Customs exemption amendments for captive power plants introduce capacity-based approvals and revised procedural conditions for inputs and movement. Amendments to Customs exemption notifications reclassify exemptions for captive power plants and related spares, fuel, lubricants and consumables into capacity-based categories - sets exceeding 1000 KVA subject to central committee recommendation and sets up to 1000 KVA subject to a designated officer's recommendation - and harmonise Tables and Annexures accordingly. The package also adds or clarifies exempt goods and procedural rules concerning indigenously procured clearances, temporary movement and destruction within export zones, inclusion of furnace oil and aquaculture inputs, officer designation changes, and a re importation allowance within one year for failed exports.