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    Polyvinyl Alcohol [Tariff Item 15A]
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    Extension of exemption period for Polyvinyl Alcohol: notification amends the expiry date under Central Excise rule authority.
    The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 185/83 Central Excises by substituting the previously specified expiry date in paragraph 2 with a later date, thereby extending the period during which the miscellaneous exemption for Polyvinyl Alcohol (Tariff Item 15A) remains in effect.
    P or P Foods or Food Products [Tariff Item 1B or 1C]
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    Exemption period extended for specified food products, postponing the prior notification expiry under Central Excise Rules.
    An amendment substitutes the expiry date in paragraph 2 of Notification No. 34/83-Central Excises so as to extend the period of the exemption applicable to food products classified under Tariff Item 1B or 1C, effected by Notification No. 257/85-C.E.
    C.E. (11th Amendment) Rules, 1985
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    Issue of summons: new rule requires written duplicate summons stating purpose, signed and sealed by issuing officer.
    The amendment substitutes rule 204 to require that every summons under the Act be in writing and in duplicate, state the purpose for which it is issued, be signed by the issuing officer, and bear the officer's official seal, if any.
    Soap [Tariff Item 15]
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    Exemption extension for soap tariff item extends the applicable period under central excise notification by amendment.
    An amendment to Notification No. 24/75-Central Excises substitutes the terminal date in paragraph 2, thereby extending the exemption period for soap under Tariff Item 15 by replacing the previously specified expiry date with a later one pursuant to powers under the Central Excise Rules, 1944.
    Straw Board [Tariff Item 17]
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    Exemption for sun-dried straw board limited to factories using only sun-drying, requiring exclusive premises for manufacture.
    Amendment inserts a proviso stating that the exemption for straw board manufactured by sun drying applies only where the factory does not have, in the same premises, any plant for manufacturing straw board by any process other than sun drying.
    Synthetic Rubber Latex [Tariff Item 16AA]
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    Excise exemption for synthetic rubber latex: duty waived when consumed in factory for further manufacture under rule 8(1).
    Synthetic rubber latex falling under the relevant tariff classification is exempted from the whole of the excise duty leviable under section 3 when consumed within the factory in which it is manufactured for the further manufacture of synthetic rubber, by exercise of the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
    Tea [Tariff Item 3]
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    Extension of exemption period: central excise notification's operative end date extended, preserving existing miscellaneous tea exemptions for an additional year.
    Amendment substitutes, in paragraph 2 of the earlier notification concerning miscellaneous exemptions for Tea (Tariff Item 3), the figures, letters and word denoting the earlier expiry date with those denoting the later expiry date, effected under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the period of the specified exemptions.
    Aluminium and products thereof [Tariff Item 27]
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    Tariff amendment alters duty computation for aluminium products by substituting an ad valorem rate and an adjusted per tonne allowance.
    Under rule 8(1) of the Central Excise Rules, 1944, Notification No. 183/84 is amended for tariff item 27: S. No. 6's column (4) is replaced to require duty equal to the appropriate amount chargeable less a specified per metric tonne allowance; S. No. 9's column (4) is replaced to specify an eleven per cent ad valorem duty.
    Special Excise Duty
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    Special excise duty amendment inserts an additional tariff entry into the notification table, modifying applicable tariff entries.
    Amendment to special excise duty notification inserts an additional figure into the annexed Table against Sl. No. 1 of notification No. 128/85-Central Excises, effected by the Central Government under powers conferred by the Central Excise Rules and the Finance Act, and confined to altering the column entries applicable to that serial entry.
    Aluminium and products thereof [Tariff Item 27]
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    Excise duty exemption for specified aluminium products limits payable duty to notified rates, subject to use and credit conditions.
    The Central Government exempts specified aluminium products under Tariff Item 27 from excise duty to the extent duty exceeds the notified ceiling rates for each listed category. A Table specifies product descriptions and corresponding ceiling rates. The exemption excludes goods covered by another contemporaneous notification, provides a reduced rate for certain strips when used to manufacture exempt pipes subject to Chapter X procedures, and disqualifies the exemption for certain wire rods if duty credit on ingots or billets has been taken under rule 56A. "Primary producer" is defined by production from bauxite or alumina under statutory licence or registration.
    Aluminium and products thereof [Tariff Item 27]
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    Excise duty exemption for specified aluminium products limits payable duty when supplied under the Aluminium Control Order.
    Notification exempts specified aluminium goods under Tariff Item 27 manufactured by primary producers from excise duty to the extent it exceeds a reduced ad valorem rate when required to be sold or supplied under the Aluminium (Control) Order, 1970. The covered goods-ingots, billets, wire bars and wire rods-must conform to designated Indian Standards. "Primary producer" is defined as a person licensed or registered under the Industries Development and Regulation framework producing aluminium from bauxite or alumina.
    Glass and Glassware [Tariff Item 23A]
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    Excise exemption for rough ophthalmic glass blanks removes whole duty under section 3 as a limited-time measure.
    The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts rough ophthalmic glass blanks including flint buttons falling under sub-item (5) of Item No. 23A of the First Schedule to the Central Excises and Salt Act, 1944, from the whole of the duty of excise leviable under section 3 of that Act, with the exemption limited to the specified articles and duration.
    Vegetable Product [Tariff Item 13]
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    Excise duty waiver: government directs non-recovery of short-levied excise and special duties on certain vegetable products for a specified period.
    Central Government directs non-recovery of that portion of excise duty and special duties payable on certain varieties of vegetable products (Tariff Item 13) which, owing to an administrative practice between 15 October 1983 and 29 April 1984, were short levied; the direction, issued under section 11C of the Central Excises and Salt Act read with provisions of the Finance Acts of 1983 and 1984, relieves taxpayers from payment of that portion of duty and special duties short levied in accordance with the practice during the stated period.
    Amending Notification
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    Amendment to Central Excise notifications: targeted substitution of tariff and exemption table entries revising specified entries.
    Amendment exercises authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to substitute specified entries in the Tables annexed to three named Central Excise notifications, replacing particular column entries with revised descriptions or tariff/exemption entries and thereby altering the tariff or exemption entries recorded against listed serial numbers.
    Glass and glassware [Tariff Item 23A]
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    Notification amendment substitutes tariff entry to list glass bangles, glass beads and glass chattons as exempted items.
    Exercising powers under the Central Excise Rules, the Central Government amends the earlier notification by substituting, in the Table against the specified serial number and column, the entry with the description "Glass bangles, glass beads and glass chattons," thereby altering the tariff-item description used for classification or exemption.
    All Goods Falling Under Tariff Item 68
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    Excise duty exemption for specified tariff goods where manufacturer supplies items to ministry for official use.
    The notification exempts all goods within the specified tariff classification manufactured by M/s. National Instruments Limited and supplied by them to the Ministry of Defence for official use from the whole of the excise duty leviable under the Central Excises and Salt Act, exercised under powers conferred by the Central Excise Rules.

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