Extension of exemption validity for Antarctica expedition goods by substituting the prior notification's terminal date to a later date.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 13/85 Customs by substituting the terminal date in paragraph 2 to extend the operative period of the customs exemption for goods for the Antarctica expedition, without altering other terms of the original notification.

Auxiliary duty amendment inserts a new serial entry into the customs exemption notification, modifying Schedule to No.158/85.
The Central Government, under powers in the Customs Act and the Finance Act, amends Notification No. 158/85-Customs by inserting after Serial No. 250 a new Schedule entry as Serial No. 251 referencing Notification No. 376/85-Customs dated 31st December 1985, thereby modifying the list of exemption entries.

Customs exemption for imported match splints caps payable ad valorem duty, allowing limited tariff liability on entry.
The Central Government exempts imported match splints (undipped) used for match-making from so much of the customs duty specified in the tariff schedule as exceeds a capped ad valorem rate, thereby limiting the payable duty on such imports and relying on the statutory power to grant exemptions in the public interest.

Auxiliary duty amendment: central government omits the specified table entry from an exemption notification under statutory power.
The Central Government, under powers of the Customs Act and the Finance Act, issues Notification No. 375/85 Cus dated 31 12 1985 amending Notification No. 168/85 Customs by omitting Serial No. 5 and its entries from the Table, thereby deleting that specified table entry from the exemption schedule related to auxiliary duty.

Rescission of customs notification revokes earlier exemption under the Customs Act as necessary in the public interest.
The Central Government, invoking its statutory authority under the Customs Act and being satisfied that it is necessary in the public interest, rescinds Notification No. 150/83 Customs dated 19 May 1983 by issuing Notification No. 374/85 Cus dated 31 December 1985, thereby withdrawing the earlier miscellaneous exemption.

Customs duty rates revised for specific iron and steel sheet categories, allocating distinct ad valorem charges.
The notification substitutes the tariff Table for Heading 73.13, classifying goods into three categories and prescribing ad valorem duties: (1) all goods except specified sheets and plates, tin free coated steel sheets and galvanised sheets at 60 per cent ad valorem; (2) sheets and plates of iron or steel of thickness not exceeding 5 millimetres, excluding tin free coated and galvanised sheets, at 80 per cent ad valorem; and (3) goods under Heading 73.13(2) other than tin plate waste at 55 per cent ad valorem.

Auxiliary duty amendment inserts a new serial entry into the customs exemption schedule, formally incorporating an additional notification.
Amendment inserts a new entry in the Schedule to Notification No. 158 Customs by adding a fresh serial entry that incorporates a further auxiliary duty exemption notification, enacted under delegated powers in the Customs Act and the Finance Act, thereby formally linking that notification into the existing schedule of miscellaneous exemption notifications.

Customs exemption for supplies to Indian Air Force aircraft for government use, subject to senior officer certification.
Exemption from customs duty and additional duty is granted for supplies from warehoused goods owned by a carrier to specified aircraft operated by the Indian Air Force for Government use, conditioned on certification by an officer not below the rank of Air Vice Marshal that the goods are required for the notification's purposes.

Warehousing station designation enables customs warehousing regime for specified villages under statutory customs power notification.
Declaration designates the villages of Keelapattu and Nagarajakuppam in Nagari Mandalam, Chittoor District, Andhra Pradesh as warehousing stations, effected by Notification No. 368/85 under the statutory powers of the Customs Act to place those territorial locations within the customs warehousing regime.

Customs amendment expands warehousing, drawback, seizure disposal, and Board instruction powers under the customs law framework.
Amends the Customs Act, 1962 by extending warehousing and retention periods, revising drawback and export provisions, creating a disposal mechanism for seized perishable or hazardous goods, enlarging the scope of redemption fine liability, modifying Special Bench procedure, expanding the evidentiary definition of document, and authorising Board instructions for uniform customs administration.

Auxiliary duty amendment inserts a customs notification into the exemptions schedule, modifying the miscellaneous exemptions framework.
Auxiliary duty notification amends the customs exemption framework by inserting a new Serial entry into the Schedule to Notification No. 162/85 Customs, thereby adding a cross-reference to an additional customs notification and altering the set of instruments included within the miscellaneous exemption regime under statutory authority and public interest.

Customs exemption for fuel-efficient car components allows limited duty relief subject to manufacturer certification and prescribed tests.
Exemption permits imported components for fuel-efficient motor cars exceeding 1000 cc to attract customs duty only up to a prescribed ad valorem rate and exempts additional duty, provided the importer is the manufacturer and designated officers certify that the imports are for warranty coverage or after-sales service. A fuel-efficient motor car is defined by minimum fuel-consumption thresholds certified on the basis of tests by specified testing establishments; the notification prescribes payloads by capacity band, petrol octane limits, steady-speed test runs averaged over twenty runs and corrections to sea level and ambient temperature.

Customs exemption caps acetic acid import duty at a specified ad valorem rate, limiting excess duty on imports.
Acetic acid imported under the specified sub heading of Heading No. 29.01/45 is exempt from that portion of customs duty in the First Schedule which exceeds an amount calculated at the rate of 30 per cent ad valorem; the exemption is made under the statutory power in the Customs Act and is effective until 31 March 1986.

Exemption from additional customs duty on specified aluminium imports limited to prescribed ad valorem rates by notification.
Exemption from additional customs duty is provided for specified aluminium products on import by prescribing that goods falling under particular tariff sub-items will be exempt from that part of additional duty under the Customs Tariff Act which exceeds the ad valorem rate set for each listed description in the annexed Table, with individual aluminium categories paired to corresponding maximum ad valorem rates and certain entries identified as nil.

Auxiliary duty amendment updates customs notifications by omitting one schedule entry and inserting a new referenced entry.
The Central Government, invoking powers under section 25(1) of the Customs Act and section 43(4) of the Finance Act, directs amendments to specified customs exemption notifications by altering their Schedules: omitting Sl. No. 13 and its entry from the Schedule to Notification No. 161-Customs, and inserting a new Sl. No. 43 into the Schedule to Notification No. 163-Customs referring to Notification No. 364-Customs.

Customs exemption for aluminium ingots caps payable duty to an ad valorem amount, exempting any excess on importation.
The Central Government exempts aluminium ingots under Chapter 76 of the Customs Tariff Schedule from that portion of customs duty exceeding the amount computed at a prescribed ad valorem rate, thereby capping payable duty to the ad valorem calculation and treating the excess as exempt on importation.

Rescission of exemption notification: government invokes statutory power to revoke a prior customs exemption in public interest.
The Central Government, invoking the power under sub section (1) of section 25 of the Customs Act, 1962, rescinds the earlier Ministry of Finance exemption notification No. 179/85 Customs dated 27th May, 1985, having been satisfied that rescission is necessary in the public interest and formally withdrawing that notification.

Customs exemption amendment removes a table entry for frozen semen equipment, changing import exemption applicability.
The Central Government, under the Customs Act authority, amended Notification No. 215 Customs (2 August 1976) by omitting item (v) from the Table annexed, thereby altering the exemption treatment for frozen semen equipments and frozen semen as effected by Notification No. 362/85 Cus., dated 19 December 1985.

Exemption extension under Customs Act extends applicability date for liquid nitrogen plants used in cattle breeding.
The Central Government, exercising sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 21/84-Customs to substitute the existing terminal date with a new terminal date, thereby extending the period of applicability for the exemption concerning liquid nitrogen plants for cattle breeding; the amendment is made in the public interest and is confined to the temporal alteration of the original notification.

Exemption threshold increased and notification validity extended, altering customs exemption conditions under the Customs Act.
Amendment under sub-section (1) of section 25 of the Customs Act substitutes a higher monetary figure in condition (a), raising the exemption threshold for wireless apparatus, accessories and components, and replaces the expiry date in paragraph 2 to extend the notification's operative period by one year.