoking section 5A of the Central Excises and Salt Act, 1944 and relying on public interest, exempts seviyan (vermicelli) falling under the stated tariff subheading from the whole of the excise duty leviable under the Central Excise Tariff Act schedule, thereby removing the duty specified for that item.

Excise exemption scope for cement changed by removing kiln-specific limitation and expanding the certifying authority.
The Central Government amends Notification No. 23/89-Central Excises by omitting the words "using vertical shaft kiln" from its opening paragraph and by inserting, after "Director of Industries in the State Government", the words "or the Development Commissioner for Cement in the Government of India, Ministry of Industry", exercising powers under section 5A of the Central Excises and Salt Act, 1944 in the public interest.

Excise tariff amendment: revised classification and duty treatment of television receivers by screen size and remote control feature.
Amendment substitutes table entries in Notification No. 87/89-C.E., using powers under section 5A of the Central Excises and Salt Act, to classify television receivers under heading 8528.00 by screen-size bands and by presence of remote-control facility, and to prescribe corresponding excise treatment: a fixed duty for small monochrome sets, nil for a middle monochrome band, a higher fixed duty for larger monochrome sets, and separate fixed duties for non monochrome sets with or without remote control.

Excise duty exemption for black and white television picture tubes imposing capped effective rates tied to screen size.
Exemption from excise duty is provided for black and white cathode ray television picture tubes by prescribing capped effective rates of duty according to screen size categories. The Central Government, under the Central Excises and Salt Act, 1944, supersedes an earlier notification and exempts goods under the specified tariff sub heading from so much of the leviable excise duty as exceeds the capped amounts set for each screen size band.

Exemption threshold increased for small motorcycle engine capacity, expanding tariff notification coverage under Central Excise amendment.
Amendment revises the engine-capacity threshold in the tariff exemption table of Notification No. 80/89-C.E., substituting the prior lower cubic-centimetre limit with a higher limit for the entry at serial number 3, made under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 in the public interest.

Exemption threshold increase in central excise notification amends paragraph wording to raise the monetary limit.
The notification amends paragraph 3 of Notification No. 175/86-C.E. by substituting the words "rupees one hundred and fifty lakhs" with the words "rupees two hundred lakhs," effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Exemption scope narrowed: paper and paperboard removed, limiting exemption to cellulose wadding and coated cellulose webs.
Notification No. 118/89 amends Notification No. 64/88-C.E. by substituting, against Serial No. 2 Column (3) of the Table, the phrase including "Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated or covered with plastics" with the narrower wording "Cellulose wadding and webs of cellulose fibres, coated, impregnated or covered with plastics", thereby removing paper and paperboard from the listed description.