Exemption for component parts clarified: parts cleared as original equipment remain excluded if Chapter X clearance procedure is followed.
The substituted proviso to paragraph 7 excludes specified goods that are component parts of machinery, equipment or appliances when cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.

Exemption scope clarified: component parts used as original equipment excluded unless Chapter X procedure is followed.
The amendment substitutes the proviso to paragraph 5 so that the paragraph does not apply to goods that are component parts of any machinery, equipment or appliances cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules is followed.

Tariff classification amendment replaces an existing tariff subheading in a central excise notification, altering the item code.
Under authority of sub rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 171/70 Central Excises by substituting the tariff subheading figures in the annexed Table: in column (2) against Sl. No. 24 the prior figures are replaced with the specified new figures, thereby effecting a reclassification of the item at that serial number.

Reference amendment to Drugs Prices Control Order expands applicable orders and clarifies which order governs excise exemption.
Amendment to Notification No. 245/83-C.E. replaces the words "paragraph 19 of the Drugs (Price Control) Order, 1979" in the opening paragraph with "the Drugs (Prices Control) Order, 1979 or the Drugs (Prices Control) Order, 1987, as the case may be," effectuated under Sub rule (1) of Rule 8 of the Central Excise Rules, 1944 to clarify which version of the Drugs Prices Control Order governs the notification's exemptions.

Exemption for excess sugar production: duty relief where production exceeds historical average, subject to production accounting.
Exemption from whole excise duty is provided for sugar produced in a factory during the specified season in excess of the average production for the corresponding seasons of three prior sugar years, applicable to sugars under Sub heading Nos. 1701.31 or 1701.39. Production computation must use Form R.G.1 or Collector specified records, exclude sugar from gur/khandsari/beet, include certain reprocessed in process products, and apply the averaging rule whereby a nil average permits exemption of the entire current production.

Exemption scope expanded to include acetate filament yarn alongside viscose filament yarn under central excise notification.
The amendment substitutes references to viscose filament yarn with viscose filament yarn and acetate filament yarn in the earlier notification, expanding that notification's text to include acetate filament yarn wherever the original phrase occurred and thereby bringing acetate filament yarn within the same regulatory treatment and exemptions previously applying to viscose filament yarn.

Excise exemption narrowed by replacing exclusive-material wording and adding a weight-based threshold for other textile content.
The amendment substitutes "Fabrics containing nylon filament yarn" for "Fabrics of nylon filament yarn", omits the prior absolute exclusion of fabrics "containing any other textile material" in the Table, and inserts a paragraph providing that the notification does not apply if fabrics contain other textile material not specified in the Table when the weight of such other material exceeds a de minimis threshold of the total fabric weight.

Definition of chindies narrowed to side trimmings of coated fabric with a restricted width, altering exemption scope.
Amendment replaces the Explanation to Notification No. 63/87-C.E., redefining chindies for S. No. 12 of the Table as the side trimmings of coated fabric with a width not exceeding six centimetres, made under Sub rule (1) of Rule 8 of the Central Excise Rules, 1944.

Exclusion of internal plastic strip clearances: factory used inputs not counted in aggregate clearances for sacks and bags.
Insertion excludes from aggregate value of clearances for sacks and bags of polymers of ethylene or propylene the value of clearances of plastic strips used within the factory for weaving or manufacture of those sacks and bags; additionally, a tariff item figure in the Annexure (item 2) is substituted with a different figure.

Excise exemption for specified headgear parts removes applicable excise duty under tariff classification, authorized by excise rules.
The Central Government, exercising powers under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, exempts parts of headgear falling under Sub-heading No. 6501.90 of the Schedule to the Central Excise Tariff Act, 1985 from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

Extension of customs law provisions to central excise clarifies cross references and treats customs references as excise law equivalents.
The notification amends the original enumeration of customs provisions applied to central excise by substituting the opening list to include section 150, and inserts a new paragraph providing that in clause (e) of sub section (2) of section 150 any reference to "any other law relating to customs" shall be deemed a reference to "any other law relating to Central duties of excise."

Exemption scope revised: exemption now applies to whole excise duty specified, subject to an explicit time limitation.
The amendment substitutes the previous limited ad valorem phrasing with wording that exempts "from the whole of the duty of excise leviable thereon which is specified in the said Schedule," thereby expanding the statutory description of the exemption, and inserts a paragraph making the notification effective up to and inclusive of the 31st day of March, 1989.

Excise exemption for diesel oil applies where specified laboratory tests are met, enabling levy only at a reduced duty rate.
Exemption limits excise duty on diesel oil under Heading No. 27.10 (excluding Sub-headings 2710.31, 2710.32 and 2710.39) to an amount calculated at a reduced rate where the diesel satisfies all specified conditions: smoke point under 10 mm, Ramsbottom carbon residue of at least 1/4% by weight, colour as dark as or darker than 0.04 normal iodine solution, and viscosity under 100 seconds by Redwood I viscometer at 37.8 C.

Amendment to Central Excise notification substitutes the phrase 'the raw naphtha' with specified petroleum products including benzene or toluene.
The Central Government, exercising powers under Sub rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 218/84 Central Excises by substituting, in the provisos, the words "the raw naphtha" wherever they occur with the words "the said petroleum products, benzene or toluene, as the case may be," thereby changing the textual reference used in the provisos to encompass those specified petroleum products and aromatic hydrocarbons.

Excise rebate rules amended to allow full duty rebate on tea and tighten export claim documentation requirements.
Amendment replaces the fixed per-kilogram concession with a rebate of the whole of the duty of excise paid on tea, omits clause (6) of the proviso, and revises claim procedure: exporters must apply to the Collector of Central Excise in Form B within the statutory limitation period and submit certified Bill of Lading or Shipping Bill, gatepasses or auction broker documentation as applicable, a detailed rebate work-sheet in a Collector-specified form, and any other documents the Collector may require.

Central excise exemption now permits remission of the whole duty paid, conditional on specified export documentation and application.
Amendment replaces a fixed per kilogram concession with entitlement to the whole of the duty of excise paid on the goods, omits a proviso clause and an item in Form B, and requires exporters to apply in Form B to the Collector of Central Excise within the statutory claim period with supporting documents including a customs certified Bill of Lading or Shipping Bill, gate passes for non auction purchases, broker catalogues and contracts for auction purchases, and any further documents the Collector may specify.

Exemption for rehabilitation aids expanded to include specified components and aids used in artificial limb manufacture.
The Central Government substitutes item (i) in Serial No. 19, column (4) of Notification No. 100/88, to cover goods used in the manufacture of artificial limbs and specified rehabilitation aids, including Somi Brace, Ash Brace, Taylor Brace, Four Post Collars, Thumb/Finger Splints, Axilla and Elbow Crutches, Walking Frames, Wheel Chair/Tricycle Components, Braille Shorthand Machine and Folding Can for Blind.

Tariff amendment adds sacks and bags of ethylene or propylene polymers to notification with specified ad valorem duty.
Central Government, exercising Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amended Notification No. 65/87-Central Excises by inserting a new Table entry at S. No. 11 under Chapter 63.01 for sacks and bags made of polymers of ethylene or propylene, and prescribing an ad valorem duty for those goods.

Excise notification amendment: substitutes rate entry in Schedule for specified serial entry under Central Excise Rules.
The Central Government, under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 63/87-C.E. by substituting the entry in column (4) of S. No. 10 in the annexed table with "5%", thereby modifying the tariff/exemption table entry for that serial number.

Amendment to excise tariff substitutes prior rate per square metre with a revised fixed rate.
The Central Government, under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 118/88-Central Excises by substituting the entry in the annexed Table at S. No. 1, column (4) with a newly specified per square metre rate, thereby changing the quantifiable condition for that exemption category.