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.

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.

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.

Warehousing station designation allows a municipal area to function as a customs warehousing location under notification.
Declaration designates Gwalior City within the Gwalior Municipal Corporation as a warehousing station, enabling it to operate as a customs warehousing location under a Central Board notification and thereby fixing the municipal jurisdiction for customs warehousing treatment.

Customs notification amendment adds an auxiliary duty entry to the exemption schedule, expanding tariff regulatory coverage.
Amendment to Notification No. 312-Customs inserts, after Serial No. 264, a new Serial No. 265 referring to auxiliary duty Notification No. 340/86 dated 13-6-1986, thereby expanding the Schedule to include the referenced tariff/exemption entry under the Central Government's powers under the Customs Act and the Finance Act.

Customs exemption for export production: duty relief for specified imports into the export processing zone, subject to compliance and bonds.
Specified goods imported into the CoChin Export Processing Zone are exempt from customs duty and additional duty when used for production, packaging, promotion or training related to export, conditional on authorisation to operate in the Zone, import licences, demonstration to the Development Commissioner, and execution of a bond securing export obligations. Importers must use goods within the Zone, maintain and submit prescribed accounts, and may face duty on goods not used, re exported or exported within prescribed periods; certain losses, scrap, samples and training goods are excepted under conditions.

Customs exemption amendment expands covered solar selective coating sheets to include cut lengths, coils, fins and tubes.
The Central Government amends Notification No. 242/86-Customs by substituting the words "black continuously plated solar selective coating sheets (in cut lengths or in coils), fins and tubes" for the previous wording, thereby expressly including sheets in cut lengths or in coils and adding fins and tubes to the items covered under the notification, effected under section 25(1) of the Customs Act, 1962 as necessary in the public interest.

CIF value limit for spares caps their proportion relative to drilling rigs imported for rural water supply projects.
The amendment replaces condition (ii) in the prior customs exemption notification to require that the C.I.F. value of spares imported in a financial year does not exceed a specified proportion of the total C.I.F. value of the drilling rigs imported under the same notification for rural water supply projects.

Customs exemption scope expanded to cover goods used in production or packaging for export and packaging materials.
The notification amendment broadens a customs exemption for articles destined for export to include goods used in connection with the production or packaging of goods for export, and inserts a new table entry categorising Packaging Materials as an exempt class, thereby explicitly extending procedural exemption coverage to packaging inputs and related imported capital goods used in export production.

Auxiliary duty amendment inserts new Schedule entry, modifying customs exemption notification and invoking Customs Act powers.
The Central Government amends Notification No. 312/86-Customs by inserting, after Sl. No. 263, a new Schedule entry Sl. No. 264 referencing Notification No. 335/86-Customs dated 5-6-1986, exercising powers under the Customs Act and the Finance Act to modify the Schedule of miscellaneous exemption notifications.

Customs exemption for filter papers permits duty-free import by tea bag manufacturers for manufacturing use.
Exemption is granted for importation of filter papers within Chapter 48 by tea bag manufacturers for manufacture of tea bags, relieving such imports from the whole of the customs duty specified in the First Schedule to the Customs Tariff and from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act.

Auxiliary duty amendment inserts a new serial entry into the Customs exemption schedule under statutory authority backing.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (4) of section 49 of the Finance Act, 1986, amends Notification No. 312/86-Customs (13 May 1986) by inserting after Serial No. 262 a new Serial No. 263 referencing Notification No. 333/86-Customs dated 3 June 1986, thereby recording an auxiliary duty entry in the Schedule to that notification.

Duty exemption for coal tar pitch caps ad valorem liability and waives the additional duty on imports.
Exemption limits customs duty on imported coal tar pitch to an ad valorem rate of 15 per cent and exempts the product from the additional duty under the Customs Tariff Act, effecting a temporary reduction of customs liabilities for coal tar pitch classified in Chapter 27 under authority of the Customs Act.

Deemed imported material: specified inputs in exported goods treated as imported for customs classification and reliefs.
The Central Government, exercising powers under sub section (1A) of section 75 of the Customs Act, declares that the whole of the materials specified in the annexed Table, when contained in goods manufactured in India and exported outside India, shall for the purpose of sub section (1) of the said section be deemed to be imported material; the Table lists specified raw materials, metals, chemicals and polymers and the notification has a defined period of operation.

Drawback filing deadlines changed: pre-export applications allowed, shorter post-export claim period, plus de minimis threshold for trivial claims.
Rules 6 and 7 are amended to allow drawback applications at any time before export instead of within 120 days after export, with provisos replacing the 120 day reference by "the aforesaid time" and shortening the subsequent claim window from sixty to thirty days from export. New Rule 7A excludes determination of drawback where the amount would be less than two per cent of the F.O.B. value. Rule 16(4) provides transitional filing windows for exports made in the 120 days before commencement and for exports within sixty days after commencement.

Capital goods withdrawal allowed subject to payment of duty on depreciated value after three years' use.
Paragraph 1B authorises the Collector of Customs, upon satisfaction that a unit was permitted to withdraw or dispose of capital goods under the Import Export Policy and that those goods were used within the Export Processing Zone for at least three years, to allow removal of such capital goods to any place in India on payment equal to the duty leviable on the goods calculated on their depreciated value at time of clearance and at rates prevailing at import.

Export zone definition amended to specify survey numbers and detailed enclosure and boundary specifications for exemption.
The amendment substitutes paragraph four to define the Zone for the exemption by listing specific survey numbers in Kadapperi village and by describing the Zone's physical enclosure: a masonry brick wall of variable height augmented by barbed wire fencing, a defined starting point and sequenced bearings and linear runs that trace the perimeter, and the respective portions of brick compound wall and barbed wire fence that together constitute the Zone's total circumference.

Auxiliary duty amendment: insertion of a new schedule entry to incorporate a separate customs notification into the tariff schedule.
The Central Government amends Notification No. 314/86-Customs by inserting after Sl. No. 66 a new Sl. No. 67 referring to Notification No. 326/86-Customs dated 26th May 1986, effectuating an administrative insertion into the Schedule under powers conferred by the Customs Act and the Finance Act.

Import duty exemption for nickel cadmium cell components limits ad valorem liability; certified list and use undertaking required.
Exemption limits customs duty on specified Nickel Cadmium cell components to a capped ad valorem rate when imported for manufacture of sealed cylindrical rechargeable nickel cadmium cells. The importer must present a certified list of component descriptions and quantities and provide an undertaking to use the imports for the stated manufacture, with an obligation to pay the duty difference on demand if the use condition is breached.

Appointment of Customs Officers: government amends prior notification to designate two Director General posts as authorized officers.
The Central Government, exercising powers under the Customs Act, amends Notification No. 252/83 Customs by substituting the entries in clauses 1 and 2 of sub para (a) of paragraph 1 to designate the Director General of Revenue Intelligence, New Delhi, and the Director General of Inspection, Customs and Central Excise, New Delhi, as the named officers under the earlier notification.