Specified inputs amendment adds enamel frit and metalware to exempted inputs for manufacture of enamelware.
Amendment to the Central Excise exemption schedule inserts a new table entry identifying specific inputs, including enamel frit and metalware, as eligible for use in the factory of production for manufacture of enamelware, added under the powers of sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty exemption for mechanised clay bricks (excluding fire-clay) removes leviable duty under Central Excise Rules.
Exemption of excise duty applies to clay bricks manufactured in mechanised brick plants, other than fire clay bricks, falling within Chapter 69 of the Central Excise Tariff Act, 1985; under sub rule (1) of rule 8 of the Central Excise Rules, 1944 the whole of the excise duty leviable on those goods as specified in the Schedule is removed.

Set off of duty on naphthalene permits reduction of excise on specified manufactured products when used as input.
Exemption permits set off of excise duty on specified final products to the extent of duty already paid on naphthalene (sub heading 2707.40) when such inputs are used in manufacture. The relief, exercised under rule 8(1) of the Central Excise Rules, applies to final products in specified Tariff Chapters by reducing duty payable on the final product by an amount equivalent to duty paid on the naphthalene inputs, conditioned on actual use of those inputs in the listed final products.

Excise duty exemption for fuel-efficient small-capacity petrol vehicles meeting prescribed mileage thresholds and certification tests.
Exemption from excise duty is granted for petrol-driven motor vehicles of engine capacity not exceeding 1000 cubic centimetres under heading 87.03, limited to duty in excess of the prescribed ad valorem rate. A vehicle qualifies only if it meets the notified fuel-efficiency kilometre per litre thresholds and is certified by a Deputy Secretary in the Ministry of Industry based on fuel efficiency tests conducted by the Vehicle Research Development Establishment, Ahmednagar or the Automotive Research Association of India, Pune under prescribed payload, fuel octane, track, speed, run averaging and environmental correction conditions.

Exemption amendment: deletion of a table entry modifies tariff notification treatment for specified goods under relevant chapters.
Under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 64/86-Central Excises by omitting the entry in column (5) of Sl. No. 3A in the Table attached to that notification, thereby modifying the exemption schedule for specified goods falling under Chapter 84 or Chapter 82.

Appointment as Central Excise Officer: Director (Audit) vested with Collector powers for investigation and adjudication of assigned cases nationwide.
The Board appoints the Director (Audit) as Central Excise Officer under clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944, and invests him with the powers of Collector of Central Excise to be exercised throughout India for investigation and adjudication of cases assigned to him by the Central Board of Excise and Customs.

Central Excise scope expansion adds an additional tariff chapter to exemptions and clarifies inputs used in manufacture.
Exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, the government amends two exemption notifications: it expands the tariff coverage by replacing "falling under Chapter 27" with "falling under Chapter 22 or 27," and it inserts a qualification to the definition of "inputs" to read "used in or in relation to the manufacture of the final products," thereby adjusting the scope and eligibility of the miscellaneous exemptions.

Exemption for internal combustion engines conditioned on original equipment use for power tillers and Chapter X compliance.
An exemption entry provides a Nil rate for Internal Combustion Engines when intended as original equipment in the manufacture of power tillers. The exemption is conditional on satisfaction by an officer not below Assistant Collector that the engines are for such original equipment use, and on compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 for use outside the factory of production.

Excise exemption for tyres, tubes and flaps when used in manufacture of power tillers, subject to procedural compliance.
The notification grants a full excise exemption for tyres, tubes and flaps of Chapter 40 when used in the manufacture of power tillers under the tariff heading, and conditions the exemption on compliance with Chapter X procedures where such use occurs outside the factory of production.

Excise exemption for power tiller parts when used as original equipment, subject to prescribed Chapter X procedures.
Parts and accessories of power tillers within specified tariff chapters are exempted from excise duty when used as original equipment in the manufacture of power tillers under the tariff heading for power tillers; if used outside the factory of production, the procedural formalities in Chapter X of the Central Excise Rules must be followed.

Excise duty exemption: aerated waters relieved to the extent of duty already paid on flavouring essences used in manufacture.
Exemption grants excise duty relief for aerated waters under heading 22.02 equal to the duty already paid on flavouring essences or concentrates under sub heading 3302.10 used in their manufacture, offsetting the duty leviable on the finished goods to that extent.

Specified inputs exemption: flavouring essences recognised as exempt input for manufacture of aerated waters under central excise.
The Central Government amends the annexed table of an earlier notification to insert tariff item 3302.10 (flavouring essences and concentrates) as a specified input used in the factory of production for manufacturing the final product under tariff heading 22.02 (aerated waters), thereby extending the notification's exemption/treatment to that input-output pairing.

Excise exemption for Kumkum affirmed; notification amends prior schedule to prescribe nil duty under Central Excise Rules.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, amends the Table to the earlier notification by substituting the entry at Sl. No. 1; the substituted entry lists Kumkum with Nil duty, recording its tariff classification and exemption status.

Amendment to exemption notification adds specific input-to-product mappings expanding exemption scope to coated abrasives and paperboard.
Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 inserts two new entries after S. No. 13 in Notification No. 225/86, listing lime as a specified duty paid input linked to paper or paper board as the final product, and aluminium oxide and silicon carbide as specified duty paid inputs linked to coated abrasives as the final product.

Central excise exemptions expanded: tariff entry broadened and factory-consumption exemptions added for specified manufacturing inputs.
The notification broadens an exemption by substituting "grinding wheels or coated abrasives" for "grinding wheels" and inserts four entries exempting specified goods when consumed within the factory of production: lime for manufacture of soda ash, sodium bicarbonate and bleach liquor; inert gas, synthesis gas and gypsum for manufacture of ammonia or fertilizers; producer gas if consumed within the factory; and specified chemical intermediates if consumed in the manufacture of sulphonamides under the stated tariff sub-heading.

Excise duty cap on polypropylene staple fibres: excess duty exempted, imposing a per unit limit and temporary relief.
Exempts polypropylene staple fibre, tow and tops from excise duty to the extent that duty exceeds the amount calculated at the rate of rupees five per kilogram, effectively capping excise liability for those products; the exemption is time limited and issued under rule 8(1) of the Central Excise Rules, 1944.

Excise exemption for micro-cellular rubber applies when used in manufacture of chappal soles, subject to product exclusions.
Exemption from excise duty is granted for plates, blocks, sheets and strips of micro-cellular rubber (other than latex foam sponge) falling under the relevant tariff subheading, provided such articles are used in the manufacture of soles for chappals, the relief being granted under the rulemaking powers of the Central Excise Rules.

Excise exemption for doubled or multifold yarn applies where excise already paid on the input yarn.
An exemption relieves doubled or multifold yarn within the relevant tariff chapters from the whole of excise duty specified in the Schedule, provided that such yarn is manufactured out of yarn within the same tariff scope on which the appropriate excise duty has already been paid.

Exemption amendment broadens tariff coverage to include specified textiles and related goods under newly identified subheadings.
The Central Government amends Notification No. 109/75-Central Excises by substituting in the opening paragraph the words and figures "Chapter 54 or 55 or sub-heading No. 5901.20 or 6001.12" for the words and figures "Chapter 58", exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

Excise duty exemption for narrow woven man-made fabrics: removes levy for fabrics within prescribed width limit under tariff heading.
Narrow woven man-made fabrics of width not exceeding 30.5 centimetres, falling under heading 58.06, are exempted from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985 by Notification No. 316/86 C.E. dated 21 5 1986 issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944.