Customs amendment expands exempted items under customs notification to include test equipments, raw materials and ingredients.
Amendment substitutes wording in clause (b), sub clause (vii) of the prior customs notification to replace "and test equipments" with "test equipments, raw materials and ingredients," thereby expanding the items referenced in that sub clause under the power conferred by clause (a) of section 7 of the Customs Act, 1962.

Exchange rate determination set for statutory conversion affecting stamp duty and customs valuation under enabling statutes.
The Central Government fixes, effective 1 April 1990, specified foreign exchange conversion rates to be used for calculating stamp duty and for customs valuation, superseding the earlier notification; a Schedule lists, for each listed foreign currency, the amount equivalent to one hundred rupees to be applied for those statutory purposes.

Tariff amendment revises ad valorem customs duty rates on polysulphones and other plastics under Chapter 39.
Amendment substitutes S. No. 11 in the Table to Notification No. 49/90-Customs (Chapter 39), replacing the entries for heading 39.11 to distinguish polysulphones from other goods and to assign separate ad valorem duty rates to each category, thereby creating a tiered ad valorem duty structure within that tariff heading.

Auxiliary duty amendment removes a specified schedule entry from a customs exemption notification, altering tariff coverage under statutory power.
The Central Government, by Notification No. 154/90 Cus dated 21 3 1990, amends Notification No. 144/90 Customs by omitting serial number 14 and its entry from the Schedule, effecting a targeted removal of the listed exemption or provision under the customs tariff framework, pursuant to executive powers conferred by the Customs Act and enabling Finance Bill provisions given force by provisional collection law.

Customs duty reduction on newsprint effected by executive amendment, lowering the tariff entry under statutory tariff powers.
Notification No. 153/90 amends Notification No. 31/82-Customs by substituting the existing tariff figure for newsprint in the TABLE with a lower rate, effected under the statutory power to amend the customs tariff as necessary in the public interest.

Rescission of customs exemption notification: government withdraws prior exemption, effective from stated future date.
The Central Government, exercising its statutory authority under sub section (1) of section 25 of the Customs Act, 1962, rescinds Notification No. 195/80 Customs on the ground that rescission is necessary in the public interest. Notification No. 152/90 Cus dated 20 March 1990 declares that the earlier exemption notification will cease to operate with effect from the 1st day of April, 1990.

Rescission of customs auxiliary duty notifications removes redundant prior exemptions under statutory delegated powers.
The Central Government, invoking section 25(1) of the Customs Act, 1962 read with section 35(4) of the Finance Act, 1989, rescinds a consecutive series of notifications issued on 12th May, 1989 relating to auxiliary duty of customs as redundant, thereby removing those prior instruments from operative effect under the customs tariff and miscellaneous exemption notifications regime.

Auxiliary duty exemption prevents double levy on imported goods during specified transitional period under customs and finance law.
The Central Government, exercising its statutory exemption powers and being satisfied it was in the public interest, exempted all goods specified in the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act, 1989 for the limited transitional period to avoid double levy.

Auxiliary duty exemption limits payable duty to portion representing toll processing, insurance and freight, subject to origin and time conditions.
Exempts specified imported copper and related metal products produced from copper reverts, spent anodes or anode slime sent out of India for toll smelting or toll processing from so much of the auxiliary duty as exceeds an amount calculated at the rate of forty-five per cent of the value of the goods, that amount representing only toll smelting or toll processing costs (labour, cost of material other than the goods sent out of India, and other payable charges abroad) and insurance and freight both ways, subject to import within three years and sufficient evidence of processing origin.

Auxiliary duty exemption on machinery parts for initial setup allows duty limited to the rate applicable to the complete article, subject to conditions.
Exempts from excess auxiliary customs duty component parts of machinery imported for initial setting up, assembly, or manufacture of specified articles, limiting the exemption to the excess over the duty leviable on the complete article; requires proof to the Assistant Collector of Customs that parts are so required and makes the exemption subject to the conditions of Notification No. 155/86-Customs.

Auxiliary duty exemption for medical equipment parts limited to duty exceeding that on complete equipment, subject to conditions.
Prescribes an auxiliary duty exemption for specified parts imported for manufacture of medical electronic equipment in Chapters 85, 90 or 98, subject to proof to the Assistant Collector of Customs that the parts are required for such manufacture, excluding certain electronic components, and limited to the excess of auxiliary duty over the amount calculated on the finished equipment when imported complete, subject to conditions of the referenced notification.

Partial customs exemption for imported cinematograph film limits duty to value tied to the film print and its freight and insurance.
Partial exemption limits auxiliary customs duty on imported exposed cinematographic film to the duty calculated at forty five percent of the value comprised solely of the cost of the film print and the freight and insurance charges for that print, excluding other value components when computing the capped duty.

Auxiliary duty cap for simulator component imports limited to the rate applicable to aircraft component parts under customs rules.
Exempts component parts of simulators of aeroplanes and other aircraft from auxiliary customs duty in excess of the amount computed at the rate applicable to component parts of aeroplanes or other aircraft, by capping auxiliary duty on imported simulator components at the rate leviable on aircraft component parts as specified in the Finance Bill and relevant notifications.

Auxiliary duty exemption cap limits additional customs levy for goods partially exempt from basic customs duty by notification.
Exempts, insofar as it exceeds a prescribed proportion of value, auxiliary customs duty on goods that are partially or wholly exempt from basic customs duty by specified notifications; the exemption is subject to the conditions of those notifications and valuation for the capped auxiliary duty is determined under section 14 of the Customs Tariff Act.

Partial exemption from auxiliary customs duty caps payable duty on specified imported goods to a capped proportion of value.
Exempts specified imported goods listed by tariff chapters from auxiliary customs duty to the extent that duty exceeding a capped proportion of the goods' assessed value is not leviable; applicability is determined at importation and valuation under the customs valuation provisions.

Auxiliary duty exemption caps excess levy on goods partially exempt from basic customs duty under specified notifications.
Exempts from that part of the auxiliary duty of customs which exceeds the amount calculated at five per cent of value, goods that are partially or wholly exempt from basic customs duty by the notifications listed in the Schedule; exemption exercised under statutory powers and subject to the conditions attaching to those underlying notifications, with value for computation determined under the existing Customs Tariff valuation provisions.

Partial exemption from auxiliary duty on specified imports limits duty above a fixed statutory threshold for listed goods.
Prescribes a partial exemption from auxiliary customs duty on specified imported goods by exempting the portion of auxiliary duty in excess of an amount calculated at a fixed statutory rate of the goods' value. The exemption applies to goods falling within specified chapters of the First Schedule to the Customs Tariff Act and listed in the annexed Table, and includes an explanatory definition narrowing the scope of "lubricating oil."

Auxiliary duty exemption: goods exempted from basic customs duty by notification are likewise exempt from auxiliary duty, subject to original conditions.
Complete exemption from the auxiliary duty of customs is granted for goods wholly or partially exempt from basic customs duty by specified government notifications, subject to the conditions and limitations of the underlying notifications; the exemption operates by authority of the Customs Act and the Finance Bill given force under the Provisional Collection of Taxes Act and applies to the goods listed in the Schedule.

Auxiliary duty exemption: specified imported goods exempted from auxiliary customs duty when imported into India.
Grants total exemption from the whole of the auxiliary duty of customs on the goods specified in the annexed Table, as falling within named chapters of the First Schedule to the Customs Tariff Act, 1975, when imported into India; supplies specific commodity descriptions and qualifications and detailed definitions for terms used in the Table including technical criteria for fuel classifications and a definition of electrical measuring and control instruments.

Auxiliary duty rates capped for specified imports, limiting payable auxiliary customs duty to stated rates under the notification.
The notification exempts imported goods specified in the annexed Table from that part of the auxiliary customs duty which exceeds the rate specified for each listed category, thereby capping auxiliary duty charges for crude petroleum, specified grades of polyvinyl chloride and all other goods; it is issued under the Customs Act and a Finance Bill provision applied provisionally and preserves any existing exemptions under other notifications.