Exemption from auxiliary customs duty: goods already exempt from basic customs duty are relieved from auxiliary duty, subject to original conditions.
Exemption from auxiliary customs duty is granted for goods wholly or partially exempted from basic customs duty by the listed prior notifications, superseding an earlier notification. The auxiliary-duty exemption applies to the goods specified in the Schedule and is subject to the same conditions under which those goods were exempted from basic customs duty under the respective notifications.

Auxiliary duty exemption for specified imported goods removes duty liability where goods fall within listed tariff headings and definitions.
The Central Government exempts specified imported goods listed in the annexed Table from the auxiliary duty of customs leviable under section 93(1) of the Finance Act, 1987, by exercise of powers under section 25(1) of the Customs Act, 1962; applicability depends on the goods falling within the identified Chapters of the First Schedule to the Customs Tariff Act, 1975 and on fulfilment of the definitional criteria set out for fuel and instrument classifications.

Auxiliary duty exemption caps customs levy on specified imported goods, limiting duty payable above prescribed rates.
The Central Government limits auxiliary customs duty on specified imports by exempting from duty any amount in excess of prescribed caps. An annexed Table sets fixed per-item caps for crude petroleum and for certain stepper motors and a percentage-of-value cap for all other goods; valuation for the percentage cap follows customs valuation rules. The notification supersedes an earlier notification and preserves any existing exemption under other notifications, operating as an excess-duty exemption rather than a complete duty waiver.

Customs exemption scope expanded to include Chapter 85 alongside Chapter 84, broadening covered systems under notifications.
Under authority of section 25(1) of the Customs Act, 1962, the government amends two miscellaneous exemption notifications to include Chapter 85 alongside Chapter 84: Notification No. 48/84 is amended by inserting "or Chapter 85" after "Chapter 84," and Notification No. 397/86 is amended by substituting "systems falling under Chapter 84" with "systems, which systems fall under Chapters 84 or 85," thereby expanding the scope of the exempted goods/systems.

Customs exemption for rags and trimmings from garment manufacture allowed when cleared from export zone subject to percentage limit.
Amendment adds an exemption for rags, trimmings and tailor cuttings arising in manufacture of readymade garments when cleared from the Zone, subject to the proportion not exceeding the percentage fixed by the Zone authority, and inserts a corresponding clause authorising clearance of such manufacturing waste from the Zone.

Exemption for garment production waste allowed when within board-fixed percentage, permitting customs clearance from the zone.
Adds rags, trimmings and tailor cuttings arising in the course of manufacture of readymade garments as eligible for clearance from the Zone under the exemption, provided the percentage of such waste does not exceed the percentage fixed by the Madras Export Processing Zone Board; inserts a corresponding clause in paragraph (2) to include the same category for Zone clearance.

Customs exemption for garment manufacturing waste allowed for zone clearance when within Board fixed percentage limits.
Amendment adds rags, trimmings and tailor cuttings from manufacture of readymade garments to exempted items for clearance from the Zone, permitting duty-free removal only where the proportion of such waste does not exceed the percentage fixed by the Cochin Export Processing Zone Board; the items are inserted into the notification's opening condition and the permitted clearances list.

Customs exemption: rags and garment trimmings may be cleared from export zones subject to permitted percentage limits.
Permits clearance from an export processing zone of rags, trimmings and tailor cuttings arising in manufacture of readymade garments, provided the percentage of such waste does not exceed the limit fixed by the relevant Export Processing Zone Board; adds this condition in the opening paragraph and inserts a corresponding clause in paragraph 2 of the original notification, creating a conditional exemption for manufacturing residue tied to the Zone's prescribed quantitative threshold.

Customs ad valorem rate change implemented by notification amendment, lowering the applicable ad valorem charge.
The Central Government, exercising powers under the Customs Act, amends Notification No. 224/81-Customs (1 October 1981) by substituting the figures and words prescribing one ad valorem percentage with figures and words prescribing a different ad valorem percentage via Notification No. 199/87-Customs dated 11-5-1987, on the ground of public interest.

Customs exemption amendment removes additional per unit surcharge wording from specified tariff table entries.
The Central Government amends Notifications 130/86 Customs and 136/86 Customs by omitting the phrase specifying an additional per unit charge from the Tables annexed to those notifications: removing the additional charge wording against Sl. No. 11A in Notification 130/86 and against Sl. Nos. 53B and 53C in Notification 136/86, thereby altering the tariff table wording for those exemption entries.

Auxiliary duty amendment: insertion of a notification entry updates the customs exemption schedule and tariff framework.
Amendment inserts a new notification entry into the Customs exemption schedule addressing auxiliary duty by adding an additional serial entry to the Schedule of a prior customs notification, thereby updating the list of notifications governing tariff exemptions and customs treatment under the existing regulatory framework.

Customs exemption for gem and jewellery imports permits duty-free use in Santa Cruz zone subject to export obligations.
Duty-free importation into the Santa Cruz Electronic Export Processing Zone of specified capital goods, raw materials, components, spares, consumables, tools, packing materials, prototypes and timely re-imported goods is permitted for authorised gem and jewellery units for manufacture or packaging for export, subject to licensing, RBIs permits where required, execution of an export-obligation bond, maintenance and submission of detailed import/consumption/export accounts, exclusive use within the Zone, surrender rules on cessation, permitted manufacturing wastage, and air export through Bombay Airport.

Exemption for watch components: tariff notification amended to add dials and quartz analog watch cases to exemption list.
Amendment to Notification No. 65/87-Customs inserts two new table entries classifying dials and complete watch cases for quartz analog wrist watches as distinct tariff items and subjecting them to the ad valorem exemption treatment, pursuant to subsection (1) of section 25 of the Customs Act, 1962.

Duty relief for fuel-efficient vehicle body panels now applies only to excess over specified ad valorem rates and covers warranty parts.
Amends a customs exemption notification to limit duty relief on imported inputs for manufacture of body panels for fuel-efficient motor car or fuel-efficient van (engine capacity not exceeding 1000 cc) so relief applies only to that portion of basic customs duty in excess of specified ad valorem rates while the whole of the additional duty under section 3 remains exempt; applies a higher ad valorem threshold for parts made for warranty or after-sale service and treats supplied warranty/after-sale parts as qualifying like parts used in manufacture.

Customs amendment revises exemption schedule: removes citric acid entry and modifies rate specification for specified item.
Amendment revises the Table to Notification No. 136/86-Customs: it deletes the words "Citric Acid" against Sl. No. 50 and substitutes the entry in column (4) against Sl. No. 66 F with the rate specification "40% plus Rs. 5 per Kg."

Warehousing station declaration under Customs Act designates Cochin Export Processing Zone as warehousing station linked to free trade zone status.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares the Cochin Export Processing Zone-previously specified as a free trade zone-to be a warehousing station, thereby aligning the zone's free trade designation with customs warehousing treatment.

Warehousing station designation enables Noida Export Processing Zone to function as a customs warehousing facility under customs law.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares the Noida Export Processing Zone-previously specified as a free trade zone-to be a warehousing station, thereby converting the specified Export Processing Zone into a customs warehousing facility under the applicable miscellaneous exemption notifications.

Customs notification amendment: omission of a provision alters the scope of an existing exemption for X ray camera imports.
Amendment exercises the Central Government's statutory power, justified by public interest, to effect the omission of paragraph 2 from an earlier customs exemption notification concerning X ray cameras, thereby altering the scope of the prior miscellaneous exemption framework and the regulatory status of the items previously covered.

Auxiliary duty amendment updates customs exemption schedules by omitting and inserting notification references to revise covered exemptions.
Central Government amends prior Miscellaneous Exemption Notifications under the Customs Act, 1962 by deleting specified schedule entries from Notification No. 113/87-Customs and inserting new notification references; likewise Notification No. 115/87-Customs is amended by omitting certain Sl. Nos. and adding new Sl. Nos. and notification references, thereby updating the Schedule lists of exemption notifications.

Customs exemption for specified electronic components reduces duty above half ad valorem and waives additional duty on import.
The Central Government exempts specified imported goods within certain tariff chapters, listed in the Table, from so much of the scheduled customs duty as exceeds the amount calculated at the rate of 50 per cent ad valorem and from the whole of the additional duty leviable under the customs tariff law; eligibility is determined by the precise item descriptions set out in the Table, which enumerates a range of electronic and electromechanical components and related items.