Excise duty exemption for specified paper and paperboard subject to composition and procedural conditions for publication and packaging use.
Notification exempts specified Chapter 48 paper and paper board from whole excise duty under Section 3, subject to conditions: printing and writing paper for daily newspapers is exempt where an Assistant Collector is satisfied of use and Chapter X procedures are followed, with composition limits on mechanical wood pulp and rags and an authorised quantity limit; paper boards for packing cases are exempt if manufactured with predominantly pine needles; paper for low density polyethylene laminated milk packaging is exempt subject to officer satisfaction and Chapter X compliance; asphaltic roofing sheets and exercise books are also exempt.

Excise exemption for original equipment tyres subject to marking and procedural approval under Central Excise Rules.
An excise exemption removes the whole duty under Section 3 of the Central Excises and Salt Act, 1944, for specified Chapter 40 tyres when: an Assistant Collector of Central Excise is satisfied they are intended as original equipment by the vehicle manufacturer; the tyres are prominently marked "O.E."; and the procedure in Chapter X of the Central Excise Rules, 1944, is followed. The exemption covers tyres for two and three wheelers, saloon cars, and agricultural tractors (with an explanatory power take off definition).

Excise exemption for melamine and urea formaldehyde resins limits duty to a specified ad valorem rate during a notified period.
Melamine formaldehyde resins and Urea formaldehyde resins under Chapter 39 are exempted from excise duty to the extent duty exceeds an ad valorem rate of fifteen per cent, the exemption being issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding the earlier notification of 1 November 1982; the exemption is time limited by specified commencement and terminal dates.

Excise duty exemption for specified chemical accelerators and ester gum used within factories for further manufacture.
Exemption from excise duty is provided for inorganic accelerators under the specified tariff sub-heading; for accelerators and anti-oxidants of the same sub-heading when consumed within the factory for further manufacture of similar products; and for Ester Gum of the specified sub-heading when used within the factory of production in the manufacture of pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, thereby relieving these goods from the whole excise duty otherwise leviable.

Excise exemption for candles under the tariff heading removes whole duty liability under section 3 of the excise law.
Candles described under the tariff sub heading for candles are exempt from the whole of the excise duty leviable under the Central Excises and Salt Act, 1944, by authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; the notification sets a February 1986 commencement date.

Excise exemption for perfumed hair oils not in retail unit containers extends full duty relief under central excise law.
The Central Government exempts perfumed hair-oils under Sub heading 3305.10 not put up in unit containers ordinarily intended for sale from the whole of the duty of excise leviable under the Central Excises and Salt Act, superseding the earlier notification and taking effect on 28 February 1986.

Excise duty exemption for surgical absorbent lint packed in small retail packets removes central excise liability under law.
Exemption from excise duty is granted for surgical absorbent lint packed in packets of one-half kilogram or less and falling under the tariff subheading for absorbent medical preparations; the exemption is effected under the Central Excise Rules, 1944 and removes the whole of the excise duty otherwise leviable, subject to the packing-size eligibility and specified commencement date.

Excise exemption for zinc oxide conditioned on use in rubber manufacture and compliance with remission procedures.
Exemption for Zinc Oxide under the Central Excise Tariff is granted from excise duty provided the Assistant Collector is satisfied the material is intended for use in the manufacture of rubber and the remission procedure in the rules is followed; the notification supersedes an earlier one and comes into force at the end of February 1986.

Exemption of aqueous emulsions for roadworks permitted subject to manufacturer declaration and composition and use restrictions.
Central Government exempts all aqueous emulsions of bitumen, tar or pitch used for road making, soil stabilisation, bonding aggregates, filling cracks or as adhesives from the whole of excise duty, provided the manufacturer files a written declaration that the goods are aqueous emulsions intended for those uses, not meant for emulsion paints, contain no added pigments or solvents other than water and emulsifier, and do not produce a hard non-tacky film when applied to specified surfaces.

Excise duty exemption for specified edible products; exported instant tea allowed only if duty was paid on input tea.
The Central Government exempts specified chutney and exported instant tea from the whole of excise duty under the central excise statute, provided that excise duty has already been paid on the tea used as input in manufacture; the notification, issued under the Central Excise Rules, supersedes the earlier notification and states its date of commencement.

Excise exemption for sugar confectionery permits duty-free manufacture from duty-paid sugar subject to storage and accounting conditions.
Exemption is provided for Castor, Icing Demarara and Candy Sugar under Chapter 17 when manufactured from sugar on which excise duty has been paid, subject to: no refund under rule 173L for returned goods; maintenance of separate prescribed accounts; and separate storage of the sugar used for such manufacture.

Rescission of excise notification ends prior coffee exemption, effective from tariff Act commencement and later specified date.
The Central Government rescinds the earlier Notification No. 184/81 Central Excises (5 November 1981) concerning coffee, exercising powers under the Central Excises and Salt Act, 1944 and rule 96F of the Central Excise Rules, 1944; the rescission is effective from the date the Central Excise Tariff Act, 1985 comes into force. Notification No. 31/86 C.E., dated 10 February 1986, comes into force on the 28th day of February 1986.

Excise exemption for coffee seeds intended for sowing where officer satisfaction is required for tax exclusion.
Exemption of excise duty is provided for coffee seeds under Heading No. 09.01 of the Tariff Act when proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that the seeds are intended for sowing; the notification supersedes an earlier 1944 notification and includes a commencement clause.

Excise duty exemption for nuts removes central excise levy on cashew nuts and ground nuts under specified tariff sub heading.
Exempts nuts, including cashew nuts and ground nuts, falling under the tariff sub heading for nuts from the whole of the duty of excise leviable under the Central Excise Tariff Act, 1985, by a notification issued under rule 8(1) of the Central Excise Rules, 1944, which also supersedes the earlier notification and specifies its commencement date.

Excise duty exemption limiting levy to ten percent ad valorem for specified vegetables under tariff sub heading 0701.10.
An exemption limits excise duty on goods under Sub heading 0701.10 to ten percent ad valorem; qualifying items are bottled or canned vegetables as per Part V of the Second Schedule to the Fruit Products Order, 1955, and dehydrated peas and dehydrated vegetables. The measure is issued under rule 8(1) of the Central Excise Rules, 1944 and supersedes the prior 1982 notification, taking effect on the instrument's stated commencement date.

Omission of First Schedule references alters tariff cross-references for specified excisable goods manufactured for export under bond.
The notification directs omission of references in column (3), against Sl. Nos. 1-33, to item numbers of the First Schedule to the Central Excises and Salt Act, 1944, and to the First Schedule itself, wherever such references occur in relation to the excisable goods mentioned in that column, subject only to necessary grammatical adjustments, thereby removing those tariff cross-references for the listed entries.

Exemption from licensing updated to replace obsolete tariff references with current tariff headings, amending related notifications accordingly.
Exemption from licensing notifications are amended under rule 174A to substitute earlier item and sub-item references from the Central Excises and Salt Act, 1944 with corresponding Heading or Sub-heading references under the Central Excise Tariff Act, 1985, and to omit specified obsolete words, provisos, brackets and item-wise descriptors in the schedules of the listed notifications, thereby harmonising tariff terminology across those notifications.

Excisability of cotton twist and yarn: specified goods made subject to sub rule application and tariff classification.
Specification declares cotton twist, yarn and threads used for rewinding and classifiable under Chapter 52 as excisable goods to which sub-rule (7) of rule 173G, Central Excise Rules, 1944 applies, superseding the earlier 1971 notification.

Declared excisable goods under self removal procedure: specified petroleum, metals and selected products now treated as excisable.
Declaration of specified goods as excisable goods under the proviso to sub rule (1) of rule 173A, identifying petroleum products, selected carbon and chemical products, certain films and rubber, linoleum, specified metals and articles, graphite electrodes, permanent magnets and motor vehicles by tariff headings as declared excisable goods. The notification supersedes an earlier notification and excludes any assessee or class of assessees for whom the Collector has not issued the direction required under clause (c) of sub rule (4) of rule 173G.

Self removal procedure applies to specified excisable goods with listed exclusions and rescinds earlier central excise notifications.
The self removal procedure under Chapter VII-A is made applicable to all goods under the Central Excise Tariff Schedule except specified exclusions (tobacco products; matches; tyres, tubes and flaps subject to a capital investment exception; and certain man-made yarns, fibres and wastes). The notification rescinds listed prior central excise notifications and fixes the date on which the new specification comes into force.