Excise exemption amendment replaces the tariff description for polyester wool blended yarn, altering its textual classification.
The Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends the Table to Notification No. 53/87 by substituting the entry in column (3) at S. No. 11 with the description "Polyester-wool blended yarn, whether or not containing other natural textile fibres," effecting a textual reclassification in the notification's tariff/exemption schedule.

Exemption deadline extension for light commercial motor vehicles under Central Excise Rules extended to 30 June 1987.
The Central Government amended Notification No. 463/86-Central Excises by substituting the previously specified terminal date of the exemption with a later terminal date, thereby extending the period during which the tariff exemption for light commercial motor vehicles remains effective under the Central Excise Rules, 1944.

Amendment to central excise notification: substitution of exemption item replacing Item (u) with Thane District.
The Central Government, under the Central Excise Rules, 1944, substitutes the existing Item (u) in clause (i) of paragraph 2 of the earlier exemption notification with the entry "Thane District", effecting a targeted amendment to the warehousing exemption schedule.

Amendment to excise exemption substitutes table entry to designate woven fabrics of wool as the specified exempted item.
An amendment substitutes the entry in column 2 of the Table annexed to Notification No. 51/87 Central Excises with the wording "Woven fabrics of wool", effected under sub rule (1) of rule 8 of the Central Excise Rules read with sub section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, thereby changing the description of the goods covered by the notification.

Excise exemption for specified tariff headings where goods originate from shipbreaking and requisite customs duty per LDT is paid.
Exempts goods classifiable under heading Nos. 72.15 and 73.09 from the whole of excise duty when obtained from breaking up of ships, boats and other floating structures, provided customs duty on those vessels has been paid at the specified rate per Light Displacement Tonnage under the First Schedule to the Customs Tariff Act.

Excise duty exemption for specified steel goods where shipbreaking customs duties were paid, capping excise liability.
Government exempts goods under Heading Nos. 72.15 and 73.09 from excise duty to the extent it exceeds an amount calculated at a fixed rate per tonne, provided the goods derive from ship, boat or floating structure break up and customs duty and the specified additional duty were paid on Light Displacement Tonnage; issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding an earlier notification.

Tariff amendment expands exempted product categories under central excise through substitution of product codes in notification.
The Central Government, exercising sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 208/83 Central Excises by substituting in the annexed Table against S. No. 2, column (2), the words and figures "and 7210.10" with "7210.10, 7215.00 and 7309.00," thereby modifying the tariff item references that determine the scope of miscellaneous exemptions.

Cap on excise duty for infants' feeding bottles limits levy to a specified ad valorem rate, reducing excise burden.
Exemption limits excise duty on infants' feeding bottles under sub-heading 7015.00 by exempting the portion of duty in excess of the amount calculated at the 25% ad valorem rate, granted under sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Input credit restriction: credit allowed only for indigenous inputs, narrowing eligibility under amended notifications.
The Central Government, invoking rule 57K of the Central Excise Rules, 1944, amends Notification Nos. 27/87 and 40/87 by inserting a new condition (v) after condition (iv) in each: "(v) the credit shall be taken only in respect of indigenous inputs," restricting entitlement to input credit under those notifications to domestic-origin inputs.

Exemption wording expanded to include malt alongside malt extract in tariff notifications, broadening covered food product descriptions.
Central Government, under rule 8(1) of the Central Excise Rules, 1944, amends two prior notifications of 1 March 1987 by substituting wording in their provisos: in Notification No. 29/87 the phrase "containing malt extract" is replaced with "containing malt or malt extract," and in Notification No. 30/87 the phrase "containing malt extract or cocoa powder" is replaced with "containing malt or malt extract or cocoa powder." These amendments are limited to the specified textual substitutions in the notifications' provisos.

Exemption for fabrics coated or laminated with low density polyethylene for manufacture of plastic woven sacks subject to procedural conditions.
An amendment inserts an entry granting Nil duty exemption for fabrics coated or laminated with preparations of low density polyethylene (heading 5903.21) when such fabrics are intended for use in the manufacture of plastic woven sacks; if such use is elsewhere than in the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be followed.

Extension of statutory time period: specified central excise notifications extend the prescribed period under paragraph three.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends two listed notifications by substituting the shorter prescribed time-expression in paragraph three of each notification with a longer prescribed time-expression, as specified in the annexed Table.

Rescission of notification ends prior central excise exemption under statutory rule, issued by government order.
The central government, exercising powers under the Central Excise Rules, has rescinded Notification No. 67/87, thereby withdrawing the earlier central excise tariff exemption by government order dated 17 March 1987.

Amendment to excise notifications: replaces horsepower criterion with an engine capacity limit and adds tariff entries.
Amendments insert tariff entries for chokes and starters for fluorescent lighting tubes with an ad valorem duty, substitute the prior Power Take-off Horse Power threshold with an engine capacity criterion across multiple notifications to recalibrate eligibility in table columns and provisos, and replace a table entry to specify that certain strips are intended for weaving of fabrics or manufacture of sacks, thereby modifying the scope of those exemption entries.

Delegation of investigation and adjudication authority amended to vest those powers in Director (Legislation and Adjudication).
Notification No. 93/87-C.E. amends Notification No. 20/87-Central Excises by substituting the designation "Officer on Special Duty (Bills)" with "Director (Legislation and Adjudication)" under the authority of clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944, thereby reallocating the delegated investigatory and adjudicatory functions to that Director.

Exemption from special duty for free trade zone and 100% export-oriented goods through government notification.
Goods produced or manufactured in a free trade zone and in a hundred per cent export-oriented undertaking are exempted from the whole of the special duty of excise leviable on them by a central government notification issued under the delegated rule-making power, applying to goods falling under the Schedule to the Central Excise Tariff Act.

Exemption from special duty: notification removes special excise duty on specified tariff-schedule goods under delegated powers.
By notification dated 1-3-1987, goods falling under the Schedule to the Central Excise Tariff Act are exempted from the whole of the special duty of excise leviable under the cited clause of the Finance Bill, exercised under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and the Provisional Collection of Taxes Act.

Rescission of notifications: central government withdraws specified excise exemption notifications under statutory rule powers.
The Central Government, invoking powers under the Central Excise framework and the Additional Duties of Excise Act, formally withdraws seven specified prior notifications that had conferred miscellaneous excise exemptions, thereby terminating the operation of those listed exemption notifications.

Amendment of Central Excise notifications: tariff descriptions and ad valorem duty rates revised across multiple exemptions.
Under sub rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends nineteen specified Central Excise notifications by directing omissions of particular schedule serial numbers, substitutions of tariff descriptions and column entries, and replacement or alteration of specified ad valorem duty rates, thereby revising the scope and terms of miscellaneous exemptions and tariff treatments enumerated in those notifications.

Rescission of central excise notifications revokes specified miscellaneous exemption notifications under the Central Excise Rules.
The Central Government, invoking sub rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds a listed series of prior Central Excise notifications that granted miscellaneous exemptions within the tariff framework, identifying each notification by number and date and withdrawing their force under the cited rule.