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    Village Chavara declared Warehousing Station
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    Warehousing station designation enables export oriented units to establish under customs authority powers for trade facilitation.
    Designation under section 9 of the Customs Act declares Village Chavara in Karungappally Taluk, Quilon District, Kerala to be a warehousing station, authorizing the location to host export oriented units and facilitate warehousing infrastructure for export purposes.
    Auxiliary Duty - Amendment to Notification No. 207/87-Cus.
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    Auxiliary duty amendment: a specified Schedule entry in a customs exemption notification has been omitted, altering tariff scope.
    The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by omitting Serial Number 296 and the corresponding entry from the Schedule to that notification, thereby deleting that specific Schedule item from the exemption/auxiliary duty framework.
    Styrene [Sub-Heading No. 2902.50] - Amendment to Notification No. 275/87-Cus.
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    Customs tariff amendment reduces the ad valorem component and extends notification validity, altering the import duty structure.
    Amendment to a customs notification modifies the import duty composition for styrene by substituting the existing ad valorem component with a lower ad valorem rate while retaining the specified per tonne specific duty, and substitutes a later terminal date to extend the notification's period of operation under powers conferred by the Customs Act.
    Copper Goods - Supersedes Notification No. 492/86-Cus. [Ch. 74]
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    Tariff exemption for imported copper goods reduces customs duty to specified rates under government notification.
    Central Government exempts specified Chapter 74 copper goods from customs duty in excess of prescribed reduced rates under the Customs Act. The annexed table caps duty for copper matte and master alloys, unwrought copper, copper waste and scrap, copper rods, and copper wires, so that importers are liable only up to the stated rates.
    Wireless apparatus, accessories etc. - Amendment to Notification No. 123/85-Cus. [Ch. 85]
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    Amendment to customs exemption increases threshold and removes paragraph in notification affecting wireless apparatus conditions.
    Under the authority of sub-section (1) of section 25 of the Customs Act, 1962, the Government amends Notification No. 123/85-Cus. by substituting the monetary limit in condition (a) with a higher threshold and omitting paragraph 2 of that notification; other provisions remain unaffected.
    Exchange Rates - Supersedes Notification No. 329/87-Cus.
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    Exchange rate determination: prescribed currency conversion rates for stamp duty and customs valuation, effective under statutory authority.
    Prescribes conversion rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for the purposes of section 14 of the Customs Act; the Central Government determines the rate of exchange for each listed foreign currency as the amount equivalent to Rs.100 set out in the Schedule, effective from the first day of January, 1988, and superseding the earlier notification.
    Auxiliary Duty - Amendment to Notification No. 207/87-Cus.
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    Auxiliary duty amendment alters customs exemption schedule by omitting one entry and inserting a replacement entry.
    The Central Government amends a prior customs notification by omitting a specified serial entry from the exemption Schedule and inserting a new serial entry after a designated item, thereby modifying the list of miscellaneous exemptions under the tariff through administrative deletion and substitution of Schedule entries under statutory delegated powers.
    Exemption to specified goods used in Leather Industry [Ch. 34 and 32]
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    Customs exemption for specified leather industry inputs permits reduced duty on imported fat liquors and syntans.
    Exempts specified inputs for the leather industry - synthetic fat liquors (including non-ionic fat liquors and mixtures) and syntans - from customs duty to the extent the duty exceeds a prescribed ad valorem ceiling when imported for use in leather manufacture, subject to tariff classification under Chapters 34 and 32 and exercised under the Customs Act.
    Rate of Exchange
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    Rate of exchange for Russian Rouble established; governs conversion into Indian currency for Customs purposes, effective immediately.
    The Central Government, under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, supersedes a prior notification and prescribes the rate of exchange for converting one Russian Rouble into Indian currency for purposes of section 14; the prescribed exchange rate is effective from the date of this notification.
    Amends Notification No. 42/78-Cus. [Ch. 84]
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    Customs tariff amendment updates the exempted machinery description to specify hydraulic/pneumatic sammying and setting machines.
    The government amends the Table to Notification No. 42/78 Cus by substituting the existing Serial No. 13 entry with a new description specifying Hydraulic/Pneumatic Sammying and/or Setting Machine, thereby updating the tariff exemption schedule under the Customs Act.
    Amends Notification No. 21/84-Cus. [G.E. No. 179]
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    Customs exemption limited to duty above an ad valorem threshold, validity extended under amended notification; expiry date prolonged.
    The amendment narrows the customs exemption so that relief applies only to the portion of duty in excess of an ad valorem benchmark rather than to the whole duty; it also substitutes the prior expiry date with a new later date, effected under the executive power in section 25(1) of the Customs Act, 1962.
    Goods specified if exported under claim for drawback are likely to be smuggled back into India - Amends Notification No. 208/77-Cus.
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    Drawback eligibility for exports to Nepal limited by payment, product and routing conditions; bank certificate and specific land ports required.
    The amendment excludes certain exports to Nepal from the customs exemption except where goods are exported under claim for drawback either against irrevocable letters of credit in freely convertible currency established by Nepalese importers in favour of Indian exporters, or where specified capital goods are exported against a global tender by the Nepalese government with payment in Indian currency, subject to a bank certificate of payment receipt and, for land exports, routing only through Jogbani, Nautanwa or Raxaul land customs stations.
    Exchange Rate
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    Exchange rate amendment: substitution of Swedish kroner entry alters the conversion rate applied for customs valuation.
    Amendment substitutes the Schedule entry for Swedish Kroner in Notification No. 329-Cus., replacing Serial No. 15 with a revised exchange rate for use in customs valuation and related tariff and stamp calculations. The change is effected under the Indian Stamp Act and the Customs Act and is effective from 12-12-1987.
    Amends Notification No. 127/77-Cus. [Ch. 12]
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    Customs exemption amendment expands exempted goods to add palm kernel alongside groundnut seeds under existing notification.
    Amendment to a customs exemption notification substitutes the enumerated goods to include palm kernel in the exemption list by replacing the words "and groundnut seeds" with "groundnut seeds and palm kernel", thereby extending the scope of the existing exemption under the relevant statutory power.
    Amends Notification No. 86/80-Cus. [Caprolactum]
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    Ad valorem rate reduction modifies the applicable customs exemption under an amended notification, altering concession scope.
    The Central Government amends Notification No. 86/80-Customs to substitute the figures and words "65 per cent ad valorem" with "45 per cent ad valorem," thereby reducing the rate-based customs concession for caprolactam under the earlier notification.
    Amends Notification No. 188/87-Cus.
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    Customs exemption: substitution of the Table entry to specify EHT cables, narrowing tariff exemption scope.
    The Central Government, invoking its power under the Customs Act, substitutes the entry at Sl. No. 23 in the Table annexed to Notification No. 188/87-Customs with a new entry identifying "EHT Cables," effected by Notification No. 371/87-Cus dated 3-12-1987 as a public-interest amendment to the miscellaneous exemption notifications.
    Amends Notification No. 291/84-Cus. [G.E. No. 114]
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    Extension of customs exemption notification: expiry date substituted under Customs Act powers to prolong its operation.
    Amendment substitutes the figures, letters and words "31st day of December, 1987" in paragraph 2 of Notification No. 291/84-Customs with "31st day of December, 1990", extending the notification's operative period under the statutory power in sub-section (1) of section 25 of the Customs Act, 1962, on grounds of public interest.
    Transfer of Residence (Amendment) Rules, 1987
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    Prohibition on double customs allowance: passengers cannot claim Transfer of Residence benefits and baggage rule allowance simultaneously.
    The amendment inserts a rule prohibiting a passenger from availing the provisions of the Transfer of Residence Rules and the allowance under rule 4A of the Baggage Rules at the same time, operating notwithstanding the Baggage Rules and effective on publication in the official Gazette.
    Auxiliary duty
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    Auxiliary duty amendment adds new serial entry to customs exemption schedule, incorporating a referenced customs notification.
    The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by inserting after Serial No. 306 a new serial entry to the Schedule, thereby adding the cited customs notification relating to auxiliary duty to the list of referenced exemption instruments.
    Exemption to video cassettes recorded with educational material [Heading No. 85.24]
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    Customs exemption for educational defence-training video cassettes - duty waived subject to defence certification at clearance.
    Video cassettes recorded with predominantly educational material and intended exclusively for the training of defence personnel are exempt from both basic customs duty under the Customs Tariff and additional customs duty under the Customs Tariff Act, provided the importer produces, at time and place of clearance, a certificate from the Ministry of Defence film and photo authority confirming the educational content and exclusive defence training purpose.

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      Amends Notification No. 127/77-Cus. [Ch. 12] - 373/87 - Customs -Tariff

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      Customs exemption amendment expands exempted goods to add palm kernel alongside groundnut seeds under existing notification.
      Amendment to a customs exemption notification substitutes the enumerated goods to include palm kernel in the exemption list by replacing the words "and ... Summary

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