Auxiliary customs duty cap: specified imported goods exempted from excess ad valorem duty above set threshold.
Exempts specified imported goods from auxiliary customs duty to the extent that such duty exceeds a prescribed ad valorem rate, by applying an ad valorem cap to items listed by Customs Tariff Chapter in the annexed Table; includes a definitional proviso excluding low flash-point hydrocarbon oils from the term "lubricating oil."

Partial exemption from auxiliary customs duty caps excess levy on goods exempt from basic customs duty, subject to notification conditions.
The Central Government exempts from that part of auxiliary customs duty which exceeds an amount calculated at a five per cent ad valorem rate those goods that are partially or wholly exempt from basic customs duty by virtue of specified prior notifications; this relief supersedes an earlier notification and is conditional upon any terms attached to the underlying exemption notifications.

Exemption from auxiliary customs duty applies to goods exempt from basic customs duty subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods wholly or partly exempt from basic customs duty by virtue of specified prior notifications. The exemption applies to the whole of the auxiliary duty leviable under the Finance Act, but remains subject to any conditions attached to the original notifications that confer exemption from basic customs duty.

Exemption from auxiliary customs duty: specified imported goods listed by tariff chapters are relieved from auxiliary duty on import.
The Central Government exempts the goods specified in the annexed Table and falling within the listed Chapters of the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act when imported into India. The Table itemises particular goods by chapter and description and the notification supplies technical definitions and qualifying tests for key fuel categories and for electrical measuring and control instruments that delimit the scope of the exemption.

Auxiliary duty cap on crude petroleum limits excess customs levy on imports under government notification to a specified per tonne amount.
Central Government exempts imported Crude Petroleum under Customs Tariff Heading No. 27.09 from that portion of the auxiliary customs duty which exceeds a specified per tonne amount, thereby capping the auxiliary duty payable on such imports and superseding the earlier notification.

Customs notification amendment revises scope of spectacle and ophthalmic goods eligible for specified airport customs treatment.
Amendment revises the annexed Table to the customs notification by substituting two scheduled sub-items to clarify that parts of spectacle frames, spectacles, sunglasses, rough ophthalmic blanks, spectacle frames, ophthalmic lenses, spectacle cases and their parts are included among the goods notified for specified airport customs purposes, effectuating the change through replacement of the existing item descriptions.

Exchange rate amendment sets Belgian franc conversion rate under statutory authority, effective March 11, 1991.
Amendment to a customs notification substitutes the Schedule entry at serial number 3 to fix the exchange rate for Belgian francs at the newly prescribed figure, and declares that this rate will be effective from 11-3-1991, under the statutory powers conferred by the relevant stamp and customs provisions.

Rescission of auxiliary customs notifications withdraws prior exemption instruments and restores general tariff treatment.
The Central Government, invoking statutory power under the Customs Act read with the Finance Act and acting in the public interest, rescinds eleven specified customs notifications, thereby withdrawing the exemption or auxiliary duty treatment those instruments had provided and restoring the affected tariff treatment to the general regime.

Exemption from auxiliary duty: all First Schedule goods exempt from auxiliary customs duty during the March 1991 exemption period.
The Central Government, invoking powers under the Customs Act and the Finance Act, exempts all goods listed in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under the Finance Act for a specified period in March 1991, effecting a temporal suspension of auxiliary customs duty liability on those tariff items.

Partial exemption from auxiliary duty for imports limited to toll processing costs and insurance and freight, subject to conditions.
Partial exemption from auxiliary customs duty on imported copper products and certain precious metals applies to the portion of duty in excess of an amount equal to 50% of the goods' value that represents only toll smelting or toll processing costs (labour, cost of material excluding cost of goods sent out of India, and other charges payable abroad) and insurance and freight both ways. The exemption requires import within three years of sending the Indian-origin materials abroad and sufficient evidence that the imports result from the specified toll processing.

Auxiliary duty exemption: component parts for initial setting up of specified machinery relieved from excess customs auxiliary duty.
Component parts within specified Customs Tariff headings imported for initial setting up, assembly or manufacture of listed machinery are exempted from that portion of auxiliary customs duty which exceeds the amount calculated at the rate applicable to the finished article when imported complete, subject to proof to the Assistant Collector of Customs and compliance with conditions in Notification No. 155/86-Customs.

Exemption of auxiliary duty on medical electronic equipment parts limits excess customs duty, subject to prescribed import conditions.
Exempts certain component parts imported for manufacture of medical electronic equipment from auxiliary duty to the extent that duty exceeds the amount calculated at the rate leviable on the complete equipment; applies when parts (excluding specified semiconductor and related components and non-paper capacitors) are imported into India and proved to the satisfaction of the Assistant Collector of Customs to be required for such manufacture, and is subject to the conditions prescribed in the relevant government notification.

Partial exemption of auxiliary customs duty on imported cinematograph film limits duty to valuation of print cost and related freight/insurance.
The Government exempts imported exposed cinematograph film from that part of auxiliary customs duty which exceeds an amount calculated at fifty percent of a valuation that includes only the cost of the print and the freight and insurance charges incurred for that print.

Auxiliary duty exemption for aircraft simulator component parts limits duty to the rate applicable to aircraft component parts.
Component parts of aeroplane and aircraft simulators, when imported and falling within the customs tariff classification for aircraft parts, are exempted from that portion of auxiliary customs duty which exceeds the amount calculated at the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft under the Finance Bill and any relevant notification in force.

Partial exemption of auxiliary duty on goods already relieved from basic customs duty prevents excess ancillary levies.
Exempts from levy any portion of the auxiliary customs duty in excess of a 25 per cent ad valorem rate on goods that are partially or wholly relieved from basic customs duty by the notifications listed in the Schedule; the exemption is exercised under statutory taxation powers and is subject to the conditions, if any, attaching to those original notifications, with valuation determined under the customs valuation provisions.

Partial exemption from auxiliary customs duty on specified imports reduces duty above a set ad valorem threshold.
Exempts specified imported goods from that portion of the auxiliary customs duty which exceeds 25% ad valorem, with valuation under section 14 of the Customs Act; the exemption is effected under section 25(1) of the Customs Act read with the Finance Bill, 1991, and applies only to goods listed by chapter and description in the annexed Table. The notification includes an explanation excluding hydrocarbon oils with flash points below 93.3 centigrade from the definition of lubricating oil.

Auxiliary duty exemption caps ad valorem auxiliary customs duty at five percent for goods already exempt from basic customs duty.
The notification exempts goods that are partially or wholly exempt from basic customs duty from so much of the auxiliary customs duty as exceeds an ad valorem rate of 5 percent on the value of such goods as determined under the valuation provisions; the exemption is subject to any conditions attached to the original notifications under which those goods received partial or full exemption from basic customs duty.

Auxiliary duty exemption for goods already exempt from basic customs duty, subject to original notification conditions.
Goods that are wholly or partly exempt from the basic customs duty by virtue of the notifications listed in the Schedule are exempted from the whole of the auxiliary duty of customs leviable under sub-clause (1) of clause 3 of the Finance Bill, 1991; this exemption is subject to any conditions attached to the original notifications granting exemption from basic customs duty.

Exemption from auxiliary duty on specified imported goods clarifies tariff based categories and technical definitions to define scope.
Exemption from auxiliary duty is granted on a specified catalogue of imported goods under powers conferred by the Customs Act and the Finance Bill, when the Central Government is satisfied it is necessary in the public interest. The notification lists tariff chapters and described goods exempt from the whole auxiliary duty, including specified foodstuffs, fuels, fertilizers, industrial inputs, machinery, educational and publishing materials, precious stones and coins, and a residual entry for other goods, with qualifying forms and technical definitions governing scope.

Auxiliary duty exemption on crude petroleum limits additional customs charges on imports above a specified threshold.
The Central Government exempts imports of crude petroleum from the portion of auxiliary customs duty exceeding a specified per tonne cap, limiting the auxiliary duty chargeable under the Finance Bill provision to the capped amount per tonne on crude oil imports into India.