Customs exemption clarified for low phosphorus coke used in pig iron manufacture, narrowing the tariff description accordingly.
Amendment revises the Table entry against Serial No. 2, column (3) of Notification No. 35/90-Customs to specify that the exemption applies to coke with a phosphorous content of 0.035% or below when imported into India for the manufacture of pig iron.

Exchange Rate Determination sets currency conversion rates for stamp duty and customs calculations effective from April.
Prescribes a schedule of exchange rates for specified foreign currencies to be used in conversion into Indian currency and vice versa with effect from the 1st day of April, 1991 for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962; supersedes the earlier non tariff notification dated 27th December, 1990, and fixes the rate of exchange for each listed currency as shown in the Schedule.

Tariff classification amendment broadens exemption notification by adding an additional subheading to the listed goods.
The Government amended Notification No. 33/91-Customs by inserting the tariff item 8901.90 after 8901.30, thereby modifying the enumeration of goods covered by that exemption under the statutory authority to amend notifications.

Exchange rate amendment updates customs and stamp conversion rates, making substituted schedule entries effective from the stated date.
Amendment substitutes specified Schedule entries in a prior customs notification to update prescribed exchange rates for the identified currencies, replacing the entries at the listed serial numbers with revised conversion rates; the substituted Schedule entries are declared effective from the stated commencement date for customs valuation and stamp-duty purposes.

Amendment to customs notification removes validity restriction, extending the operative scope of the exemption.
Amendment to Notification No. 64/90-Customs omits paragraph 2, thereby removing the validity restriction from that exemption notification. The Central Government, exercising its statutory amendment power under the Customs Act and invoking public interest, effected this change by Notification No. 39/91-Cus.

Extension of customs notification validity to prolong exemption applicability in support of domestic automobile industry development.
Under Section 66 of the Customs Act, the Central Government amended Notification No. 522/86-Customs by substituting the expiry date in paragraph 2 with a new later date, stating the amendment was made in the interest of development of the domestic automobile industry, thereby extending the notification's validity to prolong the applicability of the exemption.

Extension of validity period of specified customs exemption notifications under statutory power to prolong their operative expiry.
The Central Government, invoking statutory power, directs that each notification specified in the annexed Table shall be amended by substituting the earlier expiry date with a later expiry date in the particular paragraph indicated for each listed customs miscellaneous exemption notification, thereby extending the operative period of those exemptions.

Extension of validity of specified customs exemption notifications alters paragraph provisions to extend operative dates.
The Central Government amends specified customs exemption notifications by substituting or omitting paragraph 2 in each listed notification to extend or alter their operative dates: most substitutions replace the original expiry date with a later date, one notification's paragraph 2 is omitted, and one notification's paragraph 2 is entirely substituted to state its commencement.

Exchange rate amendment: substituted customs exchange rates for specified currencies, changing prescribed rates and setting a new effective date.
Amendment substitutes prescribed customs exchange rates for the Schedule entries at serial numbers 1 and 9, replacing them with updated rates for Austrian Schilling and Hong Kong Dollars, and fixes the effective date for those substituted rates as 29-03-1991 so the revised rates are operative for customs valuation from that date.

Exchange rate determination: Russian rouble conversion rate set for Customs purposes effective 22 March 1991.
The Central Government, under the specified sub-clause of section 14 of the Customs Act, determines a rupee conversion rate for one Russian rouble for purposes of section 14, supersedes the earlier notification, and declares the date from which that prescribed rate is effective for customs valuation and related procedures.

Rescission of customs notification removes earlier exemption under the Customs Act by central government order.
Rescission of a prior customs exemption notification is effected under the executive power conferred by section 25(1) of the Customs Act, 1962, with the Central Government rescinding Notification No. 258/90-Customs dated 23 October 1990 and recording the action by Notification No. 35/91-Cus. dated 20 March 1991.

Exchange rate amendment: substituted customs valuation rates for specified currencies take effect, altering import valuation calculation.
Amendment substitutes the schedule entries for Serial Nos. 5-8 by replacing prior rates for Danish Kroners, Deutsche Marks, Dutch Guilders and French Francs with newly specified rates, effective from the stated effective date, thereby altering the exchange rates applied for customs valuation and stamp-related calculations.

Amendment to auxiliary duty notification: schedule updated to insert a new notification entry affecting customs exemptions.
The Central Government, exercising powers under section 25(1) of the Customs Act read with section 3(4) of the Finance Act, amends Notification No. 24/91-Customs by inserting a new serial entry in its Schedule identifying Notification No. 33-Customs, thereby extending the principal notification's miscellaneous exemption framework to include the newly referenced notification.

Customs exemption for inputs in manufacture of specified chapter 89 goods permits duty relief subject to break up entry requirement.
Exemption relieves raw materials, components and parts used in manufacture of specified chapter 89 goods from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, but if such manufactured goods are later intended to be broken up a bill of entry must be presented and the goods become chargeable with the duties payable as if imported and entered for home consumption on the date of that presentation.

Partial exemption from auxiliary customs duty on copper and precious metals from toll smelting, subject to origin and documentary conditions.
Partial exemption from auxiliary duty applies to specified copper and certain precious metal imports produced by toll smelting or toll processing of copper reverts, spent anodes or anode slime sent out of India. The exemption confines the non exempt duty to toll costs (labour, materials excluding the goods sent out, and other processing charges) plus insurance and freight both ways. The exemption is conditional on import within a limited period after export for toll work and sufficient evidence that the imported goods were obtained from that toll processing.

Auxiliary duty exemption on component parts for initial machinery setup limits duty to rate on the complete imported article.
Exempts from auxiliary duty that portion in excess of the amount computed at the rate leviable on the complete article where component parts listed in the First Schedule are imported for initial setting up, assembly or manufacture of specified machinery, provided the Assistant Collector is satisfied of their requirement and subject to the conditions of Notification No. 155/86-Customs.

Auxiliary duty exemption on imported medical electronic parts reduces duty where parts are proven necessary for manufacture, subject to conditions.
Exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment under Chapters 85, 90 or 98, excluding parts containing specified semiconductor devices, LEDs, micro circuits and non-paper capacitors; exemption limited to the amount not exceeding auxiliary duty computed at the rate applicable to the complete equipment, contingent on proof to the Assistant Collector of Customs and compliance with conditions in notification No. 235-Customs (as amended).

Partial exemption from auxiliary duty on imported exposed cinematograph film limits duty to value based on print cost and freight.
Exemption reduces auxiliary customs duty on imported exposed cinematograph film by permitting duty only up to an amount calculated on the value representing the cost of the film print and the freight and insurance charges incurred for that print.

Auxiliary duty exemption caps customs levy on imported aircraft simulator components to the aircraft component parts duty rate.
Exempts imported component parts of aeroplane and other aircraft simulators falling within Chapter 88 from that portion of auxiliary customs duty which exceeds the amount calculated at the rate leviable on component parts of aeroplanes or other aircraft under the Finance Act and any relevant notification in force, superseding the earlier March 1991 notification.

Auxiliary duty cap: exemption limits additional customs duty where goods are partially or wholly exempt from basic customs duty.
The notification exempts goods partially or wholly exempt from basic customs duty from that portion of auxiliary customs duty which exceeds an ad valorem threshold of 25 per cent of the value of such goods, subject to valuation rules and the conditions attached to the original exemption notifications.