Modvat scheme expansion: substituted inputs/intermediates/finals table excludes goods under specified tariff chapters, headings and high-speed diesel.
Amendment under rule 57J substitutes the table in Notification No. 351/86-C.E. to redefine eligible inputs, intermediate products and final products for the Modvat Scheme. The substituted table excludes specified tariff classifications from eligibility, including goods under Chapter 24, certain specified headings, certain mineral oil subheadings (excluding natural gasoline liquid), specified woven fabric chapters, and high speed diesel oil, thereby clarifying the scope of input credit eligibility by reference to tariff classification.

Central Excise rule amendment revises bill of entry copy requirement and expands clause references affecting compliance.
The amendment mandates that in rule 57G(2) first proviso the term "Bill of Entry" be replaced by a requirement for a triplicate copy of a Bill of Entry, specifying the documentary copy requirement. It also expands the cross reference in rule 173Q(1) by substituting the reference to "clause (bb)" with "clause (bb) or clause (bbb)", thereby bringing an additional clause within the scope of that paragraph.

Importer registration with Central Excise Officer recognized under amended rule, expanding eligible invoice issuers for documentation.
The Government, under rule 57G of the Central Excise Rules, substitutes item (iii) in the earlier notification to state that an importer registered with the Central Excise Officer is included among the persons authorised to issue invoices under the notification.

Excise exemption for aquaculture inputs enables duty-free supply and export-linked clearances subject to approval, bond, and procedural conditions.
The notification exempts specified excisable goods used in aquaculture farms operated as hundred per cent export oriented undertakings from basic and additional excise duties, subject to Board approval, direct procurement from factory or warehouse, exclusive use for authorised purposes, Export Import Policy compliance, execution of a bond for accountal, satisfaction of the Development Commissioner as to use, adherence to modified Central Excise Rules procedures and use of Form C.T.3 by the central excise officer in charge.

Name substitution updates central excise exemption to reflect corporate name change for supplies to ONGC.
The Central Government amends Notification No. 212/87-Central Excises by substituting the former entity name with the revised corporate name in the opening portion and the first proviso, effectuating a textual name change within the existing exemption notification for goods supplied to the entity under the enabling excise provision.

Invoices as duty payment documents amended by deleting "the factory or", altering prescribed document wording under Central Excise rule authority.
The Central Government, invoking the proviso to the specified rule of the Central Excise Rules, 1944, amends its earlier notification prescribing invoices of manufacturers, registered dealers and importers as duty paying documents by omitting the words "the factory or" from that notification.

Warehousing facility extended: additional warehouse added to approved excise list, expanding storage eligibility under excise rules.
The Central Government amended the existing notification listing approved warehouses by adding a new item in paragraph 2, clause (i), thereby extending the warehousing facility to the newly specified warehouse under the Central Excise Rules and making that facility eligible for treatment under the notified warehousing regime.

Excise duty exemption for specified bulk drugs and formulations reduces effective levy subject to prescribed conditions and procedures.
The notification exempts listed bulk drugs and formulations made from them from excise duty in excess of the notified effective rate (nil for listed items), extends nil-rate exemption to specified intermediates when used to make those bulk drugs subject to Chapter X procedures if used outside the producing factory, and prescribes a 10% effective duty rate for other bulk drugs. It defines "bulk drug" by composition and pharmacopoeial standards and "formulation" as medicaments containing bulk drugs with inert pharmaceutical aids.

Amendment of Central Excise exemptions removes specified table entries and explanations by government direction.
The Central Government, invoking powers under sub-section (1) of section 5A, directs amendment of specified prior notifications concerning bulk drugs by omitting identified Table entries and deleting the associated Explanation provisions, thereby restricting the application of those miscellaneous exemption entries as previously published.

Rescission of notification: central government withdraws earlier excise notification as necessary in the public interest.
The Central Government, invoking statutory powers under the Central Excises and Salt Act, 1944, rescinds Notification No. 35/91-C.E., dated 25th July 1991, on the ground that such rescission is necessary in the public interest; Notification No. 6/95-C.E., dated 9th February 1995, effectuates the withdrawal of the earlier tariff/exemption relating to drug intermediates.

Invoice documentation: excise invoices must be prepared in quadruplicate with specified headings and distribution under amended rules.
The amendment shifts specified compliance periods to the financial year beginning 1 April, expands supporting documents under rule 57G to include a certificate issued by an Appraiser of Customs posted in a Foreign Post Office in addition to a Bill of Entry, and inserts a sub rule in rule 57GG requiring invoices to be made in quadruplicate with prescribed bold capital headings and distribution: original for buyer, duplicate for transporter (for credit under rule 57G or register receipt entries), triplicate for Central Excise to be sent to the proper officer, and quadruplicate to be retained by the registered person.

Exemption for substitutes of ozone depleting substances: excise duty waived subject to MoEF project approval and official certification.
Goods required for substitution of ozone depleting substances are exempted from excise duty if the substitution project is approved by the Ministry of Environment and Forests steering committee and the importer furnishes a certificate signed by an officer not lower than Deputy Secretary in the Ministry confirming the goods are required for that purpose; the exemption is limited to a specified period ending 31st March, 1997.

Consumer Welfare Fund governance clarified: specifies Chairman and Member Secretary roles and reduces committee quorum requirement.
The amendment designates the Secretary, Ministry of Civil Supplies, Consumer Affairs and Public Distribution as Chairman and the Joint Secretary in charge of the Consumer Welfare Fund as Member Secretary of the committee, and replaces the prior numeric term in the governing rule with a smaller number, thereby reducing the committee's required participation threshold; the changes take effect on publication in the Official Gazette under the Central Excises and Salt Act, 1944.

Exemption to captive consumption permits internal use of listed inputs in rural manufacturing units without central excise liability.
Notification No. 4/95-C.E. (6 January 1995) amends Notification No. 88/88-Central Excises by inserting an entry exempting goods numbered 1 to 96 when consumed within the factory of production for manufacture of goods specified at serial numbers 1 to 27, under the Central Excises and Salt Act, 1944, as a miscellaneous exemption for captive consumption by manufacturing units in rural areas.

Rescission of exemption restores central excise levy on goods produced in export oriented units or free trade zones under statutory powers.
The Central Government, exercising powers under the Central Excises and Salt Act and the Additional Duties of Excise Act, rescinds four notifications that had granted exemption to goods produced in export oriented units and free trade zones, thereby removing those exemptions and restoring the applicability of central excise duties to such goods as covered by the rescinded notifications.

Excise exemption for EOU/FTZ/EHTP/STP sales in India limits excise to reduced customs-duty equivalent, subject to minimum and exclusions.
Goods manufactured in 100% EOU, FTZ, EHTP or STP units and sold in India are exempt from excise to the extent the excise exceeds an amount computed by reference to the duties of customs leviable on like imported goods, subject to scheme-specific domestic-sale value limits for EHTP and STP units. A proviso ensures duty payable is not less than the excise on like goods produced outside those units, except where the like goods attract a nil customs rate.

Exemption for inputs and capital goods allows duty-free procurement for export-oriented, EHTP and STP production units.
Exemption from excise duty and additional excise duty is granted on specified goods (Annexure I) when procured for manufacture and packaging in 100% export oriented undertakings, for manufacture/development of electronic hardware in EHTP units, or for software development in STP units, subject to conditions including prior approval of the user industry, direct procurement from manufacturers, exclusive use for export obligations, execution of a bond for accountal, compliance with modified Central Excise Rules procedures and verification by designated authorities; procedural permissions for outward movement, destruction, training use, and clearance on payment of duty in specified cases are provided.