Customs exemption for leather-industry imports limits duty to 20% ad valorem, subject to use, accounting and registration conditions.
Exemption limits customs duty on specified imported goods for the leather industry to 20% ad valorem and exempts the additional duty, subject to conditions: importers of heading B goods must furnish an undertaking to use the goods for leather manufacture, maintain and produce certified consumption accounts within three months (or extended period), pay on demand the duty differential if requirements are breached, and produce a valid Council for Leather Exports registration-cum-membership certificate.

Customs exemption for viscose staple fibre caps import duty at an ad valorem rate, limiting payable customs duty.
The Central Government exempts viscose staple fibre and tows under Chapter 55 from that portion of scheduled customs duty exceeding an ad valorem rate set at twenty-five percent, thereby capping the effective import duty on those goods as a public interest exemption under the Customs statute.

Customs exemption amendments: reductions in ad valorem rates and scope changes for specified fibres and rags.
Three prior customs exemption notifications are amended: one removes the exception for woollen and synthetic rags and lowers its ad valorem rate to thirty five per cent; a second reduces its ad valorem rate to twenty five per cent; a third revises Table entries to include "tow" variants for specified fibres, thereby altering the scope and tariff classification of those goods.

Customs effective rates for wool imports set varying duties and exemptions for cooperative and specified wool categories.
Notification under section 25(1) of the Customs Act prescribes that goods of Chapter 51 shall be exempt from customs duty to the extent the duty exceeds amounts calculated at the notified effective rates. Raw wool imported by registered Apex handloom cooperatives, state handloom development corporations, Khadi and Village Industries bodies and registered apex khadi federations is charged nil effective duty. Other raw wool meeting a specified fibre diameter is chargeable at a lower ad valorem rate, and waste of wool including yarn waste and garnetted stocks is chargeable at a higher ad valorem ad valorem rate.

Customs additional duty exemption caps extra duty by specifying reduced effective ad valorem rates for listed imports.
Notification exempts specified imported goods from that portion of the additional duty of customs which exceeds the prescribed effective ad valorem rate, by linking listed First Schedule tariff headings and descriptions to corresponding reduced rates and thereby capping additional duty on importation for those named goods.

Import duty exemption for specified pulp and waste paper lowers customs liability when used in newsprint and pulp manufacture.
The notification exempts specified Chapter 47 imports from customs duty above an effective reduced rate and from additional duty where imported for defined manufacturing purposes: nil rate for wood pulp used to manufacture newsprint and a reduced ad valorem rate for listed waste paper used to manufacture pulp for paper or paperboard. Importers must furnish an undertaking to use the goods as declared, keep prescribed accounts at the place of manufacture, produce certified account extracts within three months or a permitted extension, and, for wood pulp, evidencing newsprint production and clearance; non compliance leads to recovery of the duty differential.

Customs duty exemption for specified leather, printing paper and grape packing supplies, subject to prescribed use and composition conditions.
The Central Government exempts specified imports in Chapters 41, 48 and 49 from basic customs duty in excess of reduced rates and from the whole of the additional duty, subject to entry specific conditions such as use for printing newspapers/books/periodicals, use in grape packing, and a minimum mechanical wood pulp content requirement for certain printing paper; the notification also defines "grape guard" by composition and use.

Customs effective ad valorem rates cap import duties for listed goods, with specified conditional exemptions and eligibility rules.
The Central Government exempts specified imported goods listed by tariff chapter, heading or sub heading from customs duty to the extent that such duty exceeds amounts calculated at the effective ad valorem rates set out in the notification's Table. The Table specifies capped percentage rates for each listed commodity and records any conditions of concessional treatment, including special eligibility for newspaper establishments, manufacturers of tea bags and UNICEF, with an explanatory definition for "newspaper establishment."

Additional duty exemption for polyester base imports used in X ray film manufacture limits excess duty to specified ad valorem rate
Substrated polyester base under Heading No. 39.20 imported for manufacture of X ray films is exempted from additional duty to the extent it exceeds a capped effective rate, the exemption operating to limit the additional duty to an effective 10% ad valorem for qualifying imports and thereby providing a conditional fiscal benefit tied to that specific manufacturing use.

Customs exemption for isocyanates and polyester polyols limits import duty to a specified ad valorem rate for TPU manufacture.
Exemption is provided for imports of isocyanates and polyester polyols classifiable under the stated tariff chapters when imported for manufacture of thermoplastic polyurethane and articles thereof: customs duty is relieved to the extent it exceeds a specified ad valorem rate, and the imports are exempted from the whole of the additional duty otherwise leviable under the statutory provision imposing additional duty.

Customs duty limitation on aseptic packaging machinery reduces payable duty to a fixed ad valorem rate.
The amendment substitutes a provision to exempt "Aseptic Form Fill Seal Machine, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of twenty per cent ad valorem," thereby removing duty liability for the portion exceeding that ad valorem rate.

Customs exemption for waste water treatment plants limited to duty exceeding specified ad valorem rate, subject to importer condition.
The amendment revises the exemption for Waste Water Treatment Plants so that relief applies only to that portion of the customs duty specified in the First Schedule which exceeds the amount calculated at a specified ad valorem rate, subject to the condition that the importer.

Customs tariff amendment updates ad valorem duty rates for specified polymer classifications in Chapter 39.
An amendment under section 25(1) of the Customs Act, 1962 replaces the tariff Table in Notification No. 49/90 Cus with a new Table prescribing ad valorem duty rates for specified polymer goods in Chapter 39, including distinct entries for polystyrene and styrene copolymers, polyvinyl chloride and its copolymers, polyphenylene oxide/polyacetals/polycarbonates, and all goods under heading 39.12.

Customs effective rates cap import duty by exempting the portion exceeding prescribed standard or preferential ad valorem rates.
The Central Government prescribes effective rates of customs duty for specified goods under Chapters 32, 35 and 38 by exempting the portion of scheduled duty in excess of the rates set in the Table, with separate columns for standard and preferential ad valorem rates, thereby capping the duty chargeable on importation for each listed tariff entry.

Customs exemption for specified film and microfilm imports waives duty above a base rate and additional duty, subject to certification.
Exemption for specified Chapter 37 imports: microfilms, exposed and developed film sheets, exposed cinematographic films, and films and video cassettes are exempt from customs duty exceeding ten percent ad valorem and from additional duty under section 3, subject to conditions; exposed cinematographic films require certification for defence personnel training and educational character, and films and video cassettes require certification for archival study, record or reference purposes.

Effective customs duty rates for photographic and cinematograph goods set with specified conditions and targeted exemptions.
Central Government exempts specified Chapter 37 imports from customs duty in excess of amounts calculated at the reduced ad valorem rates listed in the Table, subject to conditions. The Table prescribes separate effective rates for categories of photographic and cinematograph films and related printing plates, and attaches conditions for certain entries-such as use in the printing industry, importation by registered newspaper establishments, or certification of educational character for films. "Jumbo rolls" are defined by minimum width and length.

Customs tariff amendments update exemption schedules, substitute and add specified pharmaceutical and fertilizer entries, and reduce ad valorem rate.
Amendments to three customs notifications modify exemption and tariff schedules: No. 208/81 omits certain serials, substitutes several pharmaceutical product entries, and adds spare parts and accessories for specified goods; No. 104/86 inserts new fertilizer entries with specified content conditions; and No. 16/88 replaces the existing ad valorem duty rate with a lower rate, omits a serial, and adds chemical and pesticide items to its Table.

Customs duty cap for pharmaceutical imports sets reduced payable duty on specified imported drugs.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, exempts specified Chapter 30 drugs and medicines from so much of the customs duty leviable on import as exceeds the amount calculated at the effective ad valorem rates set out in the annexed Table, by limiting the payable duty to the stated effective rates for the listed items.

Customs exemption for specified bulk drugs grants reduced effective import duty rates by notification, affecting listed drug categories.
Notification exempts specified bulk drugs, including salts, esters and derivatives, from so much of customs duty as exceeds the prescribed effective rate on importation into India; an annexed table lists goods and specifies the maximum effective ad valorem rates applicable to each described bulk pharmaceutical product.

Customs exemption for specified drug manufacturing inputs caps import duty where importer furnishes a use undertaking.
The notification exempts specified goods under Chapters 28, 29 or 30 from customs duty in excess of reduced effective rates when imported for manufacture of bulk drugs, conditional on the importer furnishing an undertaking. The annexed Table lists items eligible for nil duty, a reduced ad valorem rate for Pleuromutilin, and a broader set of intermediates and reagents subject to a lower ad valorem duty, thereby capping duty at the specified rates for those inputs used in bulk drug production.