Central Excise exemption wording amended: 'whether vulcanized or not' replaced by 'and unvulcanized' in relevant notification.
Amendment to Notification No. 71/68-C.E. substitutes the words "whether vulcanized or not" with the words "and unvulcanized", effected under the powers of section 5A(1) of the Central Excises and Salt Act, 1944, thereby changing the descriptive wording in the tariff exemption entry.

Excise tariff amendment adjusts ad valorem treatment and eligibility conditions for specified plastic goods and plastic fabric bags.
Amendment revises Notification No. 53/88 C.E. by substituting tariff entries, increasing ad valorem rates for specified plastic products, adding a proviso denying concession where input duty credit under rule 57A has been availed, and inserting a new entry for bags or sacks and their fabrics woven from plastic strips or tapes with an ad valorem rate.

Central Excise tariff amendments revise notification entries, alter duty rates, and amend exemptions for specified glassware and goods
Amendments modify seven Central Excise notifications by omitting specified serial entries, substituting revised tariff descriptions and product entries-particularly for various glassware processes-and altering stated ad valorem duty expressions and a monetary duty figure in the respective Tables and Schedules, thereby changing tariff classifications, descriptive entries, and duty expressions.

Exemption addition: specified anticonvulsant drugs added to central excise exemption list under section 5A amendment notification.
The amendment adds five anticonvulsant medicines-Carbamazepine, Primidone, Phenobarbitone, Phenytoin and Sodium Valproate/Valproic Acid-to the Annexure of Notification No. 30/88-C.E., effected under section 5A of the Central Excises and Salt Act, 1944 by Notification No. 37/91-C.E.

Excise duty exemption establishes capped ad valorem rate for specified cephalosporin intermediates under central tariff provisions.
Central Government exempts specified cephalosporin-related chemical intermediates within Chapters 28 or 29 from that portion of basic excise duty in excess of an ad valorem cap, fixing the effective rate of duty on the listed goods at the capped ad valorem rate; the notification names 6 APA, 7 ACA, 7 ADCA and 7 Amino 3 Chloro 3 Cepham 4 Carboxylic Acid and ties the concession to their tariff classification.

Excise exemption for specified tariff chapter inputs used in bulk drug manufacture, subject to prescribed procedural conditions.
Exemption is granted from the whole of excise duty for goods specified in the annexed Table falling within Chapters 28 or 29 when used in the manufacture of bulk drugs listed in the First Schedule to the Drugs (Prices Control) Order, subject to the condition that use outside the factory of production requires observance of the procedural requirements set out in Chapter X of the Central Excise Rules, 1944.

Central excise exemption scope expanded to include oleum and specified chemical intermediates, with revised tariff classification applied.
The Government, invoking section 5A(1) of the Central Excises and Salt Act, 1944, amends prior Central Excise notifications: substituting "sulphuric acid and oleum" for references to "sulphuric acid" in Notification No. 81/75; inserting a list of specified chemical substances into the Annexure of Notification No. 43/88; and substituting the tariff classification entry in the Table annexed to Notification No. 21/90 against S. No. 2 with the specified headings.

Exemption for Chapter 29 inputs used within factory: specified in house inputs relieved from excise duty when used in manufacture.
Exemption from central excise duty is provided for goods within Chapter 29 when used within the factory of their production in the manufacture of specified goods, removing the whole excise duty otherwise leviable. The relief applies to bulk drugs (including salts, esters and derivatives as defined by the Drugs (Prices Control) Order, 1987), goods under sub heading 3808.10, and fertilisers as defined by the Fertiliser (Control) Order, 1985.

Excise exemption for methyl methacrylate monomer produced from import duty paid plastic scrap removes excise levy when customs duty paid.
Exemption applies to methyl methacrylate monomer produced from scrap of plastics on which additional customs duty has already been paid, relieving such monomer from the whole of the excise duty leviable under the tariff schedule; the exemption is effected by executive power under the central excise statute and conditions it on the prior payment of customs additional duty on input scrap.

Excise exemption for phosphogypsum removes the full duty specified in the tariff schedule for that commodity.
The central government, invoking its statutory power and citing public interest, exempts phosphogypsum classified under Chapter 28 of the Central Excise Tariff Schedule from the whole of the excise duty specified in that schedule, thereby removing the levy otherwise payable on that commodity.

Excise exemption for goods under a tariff subheading removes levy temporarily under statutory public interest authority.
A statutory notification exempts goods described under a specified tariff subheading from the whole of the excise duty leviable under the Central Excise Tariff Schedule, exercised under statutory power on public interest grounds and limited to a defined period during which the exemption remains in force.

Excise exemption for white phosphorus used in manufacture of specified phosphorus compounds, subject to prescribed procedural compliance.
Exempts white phosphorus within Chapter 28 when used to manufacture phosphorus trichloride, phosphorus pentasulphide or trimethyl phosphite from the whole of the excise duty leviable thereon; if such use is outside the factory of production the procedure in Chapter X of the Central Excise Rules, 1944, must be followed.

Additional duty amendment on non-levy sugar substitutes the excise tariff table entry altering the applicable rate.
The Central Government, invoking powers under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, amends Notification No. 103/89-Central Excises by substituting the entry in the annexed Table at S. No. 2, column (4) with the rate "Rs. 37 per quintal" for non-levy sugar under sub-heading 1701.39.

Input duty credit rules allow assistant collector discretion to permit credit for inputs received before acknowledgement, subject to conditions.
The amendment authorises the Assistant Collector to allow credit of duty paid on inputs received immediately before obtaining the dated acknowledgement of a declaration, where inputs are in stock or received in the factory on or after the notified commencement threshold, or used in manufacture of final products cleared on or after that threshold, provided no credit was taken under any other rule or notification and the inputs are not used in manufacture of exempt or nil rated final products. A subsequent sub rule permits similar credit where inputs are in stock or received after filing the declaration or used in products cleared after filing, subject to the same exclusions.

Rule 56A credit extended to specified fibres and yarns where duty on listed raw materials is allowed as input tax credit.
Extends the Rule 56A facility to permit credit of excise duty or additional duty already paid on specified raw materials and component parts against specified finished polyester, artificial and acrylic fibres and filament yarns, identifying the relevant tariff headings and the listed raw materials whose duties shall be allowed as credit under sub rule (2) of Rule 56A.

Central Excise exemption scope expanded and clarified, altering eligible goods and input-credit conditions under notifications.
The instrument amends eleven Central Excise notifications by substituting and deleting descriptive and tariff language to broaden or clarify the scope of exempted goods, replacing partial-exemption wording with relief for the whole duty specified in schedules, altering monetary entries in notification tables, inserting a proviso denying exemption where input duty credit has been taken under specified rules, and adding an explanatory provision protecting exemption where incidental or involuntary by products arise in manufacture.

Excise exemption for solid fuel briquettes grants full duty relief for agricultural waste derived fuels under central authority.
Exemption of excise duty is granted for solid fuel briquettes manufactured from agricultural wastes, with the Central Government using its statutory powers to exempt those briquettes from the whole of the duty otherwise leviable, on the stated ground of public interest, thereby providing tariff relief to manufacturers converting agricultural residues into fuel.

Amendment to notification updates the excise tariff schedule and adds multiple specified oil entries to the table.
Amendment to Notification substitutes the entry for the first listed item in the notification Table with a new value and inserts eleven new sequential Table entries after the fifteenth item, each naming a specific vegetable or seed oil and specifying an excise tariff amount, thereby updating the tariff schedule under the earlier notification.

Amendment to Central Excise rule inserts bakery shortening alongside margarine in existing notification under Rule 57K.
Amendment under Rule 57K inserts the words "and bakery shortening" after "or margarine" in clause (i) of Notification No.45/89-Central Excises, thereby expanding the clause to include bakery shortening alongside margarine as part of the notified category.

Excise duty exemption for soapstone: statutory public interest power confers full relief for goods under the specified tariff heading.
The Central Government, invoking its statutory power to act in the public interest, exempts soapstone classified under the specified tariff heading of the Central Excise Tariff Act, 1985 from the whole of the excise duty leviable on that item as specified in the Schedule to the Tariff Act.