Excise non-recovery for newsprint in reels permitted where tariff definition and clearance conditions were met during the specified period.
Central Government directed that excise duty not levied on newsprint in reels under Chapter 48 during a specified historical period is not required to be paid, provided the goods met the tariff definition of newsprint and the clearances complied with prescribed procedural conditions for duty-free clearance.

Excise exemption for construction materials enables refund claims by approved agencies rebuilding tsunami-affected houses under specified conditions.
Exemption applies to cement and steel used in constructing houses (including temporary shelters) in specified tsunami affected areas when used by approved construction agencies for rehabilitation. Manufacturers must pay duty at clearance; approved agencies may claim refunds quarterly from the jurisdictional excise officer with statements, proof of duty payment, consumption certificates, and on completion a District Collector completion certificate and consolidated consumption certificate certified by a Chartered Engineer. Refunds are sanctioned at six percent of construction cost subject to per house maxima and are payable only to the approved construction agency for houses built between 1 April 2005 and 31 December 2008.

Exemption amendment alters tariff entries, removing a previously listed heading and retaining the remaining headings in the exemption schedule.
Amendment to a central excise exemption notification substitutes the tariff figures in the Table against a specified serial entry so that one previously listed tariff heading is omitted and the remaining headings are retained, effectuating a targeted administrative change to the exemption schedule as issued by notification on 12 August 2005.

Excise duty waiver on cocoa products ensures non-payment where duty was not levied during the specified period.
The Central Government directed that excise duty on cocoa beans and cocoa shells, husks, skins and other cocoa waste that was not levied during 28 February 2005 to 1 May 2005 pursuant to a prevailing administrative practice shall not be required to be paid; the direction implements retrospective non-payment relief under powers conferred by the Central Excise Act.

Excise concession for parts of internal combustion engines conditioned on manufacture by Indian Railways and use in locomotive reconditioning.
The notification inserts an entry granting a concession for parts of internal combustion engines, regardless of Chapter, provided they are manufactured in a factory belonging to the Indian Railways and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.

Review Committees under Section 35B revised: CBEC reallocates jurisdictional committees for central excise review cases.
The Central Board of Excise and Customs, invoking Section 35B(1B) of the Central Excise Act, 1944, amends Notification No. 25/2005-Central Excise (N.T.) by omitting specified serial entries and substituting new Table entries that reallocate paired Commissioner jurisdictions and designate Commissioners (including Commissioners (Appeals)) for review cases, thereby reorganising which Commissionerates handle review referrals and appellate review within the named Chief Commissioner zones.

Committee composition amended to pair Chief Commissioners for specified Central Excise jurisdictions, replacing prior table entries.
Amendment under the authority of sub section (1B) of section 35B substitutes Sl. Nos. 6 and 14 in the Table to Notification No. 24/2005, specifying that each committee shall consist of two Chief Commissioners and listing the commissionerates allocated to the Chennai pairing (Chennai I to Chennai IV, Pondicherry) and the Mysore-Cochin pairing (Belgaum, Mangalore, Mysore).

Input service distributor filing obligation requires half yearly returns to jurisdictional superintendent within month following the half year.
Under the substituted sub rule (10), an input service distributor must furnish a half yearly return, in a form to be specified by the Board, to the jurisdictional Superintendent of Central Excise giving details of credit received and distributed during the half year and submit it not later than the last day of the month following that half year period.

Duty exemption for rotor blade inputs requires pre-clearance certification from a senior government officer before tax-free supply.
The amendment adds S.No. 237A granting a nil duty exemption for goods specified in newly inserted List 9A when used for manufacture of rotor blades for wind operated electricity generators, and introduces Condition 58A requiring, prior to clearance, a certificate from a senior government officer recommending the exemption and certifying that the goods are required for rotor blade manufacture.

Procedural relaxation permits transfer and temporary removal of capital goods and samples for EOUs, STP and SEZ units.
The notification relaxes procedural requirements by allowing transfer of capital goods to other user industries or SEZ units upon prior intimation to the jurisdictional Deputy/Assistant Commissioner of Customs or Central Excise, permits temporary removal of samples without duty for display subject to intimation and return within thirty days, authorises intra-owner utilisation of specified equipment within the procuring unit's premises with Commissioner approval, defines "status holder" as Star Export House, and adjusts captive power plant recommendation and spares provisions.

Excise exemption conditions refined to restrict eligibility to qualifying new and expanded industrial units in listed areas.
Amendment limits a Central Excise exemption in Uttranchal to (a) new industrial units in specified areas commencing commercial production within the prescribed window, and (b) pre-existing units in specified areas undertaking at least twenty-five percent capacity expansion and commencing production from the expanded capacity within that window; it substitutes Annexure-II with Annexure-II and Annexure-III and makes detailed deletions and substitutions of village names and khasra numbers to redefine territorial coverage of exempted units.

Corrigendum to Central Excise notification corrects wording by replacing 'other' with 'other than' in two provisions.
Corrigendum to Notification No.21/2005 Central Excise instructs substitution of the word "other" with "other than" in two specified lines of the notification to clarify phraseology and remove ambiguity.

Corrigendum to central excise notification corrects listed tariff item sequence and updates the item references in the schedule.
The corrigendum directs that, in the specified Government notification published in the Gazette, the text "2, 3, 4 and 5" shall be read as "3, 4, 5 and 6," thereby substituting the listed tariff/item references in that notification; the corrigendum is issued by the Deputy Secretary to the Government of India and identifies the original notification and Gazette entry for reference.

CENVAT credit amendments impose duty recovery on capital goods cleared as scrap and clarify denial of credit for exempted outputs.
A new sub rule obliges manufacturers clearing capital goods as waste or scrap to pay duty equal to the transaction value; references in recovery provisions are updated to include this sub rule. The scope of credit is expanded to cover inputs used for manufacture of intermediate goods necessary for final products, administrative authority is delegated to Deputy or Assistant Commissioners, the fuel exception in a provision is removed, and an explanation clarifies that credit is not allowed for inputs or input services used exclusively for manufacture of exempted goods or services.

Forms ER-1 and ER-3 specified for monthly production and removal returns and CENVAT credit filings.
The Central Board of Excise and Customs specifies forms ER-1 and ER-3 under rule 12 of the Central Excise Rules, 2002 and sub rule (7) of rule 9 of the CENVAT Credit Rules, 2004, superseding the earlier notification; these forms are prescribed for the monthly return on production and removal of goods and for reporting particulars related to CENVAT credit.

Sales tax and VAT exemption condition: goods cleared into the Domestic Tariff Area must not be exempt to qualify.
Amendment to Notification No. 23/2003-Central Excise inserts a Condition in the Annexure requiring that goods cleared into the Domestic Tariff Area must not be exempt by the State Government from payment of sales tax or value added tax, thereby making state-level non-exemption a qualifying requirement under the notification.

Rescission of exemption for excisable goods in special economic zones restores central excise chargeability previously suspended.
The Central Government rescinds the prior notification exempting all excisable goods produced or manufactured in a special economic zone, thereby withdrawing that exemption and reinstating central excise chargeability for such goods, while preserving actions done or omitted before the rescission.

Review committee composition: two Commissioners assigned to hear review cases in central excise appellate jurisdictions.
Constitutes review Committees of two Commissioners of Central Excise for each Commissioner (Appeals) jurisdiction listed in the Table, specifying the paired Commissioners who will jointly hear review matters under the Central Excise Act, and noting that the notification is issued under statutory authority and subject to subsequent amendments that substitute or correct specific entries in the Table.

Committee constitution of Chief Commissioners enables joint panels to exercise functions under section 35E of the Central Excise Act.
The Central Board of Excise and Customs, under sub-section (1B) of section 35B, constitutes two-member Committees of Chief Commissioners to perform functions under section 35E of the Central Excise Act, specifying each Committee's composition and territorial jurisdictions in a Table, and clarifying that designated Chief Commissioners of Customs are included within the expression "Chief Commissioners of Central Excise."

Rescission of excise notifications ends special treatment for captive consumption of tea and tea waste under excise law.
The Central Government, invoking its statutory rescission power under the Central Excise Act, hereby rescinds Notification No. 7/2005-Central Excise and Notification No. 12/2005-Central Excise relating to tea and tea waste produced and used within the factory, except as respects things done or omitted to be done before such rescission, on the ground of public interest.