Customs exemption scope expanded to include gliders alongside aeroplanes under Customs Act authority by amendment notification.
Notification No. 53/95-Cus., dated 16 March 1995, amends Notification No. 70/94-Customs by substituting the word "aeroplanes" with "aeroplanes, gliders" wherever it occurs, thereby bringing parts of gliders within the same miscellaneous customs exemption; the amendment is made under sub section (1) of section 25 of the Customs Act, 1962 in the public interest.

Amendment to customs exemption notification under statutory power to omit specified table entries in public interest.
Amendment to Notification No. 72/93 Customs effected under sub section (1) of section 25 of the Customs Act, 1962, deleting specified entries in the Table of the original notification; the entries at serial numbers 11, 12, 13, 14, 15, 17 and 18 are omitted as necessary in the public interest.

Customs exemption for crash tenders removes additional duty on qualifying imported firefighting vehicles meeting specified technical criteria.
The Central Government exempted Crash Tenders and similar firefighting appliances, falling under the First Schedule to the Customs Tariff Act and imported into India, from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, provided they satisfy the specified engine power and performance criteria. The notification granting this relief was subsequently rescinded as noted in the document.

Customs duty exemption caps import duty at a fixed ad valorem rate for specified electrical and transport goods.
The Central Government exempts specified imported goods under Chapters 85 and 86 from customs duty in excess of an amount computed at 25 per cent ad valorem, applying the concession to goods listed by heading or sub heading in the Table; the Table specifies eligible categories and particular exclusions or technical limitations for certain entries.

Customs exemption for specified chapter goods: partial relief on customs duty when imported into India under notification.
The Central Government, under section 25(1) of the Customs Act, exempts goods specified in the Table and classifiable under Chapter 84 from that portion of customs duty in the First Schedule which exceeds the amount calculated at the rate of 25 per cent ad valorem, when such goods are imported into India; the Table lists tariff headings and enumerates specific exclusions for household appliances and certain subheadings.

Customs exemption amendments expand coverage to CNG vehicle kit parts and revise eligible project categories.
The notification amends two customs exemption notifications by substituting wording: it expands the exemption for Compressed Natural Gas driven vehicles to include parts of such kits, and replaces an annexed Table entry to cover Fertilizer projects, Power projects (including gas turbine power projects) and Coal mining projects.

Customs exemption for specified machinery and electronic goods caps duty subject to use-based proof and bond undertakings.
The Central Government exempts specified machinery and electrical/electronic goods from customs duty in excess of stated capped rates under section 25(1) of the Customs Act, 1962, for goods identified by Chapter/heading numbers. Exemptions are subject to conditions requiring importers to prove specified uses or purposes and, where applicable, to execute bonds or undertakings to pay on demand the difference between the exempted and leviable duty if the goods are not shown to have been used as required.

Customs tariff amendment: reductions in ad valorem rates across multiple exemption notifications affecting metal product entries.
Amendment directs substitution of lower ad valorem rates in six specified customs exemption notifications under section 25(1) of the Customs Act, 1962, modifying entries and Tables to change duty concession percentages and inserting additional tariff rows for specified metal products including ferro alloys, ingots and hot rolled stainless steel coils.

Customs exemption for ships imported for breaking caps collectible duty to a prescribed minimum under the Customs Tariff framework.
Exemption from customs duty is granted for ships imported for the purpose of breaking, limiting the collectible ad valorem duty on those tariff-classified vessels to a prescribed baseline by removing the portion of duty in excess of that baseline, implemented through a central government notification under its statutory powers.

Customs exemption limits ad valorem duty on imported base metal articles, reducing excess liability under statutory authority.
Exemption removes customs liability on imported articles of base metal under Chapter 83 to the extent duty specified in the First Schedule to the Customs Tariff Act exceeds fifty percent ad valorem, the exemption being granted under the Customs Act in the public interest.

Customs duty exemption sets reduced effective duty rates for imported tools and cutlery under Customs Act authority.
Exemption under sub-section (1) of section 25 of the Customs Act, 1962 limits customs liability on imported tools and cutlery to specified effective ad valorem rates listed in the notification's Table; any portion of duty in the First Schedule exceeding those prescribed rates is exempt, subject to applicable conditions noted for each tariff heading.

Customs duty cap limits excess ad valorem duty on specified tariff items upon import under a ministerial exemption.
The Central Government issues a ministerial exemption under the Customs Act, 1962, exempting goods of Heading Nos. 80.03 to 80.07 from that portion of the ad valorem duty specified in the First Schedule to the Customs Tariff Act, 1975 which exceeds 40 per cent, thereby capping the effective customs duty on imports of those tariff items.

Customs duty cap on imported zinc limits excess duty to specified effective ad valorem rates under a tariff notification.
Notification No. 41/95-Cus limits customs duty on imported zinc and zinc articles by exempting from duty that portion in excess of the effective ad valorem rates specified in the Table, applied by reference to the relevant tariff headings and subject to any tabled conditions.

Effective rate of duty cap limits customs duty on imported lead and its articles to specified ad valorem rates.
The notification restricts customs liability on imports of lead and articles of lead by exempting the portion of duty exceeding specified effective rate of duty. It applies to goods under the listed tariff headings and replaces the duty otherwise leviable under the Schedule with the capped ad valorem rates specified in the Table, with conditions, if any, indicated alongside those entries.

Effective rate of duty for nickel imports reduced to specified ad valorem rates, exempting duty in excess subject to conditions.
The Central Government exempts imports of nickel and nickel articles from that portion of customs duty in excess of specified effective rates of duty, by capping leviable ad valorem duty for listed tariff groupings in the annexed Table; the Table distinguishes primary nickel tariff headings from other nickel articles and records the applicable ad valorem rates and any conditions.

Effective rate of customs duty on copper imports set lower by government notification, subject to specified conditions.
The Central Government exempts imported copper and articles thereof under specified Customs Tariff headings from that portion of customs duty in the First Schedule which exceeds the reduced ad valorem rates set out in the Table, subject to any conditions specified alongside each entry, exercising statutory authority to fix an effective rate of duty in the public interest.

Export bond requirement compels exporters importing precious metal for export schemes to guarantee export performance or face duty on shortfall.
Importers under the specified export promotion schemes must execute a bond, in form and sum as specified by the Assistant Collector of Customs, undertaking to export jewellery or articles containing gold or silver equivalent to the imported quantity within the prescribed period, subject to permitted extension; failure to match quantities triggers a demand for customs duty on the shortfall.

Customs tariff exemption rate amended to lower ad valorem rate under prior notification, changing the applicable exemption level.
Amendment to a customs exemption notification reduces the previously specified ad valorem tariff rate by substituting the earlier rate with a lower ad valorem rate under the statutory power conferred by section 25(1) of the Customs Act, 1962, effected by the Central Government through textual substitution in the original notification.

Customs exemption amendment expands headings to include cotton waste and adds fine animal hair with specified duty.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends prior miscellaneous exemption notifications by inserting tariff entries: adding cotton waste (including yarn waste and garnetted stock) under 52.02 to Notification No. 211/90-Customs, and amending Notification No. 42/94-Customs by substituting "heading No." with "heading No. or sub-heading No." and adding an entry for fine animal hair carded or combed under tariff item 5105.30 with an ad valorem duty designation.

Customs exemption for specified man-made fibres limits payable duty to prescribed ad valorem rates on importation.
The Central Government exempts specified man-made fibres and filament yarns imported into India from customs duty in excess of amounts computed at the reduced ad valorem rates set out in the Table; the Table caps payable duty by specifying percentages for each listed tariff heading, including reduced rates for viscose filament yarn, viscose tow and viscose staple fibre, and standard capped rates for other goods under the stated headings.