Tariff amendment for small paper mills: prescribes tiered excise duty rates and extends concession to unconventional paper.
Amendment replaces the tariff TABLE in Notification No. 138/86 to prescribe tiered effective rates of duty for paper and paperboard produced by small paper mills, tying specified per tonne duties to successive bands of aggregate clearances, and substitutes a proviso excluding paper and paperboard under specified tariff headings from the notification's exemption.

Central Excise amendment removes redundant exemption entries from earlier notification, altering tariff exemptions under statutory authority.
Notification 41/90 amends Notification No. 43/86 by omitting S. No. 1 and the entries relating thereto from the Table, and by omitting the Explanation, effectuating a targeted removal of redundant exemption provisions under the statutory authority conferred on the Government.

Use of power-driven equipment permitted in handmade paper manufacture, authorizing limited Cylinder Mould Vat use under excise amendment.
The notification amends Notification No. 219/69 by omitting the terminal conjunction in item (i) and inserting a proviso that permits use of power-driven sheet forming equipment, namely the Cylinder Mould Vat up to a prescribed width, in the manufacture of the specified paper and paper-board.

Excise duty exemption continues for paper splints and paper labels, removing levy on specified paper goods.
The government exempts paper splints for matches and paper labels, both falling within Chapter 48 of the Central Excise Tariff, from the whole of the duty of excise leviable thereon by issuing a notification exercising powers under the Central Excises and Salt Act, thereby continuing existing concessionary treatment for those specified goods.

Excise exemption for paper goods: specified duty caps and conditional nil duty for waste from duty-paid paper.
Exempts specified Chapter 47 goods from excise duty above prescribed capped rates; all goods under 47.01 are nil, while waste and scrap of paper or paperboard under 4702.00 are subject only to the reduced rate unless a conditional nil duty applies when such waste or scrap arises from paper or paperboard on which appropriate excise or additional customs duty has been paid. The notification deems paper or paperboard purchased from the market to have paid such duty.

Excise exemption for resin bonded bamboo mats removes central excise duty where mats meet the specified resin bonded hand woven definition.
Exemption from excise duty is granted for resin bonded bamboo mats falling under Chapter 44; the Government exempts such mats from the whole of the duty leviable under the Tariff Schedule. The notification defines resin bonded bamboo mats as mats produced by compressing two or more plies of only hand woven bamboo mats with the aid of resins.

Excise exemption continues: rubber balloons excluded from excise duty under a tariff-based notification in the public interest.
The notification continues an excise exemption for rubber balloons falling under the specified tariff description by removing the whole excise duty specified in the Schedule, exercising statutory power to grant exemptions in the public interest and implementing the relief through a formal notification.

Excise duty rates for tyres and tubes prescribed, establishing category-based per-unit duties and substituting the prior tariff table.
Prescribes category specific per unit excise duty rates for tyres and tubes by substituting the TABLE in a prior notification, listing fixed rupee duties for specified vehicle types, tyre constructions and rim/tyre size categories, and including entries for tractor tyres, trailer tyres, off road equipment tubes and other specified sizes.

Effective duty rate change for specified ADV tyres prescribed, replacing prior tariff entry and omitting the explanatory clause.
Amendment prescribes a revised effective rate of duty for specified ADV tyres under sub section (1) of section 5A of the Central Excises and Salt Act, 1944 by substituting the TABLE entry against serial number two, column three with a new per tyre rate and omitting the Explanation previously appended to notification No. 58/88 Central Excises.

Exemption for reclaimed rubber used on animal-drawn vehicle tyres clarified by substituting proviso item to specify eligible end-use.
The Central Government, under section 5A(1) of the Central Excises and Salt Act, 1944, issues Notification No. 33/90 substituting item (iii) in the first proviso of Notification No. 353/86 so that the exempted material is specified as reclaimed rubber "of a kind used on animal drawn vehicles or hand-carts," thereby clarifying the eligible end-use for the exemption.

Exemption restriction: tyres and tubes bearing another's brand name no longer qualify for the excise exemption.
The amendment excludes from the excise exemption tyres, tubes and flaps affixed with the brand name or trade name (registered or not) of another person; clarifies that such affixation does not, by itself, deem the goods to have been manufactured by that other person; and defines "brand name" or "trade name" to include names or marks, whether registered or not.

Exemption amendment: Certain tariff entries for unhard vulcanized rubber piping and tubing removed, altering excise relief.
The Central Government, exercising its statutory amendment power under the Central Excises and Salt Act, issued Notification No. 31/90-C.E. (20-3-1990) to amend Notification No. 197/67-Central Excises (29-8-1967) by omitting S. No. 2 and S. No. 3 and the corresponding entries in the TABLE relating to piping and tubing of unhard vulcanized rubber.

Excise duty adjustments: revised ad valorem and per unit duty treatment for polystyrene, PVC, plastic floor coverings and PU foam waste.
Amendments revise central excise notifications to increase ad valorem duties for polystyrene and specified plastic floor coverings, prescribe an updated effective duty description for PVC paste grade, and set revised duty treatment and per unit rates and clearance limits for flexible polyurethane foam and its waste, parings and scrap by substituting and inserting entries in the tables of prior notifications.

Excise duty exemption for animal feed ingredient wet cake used in captive manufacture of animal feed.
Exemption removes the whole excise duty on Animal Feed Ingredients wet cake falling under the stated tariff entry when used within the factory of production for manufacture of animal feed, pursuant to powers under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, as specified in the Central Excise Tariff Schedule.

Excise duty cap: organic surface agents limited to a specified ad valorem rate; excess duty exempted.
The Central Government exempts goods falling under the tariff subheading for organic surface agents from any excise duty in excess of the amount calculated at a 25% ad valorem, invoking its exemption powers and establishing a ceiling on excise liability for those goods.

Excise duty exemption for specified Chapter 33 goods limits levy by ad valorem rate, subject to licence and use conditions.
The Central Government exempts specified Chapter 33 goods from excise duty to the extent the duty exceeds specified ad valorem rates, subject to conditions listed in the Table. The Table ties each listed good to a tariff heading, sets the maximum ad valorem rate for levy, and imposes conditions where applicable, including manufacturing licence requirements, retail price control compliance, and intended industrial use or packaging restrictions.

Excise duty cap for optical bleaching agents limits basic duty, exempting amounts above the prescribed ad valorem rate.
The Government exempts goods under tariff sub heading 3204.30 (optical bleaching agents) from that part of basic excise duty which exceeds the amount computed at a specified ad valorem rate, thereby capping payable duty at that ad valorem rate under statutory exemption powers.

Excise duty exemption for rifampicin formulations: specified single ingredient and combination antitubercular medicines relieved from central excise obligation.
Exemption from whole central excise duty is provided for single ingredient Rifampicin formulations and formulations combining Rifampicin with Isoniazid, and Rifampicin with Isoniazid and Pyrazinamide, falling under the medicaments tariff heading. Covered products are defined as medicaments processed from the named bulk drugs, with or without inert pharmaceutical aids that do not interfere with therapeutic activity, intended for diagnosis, treatment, mitigation or prevention of disease in humans or animals; substances outside drug control provisions are excluded.

Effective excise duty limitation imposed for dimethyl terephthalate and terephthalic acid, capping duty at prescribed per kilogram rates.
Exempts goods under the specified Central Excise Tariff sub headings for dimethyl terephthalate and terephthalic acid from so much of the leviable excise duty as is in excess of the amounts calculated at the per kilogram rates specified in the notification (dimethyl terephthalate at Rs. 3.60 per kilogram; terephthalic acid and its salts at Rs. 4.40 per kilogram).

Rescission of central excise exemption notifications withdraws specified tariff exemptions and terminates their effect from the notified commencement.
Rescinds two specified central excise notifications by exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, thereby withdrawing the named miscellaneous tariff exemptions and terminating their effect as of the notified commencement date.