Warehousing station declaration permits export-oriented undertakings to establish operations under section nine of the Customs Act.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Village M. Venkatayapalem in Thirumalayapalam Taluk, Khammam District, Andhra Pradesh, to be a warehousing station for the purposes of setting up of hundred per cent export-oriented undertakings, thereby creating a customs warehousing facility to facilitate export-oriented operations.

Warehousing station designation permits establishment of export-oriented undertakings under the Customs Act through section nine powers.
Declaration under section 9 of the Customs Act designates Village Dondapadu (General Survey No. 188) in Nalgonda District, Andhra Pradesh, as a warehousing station by notification of the Central Board of Excise and Customs to permit establishment of export-oriented undertakings in the specified location.

Customs exemption amendment: Cellulose acetate sheets and strips granted ad valorem concession under revised notification.
An amendment inserts S. No. 6A in the Table to Notification No. 88/87-Customs to grant an ad valorem exemption for Cellulose Acetate Sheets and Strips, the Central Government acting under sub-section (1) of section 25 of the Customs Act, 1962, and stating the change is made in the public interest.

Rescission of customs exemption removes a prior notification under section 25(1) as necessary in the public interest.
Rescission of a customs exemption notification is effected under the executive power conferred by section 25(1) of the Customs Act, 1962. The Central Government, being satisfied that rescission is necessary in the public interest, withdraws Government Notification No. 26/79-Customs dated 31st January, 1979, thereby revoking the earlier exemption.

Customs and excise exemption and revision powers expanded, with refund and electronic evidence rules newly codified.
The amendment law revises the Customs Act, 1962 and the Central Excises and Salt Act, 1944 by inserting provisions on refund of duty following notifications, excluding rate and valuation questions from existing revision powers, and creating new revision powers for the Board or Collector. It also introduces rules making microfilms, facsimile copies, and computer printouts admissible as documents and evidence under specified conditions, and updates appellate tribunal jurisdiction and parliamentary laying requirements for rules and notifications.

Customs valuation rules for imported goods were amended to govern price determination under the statutory framework.
Customs valuation for imported goods was realigned by inserting a new sub-section (1A) in section 14 of the Customs Act, 1962, providing that the price of imported goods is to be determined in accordance with the rules made for that purpose, subject to section 14(1). Consequential changes were made to section 14(2) to extend its reference to the new sub-section (1A). The rule-making power in section 156 was also amended so that regulations may prescribe the manner of determining the price of imported goods under section 14(1A).

Customs exemption amendment refines covered goods, limiting conductors and specifying metglass amorphous alloy electrical steel sheets.
Amendment substitutes specified product descriptions in the Table to the earlier customs notification: replacing "copper conductors" with "hollow copper conductors" and substituting the existing entry for electrical steel sheets with "electrical steel sheets of metglass amorphous boron silicon alloy", thereby refining the class of exempted goods and the scope of the exemption.

Amendment to exemption notification inserts a new schedule entry, expanding customs tariff exemptions accordingly.
Amendment inserts Sl. No. 267 into the Schedule of Notification No. 159/88-Customs, adding a cross-reference to Notification No. 173/88-Customs dated 16th May, 1988, thereby expanding the Schedule of miscellaneous exemption notifications under the Customs Tariff.

Customs exemption for prawn feed: duty capped and additional duty waived when certified for export-oriented prawn cultivation.
Imported prawn feed under sub-heading 2309.90 is eligible for customs relief when brought in for cultivation of prawns for export: duty is limited to an ad valorem rate of thirty-five percent and additional duty is waived, provided the importer presents a certificate from a competent senior officer confirming engagement in export-oriented prawn cultivation and recommending the exemption.

Warehousing station declaration enables establishment of fully export oriented units under customs law, facilitating export operations.
The Central Board, exercising powers under section 9 of the Customs Act, 1962, declares Gangtok City in Sikkim to be a warehousing station for the purpose of setting up hundred per cent export oriented units, thereby enabling warehousing treatment and customs procedures to support those export oriented units.

Exchange rate amendment: substitution of Australian Dollar rate under customs notification, establishing its legal effect.
The Central Government, exercising statutory powers under the Indian Stamp Act and the Customs Act, substitutes the Schedule entry for serial No. 2 to denote the Australian Dollar with a specified exchange rate and prescribes the date from which that rate is effective for customs valuation and related notification purposes.

Customs amendment substitutes a tariff entry in an exemption notification using statutory power under the Customs Act.
Amendment to a customs exemption notification substitutes the tariff entry in the annexed Table, replacing the prior entry under column (4) with a new percentage figure, made under the statutory power of the Customs Act on the stated grounds of public interest and thereby amending Notification No. 493/86 Customs.

Rescission of customs exemption: government withdraws prior customs exemption issued under statutory power by notification.
The Central Government, invoking its statutory power to rescind, withdraws Notification No. 84/88-Customs by issuing Notification No. 171/88 dated 13-5-1988, terminating the earlier miscellaneous customs exemption on the ground that rescission is necessary in the public interest.

Exemption from countervailing duty: imported tariff schedule goods exempt where equivalent special excise duty applies under domestic law.
The Central Government exempted imported goods covered by the Customs Tariff First Schedule from so much of the additional customs duty as is equivalent to the special excise duty on like goods produced in India, exercising executive exemption power in the public interest to align the customs additional levy with the domestic special excise obligation.

Customs duty exemption for specified polyurethane films permits capped duty rates for imports used in manufacture of finished leather.
Exemption limits customs duty on specified polyurethane films and foils (0.3-0.7 mm, heading 39.21) imported for manufacture of finished leather to amounts not exceeding duties calculated at 40% ad valorem, and similarly caps additional duty under section 3 at 40% ad valorem. Importers must furnish an undertaking that the goods will be used for manufacture, maintain prescribed accounts of receipt and consumption, produce certified extracts within three months or extended period, and pay on demand the difference between full duty and duty paid if conditions are breached.

Partial exemption from auxiliary duty limits liability on imported copper produced by toll processing, subject to valuation and evidence.
Exemption applies to the portion of auxiliary customs duty in excess of a capped ad valorem rate on imported copper wire bars, cathodes and wire rods produced from exported copper reverts or spent anodes sent for toll smelting or processing, where the capped rate is calculated on toll smelting/processing costs (labour, material excluding exported goods, and other related charges) plus insurance and freight both ways; imports must occur within three years and be supported by sufficient evidence that the goods were obtained from the exported materials.

Auxiliary duty exemption for imported machinery parts limits duty to the rate applicable to the finished article when proven to customs.
Exempts component parts of machinery imported for initial setting up, assembly or manufacture of specified articles from auxiliary customs duty to the extent such duty exceeds the rate applicable to the finished article when imported complete, conditional on the parts falling within the listed tariff headings or specified descriptions and on proof to the Assistant Collector of Customs that the parts are required for those purposes, subject to conditions in prior notifications and relevant notifications and rates for the finished article.

Exemption from auxiliary duty on imported component parts for manufacture of medical electronic equipment, subject to specified proof and conditions.
The notification exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment (Chapters 85, 90 or 98) to the extent the duty exceeds that leviable on the finished equipment, while excluding parts containing specified semiconductor devices, light emitting diodes, electronic micro circuits, and non-paper capacitors; eligibility must be proved to the Assistant Collector of Customs and is subject to conditions of the referenced prior notification.

Partial exemption from auxiliary customs duty on imported cinematograph film limits duty to 45% of print cost plus freight and insurance.
Partial exemption for imported exposed cinematograph film narrows the auxiliary duty base: the Government exempts duty in excess of an amount calculated at 45% of the value that comprises only the cost of the print and the freight and insurance charges incurred in respect of that print, superseding an earlier notification and relying on powers under the Customs Act and the Finance Act.

Auxiliary duty exemption on component parts of aircraft simulators aligns their customs duty to that of aircraft components.
Exempts component parts of simulators of aeroplanes and other aircraft, falling within Chapter 88, from that portion of auxiliary duty in excess of the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, effectively capping auxiliary duty on simulator parts at the aircraft component rate on importation.