Effective rate cap on customs duty for specified imports limits liability to an ad valorem rate, subject to compliance conditions.
Exemption limits customs duty on specified imports for manufacture or servicing of fuel injection equipment to an effective rate of 15% ad valorem, conditional on an importer's undertaking at importation and, where required, subsequent production of certificates from the Assistant Collector of Central Excise confirming use or installation for the stated manufacturing or service purposes; certain machinery is additionally subject to a non-sale or non-disposal restriction for a two-year period.

Customs duty exemption for wind energy equipment reduces import duty subject to use and non sale undertaking.
Notification exempts specified wind operated electricity generators and enumerated parts from part of the customs duty and from additional duty under section 3, conditional on an undertaking to the Assistant Collector that the goods will be used for the Table specified purposes, not sold or disposed of for two years, and that breach will trigger payment of the duty difference.

Effective customs duty rates capped for specified machinery imports, prescribing reduced ad valorem rates on designated goods.
The Central Government exempts specified imported goods of Chapter 84 from customs duty in excess of amounts computed at prescribed effective ad valorem rates: a 35% effective ad valorem rate applies to the detailed list of designated machinery and to all goods under the heading corresponding to 84.66, and a 45% effective ad valorem rate applies to other goods under the related heading series corresponding to 84.56-84.65; the exemption limits duty to the amount calculated at the specified rates.

Customs effective rate cap for specified machinery imports: duty limited to a fixed ad valorem rate on listed headings.
Government exempts specified goods under Chapters 84, 85 and 86 from customs duty to the extent the duty exceeds an amount calculated at an effective ad valorem rate of 25% for the tariff headings listed in the Table; exclusions apply to parts containing thermionic valves, transistors, LEDs or microcircuits and to parts interchangeable with motor vehicle parts.

Customs rate cap for specified machinery and electrical imports limits duty to an ad valorem rate for listed tariff headings.
Exemption limits customs duty on specified mechanical and electrical imports by exempting that portion of the duty in excess of an amount computed at a prescribed ad valorem rate, applying only to goods listed by tariff heading and subject to the Table's explicit sub heading inclusions and exclusions under the First Schedule to the Customs Tariff Act.

Customs exemption for port development projects added to existing notification, expanding tariff coverage for economic development.
The Central Government amends Notification No. 110/86-Cus. by inserting a new serial entry, "Port Development Projects," into the list of miscellaneous exemptions under the relevant tariff heading, thereby extending the notification's customs-tariff relief to port development projects on grounds of economic development.

Customs duty exemption rates set for specified 84 and 85 goods, limiting duty to stated ad valorem and specific rates.
The Central Government exempts specified goods under the First Schedule to the Customs Tariff Act from customs duty to the extent that duty exceeds amounts calculated at the prescribed rates. The notification lists tariff headings from Chapters 84 and 85 and prescribes limiting duties-either ad valorem percentages or composite specific per piece plus ad valorem charges-for each listed good, thereby capping the customs duty payable on importation.

Tariff rates for ball and roller bearings revised, imposing mixed ad valorem and specific duties by bore diameter or weight.
Amendment replaces the tariff Table to prescribe detailed duty classifications for ball and roller bearings and their parts, distinguishing bearings by type, bore diameter or net weight and imposing mixed ad valorem and specific duties for defined size/weight bands; parts integral to specified bearing categories attract the same rate as the bearing, while other parts are subject to a uniform higher ad valorem rate, under the power of sub section (1) of section 25 of the Customs Act, 1962.

Customs exemption for specified imports caps ad valorem duty and requires an undertaking plus a two-year non-disposal condition.
The Central Government exempts goods listed in the annexed table from that portion of customs duty exceeding an effective capped ad valorem rate when imported for the specified industrial purposes, provided the importer furnishes an undertaking that the goods will be used for those purposes and not sold or otherwise disposed of for at least two years, with liability to pay the differential duty on breach.

Customs exemption amendments narrow ad valorem relief and impose importer undertakings with retention period and duty liability.
Amendments to twenty one customs exemption notifications revise ad valorem rates and the exemption calculation formula to limit relief to duty in excess of the substituted ad valorem amount, amend or omit Table entries and descriptions, and impose importer undertakings that imported goods or machinery be used for stated purposes and not disposed of for a prescribed retention period with duty liability on breach; explanations defining non conventional energy items and selected industrial machinery are added or replaced.

Customs duty cap limits chargeable ad valorem duty on imported jigs, fixtures and moulds to a fixed capped rate.
The Central Government exempts imports of jigs, fixtures and moulds listed in the First Schedule to the Customs Tariff Act from that part of customs duty specified in the Schedule which is in excess of 25 per cent ad valorem, thereby capping the effective customs liability on those items at a 25 per cent ad valorem rate, under the authority conferred by the Customs Act for public interest exemptions.

Customs exemption for specified leather industry machinery limits payable customs duty to a capped effective ad valorem rate on import.
Exempts specified machines, presses, moulds and testing equipment classifiable under Chapters 84 or 90 and designed for use in the leather industry from customs duty in excess of a prescribed ad valorem ceiling and from the additional duty under the customs tariff, creating an effective capped import duty for the enumerated items; applicability depends on tariff classification and stated end use.

Customs duty exemption for cutting knives in rolls reduces applicable levy on imports under specified tariff entries.
Cutting knives in rolls imported for manufacture of clicking or cutting dies and falling under the First Schedule to the Customs Tariff Act are exempted from customs duty in excess of 20 per cent ad valorem and from the entire additional duty leviable under section 3 of the Customs Tariff Act, pursuant to the public interest power under sub section (1) of section 25 of the Customs Act, 1962.

Customs tariff amendment adjusts specified exemption ad valorem rates through executive amendment powers.
The Central Government, exercising the power under sub-section (1) of section 25 of the Customs Act, 1962, amends six specified miscellaneous exemption notifications by substituting the originally notified ad valorem percentages with new ad valorem percentages as set out in the annexed Table, with each amendment limited to replacing the figures and words that specify the duty rates.

Customs duty cap for specified steel and ferroalloy imports set, with conditions on importers and end-use.
The Notification prescribes ceiling ad valorem rates for specified Chapter 72 goods and related headings, exempting imports from customs duty in excess of the stated rates. The Table lists particular iron and steel products and ferro-alloys with corresponding ceiling rates and entry-specific conditions-such as use for melting, import on behalf of electric arc furnace or induction furnace units, or import for manufacture of tin plates-that limit the exemption to compliant importers or end-uses.

Customs exemption for selected pearl and gemstone imports reduces payable duty to specified lower rates on importation.
The Central Government, invoking statutory authority, exempts specified imported goods within Chapter 71 from customs duty in excess of the lower effective rates set in the notification, capping payable duty for listed items-raw cultured pearls (including admixtures), raw unworked real pearls, and rough semi-precious stones-on importation.

Customs duty exemption for specified pearls, precious stones and coin removes both customs and additional duties on import.
The Central Government exempts specified Chapter 71 imports from the whole of customs duty under the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act; the exemption applies to raw pearls (other than cultured), unset uncut rubies, emeralds and sapphires, rough diamonds, and current coin of India.

Customs tariff amendment: specified exemption rate substituted with a lower rate under delegated rulemaking powers.
Amendment substitutes the figures "5.75%" with "5%" in Notification No. 259/92-Cus by exercise of powers under the Customs Act, 1962, as necessary in the public interest; the change is confined to the numerical alteration of the tariff/exemption rate and does not modify other operative conditions of the parent notification.

Customs exemption limits duty on specified glassware imports to amounts exceeding a prescribed ad valorem cap.
The government, invoking its statutory exemption power, exempts goods under sub heading No. 7007.11 of the Customs Tariff First Schedule from so much of the customs duty as is in excess of 55 per cent ad valorem, thereby capping the effective duty payable on those imports at that ad valorem rate; the exemption is taken in the public interest and effected by notification.

Tariff amendment adds pyrophillite blocks to customs table, specifying an ad valorem duty notation under the notification.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 77/90-Customs by inserting a new Table entry under Chapter 69 for pyrophillite blocks with an ad valorem notation of forty percent, as effected by Notification No. 46/94-Cus dated 1-3-1994.