Excise exemption for cinematograph films permits duty-free supply to Directorate of Film Festival, subject to post-sale intimation and duty repayment.
Exemption from excise duty is granted for prints of cinematograph films purchased by the Directorate of Film Festival for government exhibition abroad. If the films are sold or disposed of after clearance, the Corporation must within one month inform the proper officer of the circumstances and pay the duty that would otherwise have been payable; the proper officer may waive the time limit if satisfied that sufficient cause prevented timely compliance.

Excise duty exemption for copper and aluminium blanks used in mint coin manufacture removes specified tariff duty.
Exemption from excise duty is granted for blanks and sheets of copper and aluminium produced by the mint and used within the factory of production for manufacture of coins, removing the whole of the excise duty specified in the Central Excise Tariff under the rule-making powers of the Central Excise Rules.

Exemption amendment adds National Aeronautical Laboratory to central excise miscellaneous exemptions under rule-based notification.
Amendment to Notification No. 184/86-C.E. adds a new Serial No. 5 in the Annexure, specifying National Aeronautical Laboratory as an exempted entity under the miscellaneous exemptions created pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Exemption scope expanded: wording now covers use in the manufacture or repair of ocean-going vessels under central excise rules.
Amendment broadens the exemption's scope by substituting the words "intended for use in the manufacture of ocean-going vessels" with "intended for use in the manufacture or repair of ocean-going vessels", thereby extending applicability to goods used in repair as well as manufacture.

Rescission of notification under Central Excise Rules cancels a previously issued exemption order by government action.
The Central Government, invoking the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, rescinds the earlier exemption notification issued by the Ministry of Finance (Department of Revenue), withdrawing the miscellaneous exemption previously granted.

Exemption to specified man-made fabrics establishes tiered excise rates by value per square metre under amended tariff table.
Amendment substitutes a revised tariff table prescribing excise exemption and charge rules for certain man-made fabrics under headings 54.09, 55.08, 54.12 and 55.11, made under rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Additional Duties of Excise Act, establishing tiered rates linked to the value per square metre with specific per square metre charges for lower value bands and ad valorem treatment for higher value bands.

Exemption amendment: specified cotton fabrics entry removed, altering prior central excise notification's tariff exemption framework.
The Central Government, invoking rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957, amends Notification No. 57/87-Central Excises (1 March 1987) by omitting S. No. 04 and the entries relating thereto from the Table annexed to that notification, effecting a textual deletion from the schedule of exemptions for specified cotton fabrics.

Reduced duty for specified cotton fabrics: levy set proportionate to duty under textile heading, subject to yarn count and value criteria.
The Central Government substitutes the Table in the earlier notification to prescribe that fabrics under sub headings 5207.90 and 5208.19 shall attract a charge equal to twenty five per cent of the duty leviable under heading No. 52.06, with the applicable duty determined according to any notification in force linking duty to the fabric's average yarn count and value per square metre.

Rescission of Notification: central government rescinds earlier central excise notification under rule 8(1) of Central Excise Rules.
By notification dated 12 May 1987, the Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds Notification No. 55/87-C.E., dated 1 March 1987, thereby withdrawing that earlier Central Excise exemption notification and terminating its legal effect.

Exemption from special excise duty for goods made in free trade zones and 100% export oriented undertakings under statutory notification.
Goods produced or manufactured in a free trade zone or in a one hundred per cent export oriented undertaking are exempted from the whole of the special excise duty leviable on goods falling under the excise tariff schedule; the exemption is effected by a notification issued under the procedural rule for central excise and the enabling provision of the Finance Act.

Special excise duty exemption for excisable goods suspends the levy by notification under delegated statutory powers.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 96 of the Finance Act, 1987, exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable thereon; effect is given by Notification No. 137/87-C.E. dated 12-5-1987.

Excise exemption for automatic cone winding machines limits leviable duty to a capped ad valorem rate under Central Excise rules.
The Central Government exempts automatic cone winding machines from so much of the duty of excise leviable thereon as is in excess of the amount calculated at the rate of five per cent ad valorem, under powers conferred by the Central Excise Rules.

Excise duty exemption limits payable duty on specified automotive gas compressors fitted with magnetic clutch per unit under tariff rules.
The Central Government exempts automotive gas compressors fitted with magnetic clutch and having a displacement capacity not exceeding the stated limit under the relevant tariff heading, limiting excise liability by exempting duty in excess of a prescribed per-compressor cap under the rule-making power in the Central Excise framework.

Excise exemption for mono-ethylene glycol when used in polyester manufacture, subject to compliance with Chapter X procedure.
The notification exempts Mono-ethylene Glycol under sub-heading 2905.90 from whole excise duty when used in the manufacture of Polyester Chips, Polyester Staple Fibre and Tow (including tops), or Polyester Filament Yarn, subject to compliance with the procedural requirements set out in Chapter X of the Central Excise Rules, 1944.

Jurisdictional allocation of central excise: specific district and union territory areas assigned to a designated Collector for administration.
The amendment substitutes item (Y) in rule 2(ii)(A) to assign specified districts and talukas of Tamil Nadu and defined areas of the Union Territory of Pondicherry to the jurisdiction of the Collector of Central Excise, Tiruchirapalli, specifying certain inclusions and exclusions and thereby reallocating administrative responsibility for central excise within those localities.

Excise exemption for polypropylene staple fibre, tow and tops removes duty liability above a capped per kilogram rate.
The Central Government exempts polypropylene staple fibre and tow and tops, classified under the relevant tariff sub heading, from central excise duty to the extent that duty exceeds the amount calculated at the rate of rupees seven per kilogram, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and modifying the liability specified in the Schedule to the Central Excise Tariff Act, 1985.

Central Excise amendment updates tariff entries and prescribes excise value thresholds for specified television and video cassette combinations.
Amendment inserts tariff entries 8A and 8B classifying video cassette recorder and video cassette player under heading 85.21 with specified excise value thresholds per set; replaces S. No. 20 description to cover combinations of monochrome television receiver sets and radios; and substitutes entries after S. No. 20 to create 20A and 20B under heading 85.28, covering combinations of non-monochrome broadcast television receiver sets with audio tape recorders, radios or clocks, and combinations with video cassette recorders or players, each with prescribed excise value thresholds per set.

Tariff amendments reduce specified excise charges and revise container and tariff classifications under central excise rules, adjusting exemptions.
Amendments under rule 8(1) of the Central Excise Rules, 1944, modify Notifications Nos. 59/86, 45/87 and 48/87 by substituting a larger volumetric limit in a proviso, omitting a table entry, revising a metal container description, reducing two specified excise figures in opening clauses, substituting revised tariff headings for certain entries and prescribing a uniform ad valorem duty rate for the affected tariff items.

Exemption for copper wire: duty waived when used as input in manufacturing winding wires under rule 8 powers.
An exemption is granted under sub rule (1) of rule 8 of the Central Excise Rules, 1944 for copper wire falling under the tariff sub heading for copper wire, when used in the factory of production in the manufacture of winding wires falling under the tariff sub heading for winding wires, from the whole of the excise duty specified in the Central Excise Tariff.

Excise duty on toughened safety glass revised to distinguish tinted and non-tinted products under amendment.
Notification No. 128/87-C.E. amends Notification No. 68/87-C.E. by substituting the S. No. 03 entry to prescribe differentiated excise duty treatment for toughened (tempered) safety glass: one rate for non-tinted goods and a higher rate for tinted goods, each charged per millimetre thickness or part thereof per square metre.