Service tax exemption for inter-bank foreign currency transactions removes levy on bank to bank and money changer forex services under Finance Act provisions.
Exempts the taxable service of inter-bank purchase and sale of foreign currency provided by one bank or money changer to another, applying to services provided to any bank (including banks located outside India) or money changer by any other bank or money changer, and relieves those inter-bank foreign currency transactions from service tax leviable under the Finance Act.

Service Tax Exemption for export related road transport and foreign commission services, subject to documentation and compliance.
Exempts from service tax certain services used by exporters: road transport of export goods from container freight stations, inland container depots or place of removal to port or airport, and services of commission agents located outside India engaged to cause sale of exported goods. The exemption is subject to production of consignment notes for transport services, declaration of commission in shipping documentation, a ceiling linked to free on board value for commission services, specified exclusions, prior intimation in Form EXP1, and filing of certified half yearly returns in Form EXP2 with supporting originals and declarations.

Excise duty exemption on naphtha limits central excise to a specified ad valorem rate, capping leviable duty accordingly.
The notification exempts goods under specified tariff items and naphtha under heading 2710 from central excise duty to the extent that such duty exceeds the amount calculated at the rate of 14 per cent. ad valorem, thereby capping the leviable excise on those products; it supersedes an earlier notification and is predicated on the declared public-interest satisfaction.

MRP-based abatement adjusted by government amending prescribed rates for specified tariff entries under excise valuation rules.
The Central Government amends the MRP-based duty notification by substituting entries in column (4) of the table for specified serial numbers, thereby changing the prescribed rate of abatement for those listed items under the Central Excise (Non-Tariff) framework.

Effective Rate of Duty amended for specified excisable goods, substituting prior tariff entries with a uniform revised rate.
Amendment revises the effective rate of duty by substituting the entries in column (4) of the Table in the principal notification for the specified serial numbers, thereby modifying the tariff entries for those listed goods under the First Schedule to the Central Excise Tariff Act through notification-based substitution.

Return of records: seized or produced documents not relied for notice must be returned unless retention is ordered.
Insertion of rule 24A requires that books of accounts or other documents seized or produced, which were not relied on for issuing a notice under the Act or rules, be returned within thirty days of the issue of the notice or within thirty days from expiry of the period for issue of the notice; the Commissioner may order retention for reasons recorded in writing and the Central Excise Officer must intimate the assessee or person of such retention.

Service tax exemption for exporters: refund of service tax on specified export services subject to documentation and conditions.
Exempts specified taxable services received by an exporter and used for export of goods by granting a refund of service tax actually paid by the exporter, provided no CENVAT credit was taken and specified documentary, certification and procedural conditions are satisfied, including filing Form A-1 (and Form A-2 where required), submission within one year of Customs export clearance, and adherence to service-specific evidence requirements; refunds may be withheld after verification and are recoverable if export proceeds are not realised.

Service tax exemption for specified export promotion councils: taxable services under clause zzze relieved from whole service tax.
Exempts the taxable service in sub clause (zzze) of clause (105) of section 65 of the Finance Act, 1994, when provided by the listed export promotion associations, from the whole of service tax leviable under the Finance Act; the exemption is granted by Notification No. 16/2009 Service Tax and remains in force up to and inclusive of 31st March, 2010, with later insertions expanding the list by Notification No. 35/2009 Service Tax.

CENVAT credit amendments change write-off reversal and payment obligations, and adjust exempted supply payment rates for manufacturers and service providers.
The amendment excludes specified construction items (cement, angles, channels, CTD, TMT and similar items for factory structures) from the "factory of the manufacturer" classification; substitutes rule 3(5B) to require repayment of CENVAT credit when inputs or capital goods are fully written off, with a right to reclaim credit if those items are subsequently used for taxable manufacture or services; and revises rule 6(3)(i) to require manufacturers to pay five per cent of exempted goods' value and service providers to pay six per cent of exempted services' value.

Effective Rate of Duty amendments revise tariff entries for motor vehicles and medical devices, and limit application where input credit is taken.
Amendments to Notification No. 6/2006 revise tariff table entries to substitute effective duty rates and descriptions, insert new serial entries including a petrol-driven motor chassis entry attracting 8% plus a fixed charge per chassis, and add a nil-duty entry for a specified medical occlusion device. The Annexure is amended to provide that the notification does not apply where CENVAT Credit on inputs has been taken under the CENVAT Credit Rules, 2004.

Effective rate of duty revised for specified goods, altering multiple tariff entries and site-manufactured goods description.
Amendment to Notification No. 5/2006 revises table entries for goods of Chapters 54-82: multiple tariff entries are substituted to 8%, one entry substituted to Nil, and one descriptive entry replaced to specify "Goods manufactured at the site of construction for use in construction work at such site," with substitutions recorded against specified serial numbers in the principal notification.

Effective rate of excise duty on petroleum products amended; bio diesel blends exempted subject to duty compliance.
The notification amends the central excise effective rate table by substituting tariff entries to grant nil duty for naphtha used in fertilizer and ammonia manufacture (when fertilizer is cleared from the factory), replacing entries for motor spirit and High Speed Diesel with specified per litre excise rates for branded and non branded categories, inserting an exemption for diesel blended with bio diesel up to a capped proportion subject to payment of appropriate duties on components, and altering the duty column for multiple listed tariff entries to a revised uniform rate.

Duty exemption for coffee and tea pre-mixes introduced, and a prior tariff entry omitted, altering excise rates.
Amendment to the Central Excise tariff inserts a new entry for coffee or tea pre-mixes under Chapter 21 with an effective duty rate of Nil, effected by Notification No. 13/2009 amending Notification No. 3/2006. The amendment also omits S. No. 26A and its related entries from the Table, thereby changing the tariff schedule for goods of Chapters 1 to 25.

Exemption for synthetic filament tow allows processed imports for spinning when manufacturer lacks in plant filament production facilities.
A new table entry exempts synthetic or artificial filament tow procured from outside and subjected to the "tow-to-top" process when used for spinning by a manufacturer who does not have the facilities in his factory (including plant and equipment) to produce filament yarns.

Effective duty rates for textile goods set: cotton goods at reduced rate and filament yarns subject to higher rate.
The amendment substitutes the Table in Notification No.29/2004 to prescribe effective duty rates for textile chapters 50-63, distinguishing goods of cotton not containing any other textile material and specific categories such as filament yarns procured from outside and processed by manufacturers without in house filament yarn manufacture. It defines 'manufacture of yarns' for exemption purposes as filaments produced by polymerization of organic monomers or chemical transformation of natural organic polymers, and clarifies that cotton goods include articles made from cotton fabrics even if they contain certain non cotton ancillary items.

Excise exemption thresholds updated, clarifying threshold application and valuation method for DTA clearances by export-oriented units under excise rules.
Amendments substitute the TABLE entries for specified serial numbers to set exemption applicability "in excess of amount equal to" stated duty proportions and add an Explanation expressly providing that the value of goods for this purpose shall be determined in accordance with the statutory valuation provisions of the Central Excise law.

Small Scale Industry exemption amended to include printed laminated rolls for units not availing CENVAT credit.
The notification amends the Small Scale Exemption by substituting, in paragraph 4 clause (e), the phrase "PP caps, crown corks, metal labels, plastic bags" with "PP caps, crown corks, metal labels, plastic bags, printed laminated rolls," thereby adding printed laminated rolls to the enumerated inputs eligible for exemption where units do not avail CENVAT credit.

Special additional duty exemption for biodiesel-blended high speed diesel permits nil levy where appropriate excise duties are paid.
An amendment inserts an exemption granting a nil rate of special additional excise duty for high speed diesel blended with biodiesel where the blend predominantly consists of high speed diesel and the constituent fuels have had the appropriate duties of excise paid. "Appropriate duties of excise" is defined to include duties under the First and Second Schedules to the Central Excise Tariff Act, the additional duty under the Finance Act, 1999, and the special additional duty under the Finance Act, 2002, read with specified notifications.

Inclusion of Ethylene vinyl acetate copolymers under job work and small-scale exemption notifications expands covered materials.
The notification inserts a new preambular item in Notifications No. 83/94 and 84/94 to include materials described as Ethylene vinyl acetate copolymers (EVA compounds) falling under tariff item 3901 30 00 of the First Schedule to the Central Excise Tariff Act, 1985, thereby bringing EVA compounds within the scope of those notifications' preambular coverage.

Export quota for wheat products limited; exports allowed only via Customs EDI ports and monitored fortnightly.
Amendment substitutes the entry for ITC (HS) code 1101 to permit export of wheat flour (Maida), samolina (Rava/Sirgi), wholemeal atta and resultant atta as 'Free' subject to a limit of 6,50,000 tons from 3rd July, 2009 to 31st March, 2013, and conditions exports shall be allowed only from Customs EDI Ports.