Central excise notification amendments extend exemption expiries and revise tariff entries including ad valorem substitutions.
Amendments change several central excise notifications by inserting finite continuation clauses for exemption periods, deleting a table entry, substituting specified Table tariff entries with 20% ad valorem charges, and adding an explanatory exclusion limiting the scope of "Flat belts or beltings" to exclude 'fan' or 'V' belts.

Effective duty rate on paper from unconventional raw materials caps excise liability, exempting excess above ad valorem rate.
Exempts from excise duty the portion of duty on paper and paperboard that exceeds the amount calculated at an ad valorem rate of 15 per cent where the goods are manufactured from the stage of pulp in the same factory and such pulp contains not less than 50 per cent by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

Customs duty exemption for specified chemical imports reduces basic duty and removes additional duty subject to import-use conditions.
Exemption reduces the basic customs duty to specified effective ad valorem rates and removes the additional duty under the Customs Tariff for listed goods in Chapters 28, 29 and 38 when imported into India, provided the goods meet the stated import-use conditions - namely use in manufacture of fertilizers for anhydrous ammonia and phosphoric acid, use in manufacture of raw cubic zirconia for zirconium and yttrium oxides, and an unconditional nil rate for gibberellic acid.

Customs exemptions for specified chemicals and bulk drugs reduce effective duty rates where imports meet reactor or drug-manufacture conditions.
Notification limits customs liability on specified goods in Chapters 28-30 by exempting that portion of duty exceeding the amount calculated at stated effective rates in the Table, subject to conditions. The Table lists particular substances and categories, prescribes an effective rate for each, and attaches use-based conditions for reduced duty on items such as reactor fuel components and bulk drugs intended for manufacture of listed life saving medicines.

Exemption for paper made from unconventional raw materials limits excise duty to a capped ad valorem rate on initial clearances.
Exempts Chapter 48 paper and paperboard manufactured starting at pulp containing not less than 50% unconventional-pulp by weight, from excise duty in excess of the amount computed at 10% ad valorem, for first clearances from a factory up to an aggregate of 33,000 tonnes in a financial year. Exemption is subject to disqualification if prior year clearances exceeded the tonnage, if the factory has bamboo or wood pulp plant, or if the manufacturer avails a specified alternative exemption; rules clarify aggregation and exclusions for nil-rated or otherwise exempt clearances.

Effective duty rate on paper products limited via conditional excise exemption for goods using unconventional raw materials.
Notification under section 5A exempts Chapter 48 goods from excise in excess of amounts calculated at the Table rates, fixing an effective 10% ad valorem duty for paper, paperboard and articles where pulp (from the pulp stage) contains not less than 75% by weight of pulp from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags; and a 10% ad valorem duty for packing cases made from paperboard whose manufacture uses raw materials composed of at least 90% pine needles.

Effective customs duty rates for specified Chapter 29 goods cap import duty at prescribed ad valorem levels.
The Central Government prescribes effective customs duty rates for specified Chapter 29 goods, exempting imports from that portion of duty exceeding the stated ad valorem rates for each listed item, and applies limited conditions for certain entries including actual user import for manufacture of butachlor, Government of India import of DDT (technical), and import of DDT formulations for the National Malaria Eradication Programme.

Customs tariff amendment changes exemption scope and replaces tariff tables altering duty rates and importer declaration requirements.
Amendments substitute text and Tables in five customs notifications to change exemption scope and duty calculation: omission of a sacramental wine phrase and conversion to a pure ad valorem rate; substitution of a proviso requiring an importer declaration that planting material is only for sowing or planting; replacement of tariff Tables setting specified standard and preferential rates for listed agricultural items; and replacement of a Table to prescribe nil duty on certain petroleum headings and on goods imported for power generation.

Excise duty exemption for packaging materials enables duty-free kraft paper and cartons when authorised for horticultural produce packing.
Exemption from excise duty applies to kraft paper, kraft paperboard and cartons made therefrom when intended for packing horticultural produce, subject to conditions: specified quantities must be authorised in writing by the Managing Director of the State Horticultural Produce Marketing and/or Processing Corporation; manufacturers must follow Chapter X of the Central Excise Rules; carton clearances must be authorised in writing by that Managing Director; and manufacturers must produce a certificate from the Corporation's Managing Director, within periods set by the Assistant Collector, confirming use for packing horticultural produce.

Excise duty exemption limits duty on specified paper and related goods to prescribed ad valorem rates.
The Government caps excise duty on specified Chapter 48 goods by exempting duty in excess of the ad valorem rates set in the Table: specified papers supplied to a braille press, paper splints for matches, asphaltic roofing sheets, and paper pulp moulded trays attract Nil effective duty; cellulose insole board or sheets attract 10% ad valorem; and goods under headings 4811.30 and 4823.90 (except certain plastic-impregnated sheets) attract 20% ad valorem.

Customs duty exemption for imported goods used in fertiliser manufacture subject to importer undertaking and compliance requirements.
Exempts all goods falling under Heading No. 27.10 from basic customs duty and the additional duty under section 3 when imported for manufacture of fertiliser, provided the importer gives an undertaking that the goods will be so used, maintains and produces certified accounts of receipt and consumption at the place of manufacture within three months (or extended period), and agrees to pay on demand the duty differential if these conditions are not complied with.

Effective customs duty rates set for specified hydrocarbon imports, with ceilings and definitional smoke-point criteria.
Notification exempts specified imported goods under the Customs Tariff First Schedule from customs duty in excess of stated effective ad valorem rates by tariff heading in Chapter 27, specifying reduced rates for low-ash coking coal and nil rates for kerosene and naphtha, and providing definitional criteria and the smoke point test method for identifying kerosene.

Effective duty rates: Chapter 44 goods subject to prescribed reduced excise rates and specified conditional exemptions.
Exempts specified Chapter 44 goods from excise duty above the effective rates specified in the Table under powers of section 5A(1) of the Central Excises and Salt Act, 1944. The Table prescribes nil effective duty for wood veneers for match boxes, nil effective duty for wood and articles of wood when used in specified in factory manufacture or where manufacture is ordinarily without power, a 10% ad valorem rate for goods under headings 44.06 and 44.07, nil for certain doors, and nil for resin bonded bamboo mats with explanatory definitions.

Excise duty exemption tiers for small scale tread rubber manufacturers subject to turnover and quantity eligibility limits.
Exemption from specified Central Excise duty rates is provided for small scale manufacturers of tread rubber and related compounds cleared for home consumption, subject to three sequential effective duty ceilings tied to aggregate quantity bands in a financial year. Entitlement is conditioned on prior year or current year ceilings for aggregate value of all excisable clearances and aggregate quantity of the specified goods, with factory level disqualifications and a declaration mechanism for newly active manufacturers or factories. Goods bearing another person's brand are excluded from the exemption and from certain aggregate computations.

Customs duty exemption limits duty on specified Chapter 26 imports by prescribing fixed effective ad valorem rates for relief.
The Central Government exempts goods specified by heading or sub heading in Chapter 26 from that portion of customs duty exceeding the amount calculated at the prescribed effective ad valorem rate. The exemption applies only to the listed tariff entries and substitutes the specified effective rate for the higher duty otherwise leviable on importation; particular product exceptions for certain headings are noted in the Table.

Customs duty adjustment: effective import duty rates set for specified goods, altering exemption scope and applicable ad valorem rates.
Central Government under section 25(1) of the Customs Act exempts specified imported goods from that portion of customs duty in excess of the amount calculated at the effective rate shown in the annexed Table; the Table lists goods and their effective duty treatments, including nil rates for certain phosphates and specified effective/ad valorem rates for graphite, magnesia/magnesite products and high purity alumina.

Duty exemption for specified tyres sets effective excise rates and conditional nil rate for power tiller manufacture.
The notification fixes effective excise rates for specified Chapter 40 goods by reducing the duty payable to the rates in the Table and imposing any listed conditions. Tyres, tubes and flaps used in manufacture of power tillers qualify for a nil effective rate subject to Chapter X procedural compliance where use is outside the factory. Separate ad valorem effective rates are prescribed for aero tyres and power tiller tyres, tubes for aero tyres, and specified gun carriage tyres and their tubes, each tied to the product's chapter or sub heading.

Excise duty exemption on specified rubber goods limits duty to prescribed effective rates, subject to usage and process conditions.
Exempts specified Chapter 40 rubber goods from excise duty in excess of designated effective rates, subject to entry-specific conditions: preserved latex and certain rubber sheets are nil-rated; natural rubber latex is nil-rated when no manufacturing process uses power; most other rubber goods attract an ad valorem rate except specified tyre-resoling products; micro-cellular rubber sheets are nil-rated when used to manufacture footwear soles.

Effective customs duty rate: excess duty on specified Chapter 20 imports exempted where duty exceeds prescribed ad valorem calculation.
The Central Government, exercising statutory authority under the Customs Act, exempts specified Chapter 20 goods from that portion of customs duty under the First Schedule which exceeds the amount calculated at the prescribed ad valorem rate; the exemption applies on importation to the goods and headings listed in the notification's Table.

Customs duty exemption rates adjusted for certain Chapter twenty-one imports, reduced ad valorem rates specified for listed goods.
Notification under section 25(1) sets specified effective rates of customs duty for imports in Chapter 21 by exempting that portion of the First Schedule duty which exceeds amounts calculated at the ad valorem rates in the Table: heading 2104.10 at 55% ad valorem; heading 2106.90 at 60% ad valorem; and Chapter 21 milk food for infants and invalids at nil rate.