Customs duty cap limits duty on imported prawn feed and fish meal to a capped ad valorem rate.
Prawn feed under sub headings 2301.20 or 2309.90 and fish meal under sub heading 2301.20 are exempted from so much of the customs duty in the First Schedule as exceeds the amount calculated at an effective rate of 15% ad valorem on imports into India.

Customs exemption amendments revise ad valorem exemption rates and add pesticide entries to the exemption schedule.
The Central Government, invoking section 25(1) of the Customs Act, 1962, amends eleven specified customs exemption notifications by substituting stated ad valorem exemption rates with newly prescribed ad valorem rates and, in one instance, by adding named chemical entries (including pesticide active ingredients) to the exemption Table, thereby modifying the extent and scope of customs duty exemptions in the cited notifications.

Customs duty cap limits applicable duties on specified imported goods, exempting any charge above the ad valorem maximum.
The Central Government exempts all goods under sub heading Nos. 0802.90, 0804.10 and 0907.00 of the First Schedule to the Customs Tariff Act, when imported into India, from so much of the duty leviable thereon as is in excess of the amount calculated at the rate of 85% ad valorem, thereby capping the customs duty for those entries.

Customs duty cap limits excess import duty on specified refractory raw materials to a fixed ad valorem rate.
Notification, exercising powers under section 25(1) of the Customs Act, 1962, exempts listed refractory raw materials under Chapters 25, 26, 28 or 38 from so much of the customs duty as is in excess of 30% ad valorem when imported into India. The exempted items include specified grades of chromite ore, natural flaky graphite, magnesia chrome/lime/alumina sinters, tabular/sintered/calcined alumina (99%+), fused magnesia, and defined grades of dead burnt magnesite.

Customs tariff amendments update exemption notifications, substituting duty rates and tables to modify import duty treatment nationwide.
The Central Government, under section 25(1) of the Customs Act, 1962, amends seventeen prior customs exemption/tariff notifications by substituting specified textual entries or replacing entire annexed Tables, thereby revising ad valorem and specific duty rates, and prescribing substituted tariff tables for identified goods and headings.

Customs duty cap on wheat gluten limits payable duty to a fixed effective ad valorem rate under a statutory exemption.
Exempts imports of wheat gluten under heading No. 11.09 from customs duty to the extent that duty exceeds the amount calculated at an effective rate of 15% ad valorem, fixing payable customs on those imports at that effective rate; issued under section 25(1) of the Customs Act, 1962 on public interest grounds.

Exemption of customs duty: effective rates set for human corneas and pancreas, limiting duty to specified rates.
The Central Government, exercising statutory power under the Customs Act, 1962, exempts goods in Chapter 5 of the Customs Tariff Act from customs duty in excess of the effective rates specified: human corneas at nil duty and pancreas at 25% ad valorem, thereby limiting the duty leviable under the First Schedule to those specific rates as a public-interest miscellaneous exemption.

Customs duty exemption limits import duty on specified live animals to prescribed rates, with most live stock exempt.
The notification uses powers under section 25 of the Customs Act to exempt Chapter 1 imports from that portion of customs duty in excess of amounts calculated at the specified rates in the annexed Table, thereby limiting assessable duty to the ceiling rates. The Table grants a nil rate for various live breeding and rearing animals (including cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock) and prescribes a higher ad valorem rate for grand parent poultry stock.

Exchange rate determination for export goods establishes official foreign-currency-to-rupee conversion rates affecting export valuation and compliance.
Determination of official rate of exchange for specified foreign currencies applicable to export goods under powers of the Customs Act, 1962, superseding the earlier notification and fixing conversion rates as set out in the schedule for use in customs valuation and export compliance.

Exchange rate determination for imported goods establishes official currency conversion rates for stamp duty and customs purposes.
Prescribes rates of exchange for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for determinations under the Customs Act in relation to imported goods, effective from the notified commencement date; the notification supersedes the earlier notification and provides an official schedule of currency-to-Indian-currency conversion equivalents to be used for customs and stamp duty computations.

Exchange rate amendment sets revised Japanese yen conversion under customs notification, specifying applicability and legal basis for the change.
The Central Government, invoking sub-section (2) of section 20 of the Indian Stamp Act, 1899 and sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, amends Notification No. 9/93-N.T.-Cus. by substituting the Schedule entry at serial No. 11 to set the Japanese Yen exchange rate at 365.6000, effective from 22nd February, 1993.

Deeming of export product: television sets of different sizes are treated as a single export product under the customs amendment.
An amendment inserts a proviso in the Explanation to clause (iii) after sub-clause (a) of the existing notification, providing that television sets of different sizes and specifications shall be deemed to be a single export product, thereby aggregating distinct television variants for application of the export exemption under the notification.

Transfer of Residence amendment adds fax machine to the list of permitted items under residency import rules.
The amendment inserts an additional entry in rule three of the Transfer of Residence Rules, adding "Fax Machine." to the list of enumerated items eligible under the Transfer of Residence regime, and takes effect on the date of notification made under the powers conferred by section 79(2) of the Customs Act.

Extension of tourist stay: customs authorities may grant sequential extensions up to beyond two years under Customs Act.
The amendment revises rule 2 of the Tourist Baggage Rules to authorize a staged extension regime: the Assistant Collector may grant a further six month extension for legitimate non immigrant purposes; the Collector may thereafter grant a further extension of one year; and the Board may extend the aggregate permitted stay beyond two years. The change implements sequential administrative power to extend a tourist's period of stay and is effective from the notification date.

Baggage exemption updated: qualifying returning workers may import specified portable equipment duty-free, subject to trade-use limits.
Amendment requires the passenger to have worked abroad and returned on termination after at least 365 days' stay in the two years preceding arrival; omits rule 4B. It replaces rule 5 proviso to allow duty-free import of portable equipments, instruments, apparatus and appliances for passengers engaged abroad over six months, applying the exemption to trade tools used by carpenters, plumbers, welders and masons and excluding items of common personal use. Appendix A adds Fax Machine and Appendix B replaces the figure at serial No. 5 with the word "one".

Baggage exemption eligibility tightened: valid passport and prolonged foreign residence required; one unit per family; fax machines added.
Amendments to Notification No. 137/90-Cus require a valid passport and return after at least 365 days' residence abroad within the two years before arrival, link that residence requirement to persons returning on termination of work abroad, limit concession to one unit of each item per family with a declaratory affirmation, add "Fax Machine" to the admissible items, and delete Explanation clause (i).

Customs amendment reduces a specified import percentage requirement for gem and jewellery unit exemption conditions.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, directs substitution of the figures "15%" with the figures "10%" in condition (xii), column (1), entry against item A of notifications 196 Customs/87, 256 Customs/87, 258 Customs/87, 260 Customs/87 and 262 Customs/87, and in condition (xiv), column (1), entry against item A of notification 3 Customs/88.

Customs exemption for specified baggage limits additional duty for listed household and electronic items when imported by passengers.
Central Government exempts specified household and electronic articles under Heading 98.03 from customs duty to the extent duty exceeds the amount calculated at the rate of 105% ad valorem when imported as passenger baggage from countries other than Bhutan and Nepal, subject to conditions on personal or household use, an aggregate value cap of rupees one lakh and fifty thousand, and compliance with the Baggage Rules, 1978 for non-accompanying articles.

Transfer of Residence amendment: silver other than ornaments expressly included among goods admissible on change of residence.
The Central Government amends rule 3 of the Transfer of Residence Rules, 1978 by inserting a new serial entry: "Silver, in any form, other than ornaments." This insertion is made under powers of section 79(2) of the Customs Act, 1962 and is effected by the Transfer of Residence (Amendment) Rules, 1993.

Silver in baggage: new rule identifies non ornamental silver as a distinct listed item under baggage rules.
Amends the Baggage Rules, 1978 by inserting after serial No. 6 in Appendix B a new serial No. 7: Silver, in any form, other than ornaments. Made under the rule making power of the Customs Act and notified as the Baggage (Amendment) Rules, 1993 (Notification No. 13/93 Cus. (N.T.)), the rules come into force on 9 February 1993.