Deemed duty credit for processed textile inputs allowed only as non-refundable credit against excise on final textile products.
Deemed duty credit is granted on specified processed textile fabric inputs and on identified final textile products at a fixed deemed rate per unit area, allowing the manufacturer of the final products to claim credit. The credit is bifurcated into excise and additional-duty components, each usable only against the corresponding duty on the final products and non-refundable. Eligibility requires direct receipt of inputs from the input manufacturer's factory under an invoice declaring that appropriate duty has been paid under the excise provisions.

Credit of deemed duty on specified steel inputs allows manufacturers to claim excise credit for final product liabilities.
Inputs specified (hot re-rolled products, ingots and billets of non-alloy steel) on which excise duty under section 3A has been paid are declared to bear deemed duty equal to an amount calculated on the invoice price, and credit of that deemed duty is allowed to the manufacturer of the final products. Credit may be used only for payment of excise on those final products; inputs exported under bond may have credit utilised elsewhere or refunded if adjustment is impossible, subject to conditions. Credit applies only where inputs are received directly from the input manufacturer's factory under an invoice correctly declaring duty paid and the invoice price; the notification is effective 1 April to 30 April 2000.

Exemption for inputs supplied to manufacturers: tubes and flaps exempt where no input credit has been claimed under specified rules
A new tariff entry exempts tubes and flaps supplied to tyre manufacturers for use in the manufacture of specified machinery headings and motor vehicles. Multiple tariff entries and Annexure conditions are amended to replace prior rule references with a uniform requirement that exemption is available only if no credit under rule 57AB or 57AK of the Central Excise Rules has been taken, affecting various textile, rubberized fabric, and component exemptions and related procedural clauses.

Excise duty amendment revises unit basis for processed textile fabrics to monthly and per chamber measures.
Amendment revises wording in Notification No. 19/2000 Central Excise by substituting in item (II), clause (a): sub clause (i) "per chamber per stenter" with "per chamber per stenter per month"; and sub clause (ii) "per chamber per stenter per month" with "per chamber per month", thereby changing the temporal or unit basis used to express excise duty rates on processed textile fabrics.

Input duty credit deemed paid, allowing specified percentage credit on textile final products at clearance for composite and other manufacturers.
The notification declares specified textile inputs and their corresponding final products and provides that declared duty on those inputs shall be deemed to have been paid, allowing manufacturers-with different percentage rates for composite mills and other manufacturers-to claim credit of the deemed duty at final product clearance without producing input duty documents, subject to utilization limits, export adjustment/refund conditions, exclusions for rule 57AB claimants, clandestine or fraudulent removals, and specified carve-outs for independent processors and certain stock of multi locational composite mills.

CENVAT credit entitlement updated with conditions on inputs, capital goods, job work, exports and transfers.
Provides a CENVAT credit framework allowing manufacturers to claim credit for duties on inputs and capital goods (excluding specified fuels and office appliances), with input credit claimable on receipt and capital goods credit staggered across years. Credits may be used to pay excise on final products or on removed inputs/capital goods; job-work returns, transitional provisions, sectoral exceptions, documentation, monthly returns, restrictions for exempted goods, transfer on relocation, and recovery and penalty measures are prescribed.

Delegation of excise authority: approval and notice functions shifted to Deputy/Assistant Commissioners and Superintendent for hot-air stenter annual capacity changes.
The amendment reassigns submission, approval and determination duties under the Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules from the Commissioner to the Deputy Commissioner or Assistant Commissioner, with copies to the Superintendent; proposed capacity changes must be notified in writing one month in advance to the Deputy or Assistant Commissioner, with Superintendent copied, and written approval obtained from the Deputy or Assistant Commissioner who will determine the effective date of the change.

Rescission of Central Excise notification under rule 57A withdraws prior textile fabrics notification, effective as specified.
The Central Government, exercising powers under sub rule (6) of rule 57A of the Central Excise Rules, 1944, rescinds Notification No. 17/2000 Central Excise (N.T.), dated 1st March, 2000, withdrawing the earlier non tariff notification relating to textile fabrics, with the rescission taking effect from 1st April, 2000.

Rescission of Central Excise notifications under rule 57A withdraws specified non tariff notifications and ends their effect.
The Central Government, exercising powers under sub rule (5) of rule 57A of the Central Excise Rules, 1944, rescinds two specified Central Excise (Non Tariff) notifications, identified by their notification numbers, and declares that those notifications cease to have effect on and from the 1st day of April, 2000; the notification records the authority, file reference, and formal promulgation by the Department of Revenue.

Excise rebate amendment updates rebate basis and substitutes tables for processed textile fabrics, redefining duty reference to manufacturing month.
Amendment notification under rule 12, Central Excise Rules, 1944 effects amendments from 1 April 2000 to specified CE(NT) notifications: it substitutes revised Tables and tariff-heading text, omits certain clauses, and amends the Explanation defining D to mean the rate of excise duty per chamber in the month in which processed textile fabrics were manufactured in the processing factory. The substituted Tables set a monthly average rate of rebate per square metre for specified processed textile fabrics, subject to stated maximums and conditioned on the duty paid per chamber and option for re-determination of duty.

Addition of Scheme Area expands central excise notification to include Byrnihat Khanapara geographic boundaries and specific perimeter limits.
Amendment substitutes the opening paragraph to add Scheme Area alongside Industrial Area and Commercial Estate, and inserts an (E) SCHEME AREA under III MEGHALAYA with detailed geographic boundaries for the Byrnihat Khanapara Scheme Area, describing perimeters by reference to highways, local roads, river banks, streams and measured lateral distances.

Jurisdictional allocation for central excise territories redefined, altering territorial commissioner responsibilities and area assignments under amended rules.
The Third Amendment substitutes items (xxi)-(xxiva) in rule 2(4) of the Central Excise Rules, 1944, assigning specified municipal wards, hoblis, taluks and districts in Karnataka to particular Central Excise commissioners, thereby redefining territorial jurisdiction and administrative responsibility for central excise. The amendment is made under section 37 of the Central Excise Act, 1944 and commences on 1st April, 2000.

Delegation of authority: amendment requires delegated officers to be not below Assistant Commissioner rank, restricting lower rank authorisations.
Amendment requires that any subordinate officer authorised under rule 220B(2) be not below the rank of an Assistant Commissioner of Central Excise, thereby imposing a minimum rank threshold for delegation by the Commissioner; the change is made under the Central Excise Act, 1944 and takes effect on publication in the Official Gazette.

Exemption for parts of air-conditioning machines: central excise duty removed, extending nil-rate treatment to specified components.
The government amended a central excise notification to substitute an entry providing a nil rate for preparations used in the manufacture of aerated waters supplied directly to bottling plants (other than vending machines), and inserted a new entry granting a nil rate exemption for parts of air-conditioning machines under the relevant tariff heading.

Excise duty non-levy on vending-machine aerated waters: no payment required where past practice prevented levy.
The Government, satisfied that a practice of non-levy existed for aerated waters prepared and dispensed by vending machines classified under the specified tariff headings, directed under section 11C that excise duty chargeable under section 3 shall not be required to be paid in respect of such aerated waters for the historical period during which the duty was not levied in accordance with that practice.

Delegation of adjudicating power: Commissioner of Central Excise, Lucknow authorised to investigate and adjudicate assigned cases nationwide.
The notification invests the Commissioner of Central Excise, Lucknow with adjudicating powers to exercise the functions of the Commissioner of Central Excise throughout India for the investigation and adjudication of cases assigned by the Central Board, under the Central Excise Act and the Central Excise Rules.

Appropriate and Special Duty condition added for goods made from specified yarn where duty paid and no credit claimed.
The notification amends an existing central excise notification by inserting entry 17A in the Table and adding Condition 17A in the Annexure, providing that goods manufactured from the specified yarn qualify only if duty (appropriate, special, or additional) has already been paid on that yarn and no credit for that duty has been taken under the relevant Central Excise Rules.

Rescission of excise notification under rule 57A withdraws a prior exemption and restores the earlier tariff position.
The Central Government, exercising power under rule 57A of the Central Excise Rules, 1944, rescinds Notification No. 58/97 Central Excise (N.T.), dated 30 August 1997 (published as G.S.R. 500(E)), on grounds of public interest. Notification No. 20/2000 declares that the earlier miscellaneous exemption is withdrawn and that the rescission takes effect on and from 1 April 2000, thereby restoring the prior tariff position affected by the 1997 notification.

Excise duty on processed textile fabrics establishes graded per-unit rates, a redetermination option, and disallows input credit.
Per-unit excise duty for processed textile fabrics produced by independent processors using a hot-air stenter is set at graded rates for two periods and varies by the average value of the processed fabric; from 1 April 2000 processors may opt for redetermination of duty on actual production or file an annual declaration foregoing that option, with different rates for each choice. The number of stenter chambers and average value are determined under the Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000; duty is the aggregate levy under the Central Excise Act and Additional Duties Act apportioned 2:5, and independent processors cannot claim input or capital goods duty credit. The notification excludes composite mills and deems goods cleared from factories with an installed hot-air stenter to be manufactured with its aid.

Excise notification amended: specified tariff entries omitted under statutory excise powers to serve public interest.
The Government amends Notification No. 9/96-Central Excise by omitting serial numbers 11, 12 and 24 from the Table, exercising statutory excise powers and stating the action is necessary in the public interest; this change is issued as Notification No.18/2000-CE dated 1 March 2000 and references prior Gazette publication of the principal notification.