Tariff classification amendment: substituted excise tariff headings to align exemptions with the updated schedule, effective at commencement.
Amends notification No. 11/2017-Central Excise by substituting specified tariff headings in the table of exemptions to align that notification with the amended Fourth Schedule; the substitutions update the tariff classification entries for listed serial numbers and take effect from the stated commencement date, thereby revising the tariff references applicable to miscellaneous exemptions under the Central Excise framework.

Tariff classification update: Fourth Schedule Chapter amended to substitute BIS standards references and revise fuels' duty structure.
Amendment to Fourth Schedule Chapter 27 substitutes supplementary notes to require citation of the latest Bureau of Indian Standards versions and replaces multiple sub headings and tariff items to reclassify naphthas, solvents, motor and aviation gasoline, kerosene, gas oils, diesel grades, fuel and marine oils, base and lubricating oils, and biodiesel-containing petroleum preparations, with specified product descriptions tied to BIS standards and duty indicators for certain fuels; the notification comes into force on publication in the Official Gazette.

Amendment to notification extends statutory deadline by substituting the previously prescribed date with a later date.
Amendment substitutes the operative date in rule 3(1) of Notification No. 05/2019-Central Excise-NT, replacing the previously prescribed date with a later date, thereby extending the period to which that rule's regulatory consequence applies; the change is issued under the Finance Act authority and published as an official Ministry of Finance notification in the Gazette.

Sabka Vishwas Scheme applicability extended to specified legacy enactments including cine workers cess, tea, sugar, industries and finance laws
The Central Government specifies that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall apply to specified legacy enactments, including laws governing cine workers welfare cess, industry development and regulation, sugar export promotion and production regulation, tea, and selected Finance Acts, under the authority conferred by clause (c) of section 122 of the Finance (No. 2) Act, 2019.

Corrigendum to central excise notification: substitution of SCN reference updates the adjudication entry in the notification.
Corrigendum to Notification No. 03/2019 Central Excise (NT) replaces, in column (4) of the notification's table, the entry "Adjudication of SCN F. No. DRI/BZU/F/04/2006 dated 13.05.2008" with "Adjudication of SCN F. No. DRI/SRU/Inv-6/2008 dated 20.01.2009", correcting the adjudication reference published in the Gazette.

Excise duty on aviation turbine fuel for RCS UDAN flights extended, continuing concessional levy for eligible operators.
Amendment revises the concession's temporal scope to expire three years from commencement of operations of an RCS UDAN airport, heliport or waterdrome or at the end of the scheme period, whichever is earlier, and substitutes the tariff table entry to treat aviation turbine fuel drawn by selected airline or cargo operators for RCS UDAN flights from such aerodromes under the concessional basic excise provision; effective 26th August, 2019.

Sabka Vishwas scheme: electronic declarations, committee estimates, 30 day payment, and discharge certificate on proof of withdrawal.
Declarations under section 125 must be filed electronically in Form SVLDRS-1 for each case; the designated committee verifies declarations (except certain voluntary disclosures), issues an electronic estimate in Form SVLDRS-2 where its estimate exceeds the declarant's amount and offers personal hearing, and issues the statement of amount payable in Form SVLDRS-3 within prescribed timelines. Declarants must pay the SVLDRS-3 amount electronically within thirty days and furnish electronic proof of withdrawal of appellate writs where required; upon payment and proof the committee issues an electronic discharge certificate in Form SVLDRS-4.

Commencement of Sabka Vishwas Scheme: government appointed a commencement date for the scheme to come into force.
The Central Government, exercising the power under sub section (2) of section 120 of the Finance (No. 2) Act, 2019, by notification appoints a specific date as the day on which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall come into force, thus bringing the Scheme's provisions for legacy indirect tax dispute resolution into operation.

Delegation of Central Excise powers: appointment of a customs officer to exercise adjudicatory authority under Central Excise Act.
The Board appoints the Pr. Commissioner/Commissioner of Customs, Nhava Sheva-II, JNCH as a Central Excise Officer and delegates to that officer the powers of the Pr. Commissioner/Commissioner of Central Excise to adjudicate the show cause notice specified in the table relating to M/s T.M. Synthetics Pvt. Ltd. & others, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 3(1) of the Central Excise Rules, 2017; a corrigendum later corrected the textual reference to that adjudication entry.

Excise exemption for crude petroleum produced under specified production sharing contracts and NELP blocks via international bidding.
Exempts crude petroleum oils and oils obtained from bituminous minerals produced in specified Production Sharing Contract fields or in NELP exploration blocks awarded through international competitive bidding from the whole of the excise duty leviable under the Fourth Schedule to the Central Excise Act, limited to the enumerated fields and NELP blocks meeting the stated contractual and bidding criteria.

Special Additional Excise Duty relief on petrol and diesel fixes reduced rates and excludes export clearances.
Special Additional Excise Duty on petrol and high speed diesel is exempted to the extent the duty exceeds the rates specified in the schedule. Petrol is subjected to the prescribed per-litre rate, while high speed diesel oil is at nil duty. The exemption is limited to the specified excisable goods and does not apply to goods cleared for export.

Additional duty of excise on petrol and diesel is capped at specified rates under a public-interest exemption.
Additional duty of excise on motor spirit and high speed diesel oil is restricted to specified per-litre rates under a public-interest exemption issued under the Finance Act, 2018 read with the Central Excise Act, 1944. The notification exempts the listed goods from so much of the additional duty of excise as exceeds the prescribed amount, thereby fixing the effective duty at the stated rates for the two petroleum products.

Tobacco excise: government exempts specified tobacco products from duty above prescribed basic rates per schedule.
Exempts specified Chapter 24 tobacco and related products from excise duty to the extent duty exceeds the stated basic rates by setting a rate ceiling for each listed tariff heading and description (expressed as per-thousand amounts, percentage rates, or nil). The table enumerates cigarettes, tobacco preparations, chewing tobacco, snuff, extracts and other categories with corresponding maximum excise rates, and the instrument notes later supersession by a subsequent notification.

Central Excise notification amendment under section 5A removes the chapter 24 entry and deletes related table heading and Sl. No.1.
Amendment to Notification No. 11/2017-Central Excise omits the words "of the First Schedule" from the TABLE column (2) heading and deletes the serial entry at Sl. No. 1 together with the entries relating thereto, thereby removing the exemption entry associated with chapter 24 from the miscellaneous exemptions table.

Central Excise appointment confers adjudicatory powers on a designated customs commissioner for a specified show cause notice.
The Central Board of Indirect Taxes and Customs, under clause (b) of section 2 of the Central Excise Act, 1944 read with sub rule (1) of rule 3 of the Central Excise Rules, 2017, appoints specified officers as Central Excise Officers and vests them with the powers of Central Excise Officers. The Principal Commissioner/Commissioner of Customs, Nhava Sheva I, JNCH is designated to exercise those powers for adjudication of show cause notice F.No. DRI/BZU/F/04/2006 dated 13.05.2008 issued to M/s Tini Pharma & others.

Website reference update: central excise notification replaces prior web address with the new official portal for electronic access.
The notification amends an earlier central excise notification by substituting the prior web address with the new official portal address under the powers conferred by sub rules of the Central Excise Rules, effecting a textual update to the cited electronic access point while leaving substantive obligations unchanged.

Paperless export scrip utilisation procedure: electronic registration and customs debit validation enable excise exemption subject to compliance.
Electronic paperless MEIS and SEIS scrips for ports enabled on the customs automated system are permitted subject to conditions: registration of the scrip with the Customs Authority; presentation of scrip details with supplier/manufacturer invoice specifying the jurisdictional Central Excise Officer and goods/duty particulars; electronic debiting by the Customs Authority with written advice to the Officer; an undertaking by the scrip holder to cover any short debit with interest; endorsement and validation of clearance particulars by the Officer; issuance of attested copies to holder and manufacturer; and entitlement to drawback or CENVAT credit against the debited and validated scrip amount.