Removal of validity restrictions: customs exemption notifications amended to omit the paragraph imposing validity limits on those notifications.
The Central Government, exercising its power under sub-section (1) of section 25 of the Customs Act, 1962, directed that paragraph 2 be omitted from each of five specified customs exemption notifications, thereby removing the validity restrictions contained in those notifications.

Exchange rate determination: prescribed foreign currency conversion rates for stamp duty and customs effective April 1989.
The Central Government prescribes conversion rates of specified foreign currencies into Indian currency, effective 1 April 1989, for (a) calculating stamp duty under the Indian Stamp Act and (b) determining values for the purposes of the Customs Act, superseding the prior notification; the Schedule sets the equivalent of each listed foreign currency to Rs.100 for use in relevant statutory calculations.

Designation of land customs stations authorises specified routes for clearance of dutiable, restricted or rebate eligible cross border goods.
The Central Government appoints specified places on the Indo Nepal border as land customs stations to clear goods that are dutiable, subject to import/export restrictions, or exports entitled to rebates, and prescribes exclusive routes for such goods-road between Jogbani and Biratnagar, and road and railway between Raxaul and Birganj-superseding the prior notification and stating an operative commencement date.

Customs notification amendment removes specified schedule entries, altering auxiliary duty exemptions and coming into force shortly after issuance.
Exercising powers under the Customs Act and provisional authority of the Finance Bill, the Central Government amends Notification No. 106-Customs by omitting Serial Nos. 98 and 118 and their entries from the Schedule to that notification; the amendment takes effect on the 24th day of March, 1989.

Rescission of customs notifications withdraws specified exemption orders under Customs Act, taking effect in the public interest.
Rescission of two prior miscellaneous exemption notifications is effected under the powers conferred by the Customs Act, with the Central Government rescinding Notification No. 70/Customs and Notification No. 132/Customs and withdrawing those exemption orders issued by the Ministry of Finance (Department of Revenue); the revocation takes effect on the date specified in the notification.

Auxiliary duty amendment adds tariff entry for almonds in hard shell, modifying the customs exemption notification.
Amendment inserts a new Table entry into Notification No. 107/89-Cus., adding entry "1A" with classification code "8" described as "Almond in hard shell," thereby modifying the miscellaneous exemption notifications under the existing customs notification.

Validity extension of customs notification: expiry date substituted under section 25(1) of the Customs Act.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 169-Customs (13 May 1988) by substituting the words "31st day of March, 1989" with the words "30th day of September, 1989," thereby extending the notification's period of validity.

Customs exemption expanded to include bread, melamine tableware, brass and C.I. castings, and RCC spun pipe.
Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 132-Customs by inserting four new entries into the Schedule via Notification No. 123/89-Cus (15-3-1989): bread; tableware made of melamine; brass casting and cast iron casting; and reinforced cement concrete pipe (spun pipe).

Extension of validity: two customs exemption notifications amended to extend their expiry to end of September 1989.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, directs that in paragraph 2 of notifications 210/82-Cus. and 513/86-Cus. the existing expiry date be substituted with the new specified date, thereby extending the period of validity of those exemption notifications.

Appointment of customs officers designates additional and assistant collectors for specified districts under statutory customs authority.
Under section 4(1) of the Customs Act, 1962 the Central Government appoints the Additional Collector, Preventive Unit, Jodhpur and specified Assistant Collectors of Customs, assigning them preventive jurisdiction over listed districts by reference to a Table that pairs each district or tehsil with the designated Preventive Unit post, thereby allocating territorial enforcement responsibility among Jodhpur, Bikaner, Barmer, Jaisalmer and Sri Ganganagar units.

Customs duty amendment changes ad valorem rate for specified Chapter 15 goods under amended tariff notification.
Central Government amends a prior customs tariff notification for Chapter 15 goods by omitting S. Nos. 47 and 48 from the Table and substituting the duty entry for S. Nos. 49 and 50 with an ad valorem rate, thereby changing the basic duty applicable to those specified items under the executive customs power invoked in the notification dated 9 March 1989.

Customs tariff amendment increases exemption rates for specified entries under existing notification, revising applicable percentages.
Amendment effected under sub-section (1) of section 25 of the Customs Act, 1962 increases the percentage rates shown in column (3) of the Table to Notification No. 67/87-Customs by substituting higher percentages for the first and second listed entries, thereby altering the exemption rates applicable under that notification.

Amendment of customs notification: deletion of a Schedule item under statutory power alters exemption coverage.
The Central Government exercises its power under sub section (1) of section 25 of the Customs Act, 1962 and, being satisfied of public interest, amends Notification No. 489/86 Cus. by omitting item 7 and the entry relating thereto from the Schedule to that notification.

Exemption from special excise duty on imported goods removes the additional duty component equivalent to domestic special excise.
Central Government exempts all goods in the First Schedule to the Customs Tariff Act from the portion of additional duty on imports that is equivalent to the special duty of excise on like goods produced or manufactured in India, exercising powers under section 25(1) of the Customs Act and relying on the provisional force of the Finance Bill's declaration under the Provisional Collection of Taxes Act.

Rescission of customs exemption notifications withdraws multiple auxiliary duty exemptions under statutory powers conferred by customs and finance law.
The Central Government, invoking powers under the Customs Act and the Finance Act, rescinds a set of prior notifications granting auxiliary duty-related exemptions. The rescission annuls Notifications numbered 157 through 167 dated 13th May, 1988, and Notification numbered 312 dated 9th December, 1988, issued by the Ministry of Finance (Department of Revenue).

Exemption from auxiliary customs duty for all tariff goods for March granted under Finance Act authority.
Exemption is granted from the whole of the auxiliary duty of customs on all goods listed in the First Schedule to the Customs Tariff Act, 1975 for the limited period beginning 1 March 1989 and ending 31 March 1989, effected under executive powers in the Customs Act and Finance Act on public interest grounds.

Auxiliary duty exemption for imported copper and precious metal products produced from exported reverts, subject to time and evidence conditions.
Exemption from auxiliary customs duty applies to specified copper and precious metal goods produced abroad from exported copper reverts, spent anodes or anode slime sent out for toll smelting or toll processing, limiting duty to the portion representing toll smelting/processing costs and insurance and freight both ways; the exemption is conditional on import within three years and sufficient evidence that the imported goods were obtained from the specified toll processing.

Auxiliary duty exemption on imported machinery parts limits duty to the rate applicable to the complete article when imported.
Exemption limits auxiliary duty on imported component parts used for initial setting up, assembly or manufacture of specified machinery to the amount of auxiliary duty leviable on the corresponding complete article, conditional on proof to the Assistant Collector of Customs and subject to the conditions of Notification No. 155/86 Customs and relevant notifications under the Finance Bill.

Auxiliary duty exemption for medical electronic equipment components when imported for manufacture under specified conditions.
Exemption from auxiliary customs duty is provided for specified component parts (with listed exclusions) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, when proved to the satisfaction of the Assistant Collector of Customs. The exemption covers only auxiliary duty in excess of the rate applicable to the complete equipment under the Finance Bill and is subject to the conditions of an earlier notification as amended.

Partial exemption from auxiliary customs duty limits liability to the portion attributable to print, freight and insurance for imported films.
The Central Government exempts, at importation, imported exposed cinematograph films of the relevant tariff description from the portion of auxiliary customs duty exceeding an amount calculated at a specified rate of the value representing only the cost of the film print and the freight and insurance charges relating to that print, under powers conferred by the Customs Act and provisions of the Finance Bill given force by the Provisional Collection of Taxes Act.