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Notifications
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Exemption to specified goods for manufacture of solar energy equipments
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Customs duty exemption for solar equipment imports conditioned on certification by a designated official and non availability domestically.
Exempts specified imported goods used in the manufacture of solar energy equipment from the whole of the customs duty and additional duty under the Customs Tariff Act, covering vacuum tube solar collectors, concentrating solar collectors, and Stirling engines, subject to certification by a Director-level officer in the Department of Non-Conventional Energy Sources that the goods are essential and not manufactured in India, and limited to the period specified in the notification.
Effective rates of duty for goods falling under Chapters 25, 28, 29, 30, 32, 33, 34, 35, 36, 38 and 98
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Customs tariff amendment updates ink classification, replacing the entry to specify writing and other non-printing inks.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 136/86-Customs by substituting in the Table the entry for Sl. No. 73, column (3) with the description "Writing ink and other inks except printing ink.", thereby changing the tariff description used for duty and exemption treatment for those goods.
Notifies "The Nehru Trust for Cambridge University" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) grants tax-recognition to a trust for specified assessment years period.
The Central Government notifies The Nehru Trust for Cambridge University for the purpose of tax exemption under 10(23C)(iv), conferring the statutory recognition described in that sub-clause for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the Trust's entitlement to the specified tax treatment.
Commencement date of the Constitution (Fifty-first Amendment) Act, 1984
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Commencement of Constitution Amendment: Central Government notified the Act to come into force on the appointed date.
The Central Government, exercising the authority conferred by sub-section (2) of section 1 of the Constitution (Fifty-first Amendment) Act, 1984, by notification issued through the Ministry of Law and Justice, appoints a specific calendar date as the day on which the Act shall come into force.
Rescinds six Notifications
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Rescission of customs notifications: government withdraws six exemption notifications under section 25 public interest power.
Rescission of six customs exemption notifications under section 25(1) of the Customs Act, 1962: the Central Government, satisfied it is necessary in the public interest, expressly rescinds specified notifications issued by the Ministry of Finance, thereby withdrawing the listed miscellaneous exemption entries from the regulatory framework.
Auxiliary duty
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Customs notification amendment revises auxiliary duty exemptions by omitting listed schedule entries and inserting new notification citations.
The Central Government amends a prior customs exemption notification by omitting several specified schedule entries and inserting a consecutive series of new notification citations and dates, thereby revising the schedule of miscellaneous exemption notifications concerning auxiliary duty under the Customs Act and the Finance Act.
Exemption to specified parts falling within Chapter 84 or 85 for maintenance of computers and computer systems
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Exemption for computer parts grants duty relief for maintenance imports subject to certification and bond requirements.
Exemption applies to specified parts in Chapters 84 or 85 imported for maintenance of computers by Department of Electronics-registered maintenance agencies or by indigenous manufacturers on proof to the Assistant Collector. Relief covers duty in excess of fifty per cent ad valorem and the whole additional duty, subject to certification by a Joint Director-level officer in the Department of Electronics and execution of a bond to secure payment for goods not shown to have been used for the approved maintenance purpose. A table lists eligible items such as printers, terminals, drives, plotters, punches, digitizers and keyboards.
Exemption to specified parts falling within Chapter 84 or 85 for manufacture of specified goods
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Customs exemption for parts used in manufacturing computer peripherals conditioned on certification and bond repayment.
Exemption applies to parts falling in Chapter 84 or 85 imported for manufacture of listed computer and peripheral goods, relieving duty in excess of five percent ad valorem and additional duty under Section 3, subject to certification by a Joint Director in the Department of Electronics and a refundable bond to cover duties on parts not proved to have been used in manufacture.
Exemption to computers
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Customs exemption for computers limits payable customs duty to the statutory ad valorem cap on imported machines.
Exemption exempts imported computers classified under the tariff heading for computers from customs duty to the extent that such duty exceeds the amount computed at a specified ad valorem rate, using executive exemption power in the public interest to cap payable customs on imported computers.
Exemption to specified goods imported for manufacture of specified goods
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Customs exemption for imported inputs allows reduced duty for manufacture of specified electronic components, subject to officer certification and bond.
Exemption relieves specified tariff-classified imported inputs, when imported for manufacture of listed electronic or allied goods, from customs duty above a prescribed ad valorem rate and from additional duty under the Customs Tariff Act, subject to certification by an authorised technical officer (except for imports under supplementary import licences) and to the importer's execution of a bond to secure payment of duty on any inputs not proved to have been used for the declared manufacturing purpose.
Exemption to specified goods imported for manufacture of specified goods
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Customs duty exemption for specified imported components permitted subject to official recommendation and importer use undertaking.
The Notification exempts specified imported components from the excess customs duty above a capped ad valorem rate and from additional duty when they are imported for manufacture of listed finished goods, subject to a required recommendation by a senior technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the stated purpose and to repay duty differences if compliance fails.
Exemption to specified goods imported for manufacture of specified goods
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Conditional customs duty exemption for specified imported inputs tied to verified manufacture of listed finished goods.
The notification exempts specified imported inputs from customs duty in excess of an effective 30% ad valorem rate and from additional duty under section 3, when imported for manufacture of designated goods listed in the annexed Table. Exemption is conditional on certification by a prescribed technical officer (except for supplementary import licences) and on execution of a bond to repay any duty differential for inputs not proved to have been used for the stated manufacturing purpose, with the Assistant Collector of Customs to specify bond terms and determine satisfaction.
Exemption to specified goods imported for manufacture of specified goods
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Customs exemption for specified imported inputs enabling manufacture of listed electronic goods, subject to recommendation and importer undertaking.
The notification provides a conditional exemption from specified parts of customs duty and from additional duty on listed imported inputs when used for manufacture of particular finished electronic and allied products. Applicability is limited to goods identified in the annexed Table and requires a recommending government officer's satisfaction except for imports under supplementary import licences. Importers must give an undertaking to use the goods as specified and to pay the duty differential on failure to comply.
Exemption to woollen fabrics when subjected to process of calendering
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Exemption for woollen fabrics: calendering and steam pressing qualify fabrics for excise duty relief, subject to factory restrictions.
The notification exempts woven fabrics of wool from the whole of excise duty when subjected to the specified processes of calendering with plain rollers and blowing (steam pressing), subject to the condition that the exemption does not apply where the same factory subjects the fabrics to any other process in addition to the listed processes; it also supersedes an earlier notification and is issued under rule-making powers within the Central Excise framework.
Exemption to goods falling under Chapters 51, 52, 54, 55 and 59
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Exemption for specified textile fabrics: nil duty when fabrics contain no worsted yarn or are made of shoddy yarn and meet value conditions.
Notification No. 343/86-C.E. substitutes the tariff table entry for S. No. 1 to grant nil central excise duty on specified textile fabric entries, conditioned on the fabrics either containing no worsted yarn or being made of shoddy yarn and not exceeding a prescribed value per square metre.
Exemption to moulds and the tools and dies falling within Chapters 82 and 84
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Customs exemption for moulds and tools permits reduced duty for imports used in electronic component manufacture subject to certification.
The Central Government exempts moulds and tools and dies in Chapters 82 and 84 imported for manufacture of electronic components from customs duty in excess of the amount calculated at 30% ad valorem and from the whole of the additional duty under section 3, conditional on certification by an officer not lower than Joint Director in the Department of Electronics who records technical specifications, description, quantity and recommends the exemption.
Specified goods for electronics industry falling under Chapter 84, 85 or 90
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Customs Ad Valorem Rate Increase alters import exemptions for specified electronics machinery and testing equipment.
Amendment substitutes the previously specified ad valorem rate with a higher ad valorem rate and inserts an expanded schedule of specified goods for the electronics industry into the existing miscellaneous exemption notification, including capital machinery, assembly and handling equipment, testing and measuring instruments, packaging and sealing apparatus, and specialised items for semiconductor, PCB, magnetic tape and component manufacture.
Effective rates of duty for goods of Chapter 51, 52, 54, 55, 59 & 62
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Nil duty for specific woven wool fabrics subject to composition criteria and a capped value threshold under amended tariff notification.
Amendment substitutes the S. No. 1 entries to set a Nil duty for specified woven wool fabrics where the fabrics contain no worsted yarn or are made of shoddy yarn and where they meet a capped value condition per unit area, effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944.
Rescinds Notification No. 208/77
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Notification rescission: central excise instrument revoked through exercise of rule-based executive authority under excise rules.
Central Government rescinds an earlier Central Excise notification by exercising the executive power conferred under the Central Excise Rules, formally withdrawing the prior notification and removing its provisions from effect under the regulatory framework.
Approved limits of Customs area in Amethi
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Customs area declaration for industrial premises establishes defined geographic limits and fenced storage conditions under statutory power.
Declaration under section 8(b) of the Customs Act designates portions of M/s. Samrat Bicycles Ltd., Kauhar, Gauriganj as a customs area, providing geographic coordinates and on-site delimitation. The notification prescribes a closed area (20 m x 10 m), an open area (30 m x 40 m) and a fenced area (30 m x 20 m) with a 3 m fence and strong iron gate, and describes bounding features to define the perimeter and access for customs control.

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Central Excise

Exemption to goods falling under Chapters 51, 52, 54, 55 and 59 - 343/86 - Central Excise - Tariff

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Exemption for specified textile fabrics: nil duty when fabrics contain no worsted yarn or are made of shoddy yarn and meet value conditions.
Notification No. 343/86-C.E. substitutes the tariff table entry for S. No. 1 to grant nil central excise duty on specified textile fabric entries, ... Summary

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Acts Income Tax