Exemption from auxiliary customs duty applies to goods exempt from basic customs duty under specified notifications.
Exemption from auxiliary customs duty is granted for goods that are wholly or partly exempt from basic customs duty by virtue of specified government notifications, subject to the same conditions attached to those underlying notifications; this exemption supersedes the earlier notification and applies only to the goods identified in the Schedule.

Auxiliary duty exemption on listed imported goods preserves duty relief for specified essential and industrial inputs.
Exemption from auxiliary duty is granted on a specified list of imported goods, relieving those goods of the whole of the auxiliary duty leviable under the Finance Act when imported into India; the exemption applies to goods as described in the Table and listed by chapter reference in the First Schedule to the Customs Tariff Act and is subject to the detailed definitions and technical criteria set out in the notification.

Auxiliary customs duty exemptions cap duty liability by fixed per unit and ad valorem rates for specified imported goods.
The notification exempts specified imported goods from auxiliary customs duty to the extent the duty exceeds the stated rates, preserving other existing exemptions; it prescribes fixed per tonne rates for crude petroleum and specified grades of polyvinyl chloride, and an ad valorem auxiliary duty rate for all other goods calculated on customs value.

Customs exemption for defence programme imports: specified ATV programme goods admitted duty free subject to certification and authorisation.
Exemption relieves specified imported goods required for the Advance Technology Vessels Programme from the whole of customs duty in the First Schedule to the Customs Tariff Act and from the whole of the additional duty under section 3, when imported by Work Centres of the ATV Programme, designated Government agencies or public sector undertakings; importers must present at importation a certified list attesting need, non availability in India and authorised use, and Ministry authorisation.

Customs tariff amendment: Polystyrene classification imposes high ad valorem duty on ABS copolymers and a per tonne rate for others.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, substitutes the S. No. 03 entry in Notification No. 49/90 Cus to classify polystyrene and copolymers of styrene under the tariff heading for polystyrene; ABS and styrene acrylonitrile copolymers are subject to a 100% ad valorem duty, and other polystyrene varieties are subject to a specific duty calculated per tonne.

Customs statutory amendment: government omits paragraph two of an exemption notification, altering exemption scope.
Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and acting in the public interest, amends Notification No. 356/86 Customs (17 June 1986) by directing the omission of paragraph 2 of that notification; no other modifications are specified.

Customs notification amendment expands exempted goods list to include spectacle parts, life saving drugs and unaccompanied baggage.
Amendment revises the notification's Table to Serial No. 1 by expanding item (a) to add parts of spectacles, life saving drugs and unaccompanied baggage, and by substituting and adding sub-items in item (b) to recognise jewellery sets (with or without precious or semi precious stones), spectacle frames and unaccompanied baggage.

Exchange rate amendment: Pound Sterling rate substituted under statutory authority, changing the notified customs exchange rate framework.
The Central Government amends Notification No. 9/90-NT-Cus by substituting the Schedule entry at serial No. 14 to fix a new exchange rate for Pound Sterling, declaring that substituted rate effective from the stated commencement date for customs and related non tariff purposes.

Land customs station designation: Ghasuapara authorized for coal export to Bangladesh via specified road; validity limited.
Declaration of Ghasuapara as a land customs station for clearance of coal exported by land or inland water to Bangladesh, designating the road from Ghasuapara to Haluaghat as the sole permitted route and placing the station under the jurisdiction of the Collector of Customs and Central Excise, Shillong, with the appointment expressly limited to a fixed validity period.

Customs amendment adds polypropylene BCF yarn manufacturing plant to the exempt machinery list under the tariff notification.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 489/86-Cus by inserting a new sub-item (xii) in item No. 10 of the Schedule under "LIST OF MACHINERY," thereby adding Poly-propylene B.C.F. Yarn Manufacturing Plant to the list of machinery covered by that exemption notification.

Customs tariff amendment reduces ad valorem rate for waste paper imports, altering the earlier notified exemption rate.
Central Government, exercising statutory amendment power under the Customs Act and citing public interest, amends Notification No. 219/84-Customs by substituting the previously specified ad valorem rate for waste paper and paperboard with a new ad valorem rate; the amendment is limited to replacing the figures and words denoting the rate in the original notification.

Auxiliary duty amendment: insertion of a new Schedule entry under a Customs notification specifying No.171/90 Customs.
The Central Government, under section 25(1) of the Customs Act read with clause 62(4) of the Finance Bill, 1990 (given force of law by the Provisional Collection of Taxes Act), amends Notification No. 144/90 Customs by inserting in its Schedule, after S. No. 69, a new entry S. No. 70: "No. 171/90 Customs dated 16th May, 1990."

Customs exemption for polyethylene used in aseptic pharmaceutical packing reduces duty above a specified ad valorem rate.
Exempts polyethylene and ethylene copolymers of specific gravity below 0.94, falling under Heading 39.01, when imported for manufacture of aseptic packing material for pharmaceuticals using Aseptic Form Fill Seal Machines, from customs duty in excess of a specified ad valorem threshold and from the additional duty under the Customs Tariff Act, subject to the importer holding a drug manufacturing licence and furnishing an undertaking confirming intended use, possession of the machines, and liability to pay the duty difference on non compliance.

Customs notification amendment updates prior citation and reassigns clause and table serial references to correct referenced provisions.
Amendment to a customs notification substitutes an updated prior citation, alters enumerated clause references by replacing one set of sub paragraph identifiers with another, and corrects the Table of serial numbers by replacing specified serial identifiers with a revised sequence, thereby correcting citation and reference designations within the notification.

Exchange rate determination for Russian rouble under customs law sets the operative conversion rule for customs valuation.
Determination of the rate of exchange for conversion between the Russian rouble and Indian currency under the statutory power of section 14 of the Customs Act, 1962; the Central Government prescribes a specific conversion rate for customs purposes and declares its commencement and that it supersedes the earlier notification on the subject.

Exchange rate amendment: Swiss franc rate updated under statutory authority, altering Customs notification and taking effect in mid May.
Amendment substitutes the Schedule entry for serial No. 16 in Notification No. 9/90-NT-Cus to set a revised exchange rate for Swiss Francs for Customs purposes, made under the Stamp Act and Customs Act, and specifies the date from which the revised rate is effective.

Auxiliary duty on capital goods: insertion of a new Schedule entry amending Notification 140/90 to record Notification 169/90.
Insertion of Serial No. 270 into the Schedule of Notification No. 140/90-Customs to add Notification No. 169-Customs dated 3-5-1990 after Serial No. 269, amending the miscellaneous exemption notifications on auxiliary duty for capital goods under Notification No. 140/90-Customs.

Exemption for capital goods subject to bond, bank guarantee and export-obligation conditions; extensions allowed for disaster-affected units.
Exemption applies to capital goods imported under paragraph 197, relieving duty above 25% ad valorem and additional duty under section 3, subject to conditions: production of a bond with bank guarantee for full duty at importation and a declaration at clearance binding the importer to pay on demand duty where paragraph 197 conditions are not met; export-obligation periods may be extended by Public Notice (generally to 31 March 2002, with a special earthquake-related extension to 31 March 2004) and amendments validate past actions notwithstanding judicial orders.

Customs exemption scope expanded to include additional duty under Section 3 of the Customs Tariff Act.
The amendment directs that after the words "50% ad valorem," the phrase "and from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act" shall be inserted, thereby extending the exemption to cover the additional duty under the Customs Tariff Act.

Appointment of Customs Officers: DRI officers designated as Collectors, Deputy Collectors and Assistant Collectors across specified jurisdictions.
The notification, issued under sub section (1) of Section 4 of the Customs Act, 1962 and superseding the 1981 notification, appoints specified Directorate of Revenue Intelligence officers as Collector of Customs, Deputy Collectors of Customs and Assistant Collectors of Customs and allocates those designations to defined States, groups of States and Union Territories as set out in the accompanying table.