Exemption amendment removes specified vehicle component entries from tariff relief and extends the notification's expiry date.
Amendment revises a customs exemption notification for components of fuel-efficient four-wheeled motor vehicles by omitting "(v) Head Lamp Assembly" and "(vi) Wiring Harness" from Serial No. 2 and deleting Serial Nos. 5, 6, 7, 14 and 22 with their entries; it also substitutes the expiry date in paragraph 2 with a later terminal date, thereby modifying the notification's schedule and operative period.

Validity extension of Customs exemption extends notification expiry under Customs Act authority to serve public interest.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 349/85-Customs (dated 5th December, 1985) by substituting in paragraph 2 the figures, letters and words "31st day of December, 1990" with the figures, letters and words "31st day of March, 1991", thereby extending the validity of the exemption notification in the public interest.

Extension of notification validity: exemption notification's expiry postponed under Customs Act to continue public-interest relief.
The Central Government amends Notification No. 348/85-Customs by substituting its original expiry date with a later date, thereby extending the validity of the exemption notification; the amendment is effected under the statutory power conferred by sub section (1) of the Customs Act, 1962 on grounds of public interest.

Exchange rate determination: notified currency conversion rates for calculating stamp duty and customs valuation, superseding prior notification.
The Central Government prescribes a rate of exchange for specified foreign currencies, effective 1 January 1991, to be used for calculating stamp duty under the Indian Stamp Act, 1899 and for determinations under section 14 of the Customs Act, 1962. The notification supersedes the earlier Non Tariff Customs notification and includes a Schedule listing each foreign currency and the figure equivalent to Rs.100 to be applied for those statutory purposes.

Validity restriction removal: amendment deletes the expiry condition from a customs exemption notification, extending its applicability.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, issued an amendment to Notification No. 355/85-Customs by Notification No. 300/90-Cus., the operative effect of which is the omission of paragraph 2 of the original notification, thereby removing the prior validity restriction.

Validity extension of customs exemption notifications: expiry date substituted to extend their operation and maintain exemptions for a further period.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 514/86-Customs and Notification No. 333/88-Customs by substituting in each notification's paragraph 2 the expiry date "31st day of December, 1990" with "31st day of March, 1991", thereby extending the validity period of the stated exemptions.

Drawback amendment updates eligible inputs by substituting Schedule entry to list specific goods for drawback.
Amendment rules, titled the Customs and Central Excise Duties Drawback (Amendment) Rules, 1990, take effect on publication and substitute the Schedule entry at Serial No. 15 in the Drawback Rules, 1971 with a new entry listing essential oils, castor oil, hydrogenated castor oil, perfumery materials, aggarbatties, and toilets, polishing and cleaning preparations as the goods covered by that serial number.

Withholding limits on cross-border dividends, interest and royalties clarified; permanent establishment and mutual agreement procedures govern taxation relief.
Bilateral Convention allocates taxing rights between India and the United States, defines residence and permanent establishment, prescribes withholding ceilings for dividends, interest, royalties and fees for included services, and provides arm's-length profit attribution, limitation-on-benefits, non-discrimination, and MAP-based dispute resolution. Article 28 requires exchange of information with confidentiality safeguards. The Protocol and memoranda clarify scope of included services and PE agency rules, and an MoU with administrative Instructions permits suspension of tax collection during MAP on specified conditions, including provision of a bank guarantee.

Double taxation convention transitional period extended, modifying the Protocol to lengthen initial applicability of Article 24 provisions.
The Protocol to the India-Korea Convention limiting the temporary application of paragraphs 2 and 4 of Article 24 to the first five years is modified: competent authorities agreed to extend that transitional period so those paragraphs will apply for the first ten years, and the Central Government, under statutory powers, substitutes "the first ten years" for "the first five years" in paragraph 4 of the Protocol.

Customs tariff exemption extended to Konkan Railway Project via amendment to miscellaneous exemption notification.
The Central Government exercised powers under sub item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 and, in view of economic development considerations, amended Notification No. 110/86 Cus by Notification No. 298/90 Cus (dated 20 12 1990) to insert the Konkan Railway Project as a new serial entry, thereby extending the miscellaneous customs exemption to that project.

Customs notification amendments update exemption cross references and substitute a tariff table entry classifying rotary converters.
The Central Government, under section 25(1) of the Customs Act, issues Notification No. 297/90 to amend existing miscellaneous exemption notifications by updating an Explanation's cross-reference to include an additional notification and by substituting the Table entry at Sl. No. 52 with a revised tariff classification under tariff item 85.02 described as rotary converters.

Customs exemption for power-generation equipment allows reduced duty and additional-duty waiver for captive-use imports with required certification.
Exemption reduces customs duty to an effective 35% ad valorem rate and waives additional duty under section 3 for imported machinery and equipment for electrical power generation of 1 MW and above, provided the import is for captive power use by an industrial plant and the importer produces at clearance a certificate from an authorised officer (DGTD, State Director/Commissioner of Industries for small scale firms, or other sponsoring authority under the Project Imports Regulations, 1986) recommending the exemption.

Exemption for export-oriented and free trade zone goods: excise liability capped at customs-equivalent duty when sold domestically.
Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.

Excise exemption for large-capacity electric generating sets removes central excise duty on qualifying generators under specified tariff heading.
A government notification exempts electric generating sets of specified large capacity classified under the Central Excise Tariff schedule from the whole of central excise duty, exercising statutory authority to grant public-interest relief and thereby removing excise liability on qualifying generators under the relevant tariff classification.

Amendment to customs notification inserts a new schedule entry modifying auxiliary duty provisions under Customs Act and Finance Act authority.
The Central Government, under section 25(1) of the Customs Act, 1962 read with section 64(4) of the Finance Act, 1990, inserts Sl. No. 285 and its entry into the Schedule to Notification No. 180/90-Customs by adding Notification No. 294/90-Customs as the newly inserted schedule item, thereby amending the miscellaneous exemption notifications relating to auxiliary duty.

Customs exemption for computer equipment and software permits reduced duty for recognised training institutes subject to conditions.
Exemption grants computer equipment (Heading 84.71) and accompanying software exemption from customs duty in excess of an amount calculated at 25 percent ad valorem and from the additional duty under section 3, when imported by a recognised Department of Electronics training institute. Importers must produce a Joint Director's certificate confirming recognition, policy-based training import status and non commercial activity, and must undertake not to sell the goods without prior Collector permission and to use them only for training under the 1986 policy.

Customs notification amendment updates electronic component descriptions in the exemption schedule, replacing capacitor and switch eligibility criteria.
Amendment revises the exemptions table of Notification No. 91/89 Customs under the enabling power of sub section (1) of section 25 of the Customs Act, 1962, substituting in the Table the column (2) entry for Sl. No. 9 with "Capacitors (excluding paper capacitors, power capacitors and disc ceramic capacitors)." and for Sl. No. 11 with "Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC."

Removal of validity restriction: amendment deletes the paragraph imposing a time limit on a customs exemption.
An amendment deletes the paragraph that imposed the time-bound validity of Notification No. 291/84-Cus, thereby removing the previously specified expiry condition for that customs exemption while leaving the other provisions of the original notification intact under the executive's statutory authority.

Customs tariff amendment substitutes an existing tariff entry under statutory authority, altering the notified chapter range.
Central Government, invoking statutory authority under the Customs Act and citing public interest, substitutes Sl. No. 3 and its table entry in Notification No. 181/87-Cus., thereby replacing the prior tariff table entry and modifying the notified tariff classification range associated with that serial entry.

Bangkok Agreement origin-based exemptions: specified imports from Bangladesh receive reduced customs duty subject to origin verification.
Exemption reduces customs duty on specified goods imported from Bangladesh by applying the Table's rates (nil or specified ad valorem rates) instead of the First Schedule rates; applicability is limited to the listed tariff headings/sub headings and is subject to the importer proving to the Assistant Collector that the goods meet the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976.