Effective duty cap on cement from mini plants limited to specified lower rate where capacity criteria met.
Exemption reduces excise duty on cement from specified mini cement plants to an effective lower rate per tonne when factories meet kiln-type and licensing-based capacity limits certified by a Director of Industries or the Development Commissioner for Cement; exclusions apply for production above a defined threshold and where another central exemption is claimed, and annual clearances for certain categories are capped.

Central Excise Notification amendment updates tariff descriptions and adds textile and yarn classifications to the excise schedule.
Amendment to the excise notification substitutes the description for artificial staple fibres and tow to expressly include tops, and inserts three new entries adding classifications for felt, non-wovens, carpets and other textile floor coverings (including felt), synthetic filament yarn whether or not textured, and artificial filament yarn whether or not textured, thereby expanding the schedule's textile and yarn categories under the specified tariff headings.

Modvat scheme amendments clarify duty equivalence and update tariff classifications to redefine eligible inputs and final products.
Amendments clarify duty-equivalence language in opening and proviso clauses, substitute certain tariff heading references and numeric entries in a proviso, expand a sub-heading reference, and replace the statutory Table mapping eligible inputs to final products, thereby updating which chapters and headings qualify under the Modvat credit scheme pursuant to rule 57A of the Central Excise Rules, 1944.

Exemption for branded biris limited by proviso excluding paper rolled biris from the notification's coverage.
The amendment substitutes the phrase concluding the original notification to provide that goods sold under a brand name remain exempt, but expressly provides that nothing in the notification shall apply to paper rolled biris, thereby excluding paper rolled biris from the branded-goods exemption.

Excise duty exemption on biris limits levy above a prescribed per thousand threshold, with apportionment between basic and additional duty.
The Central Government exempts biris, other than paper rolled biris under sub heading 2404.39, from excise and additional duty to the extent such levies exceed a specified amount per thousand units, and requires that duty so levied up to that amount be apportioned between the Tariff Schedule duty and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 duty in a fixed ratio.

Effective duty rates on cigarettes limit excise liability by category and require 65:35 apportionment between duty heads.
Exempts specified cigarettes under sub-heading 2403.11 by capping duty to prescribed effective rates per one thousand cigarettes for distinct non-filter and filter length categories, and requires apportionment of the duty between basic excise and additional excise on a 65 : 35 basis.

Excise exemption for specified soya food products removes the whole duty when classified under the stated tariff sub heading.
Soya cheese, soya yoghurt and soya tofu falling under sub heading No. 2107.91 are exempted from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985, by notification dated 25 July 1991, issued under the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on grounds of public interest.

Excise exemption: goods under a specified tariff sub heading relieved of excise duty under statutory power, superseding prior notice.
The Central Government, exercising statutory power under the excise statute, exempts all goods falling within a specified tariff sub heading from the whole of the excise duty leviable under the Schedule, and supersedes an earlier notification addressing the same goods.

Exemption for mutton tallow under a tariff sub-heading exempts the product from the whole excise duty levy.
The Central Government, exercising statutory power under the Central excise framework, exempts mutton tallow classified under the specified tariff sub-heading from the whole of the excise duty leviable on that entry in the Central Excise Tariff schedule, by means of a notification as a public interest measure.

Exemption for fixed vegetable oils removes excise duty liability for those goods under the central tariff.
The Central Government, in exercise of the powers under section 5A of the Central Excises and Salt Act, 1944, hereby exempts fixed vegetable oils falling under sub heading 1503.10 of the Central Excise Tariff from the whole of the duty of excise leviable thereon as specified in the Schedule, and supersedes the earlier notification formerly in force.

Exemption from excise duty: specified tariff subheadings subject to notified effective duty rates limiting excess levy.
Notification exempts goods under specified tariff sub-headings from excise duty to the extent that duty exceeds the notified effective rates; it supersedes an earlier notification and implements the exemption in the public interest by listing each sub-heading, describing the scope as all goods, and specifying the corresponding effective duty (including nil rates and one ad valorem effective rate).

Supply of zone-manufactured goods permitted to other zones or fully export-oriented units subject to prescribed permissions and conditions.
The amendment empowers the Assistant Collector, subject to prescribed conditions, to permit goods manufactured in a Zone to be supplied or transferred from a unit in that Zone to a unit in another Zone or to a fully export oriented unit, contingent on permission from the Development Commissioner and satisfaction of the conditions in para 413 of the Handbook of Procedures; it also adds an express item confirming such supplied/transferred goods are covered by the notification's conditions.

Customs exemption amendment: permits inter zone supply and transfer of goods to export oriented units subject to permissions.
The amendment authorises the Assistant Collector, subject to prescribed conditions, to permit supply or transfer of goods manufactured in a Zone to a unit in another Zone or to an Export Oriented Unit, contingent on Development Commissioner permission and compliance with conditions in the Handbook of Procedures. It further amends the conditions to explicitly include goods manufactured in the Zone which are allowed to be supplied or transferred to another Zone unit or to an Export Oriented Unit.

Supply of Zone-manufactured goods permitted to transfer to other zones or 100% EOUs subject to prescribed permissions.
The Assistant Collector may, subject to prescribed conditions, allow goods manufactured in a Zone to be supplied or transferred to a unit in another Zone or to a 100% Export Oriented Unit with Development Commissioner permission and satisfaction of the conditions in paragraph 413 of the Hand Book of Procedures; the notification's list of goods is amended to include such Zone-manufactured goods permitted for transfer or supply.

Permission for intra-zone transfers: Assistant Collector may allow supply to other zones or 100% EOUs subject to approval and handbook conditions.
The amendment empowers the Assistant Collector to permit goods manufactured in a Zone to be supplied or transferred to a unit in another Zone or to a 100% Export Oriented Unit, subject to conditions prescribed by the Assistant Collector, prior permission of the Development Commissioner, and compliance with para 413 of the Handbook of Procedures; it also adds an express item listing such transferable goods in the notification's specified goods conditions.

Supply/transfer authorization allows zone-manufactured goods to move to other zones or export units with required permission.
The Assistant Collector may, subject to prescribed conditions, allow goods manufactured in a Zone to be supplied or transferred from a unit in that Zone to a unit in another Zone or to a 100% Export Oriented Unit, provided prior permission is granted by the Development Commissioner and the conditions in para 413 of the Handbook of Procedures are satisfied; the amendment also adds such goods as an item in the notification's enumerated list.

Supply of Zone-manufactured goods permitted by Assistant Collector with Development Commissioner approval and Handbook conditions.
The amendment empowers the Assistant Collector to allow goods manufactured in a Zone to be supplied or transferred to a unit in another Zone or to a 100% Export Oriented Unit, subject to conditions prescribed by the Assistant Collector, necessary permission of the Development Commissioner and compliance with the conditions specified in the Handbook of Procedures; it also adds those goods to the list of items covered by the notification.

Customs auxiliary duty amendments update exemption entries, add phosphoric acid and reduce specified duty rates accordingly.
The instrument amends Notifications Nos. 23/91 to 27/91 Cus. by substituting, inserting and omitting specific Table and Schedule entries-including additions such as phosphoric acid and revised commodity descriptions-and by replacing one notification's Schedule in full. Two notifications reduce the stated auxiliary duty rate in their opening paragraphs and delete related Schedule entries, thereby updating the catalogue of goods and cross references that govern auxiliary duty exemptions.

Auxiliary duty exemption limits excess auxiliary customs levy on goods already exempt from basic customs duty.
The notification exempts goods partially or wholly exempt from basic customs duty from that portion of auxiliary customs duty which exceeds the amount calculated at a rate of forty per cent ad valorem of the value of such goods, subject to the conditions of the original exemption notifications listed in the schedule.

Exemption from auxiliary customs duty caps excess charges on specified imports, limiting additional duty where statutory caps apply.
Exemption from auxiliary duty of customs is granted for specified imported goods where the auxiliary duty leviable under the Finance Act exceeds a capped rate; the Central Government exempts the portion in excess of forty percent of the value of the goods as determined under customs valuation rules, applying to goods specified by chapter and heading in the First Schedule to the Customs Tariff Act when imported.