Excise exemption for polyethylene coated paper limits ad valorem duty where base paper's appropriate duty has been paid.
Exemption limits excise duty on polyethylene coated paper or paper board (heading 39.20) to a capped ad valorem rate when the coated product is produced from base paper or base paper board on which appropriate excise duty or additional duty under the Customs Tariff has been paid; the benefit is withheld if the base paper was produced from pulp within the same factory, and market purchases of base paper are deemed to have paid the requisite duty.

Exemption for certain goods caps excise duty at a specified ad valorem rate under notification issued under statutory power
Notification exempts goods under sub heading 4811.30 by relieving from levy any excise duty in excess of the amount calculated at a specified ad valorem rate, effected through a statutory notification under the Central Excises and Salt Act as a miscellaneous exemption under the Central Excise Tariff.

Amendment to export notification expands tariff classification by inserting additional subheading and heading references.
Amendment under Rule 191B inserts an additional subheading reference in Column 2 and a corresponding heading reference in Column 3 of the annexed table against the specified serial entry, expanding the tariff classification entries in the export non tariff notification.

Central excise rate reduction adjusts specified tariff rates by substituting lower per-kilogram rates under the relevant notification with statutory authority.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 157/83-Central Excises by substituting "Rs. 4.20 per kg." with "Rs. 4.00 per kg." and "Rs. 2.10 per kg." with "Rs. 2.00 per kg."

Exemption to ammonia and synthesis gas: notification amendment adds specified Hazira industrial entities to the exemption list.
Amendment under section 5A of the Central Excises and Salt Act, 1944 inserts S. No. 5 into the Table of Notification No. 415/86-Central Excises (15 September 1986), adding specified Hazira industrial entities to the exemption framework for ammonia and synthesis gas; effected by Notification No. 114/89-C.E., dated 12 April 1989.

Excise duty exemption: finishing agents and dye carriers not required to be paid for a specified prior period.
The Central Government directs that the excise duty which would otherwise have been payable on finishing agents, dye carriers and related preparations falling under Heading No. 38.01 or 38.09 and used in the factory of production for manufacture of textiles shall not be required to be paid in respect of such goods for the period when duty was not levied in accordance with the existing administrative practice.

Tariff amendment extends exemption period and revises tariff codes, changing which goods qualify under the exemption.
Amendment substitutes the notification's expiry date to 31st day of March, 1990 and modifies the Annexure by substituting specified tariff headings and subheadings, adding an alternative tariff code in one entry, and omitting a particular tariff item figure, thereby altering goods qualifying for the exemption and their Central Excise classification.

Excise exemption for solar photovoltaic cells added, extending relief to inputs used in manufacture of listed goods.
Amendment inserts S. No. 19 to Notification No. 205/88-C.E., exempting solar photovoltaic cells when consumed in the manufacture of goods specified at S. Nos. 1 to 17, under the power conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, as necessary in the public interest.

Central Excise amendment expands covered goods to include tea and tea waste under the applicable tariff heading.
Exercising powers under rule 191B, the Central Government amends Notification No. 53/59-Central Excises by substituting Serial No. 18 in the annexed Table to cover tea falling under sub-heading 0902.90 of the Schedule to the Central Excise Tariff Act, 1985 and tea, including tea waste, falling under Heading 09.02 of that Schedule.

Tariff classification updated to add additional headings; exemption wording changed to require a minimum applicable rate.
Amendment under Section 5A revises two Central Excise notifications: Notification No. 61/86 expands the tariff headings cited for a listed exemption entry, and Notification No. 69/86 replaces wording that specified a fixed rate with wording requiring the charge to be expressed as a minimum rate, by textual substitution in the Tables annexed to those notifications.

Rescission of notification under Central Excise Rules withdraws a prior central excise notification and its operative effect.
The Central Government, exercising powers under rule 12 of the Central Excise Rules, 1944, rescinds Notification No. 13/71-Central Excises issued by the Ministry of Finance (Department of Revenue), with the rescission effective from the 24th day of March, 1989, thereby withdrawing the earlier non-tariff central excise notification.

Excise notification amendment shifts the effective date of a prior notification earlier by one day.
The Government, invoking statutory amendment power under the Central Excises Act, substitutes the figures and words denoting the commencement date in the opening paragraph of an existing non tariff excise notification with an earlier calendar date, thereby altering the notification's temporal application while leaving other provisions unchanged.

Notification amendment: exemption clause wording clarified to cover any goods falling under the Schedule.
The Central Government, exercising delegated legislative power and invoking public interest, amends an earlier central excise exemption notification by substituting the wording in clause (a) so that the exemption applies to any goods falling under the said Schedule, thereby clarifying and aligning the clause's coverage with the Schedule.

Excise rate reduction: amendment replaces the previously stated ad valorem rate in an earlier central excise notification.
Under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, the Central Government amends Notification No. 71/89 C.E. by substituting in its opening paragraph the words "fifteen per cent ad valorem" with the words "ten per cent ad valorem", thereby changing the ad valorem excise rate specified in that notification.

Extension of Customs Act provisions to excise: schedule amended to add "Matches" and correct list punctuation.
Under powers conferred by sub-section (1A) of section 110 of the Customs Act as applied to excise, the Central Government amends the Schedule to a Central Excise notification by omitting the word "and" at the end of Serial No. 8 and inserting a new Serial No. 10 with the entry "Matches" after Serial No. 9, thereby adding matches to the enumerated items.

Export notification amendment removes 'luxury' descriptor, affecting classification and export benefit eligibility.
The Central Government, exercising rule 191B of the Central Excise Rules, 1944, amends Notification No. 53/59-Central Excises by deleting the word "luxury" from Column (2) against Serial No. 20 in the annexed Table, a textual change affecting the description used for that entry.

Amendment to excise notification replaces marble tiles classification with marble slabs classification under revised tariff subheading.
The Central Government, exercising statutory public interest powers, amends an excise notification by substituting the words identifying marble tiles under the prior tariff subheading with words identifying marble slabs under a different tariff subheading, thereby changing the product description and referenced tariff heading in the exemption notification.

Tariff amendment for plastic coated fabrics updates excise valuation following exercise of statutory powers under tax law.
Amendment updates the annexed Table to Notification No. 82/88-Central Excises by substituting the word-and-figures in column (4) against Sl. No. 02 with a new specified figure. The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, states the change as necessary in the public interest and makes this consequential modification to the earlier notification dated 1st March, 1988.

Exemption power under section 5A updated, amending rule references and revising packing quantity standards.
Amendments add references to section 5A of the Act across multiple Central Excise Rules (notably rules 56-A, 56AA, 57B, 96K, 96ZY, 97, 173L and 192) so that notifications or powers exercised under that subsection are treated equivalently to notifications under rule 8, and harmonize cross-referencing language. Separate substitutions change packaging quantity wording in rules 71 and 73 to standardized numeric expressions, with those substitutions taking effect from the notified commencement date.

Notification under Rule 56A: synthetic filament yarn, including monofilament under 60 deniers, added as a notified entry.
The Central Government, invoking sub rule (1) of rule 56A of the Central Excise Rules, 1944, amends a prior notification by inserting a new serial entry describing synthetic filament yarn, including synthetic monofilament of less than 60 deniers not textured, and assigning the corresponding tariff heading in the Table annexed to the notification.