Exemption from additional excise duty for goods produced and used within their factory in manufacture of tobacco products.
Exempts all goods produced and used within the factory of their production in the manufacture of final products such as pan masala and certain tobacco substitutes from the whole of the additional duty of excise leviable under the Finance Act, 2005, by central notification invoking powers under the Central Excise Act and public interest grounds.

Appointment of Customs Chief Commissioners to act as Central Excise Chief Commissioners for constituting a section 35B committee.
Designates Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for the limited purpose of constituting a committee under subsection (1B) of section 35B of the Central Excise Act, 1944, pursuant to clause (b) of section 2 of the Act and rule 3(1) of the Central Excise Rules, 2002, by a Central Board of Excise and Customs notification.

Amendment to CENVAT Credit Rules clarifies statutory cross references and removes transitional textual provisions upon notification.
Amendment modifies the CENVAT Credit Rules, 2004 by deleting specified transitional phrases and substituting multiple clause references with an express reference to section 85 of the Finance Act, 2005 across rule 3 (sub rules (1), (4) and (7)), and omitting similar amended-language phrases in provisos to rule 4(2)(a) and rule 5, effective on publication as the CENVAT Credit (Sixth Amendment) Rules, 2005.

Central Excise Amendment updates notification references and substitutes excise duty to mirror additional customs duty under tariff.
Central Government directs amendments to specified Central Excise notifications under its statutory amendment power consequent to the Finance Act, 2005: replacing preamble references to Finance Bill provisions with corresponding sub-section references of the Finance Act; substituting a table entry to state that excise duty on all goods shall be equivalent to the additional duty of customs under the Customs Tariff Act read with the proviso to the Central Excise Act; and omitting a specified preamble portion of another notification.

National Calamity Contingent duty exemption for unbranded tobacco and three wheeler goods with specified packaging conditions.
Exemption from National Calamity Contingent Duty is granted for specified tobacco tariff items and for three-wheeled motor vehicles and their chassis where the goods do not bear a brand name. A separate concessional entry for goods containing betel nut is subject to conditions: exclusive manufacture by the availing unit, no production or trading of other pan masala on the same premises, absence of a shared brand name with specified items, and declaration of product contents on the packing. The notification defines "brand name" to include any name or mark indicating a commercial connection.

Additional duties exemption for specified sugar and tobacco products limits extra excise liability for non branded goods.
The Central Government exempts specified tariff items from additional duties of excise in excess of prescribed rates, capping excess liability for listed goods: sugar required to be sold by the Government at the stated capped rate; cane jaggery nil; unmanufactured tobacco or tobacco refuse not bearing a brand name nil; hookah/gudaku tobacco not bearing a brand name nil; and other listed tobacco goods not bearing a brand name nil. The notification defines 'brand name' for these entries and records corrigenda and tariff substitutions; it was subsequently rescinded by a later notification.

Tariff Schedule Amendments update tariff items and notes, correcting headings, substitutions, and omissions under central excise law.
The notification amends the First and Second Schedules to the Central Excise Tariff Act by substituting specified chapter and subheading references, correcting tariff item numbers in column (1), substituting or omitting words and figures in chapter and sub heading notes (including typographical corrections and omission of a note), and altering a description entry in the Second Schedule; these are editorial and classificatory corrections that take effect on publication in the Official Gazette.

Excise duty waiver for cotton yarn removed for processing, conditional on proper accounting and lawful disposal.
Excise relief is directed for cotton yarn removed between factories for further processing where a prevalent practice led to non levy of duty; under Section 11C the government permits non recovery of that duty for the identified period, provided the processed yarn has been duly accounted for and disposed of in accordance with Central Excise law.

CENVAT Credit amendment includes Liquefied Petroleum Gas tariff items as eligible inputs, expanding input credit scope.
The CENVAT Credit (Fifth Amendment) Rules, 2005 amend rule 6(3)(a) by substituting sub-clause (viii) to specify that Liquefied Petroleum Gases (LPG) falling under the stated First Schedule tariff items are eligible for CENVAT credit; the amendment is made under powers in the Central Excise Act and the Finance Act and takes effect on publication in the Official Gazette.

Excise exemption for LPG supplied to household consumers under subsidised public distribution removes central excise duty.
Amendment substitutes a tariff entry to grant an excise exemption and a nil central excise rate for specified LPG products when supplied to household domestic consumers under the Public Distribution System and the Domestic LPG Subsidy Scheme.

Tariff classification amended to include an additional subheading, expanding the central excise exemption's descriptive coverage for specified goods.
A corrigendum to a Central Excise notification amends the tariff classification by replacing the originally cited subheading with language stating the goods are described under the original subheading or an additionally included subheading, thereby expanding the notification's descriptive coverage as published in the official Gazette.

Central Excise Tariff Amendment substitutes entry for textile goods, revising rates for cotton and other fabrics.
The notification substitutes the Table entry at S.No. 10 of the principal Central Excise notification for goods under Chapter 59, distinguishing (i) cotton goods not containing any other textile material and (ii) other textile fabrics with an exception for specified tyre cord fabric; it updates the duty percentages applicable to each category and is issued under the Central Excise Act as a further amendment to Notification No. 29/2004-Central Excise, accompanied by a corrigendum correcting tariff item symbols.

Exemption amendment adds tariff and duty exemptions for specified goods, including duty-free monofilament long line systems for tuna fishing.
The notification removes earlier entries at S.No.81 and S.No.82 and inserts three new tariff entries: a specific duty per metric ton for certain goods, an ad valorem duty for isolated soya protein, and a nil-duty classification for monofilament long line systems for tuna fishing. Clearance of the nil-duty goods requires production, before clearance, of a certificate from an officer not below the rank of Director in the Marine Products Export Development Authority confirming the goods are monofilament long line systems intended for tuna fishing.

Exemptions amended: tariff headings revised, definition of machines narrowed, and new Nil-duty goods added under Central Excise.
The notification amends existing Central Excise exemptions by substituting a tariff entry with 5205 or 5206 or 5207, excluding manually operated hand implements from the term "machines" in chapter 57 (examples: hooking, tufting and knitting guns), and inserting new Nil-duty entries listing guar meal/guar gum refined split; specified cocoa goods; unbranded hooka/Godaku tobacco; raw or tanned and dressed furskin; umbrella cloth panels; and drawing instruments.

Freely convertible currency requirement: exports to Nepal and Bhutan qualify for notification benefits when payment is in listed convertible currencies.
Amendment confines applicability of the Central Excise notification to exports to Nepal and Bhutan only where payment is in specified freely convertible currency, lists acceptable currencies and treats Indian Rupees bought by the Asian Development Bank via payment to the Reserve Bank of India in foreign exchange as convertible; it also applies the conditions, safeguards and procedure of the Ministry of Finance notification for such exports.

CENVAT Credit amendment adds specified LPG and kerosene supplies to rule 6(3)(a), clarifying coverage under credit rules.
Notification No. 18/2005 inserts two sub clauses into rule 6(3)(a) of the CENVAT Credit Rules, 2004, specifying Liquefied Petroleum Gas (LPG) 2711 19 00 for supply to household domestic consumers and kerosene under heading 2710 for ultimate sale through the public distribution system, and brings the CENVAT Credit (Fourth Amendment) Rules, 2005 into force on publication in the Official Gazette.

Interest on late duty: interest accrues until payment and instalment privileges are forfeited for prolonged default.
Rule 8 now charges interest on unpaid excise duty from the day after the due date until actual payment and forfeits the monthly instalment facility where duty remains unpaid beyond thirty days, requiring payment by debit to account current and deeming nonpayment as clearance without payment. Rule 12 permits scrutiny of self-assessed duty based on returns and further enquiry and requires assessees to produce documents and records for verification. Rule 22 expands mandatory records to include accounting of goods, input services and financial statements and adopts the CENVAT Credit Rules' definitions of first and second stage dealers.

Classification of chassis: heading 8706 now includes chassis whether or not fitted with a cab, revising tariff wording.
The Central Government amends the First and Second Schedules to the Central Excise Tariff Act to declare that Heading 8706 shall include chassis, whether or not fitted with a cab, substitutes the relevant note in Chapter 87 and revises Note 9(iv) of the Second Schedule to reflect that wording, and inserts "16%" in column (4) against tariff item 5806 32 00 in Chapter 58.

Definition of output service which is exported clarifies export treatment under Export of Services Rules for CENVAT Credit.
The Explanation to rule 5 of the CENVAT Credit Rules, 2004 is substituted so that "output service which is exported" means output taxable services exported in accordance with the Export of Services Rules, 2005, thereby tying the export characterisation relevant to CENVAT credit to compliance with those Export of Services Rules.

Additional duty of excise incorporated into specified Central Excise notifications, giving it provisional force of law.
The notification amends specified Central Excise (Non-Tariff) notifications by inserting the additional duty of excise introduced by the Finance Bill, 2005 into the Explanation provisions, treating that additional duty as having the force of law by virtue of the declaration under the Provisional Collection of Taxes Act and thereby bringing the duty within the scope of those notifications.