Delegation of Collector powers enables a designated Collector to exercise nationwide investigation and adjudication authority as assigned.
The Central Board of Excise and Customs invests the Collector of Central Excise, Delhi with the powers of a Collector of Central Excise to be exercised throughout India, authorising that Collector to investigate and adjudicate cases assigned to him by the Board under the cited statutory provisions.

Exemption for reclaimed rubber when used to manufacture new tyres in the manufacturer's own factories, subject to procedural compliance.
Exemption applies to reclaimed rubber under heading No. 40.03, relieving it from excise duty when intended for use in any other factory of the same manufacturer in the manufacture of new tyres falling under the specified sub-headings, provided the procedure specified in Chapter X of the Central Excise Rules is followed.

Effective duty rate reduction for refrigerating and air conditioning appliances alters tariff entries and lowers chargeable ad valorem duty.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 166/86 by substituting the ad valorem entries in the annexed table: replacing the rate in column (4) against item (ii) of serial entry one and substituting the entries in column (4) for serial entries two and six with a lower ad valorem rate applicable to refrigerating and air conditioning appliances and parts.

Credit of duty on inputs: allowed where intermediate goods under job work exemption are accompanied by documentary proof of duty payment.
Credit of duty is allowed for specified inputs used to manufacture intermediate products that are used in or in relation to the manufacture of specified final products, subject to conditions: the intermediate products must be produced as job work with the job work exemption availed, and the intermediate products received by the final product manufacturer must be accompanied by prescribed documentary evidence evidencing payment of duty on the inputs.

Undertaking for job-work materials requires supplier declaration to excise authorities that goods will be used in final manufacture.
The supplier of raw materials or semi-finished goods must give an undertaking to the Assistant Collector of Central Excise that the goods shall be used (a) in or in relation to the manufacture of the supplier's final products in his factory, or (b) in the manufacture of specified goods by another job worker for further use in or in relation to that manufacture in the supplier's factory.

Tariff classification change: piping and tubing of unhardened vulcanised rubber reclassified under a different excise sub-heading.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 192/68-Central Excises by substituting the opening paragraph's cited sub-heading for piping and tubing of unhardened vulcanised rubber with a different sub-heading reference pursuant to Notification No. 349/86-C.E.

Tariff amendment adds an additional chapter to exempted chapters under Central Excise notification, expanding textile exemption scope.
The Central Government amends an earlier notification to substitute the proviso wording so that the exempted tariff chapters now include Chapter 39 along with Chapters 54 and 55, thereby extending the proviso's treatment to goods classified under Chapter 39.

Excisable goods exclusion clarified: cigarettes excluded from naval stores exemption, applicable levies tied to central excise law.
The notification amendment excludes cigarettes from the category of excisable goods eligible as stores for naval vessels and specifies that applicable levies are those chargeable under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, thereby delimiting the scope and legal basis of the stores exemption.

Effective duty amendment for tyres updates specified tyre sizes and corresponding duty rates under Central Excise rules.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 43/85 by substituting the Table entry in column (2) against S. No. 3, item B: the new sub-item (iii) specifies tyre sizes "7.50-16 and 215/80 D14" with the corresponding duty entry "540.00".

Excise exemption for copper shells and blanks when used to make exempt copper pipes, subject to Chapter X procedures.
The notification substitutes an entry exempting shells and blanks for pipes and tubes (tariff heading 7409.00) from central excise when used in the manufacture of copper pipes and tubes exempt under other table entries, and requires adherence to Chapter X procedures where such use occurs outside the factory of production.

Exemption for woollen fabrics: calendering and steam pressing qualify fabrics for excise duty relief, subject to factory restrictions.
The notification exempts woven fabrics of wool from the whole of excise duty when subjected to the specified processes of calendering with plain rollers and blowing (steam pressing), subject to the condition that the exemption does not apply where the same factory subjects the fabrics to any other process in addition to the listed processes; it also supersedes an earlier notification and is issued under rule-making powers within the Central Excise framework.

Exemption for specified textile fabrics: nil duty when fabrics contain no worsted yarn or are made of shoddy yarn and meet value conditions.
Notification No. 343/86-C.E. substitutes the tariff table entry for S. No. 1 to grant nil central excise duty on specified textile fabric entries, conditioned on the fabrics either containing no worsted yarn or being made of shoddy yarn and not exceeding a prescribed value per square metre.

Nil duty for specific woven wool fabrics subject to composition criteria and a capped value threshold under amended tariff notification.
Amendment substitutes the S. No. 1 entries to set a Nil duty for specified woven wool fabrics where the fabrics contain no worsted yarn or are made of shoddy yarn and where they meet a capped value condition per unit area, effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Notification rescission: central excise instrument revoked through exercise of rule-based executive authority under excise rules.
Central Government rescinds an earlier Central Excise notification by exercising the executive power conferred under the Central Excise Rules, formally withdrawing the prior notification and removing its provisions from effect under the regulatory framework.

Excise duty exemption: self-adhesive plastic tapes exempted above specified ad valorem rate under central rules.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944, exempts self-adhesive tapes of plastics classifiable under sub-heading 3919.00 from that portion of excise duty in the Tariff schedule which exceeds twenty-five per cent ad valorem, thereby capping the effective duty liability on that tariff item at the stated ad valorem level.

Excise exemption for life saving medical devices applies to specified instruments and certified accessories upon prescribed certification.
The Central Government exempts specified medical and surgical instruments, apparatus, parts and accessories falling within the tariff classification for medical devices from the whole of the excise duty leviable thereon. A detailed Schedule lists life saving equipment and related items; other items may be exempt if certified as life saving by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, and the certificate or an acceptable undertaking is produced to the Assistant Collector of Central Excises within the period specified.

Tariff amendment links wood veneers to articles of wood, inserting a new entry under central excise notification.
Amendment to a Central Excise notification inserts S. No. 16 in the annexed Table, establishing a tariff mapping that identifies Wood veneers as the specified input and links them to Articles of Wood classified under the subsequent headings, thereby recording the manufacture relationship between those specified duty-paid inputs and specified final products.

Excise exemption for mica and articles of mica removes central excise duty liability under specified tariff headings.
The Central Government, exercising powers under the Central Excise Rules, exempts mica and articles of mica classified under the specified tariff headings of the Central Excise Tariff Act from the whole of the excise duty leviable on them under the Schedule, thereby removing their duty liability.

Excise exemption for mohair fabrics manufactured without power removes the duty otherwise leviable under the tariff.
The notification exempts mohair fabrics manufactured without the aid of power and falling under tariff subheading 5108.00 from the whole duty of excise leviable thereon, under powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise exemption for glass globes and chimneys removes duty on specified lamp components under tariff heading.
The notification exempts the whole of the excise duty leviable on glass globes and glass chimneys for lamps and lanterns classified under the relevant tariff heading, effected under the authority of the specified provision of the Central Excise Rules and the Schedule to the Central Excise Tariff Act.