Modvat rate revised upward under amendment to notification, substituting the prior per square metre amount with a higher rate.
Amendment increases the specified input credit rate by substituting "Rs. 5.25 per square metre" with "Rs. 5.50 per square metre" in clause (ii) of the fourth proviso to Notification No. 177/86-Central Excises, effected under rule 57A of the Central Excise Rules, 1944.

Excise duty exemption for mats manufactured from grass, straw, rushes or reeds removes excise liability except for synthetic plaiting materials.
This notification exempts mats manufactured from grass, straw, rushes and reeds from the whole of excise duty otherwise leviable, providing tariff-based relief for products made from natural plaiting materials, and expressly excludes mats where the plaiting materials are synthetic or artificial.

Excise duty exemption for ultramarine blue permits manufacture duty-free when inputs have previously borne excise or customs duty.
Exempts ultramarine blue falling under the relevant tariff subheading from the whole of the excise duty leviable thereon, subject to a proviso that the exemption applies only where the ultramarine blue is manufactured out of ultramarine blue on which excise duty or additional customs duty has already been paid.

Armed Forces definition expanded to include central paramilitary units, extending excise notification coverage for ordnance factory goods.
The notification amends the Explanation to Notification No. 278/82 C.E., expressly defining "Armed Forces of the Union" to include specified central paramilitary and security organisations (Central Reserve Police Force, Indo Tibetan Border Police, Special Services Bureau, Border Security Force, Central Industrial Security Force and National Security Guard) for the purpose of excise treatment of goods manufactured in Central Government ordnance factories, under the powers in section 5A of the Central Excises and Salt Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.

Exemption for Raw Feed or Slurry: directive waives excise and special duty where prior practice resulted in non-levy.
Pursuant to section 11C of the Central Excises & Salt Act, 1944, the Central Government directs that the whole of the excise duty and the special duty which would have been payable on Raw Feed or Slurry captively consumed in the manufacture of cement clinkers, but for a generally prevalent practice of non-levy, shall not be required to be paid in respect of such Raw Feed or Slurry on which duty was not levied during the specified period.

Excise duty exemption for donated relief goods enabling tax-free supply to earthquake victims, subject to certification and distribution checks.
Exemption from excise duty and additional excise duty is granted for specified relief goods donated or purchased from cash donations for earthquake relief in the State, subject to manufacturer certification of intended free, non discriminatory distribution, direct shipment from factory to authorised relief agencies, and production within a prescribed period of a district certificate confirming free, non discriminatory distribution.

Excise duty exemption for bhujia and chabena confirms non-levy practice prevents recovery of excise payable.
The government directs that the whole of the excise duty otherwise payable on Bhujia and Chabena under the specified tariff classification shall not be required to be paid in respect of those goods on which duty was not being levied pursuant to an established administrative practice during the earlier period, thereby preventing retrospective recovery of duty for clearances covered by that practice.

Excise duty exemption for certain food preparations prevents retrospective levy where prior non levy practice applied.
The Government directed that the whole of the duty of excise payable on food preparations intended for free distribution to economically weaker sections, which was not being levied during the specified past clearance period according to an established practice, shall not be required to be paid in respect of such clearances, thereby exempting those items from retrospective levy where the non levy practice applied.

Modvat amendment: updated notification revises specified numerical limit in existing central excise notification affecting input tax credit eligibility.
Amendment to a Modvat-related notification effected under the Central Excise Rules replaces a specified numerical figure in clause (3) of the second proviso of the cited notification, thereby changing the numerical parameter applicable to the Modvat provisions.

Tariff amendment: ad valorem duty prescribed for a specified plastics tariff entry under powers conferred by Section 5A.
The Central Government, exercising powers under Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 53/88-C.E. by substituting in the Table, against Sl. No. 11 in column 4, the entry "10% ad valorem" to prescribe an ad valorem duty for the specified plastics item.

Footwear component exemption revised: scope narrowed and subject to restriction where input duty credit has been taken.
Amendment substitutes the table entry to redefine excise exemptions for footwear components: all component parts of footwear except soles, half soles, heels and combined soles and heels are covered, provided no input duty credit has been availed; soles, half soles, heels and combined soles and heels made of wood or leather and soles designed for sponge rubber chappals are separately identified.

Medicinal grade oxygen exemption: direct use or manufacture-based use permitted subject to prescribed procedural compliance.
The amendment exempts oxygen when used as medicinal grade oxygen directly without further manufacture, and exempts oxygen used in the manufacture of medicinal grade oxygen provided that, when such use occurs outside the factory of production, the procedural requirements of the Central Excise Rules governing such movement and use are followed.

Central Excise rule amendment updates the list of designated Collectors and appellate Collector offices upon Gazette publication.
Amendment to the Central Excise Rules substitutes sub clauses in Rule 2, clause (iia) to list specific designated Collectors of Central Excise and specified Collectors (Appeals) for particular locations, and comes into force on publication in the Official Gazette.

Excise exemption for monofilament: no duty required where captively consumed in rope manufacture due to established non levy practice.
The Government directs that excise duty and special duty on monofilament (sub heading No. 3916.00) captively consumed in rope manufacture shall not be required to be paid where an established practice resulted in non levy during the specified period; the recognition of that practice is the basis for relief.

Exemption narrowed: amendment excludes malt from a general excise exemption, making malt subject to central excise.
The notification amends Notification No. 10/89-Central Excises by substituting the words "all goods," with "all goods, except malt," thereby excluding malt from the miscellaneous exemption under Chapter 11 and placing malt outside the exempted category under the existing tariff notification.

Duty exemption for excisable goods: DTA sales from EOUs/FTZs allowed subject to customs-equivalent duty floor and nil-rate exclusion.
Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.

Credit rate increase for central excise adjustment after amendment resulting in higher per kilolitre credit entitlement.
The Central Government, exercising powers under the Central Excise Rules, makes a limited amendment to Notification No. 231/87-C.E. by substituting the words and figures quoted in clause (b) of that notification with new words and figures, thereby altering the prescribed per kilolitre credit amount under the original notification.

Refund application procedure: prescribed Form R and administrative workflow for claiming and verifying excise duty refunds.
Amendment inserts Chapter VII-B and Rule 173S into the Central Excise Rules, 1944, mandating that any person claiming excise-duty refund must submit a duplicate application in Form R to the Assistant Collector having jurisdiction, and comply with statutory refund provisions. Form R prescribes grounds, supporting documents, specifics of original payment, claimant declarations (including non-recovery from others and an undertaking to repay erroneous rebates within six months), payment mode, sanctioning authority certification, and CAO post-audit verification to ensure treasury credit and record matching prior to payment.

Commencement of Act: Central Excises and Customs Laws (Amendment) Act, 1991 appointed to come into force on specified date.
The Central Government, under the authority of sub-section (2) of Section 1 of the Central Excises and Customs Laws (Amendment) Act, 1991, by Notification No. 30/91-C.E. (N.T.) dated 19-9-1991, appoints the 20th September, 1991 as the date on which the said Act shall come into force.

Excise exemption for trailers with diesel generators limits duty to that payable on the fitted generating sets for defence supply.
Exemption limits excise duty on trailers fitted with diesel generating sets supplied to the Ministry of Defence for official purposes so that duty does not exceed the amount payable on the diesel generating sets fitted on those trailers, provided the trailers fall within the Central Excise Tariff Schedule and the exemption is exercised under the government's public interest powers.