• It has been proposed to increase the discretionary power of the Appellate Tribunal to refuse admission of an appeal from existing Rs. 50,000/- to Rs 2,00,000/-. (From the date when President of India gives assent to Finance Bill)

• Time period for review by Commissioner of Central Excise/Committee of Chief Commissioner of Central Excise was 3 months. It has been proposed to empower Board to extend above period by further 30 days. (From the date when President of India gives assent to Finance Bill)

• Hitherto, it has been clarified that determination of disputes relating to taxability or excisability of goods is covered under the term, determination of any question having a relation to rate of duty‟ and hence, appeal against Tribunal orders in such matters would lie before the Supreme Court.

• Retrospective amendments have been made whereby a manufacturer manufacturing pouches of different RSPs on a single machine in a month, the duty liability for that month would be the duty applicable to the highest of the RSP so manufactured with effect from 13th April, 2010.

• Retrospective amendments have been made whereby polyster staple fibre or polyster filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles manufacture and cleared for the period 29th June, 2010 to 17th March, 2014 have been exempted. Further, articles of gold, silver, platinium, palladium, rhodium, iridium, osmium or ruthenium not bearing brand name, imported for the period 1st March,2011 to 16th March, 2012 have been exempted. The importers would entitle to claim refund of Excise duty paid during above period. Further the application for refund shall be made within 6 months from the date on which the Finance (No. 2) bill, 2014 gets assent of the President of India.

• Retrospective amendments have been made whereby liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) manufactured or cleared by the Indian Oil corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to non-domestic exempted (NDEC) customers for the period 8th February, 2013 to 10th July, 2014 have been exempted. The importers would entitle to claim refund of Excise duty paid during above period. Further the application for refund shall be made within 6 months from the date on which the Finance (No. 2) bill, 2014 gets assent of the President of India.

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