Exemption extension for earthquake-relief donations by amending the prior notification to substitute the earlier expiry date.
The Central Government amended Notification No. 97/93-Central Excises to extend the exemption period for donations for earthquake victims by substituting the previously specified expiry date with a later date, exercising powers under the Central Excises and Salt Act and the Additional Duties of Excise Act.

Modvat credit documentation: specified certificates and gate-passes qualify for credit when issued and claimed within prescribed timelines.
Prescribes specific certificates, endorsed gate-passes and subsidiary documents issued by designated trade bodies, import agencies, manufacturers and public sector corporations as acceptable proof for claiming Modvat credit on countervailing duty paid on specified imported inputs and components, provided such documents were issued before the prescribed cutoff and the credit was taken within the allowed transitional period.

Invoice particulars for Modvat: specify duty rate and amount, input document references, and supplier invoice details.
Prescription of particulars for Modvat invoices under rule 57G requires manufacturers, wholesale distributors/dealers, and importers to state the rate and amount of duty in words and figures and any additional particulars prescribed by the Collector or Central Board. Invoices must include the serial number, date and quantity of inputs as per the invoice under rule 52A or Bill of Entry, and where issued by a wholesale distributor/dealer, the serial number and date of the manufacturer's invoice to the dealer.

Excise duty exemption on specified pharmaceutical goods reduces effective levy rates for listed formulations and medicaments under defined conditions.
Notification exempts specified Chapter 30 pharmaceutical goods from excise duty in excess of amounts calculated at lower effective rates set in the Table, granting nil duty for listed formulations based on bulk drugs and certain named drugs, reduced ad valorem rates for other medicaments and specified surgical products, subject to conditions such as packaging limits, and defines bulk drugs, formulations and brand name for determining scope and eligibility.

Excise exemption for specified rubber products grants nil duty where input credit was not availed and for in factory use.
The amendment adds nil-duty entries for specified rubber goods: unvulcanised plates, sheets and strips exempt if no input duty credit under rules 56A/57A was availed; compounded rubber exempt when used in the producing factory to make Chapter 40 goods; and non-cellular rubber sheets and strips exempt when used to manufacture footwear soles, with exclusions for goods used in tyre resoling, retreading or repair.

S.S.I. Exemption amended to substitute specified tariff headings, altering eligible items effective from April.
Amendment to S.S.I. exemption notification substitutes an updated list of tariff headings in the Annexure to Notification No. 1/93-C.E., replacing the figures against Serial Number (2) with a revised series of tariff items and thereby redefining which goods qualify for the small-scale industrial exemption; the substitution is made operative from the stated April implementation date.

Excise exemption for specified footwear removes excise duty where value and product conditions are met.
Exemption from the whole excise duty is granted for specified footwear within Chapter 64, subject to conditions in the notification: a value cap per pair and a separate exemption entry for non leather "hawai chappals" and parts, with "chappal" defined as a sole without upper attached by thongs over the instep but not round the ankle.

Exemption for processed cotton and cellulosic spun yarn where produced from yarn on which excise duty has already been paid.
Addition to the notification: cotton yarn and cellulosic spun yarn subjected to beaming, warping, wrapping, winding or reeling, with or without power, shall qualify where produced out of cotton yarn or cellulosic spun yarn on which the appropriate excise duty has already been paid.

Exemption for textured polyester filament yarn limits excise duty above a specified per kilogram rate for eligible stock and manufacture.
Exemption reduces excise duty on textured polyester filament yarn under Heading No. 54.03 by permitting relief for duty above a specified per kilogram rate, limited to yarn that was in manufacturer's stock on the cut off date, yarn manufactured from non textured polyester filament yarn cleared from the factory before that date, or yarn manufactured from imported non textured yarn on which the additional customs duty was paid; benefit is excluded where input duty credit on the non textured yarn has been availed.

Excise duty credit on cut tobacco allowed for exported under bond cigarettes, usable against duty on home consumption clearance.
The amendment provides that where cigarettes are exported under bond, duty already paid on cut tobacco used in their manufacture shall be allowed as an excise duty credit to be utilised towards payment of duty on cigarettes cleared for home consumption.

Rescission of government excise notification reverses prior central excise notification under statutory powers in public interest.
The Central Government rescinds Notification No. 87/92-Central Excises dated 29 October 1992 by issuing Notification No. 68/94-C.E., exercising powers under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, stating that the rescission is necessary in the public interest.

Excise tariff amendment treats site-assembled diesel generating sets as exempt while other generating sets attract duty.
Amendment revises tariff entries for electric generating sets and rotary converters by substituting the existing table entry: diesel-generating sets assembled at site from duty-paid engine and generator are exempt from excise duty, while all other electric generating sets and rotary converters attract ad valorem excise duty; the change is effected under section 5A(1) of the Central Excises and Salt Act, 1944 as being necessary in the public interest.

Central excise amendment: substitution of household articles description to exclude pressure cookers and their parts.
The Central Government, exercising statutory excise powers, amends Notifications No. 180/88 and No. 41/94 by substituting the Table entry at S. No. 4 in each notification with the wording: "Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers."

Proforma credit inclusion of chewing tobacco and related preparations under amended notification expands eligible goods for credit.
The Central Government, under Rule 56A of the Central Excise Rules, 1944, amends Notification No. 7/94-Central Excises (N.T.) by inserting a new table entry 1A that covers chewing tobacco and specified preparations (Khara Masala, Kimam, Dokta, Zarda, Sukha, Surti) and assigns them to the tariff classifications corresponding to headings 2404.41 and 2404.49 for the proforma credit framework.

Tariff exemption amendment removes specified schedule entries, narrowing exemptions under the central excise notification nationwide.
The Central Government amends Notification No. 76/86-Central Excises by omitting Serial Numbers 1, 3, 4 and 19 and their corresponding entries from the Schedule, thereby withdrawing the listed miscellaneous exemptions previously accorded to goods of the erstwhile tariff classification.

Delegation of Collector powers: Director NACEN Madras authorised to investigate and adjudicate specified Central Excise cases.
The Central Board of Excise and Customs vests the Director, National Academy of Customs, Excise & Narcotics, Madras, with the powers of the Collector of Central Excise, Hyderabad, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, to be exercised for investigation and adjudication in the cases of M/s. Sanghi Textile Processors Pvt. Ltd. (O.R. No. 82/89) and M/s. Electrokool Industries Pvt. Ltd. (O.R. No. 12/86).

Rescission of central excise exemptions under statutory executive powers withdraws specified departmental exemption notifications.
Rescinds a comprehensive set of central excise exemption notifications by exercising executive power under section 5A of the Central Excises and Salt Act, 1944, and, where applicable, that provision read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, declaring that it is necessary in the public interest to rescind the specified prior notifications issued by various wings of the Department of Revenue, thereby withdrawing the miscellaneous exemptions those notifications had granted.

Additional excise duty rates for fabrics set tiers and exemptions affecting specified tariff headings under excise law.
The notification adjusts the burden of additional excise duty on fabrics by exempting specified tariff headings from duty in excess of designated effective rates. It lists affected headings and descriptions and prescribes that the additional duty leviable under the relevant statute shall be limited to the amount calculated at the effective ad valorem rate or nil as specified for each listed entry.

Effective Rate of Duty caps excise liability for listed tariff classifications, permitting duty only up to prescribed ad valorem ceilings.
Notification limits excise duty on goods specified by tariff chapter, heading or sub heading by exempting from duty that portion exceeding the amount computed at the effective ad valorem rate shown in the annexed table. The table pairs each listed commodity classification with a specific ad valorem ceiling, so duty is payable only up to the stated effective rate for those goods; unlisted goods remain subject to the Schedule rates.

Excise exemption amendment substitutes the input-product table, defining covered tariff headings and specified exclusions.
The Central Government, invoking section 5A of the Central Excises and Salt Act, 1944, substitutes the Table annexed to Notification No. 217/86 Central Excises. The new Table specifies inputs and corresponding final products by reference to goods classifiable under an extensive list of tariff chapters and specified headings in the Schedule to the Central Excise Tariff Act, 1985, and sets out explicit exclusions of certain headings and sub headings from coverage.