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Aluminium ingot - Amendment to Notification No. 364/85-Cus.
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Tariff change for aluminium ingot: duty converted from ad valorem to specific rate and notification limited in duration.
The notification amends the customs duty on aluminium ingot by substituting the previous 35% ad valorem duty with a specific duty of Rs. 3,700 per tonne and inserts a provision limiting the notification's force to the period ending 30th September, 1987, pursuant to the Central Government's powers under the Customs Act.
Babanpur as warehousing station
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Warehousing station designation enables exclusive export-oriented unit warehousing under Customs Act authorization for specified villages.
The Central Board of Excise and Customs designates village Babanpur and village Bhassur in Malerkotla Tehsil, Sangrur District, Punjab, as warehousing stations to facilitate warehousing for exclusive export-oriented units under the Customs Act authorization.
Partial exemption to Titanium Dioxide [Ch. 28 or 32]
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Partial customs duty exemption for titanium dioxide limits ad valorem duty and waives additional duty.
Partial exemption relieves imported titanium dioxide (Chapters 28 or 32) by excluding the portion of customs duty in excess of a specified ad valorem cap and by exempting the entirety of the additional duty levied under the Customs Tariff Act; the exemption operates for a limited, specified period.
Amends Notification No. 110/86
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Customs exemption: Hydro machinery Development Station Bhopal of BHEL added to prescribed exemption list under tariff law.
The Central Government, under sub item (6) of Heading No. 98.01 of the Customs Tariff Act, 1975, amends Notification No. 110 Customs (17 February 1986) by inserting a new serial entry that adds the Hydro machinery Development Station, Bhopal of 'BHEL' to the list of entities covered by the exemption notification, thereby expanding the schedule of beneficiaries without altering other entries.
Warehousing Station
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Warehousing station designation for Mandideep enables establishment of export-oriented undertakings via central board notification under customs law.
Declaration that Mandideep in Raisen District, Madhya Pradesh is designated as a warehousing station to facilitate the establishment of hundred percent export-oriented undertakings, effected by notification of the Central Board of Excise and Customs under the Customs Act.
Amends Notification No. 251/86
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Extension of exemption notification extends validity for customs exemption under the Customs Act by government order.
Amends Notification No. 251/86 by substituting the expiry date specified in paragraph 2, thereby extending the period of effect of the earlier customs exemption notification under Section 25(1) of the Customs Act, 1962; the amendment replaces the date in paragraph 2 without altering any other terms of the original notification.
Auxiliary duty
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Customs notification amendment: government omits a serial entry and inserts a new notification entry altering the exemption schedule.
The Central Government, under Section 25(1) of the Customs Act and authority derived from a Finance Bill provision given force under the Provisional Collection of Taxes Act, amends Notification No. 115/87-Customs by omitting the Schedule entry at Serial No. 56 and inserting after Serial No. 79 a new entry referencing Notification No. 160/87-Customs dated 3 April 1987.
Partial exemption to Hot Briquetted Iron (HBI) [Ch. 72]
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Customs exemption for Hot Briquetted Iron: imports for integrated steel plants relieved from excess customs duty and additional duty.
The Central Government exempts hot briquetted iron (HBI) imported for use in integrated steel plants from customs duty in excess of the amount calculated at the rate of fifteen per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act; "integrated steel plants" are defined as plants producing iron and steel from basic raw materials through to finished saleable items, and the notification is effective until 31 March 1988.
Auxiliary duty
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Customs amendment further updates schedule, omits serial 205 and inserts serial 293 referencing Notification No.158/87.
The Central Government, exercising powers under the Customs Act and relevant provisions of the Finance Bill given force by the Provisional Collection of Taxes Act, amends the Schedule to Notification No. 113/87-Customs by omitting Serial No. 205 and inserting after Serial No. 292 a new serial entry referencing Notification No. 158/87-Customs dated 2-4-1987.
Exemption to drilling rigs and spares for rural water supply projects
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Customs exemption for drilling rigs and spares: duty relief for rural water supply imports subject to donor gift and certificate.
Exemption removes liability for customs duty and additional duty on drilling rigs and spares imported for rural water supply projects where the rigs are gifted under a bilateral government agreement; spares' C.I.F. value in a financial year is limited relative to the rigs' value; and the importer must produce a certificate from an officer not below Deputy Secretary in the Ministry of Works and Housing confirming project use and compliance with the spares value limit.
Warehousing Station
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Warehousing station designation enables establishment of full export-oriented undertakings under Customs Act powers via central board notification.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Village Vedugapatty in Pudukottai District to be a warehousing station for the purposes of setting up hundred per cent export-oriented undertakings, thereby creating a customs-designated facility to support storage and customs-controlled activities for eligible exporters.
Amendment to Notification No. 257/85
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Customs notification amendment extends the expiry date of an exemption notification under statutory powers invoked in public interest.
The Central Government, invoking its powers under clause (a) of section 7 of the Customs Act, 1962, amends paragraph 2 of Notification No. 257/85 Customs by substituting the previously stated expiry date with a later date, thereby extending the duration of the exemption notification issued by the Ministry of Finance, Department of Revenue.
Amendment to Notification No. 306/85
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Extension of exemption notification validity to next year by substituting the prior date under Customs Act authority
Amendment substitutes the expiry date in paragraph 2 of Notification No. 306/85 Customs, extending the notification's validity by replacing the earlier date with a later date, effected by the Central Government under its statutory power and stated to be in the public interest.
Amendment to Notification No. 230/82
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Customs exemption extension modifies notification expiry, extending administrative validity under delegated powers in the public interest.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962 and being satisfied it is necessary in the public interest, amends Notification No. 230/82 Customs by substituting in paragraph 2 the earlier terminal date with a new terminal date, thereby extending the period during which the exemption notification continues to operate.
Amendment to Notification No. 319/85
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Customs exemption extension: government substitutes the notification expiry date to extend the exemption period under statutory power.
The Central Government, invoking its sub-section (1) of section 25 powers under the Customs Act, amends paragraph 2 of Notification No. 319/85 Customs by substituting the previously specified expiry date with a later date, thereby extending the temporal operation of the exemption without changing its substantive scope.
Amendment to Notification No. 19/85
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Extension of exemption notification validity under the Customs Act extends the notification's expiry to a subsequent year.
Amendment revises the temporal scope of an existing customs exemption by substituting its prescribed expiry date. Exercising statutory authority conferred by the Customs Act, the Central Government modifies Notification No. 19/85 Customs to alter the date stated in paragraph 2, thereby extending the notification's operative period for an additional year.
Amendments to Notification Nos. 268/84, 74/85 and 75/85
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Amendment of exemption notifications postpones effective date under section 25(1) of the Customs Act, by government.
Under authority of section 25(1) of the Customs Act, 1962, the Central Government amends Notification Nos. 268/84-Customs, 74/85-Customs and 75/85-Customs by substituting in paragraph 2 the figures, letters and words "1st day of April, 1987" with "1st day of July, 1987", thereby deferring the previously specified commencement date for the exemption provisions.
Amendment to Notification No. 234/86
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Extension of exemption notification: expiry date extended under Customs Act authority, postponing previous statutory cutoff.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, directs substitution in paragraph 2 of Notification No. 234/86 Customs to replace the originally prescribed expiry figures, letters and words with a later expiry specification, effectuating a one year postponement of the notification's termination on grounds of public interest.
Auxiliary duty
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Auxiliary duty amendment adds exemptions for specified outboard motors, electrical components, carbon electrodes and insulators.
Amendment inserts sub-items (xiii)-(xix) into the customs notification, specifying exemptions for: outboard motors imported by a State Fisheries Corporation for fitment to fishing boats under 84.07; blanks of ferrite magnets (excluding finished ferrite permanent magnets) under 8505.11; electrical resistors for circuits of 400 volts or above, or 20 amperes or above, or for use with motors of 1.5 kW or above under 85.33; protective and connection apparatus meeting those thresholds under 85.36; goods for use in such circuits under 8537.10; carbon electrodes for electrolysers and nipples under 8545.19/8545.90; and insulators designed for circuits of 400 volts or above under 85.46.
Amendment to Notification No. 111/84
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Extension of exemption notification validity: expiry date substituted with a later date under Customs Act amendment.
The Central Government, invoking section 25(1) of the Customs Act, 1962, amends Notification No. 111/84-Customs by substituting in paragraph 2 the previously prescribed expiry date with a later date, thereby extending the notification's temporal validity.

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