Excise notification amendment removes exemption entries for goods in specified textile and fabric chapters, narrowing prior exemptions.
Notification No. 315/86-C.E., dated 21-5-1986, amends Notification No. 142/86-Central Excises by omitting Serial Numbers 30 and 31 and the entries relating thereto concerning goods falling under Chapters 51, 52, 54, 55 and 59, pursuant to rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.

Excise duty exemption for specified fabrics; duty levels adjusted upward where polyester fibre is present under the additional duties framework.
The Central Government exempts fabrics under Heading 54.09 from additional excise duty to the extent that the duty exceeds the amounts specified in the notification's table, prescribing differentiated duty rates for the relevant sub-headings and imposing higher charges where the fabrics contain polyester fibre; each exemption is conditional on the polyester-content criterion set out opposite the relevant tariff entry.

Excise exemption for platinum rhodium bushings used within factory in manufacture of glass fibres under central rules.
Exemption for platinum-rhodium alloy bushings classified under Chapter 71 from the whole excise duty, subject to the condition that such bushings are used within the factory of production in the manufacture of glass fibres.

Exemption conditions for motor vehicle parts require proof of use as original equipment and compliance with Chapter X procedure.
Amendment substitutes certain tariff chapters and omits specified Table entries in a Central Excise exemption notification, and replaces the proviso to require (a) proof to the satisfaction of an officer not below Assistant Collector that the goods are intended as original equipment parts for manufacture of internal combustion engines under Chapter 84, and (b) compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944 where use is outside the factory of production.

Exemption for electric storage batteries conditional on original-equipment use and prescribed procedural compliance under central excise rules.
Exemption for electric storage batteries under Chapter 85.07 is conditioned on proof to the satisfaction of an officer not below Assistant Collector that the batteries are intended as original equipment parts in the manufacture of specified Chapter 87 vehicles or tractors with limited PTO capacity, or vehicles manufactured in a Central Government Ordnance Factory, and on compliance with the Chapter X procedural requirements where use occurs outside the factory of production.

Exemption for I.C. engines as original equipment: intended use must be proven to an Assistant Collector for specified vehicle manufacture.
The notification amends the tariff exemption proviso to require proof, to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise, that specified internal combustion engines are intended as original equipment in the manufacture of certain tractors, electrically operated two and three wheeled motor vehicles, or vehicles manufactured in a Central Government Ordnance Factory.

Excise exemption for motor vehicle parts permits duty relief when proven as original equipment, subject to procedural compliance.
Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.

Excise duty amendment increases the chargeable tariff component for certain paper and paperboard categories under Central Excise Rules.
Amendment to excise tariff for specified paper and paperboard categories by substituting the monetary component in Notification No. 44/86 Central Excises under sub rule (1) of rule 8 of the Central Excise Rules, 1944, replacing the previously prescribed words expressing the additional rupees per metric tonne with a higher figure, thereby altering the stated chargeable component applicable to paper and paperboard other than kraft paper, printing and writing paper.

Excise duty cap on gummed adhesive paper limits liability to a prescribed ad valorem rate; excess duty excluded.
The notification exempts gummed or adhesive paper in strips or rolls by capping excise liability: any duty in excess of the amount computed at an ad valorem rate of 15 per cent is excluded, applying to the product as classified in the tariff schedule and implemented under rule-making powers derived from the Central Excise Rules.

Exemption scope narrowed: amendment excludes gummed or adhesive paper in strips or foils from converted paperboard exemption.
The notification amends a miscellaneous exemption for converted paper and paperboard by substituting the prior exclusion wording with a new formulation that expressly excludes gummed or adhesive paper in strips or foils and specifies the tariff headings applicable to excluded papers, thereby narrowing the exemption by textual substitution under the Central Excise Rules.

Excise exemption for compressed air removes all duty leviable under the tariff classification specified in the schedule.
Notification exempts compressed air within Chapter 28 or Chapter 38 from the whole excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, exercising the exemption power under the Central Excise Rules, 1944 to remit the duty otherwise leviable on such tariff-classified compressed air.

Excise rule amendment expands covered goods to include benzene, toluene and xylene under the relevant tariff provisions.
An amendment adds benzene, toluene and xylene, classified under Chapter 29, into clause (8) of rule 173N as it relates to rule 162A, thereby expanding the list of goods treated alongside those under Chapter 27 for the specified excise provision.

Warehousing amendment adds benzene, toluene and xylene to the exempted goods list under central excise notification.
Amendment revises the opening paragraph of Notification No. 21/86 by substituting the phrase ", 27.15 and the goods of the following description, namely, benzene, toluene and xylene, falling within Chapter 29" for the prior wording "and 27.15", thereby explicitly including benzene, toluene and xylene classified in Chapter 29 within the notification's warehousing/exemption scope.

Excise duty exemption for tea bags under specified tariff subheading removes the whole excise levy via notification.
Exemption is granted for tea bags classified under tariff sub heading 0902.13: the Government, invoking powers under the Central Excise Rules, exempts such tea bags from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act by notification.

Central Excise notification amendments alter tariff classifications and delete specified table entries to update exemption coverage.
The Central Government, exercising authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends three prior notifications by deleting the second serial entry and related table entries in two notifications, and by substituting one tariff sub-heading reference with another in a third notification, thereby revising the annexed Tables and the classification of goods for exemption purposes.

Excise duty exemption for specified coal tar distillates conditioned on distillation and compositional requirements.
An excise duty exemption is provided for specified coal-tar distillate products under the tariff schedule, subject to two conditions: not more than ten percent by volume distils below 120 C, and the goods consist essentially of Xylene and its isomers, higher homologues of Xylene, aromatic hydrocarbons of higher boiling points, or mixtures thereof. The notification lists solvent naphtha, xylole, anthracene oil, light creosote oil, middle-oil, heavy creosote oil, still bottom, and xylene as the covered goods.

Excise exemption for artificial staple fibres and tow limits duty to a fixed per kilogram rate under central rules.
Artificial staple fibres and tow under sub heading 5502.00 are exempted from central excise duty insofar as the duty exceeds the amount calculated at a specified per kilogram rate, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, with reference to the Schedule to the Central Excise Tariff Act, 1985.

Exemption from special excise duty for all excisable goods under the Central Excise Tariff, effected via Finance Act powers.
Using powers under sub rule (1) of rule 8 of the Central Excise Rules, read with sub section (4) of section 53 of the Finance Act, the Central Government exempts goods falling under the Schedule to the Central Excise Tariff Act from the whole of the special duty of excise leviable under the said provision, by notification.

Exemption from special excise duty for goods manufactured in free trade zones or export oriented undertakings under statutory rule.
Exemption from the whole of the special excise duty is provided for all goods falling under the Schedule to the Central Excise Tariff Act when produced or manufactured in a free trade zone or in a one hundred percent export oriented undertaking, exercised under powers in the Central Excise Rules read with the Finance Act and removing liability to the special duty levied under the statutory levy provision.

Tariff classification change: HDPE waste reclassified to a different sub-heading, altering central excise entry notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 139/78 Central Excises by substituting the words and figures "Sub heading No. 5401.10" with "Sub heading No. 5401.90" in the entry relating to HDPE waste, thereby changing the tariff sub heading applicable to that item.