Central Excise Registration: revised application and certificate formats require specific name and key-personnel disclosures and new certificate conditions.
Amendments require the registrant to state the name and style in which business will be conducted (no prefixes) and, where applicable, the proprietor or HUF name; partnership firms must list all partners; companies, societies and other business types must furnish details of chief executive or key management personnel, with additional entries on a separate sheet. The substituted Form RC prescribes a Registration Certificate that is specific to the premises and purpose, non-transferable, correctable only upon acknowledged application, valid while the activity continues unless surrendered, revoked or suspended, and granted without prejudice to others' rights over the premises or purpose.

Inland container depot designation for sector-specific SEZ grants customs depot status under the Customs Act by notification.
The Central Government notifies that the Sector Specific Special Economic Zone for the engineering sector at Village Rajoda, Taluka Bawla, District Ahmedabad, developed by M/s. N.G. Realty Private Limited, shall be deemed an inland container depot under the Customs Act, on the date specified in the notification, pursuant to powers under the Special Economic Zones Act, 2005.

Approval Committee constitution for an engineering sector SEZ establishes membership, ex officio representation and developer invitee
Constitution of an Approval Committee under the Special Economic Zones Act, 2005 to administer an engineering sector SEZ developed by a private developer. The Committee is chaired by the Development Commissioner with a prescribed substitute and is composed mainly of ex officio members from central departments (Commerce, Foreign Trade, Customs/Central Excise, Income Tax, Banking), two state nominated officers, and a developer representative as Special Invitee.

Special Economic Zone designation: Rajoda area notified as an engineering sector SEZ under the SEZ Act for development and operation.
Notification under the Special Economic Zones Act, 2005 designates a sector-specific Special Economic Zone for the engineering sector at Village Rajoda, Taluka Bawla, District Ahmedabad proposed by M/s. N.G. Realty Private Limited; the Central Government, satisfied with requirements under Section 3 and having granted approval for development, operation and maintenance, exercises powers under Section 4(1) and rule 8 to notify the enumerated survey parcels in Rajoda as an SEZ.

Anti-dumping duty rescission removes prior duties on imports from specified foreign origins under Customs Tariff Act powers.
Central government rescinds an earlier customs notification imposing anti-dumping duties on goods originating in or exported from specified foreign origins, exercising powers under the Customs Tariff Act and the procedural rules for identification, assessment and collection of anti-dumping duty, and withdraws the prior Gazette notification that had applied those measures.

Anti-dumping duty on phenol imposed with country-specific rates, effective from provisional date and payable in Indian currency.
Imposition of anti-dumping duty on phenol imports following findings of dumping, material injury and causation; the notification prescribes country- and export-route specific per metric ton duty rates for phenol under designated tariff items, applies duties retrospectively from the provisional duty date, requires payment in Indian currency, and specifies that the government issued rate of exchange prevailing on the bill of entry date shall govern conversion.

Tariff value update fixes new import valuation entries for brass scrap and poppy seeds under customs notification.
Substitutes the Table in Notification No.36/2001-Cus (N.T.) with an updated tariff-value schedule in US$ per metric tonne, retaining existing values for listed oils and setting revised tariff values for Brass Scrap (all grades) and Poppy seeds; issued as Notification No.12/2008-Customs (N.T.) under powers conferred by the Customs Act.

CENVAT credit reporting changes: revised ER forms require opening/closing balances, detailed credit sources and utilisation categories.
Amends Forms E.R.-1 and E.R.-3 to add opening and closing balance columns and to replace existing CENVAT credit tables with expanded tables enumerating sources of credit (inputs, imported inputs, capital goods, input services, inter unit transfers and specified special credits), categories of credit utilisation (duty on goods, removals as such, Rule 6 payments, inter unit transfers, service tax payments and other payments) and closing balance/total rows; instructions clarify that 'CENVAT' denotes Basic Excise Duty, 'Other duties' includes AED, SED, NCCD and cesses, and that miscellaneous payments include penalty, redemption fine and pre deposit.

Publication of Names allows public disclosure of persons adjudged for service tax evasion or non-payment after appeals conclude.
These rules authorize the Central Government to publish names and particulars of persons adjudged for service tax evasion or for non-payment of assessed amounts once appeal periods have expired or appeals have been disposed of. Commissioners must verify facts and forward a detailed proposal on the prescribed Annexure to the Chief Commissioner, who must examine it within fifteen days and may recommend publication to the Board. The Central Government may then cause publication in the Gazette, print or electronic media; the Annexure requires identity, offence details, amounts involved, adjudication and appeal status, reasons for publication and proposed particulars.

Service tax exemption for cross-border hotel booking services provided abroad and received by Indian hotels for foreign customers.
Exempts from service tax booking services for accommodation in an Indian hotel when the service provider is located outside India, the service is received by a hotel in India, and the customer is also located outside India; the exemption covers the whole of the service tax under section 66 read with section 66A of the Finance Act, and the notification defines "hotel" as a commercial boarding and lodging establishment.

MRP-based excise abatement prescribed for specified goods, fixing abatements and defining retail sale price for valuation.
Specifies an MRP-based abatement scheme under sub-section (2) of section 4A of the Central Excise Act, 1944 by listing tariff classifications and goods with corresponding abatement percentages of the retail sale price to compute dutiable value for packaged excisable goods. Defines retail sale price as the maximum packaged price to the ultimate consumer, expressly including taxes, freight, commission and related charges, which forms the base for applying the prescribed abatements.

Exemption from National Calamity Contingent Duty removes duty on specified polyester filament yarn tariff headings.
Central Government exempts specified goods within certain tariff headings of the First Schedule to the Central Excise Tariff Act, 1985 from the National Calamity Contingent Duty leviable under the Finance Act, 2001, exercising powers under section 5A of the Central Excise Act, 1944 read with section 136(3) of the Finance Act, 2001; the exemption covers listed polyester filament yarn classifications and related tariff items, relieving those goods from the whole of the duty.

Exemption for goods supplied to UN projects clarified: benefit applies only where goods remain in the project and are not withdrawn by suppliers.
The amendment inserts an Explanation clarifying that the excise exemption for goods supplied to UN or international organisation projects applies when goods brought into the project are not withdrawn by the supplier or contractor, and that the expression "goods are required for the execution of the project" must be construed accordingly.

Retail sale price determination clarified: declared price or market inquiries govern valuation, with highest price and tamper rules applied.
Rules require that where retail sale price is undeclared, misdeclared, obliterated or tampered with, the declared price of identical goods removed within one month before or after shall be taken; failing that, sample-based retail market enquiries at or about the time of removal shall determine the retail sale price. If multiple prices result, the highest price applies. Tampering that increases price makes the increased price applicable to goods removed one month before and after removal. If price remains unascertainable, determination follows the principles of section 4A and associated rules.

Service tax exemption for goods transport agency services: tax applies only on value exceeding a specified portion of gross charges.
Exempts service tax on goods transport agency services for transport of goods by road to the extent that it exceeds the tax calculated on a value equal to twenty five per cent of the gross amount charged by the goods transport agency, thereby treating a specified portion of gross charges as the taxable value; enacted under powers of the Finance Act and effective from 1 March 2008, later rescinded in 2012.

Removal of transport exemption: service tax exemption for road goods transport deleted, changing effective service tax treatment.
Notification No. 12/2008-Service Tax, issued under section 93(1) of the Finance Act, 1994, amends Notification No. 1/2006-Service Tax by omitting S.No.6 and the entries relating thereto from the Table, thereby deleting the exemption for carriage or transport of goods by road and altering the effective service tax treatment of road goods transport services.

Tariff value revised for specified goods based on printed retail price, distinguishing betel nut content and separate commodity category.
Prescribes revised proportions of the printed retail sale price to be used as the tariff value where the retail sale price is printed on the pack: differentiated proportions are prescribed for goods under tariff item 2106 90 20 (with a distinction for products containing betel nut up to a specified content and for other products in that item) and for goods under heading 2403, by substituting the Table entry for S.No. 2 in the principal notification.

Excise duty amendment revises rate entry for specified tariff item, altering duty treatment for listed goods.
The Central Government, invoking its statutory power under the Central Excise Act, amends Notification No.49/2006 Central Excise by substituting the entry in column (4) against S. No. 3 in the Table with a revised duty percentage, thereby altering the recorded duty treatment for the goods referenced in the principal notification.

Excise duty exemption modified: tariff headings substituted to redefine covered goods eligible for relief to specified units.
The schedule to Notification No.49/2003-Central Excise is amended by substituting, against Serial No.13, the entry in column (3) with the tariff headings "8471 or 8443 32 (except 8443 32 60 and 8443 32 90) or 8528 41 00 or 8528 51 00", thereby redefining the description of goods eligible for exemption under the notification pursuant to section 5A(1) of the Central Excise Act, 1944.

Tariff amendment: substitution of 'and' with 'or' in labelling and repacking provisions narrows scope of deemed manufacture.
Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes conjunctive wording in numerous chapter notes-replacing phrases using "and" with "or" in relation to labelling, relabelling and repacking-and implements targeted tariff-item substitutions and omissions across multiple headings, including renumbering of specified textile and other tariff items, omission of an item in heading 3809, replacement of entries under 8443 99 with described parts and accessories at a stated ad valorem rate, and renumbering in heading 9208; effective on publication in the Official Gazette.