Exchange rate determination mandates specified currency conversion rates for use in stamp duty calculation and customs valuation.
The Central Government prescribes the rate of exchange for each listed foreign currency to be used for calculating stamp duty under the Indian Stamp Act and for determinations under section 14 of the Customs Act, superseding the prior notification; the Schedule supplies the operative currency conversion rates to be applied in converting foreign currency into Indian currency and vice versa for those statutory purposes.

Extension of notification validity: substitution of a later expiry date to continue a customs exemption under statutory power.
Notification No. 146/87 dated 27-3-1987 amends Notification No. 294/85-Customs by substituting the figures, letters and words "31st March, 1987" with "31st March, 1988" in paragraph 2, exercising the Central Government's statutory powers under the Customs Act, 1962, thereby extending the notification's period of application.

Customs notification amendment extends validity of an existing exemption notification by one year to maintain its operation.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 284/85 Customs by substituting in paragraph 2 the figures, letters and words specifying the earlier terminal date with a later terminal date, thereby extending the period of effect of the exemption; this amendment is made as being necessary in the public interest.

Extension of customs exemption notification extends expiry under section 25 powers to a later date.
Amendment to a customs exemption notification substitutes its expiry date, extending the notification's period of applicability by replacing the earlier prescribed date with a later one under section 25(1) of the Customs Act, 1962 as an exercise of Central Government power in the public interest.

Auxiliary duty notification amends customs schedule, omitting one entry and inserting a replacement schedule entry.
The Central Government, invoking Customs Act authority and provisional tax-collection powers in the Finance Bill, amends Notification No. 113/87-Customs by omitting a specified schedule entry, altering another schedule entry, and inserting a replacement schedule entry that refers to a subsequent customs notification.

Customs duty exemption for ship-breaking imports caps duty liability per light displacement tonnage measurement.
Notification No. 142/87 (27-3-1987) exempts goods under heading 89.08 imported for ship-breaking by capping customs liabilities per Light Displacement Tonnage: basic customs duty is exempt to the extent it exceeds an amount computed per LDT, and additional duty under section 3 is exempt to the extent it exceeds a separate amount computed per LDT; the notification supersedes earlier Notification No. 163/86-Customs.

Auxiliary duty notification added to customs schedule, expanding exemptions under Customs Act provisions for tariff administration.
The Central Government amended Notification No. 113-Customs by inserting, after Sl. No. 290, a new Sl. No. 291 in the Schedule to that notification to incorporate Notification No. 140-Customs dated 27th March, 1987, thereby adding the referenced auxiliary duty/exemption instrument into the Schedule and subjecting it to the same tariff and exemption administration mechanisms under the Customs Act and related provisional provisions.

Customs duty exemption for imports under the Import Export Pass Book Scheme, subject to specified use, documentation and compliance conditions.
Exemption from customs duty and additional duty is allowed for goods imported under the Import-Export Pass Book Scheme when imported or released for manufacture of end products for export, replenishment of materials used in such manufacture, or as mandatory spares exported with end products, subject to production of the Pass Book or Release Order, a written claim, bond with bank guarantee or legal agreement, declaration to pay duty on diverted goods, direct transfer to the manufacturing factory with prescribed records, export within the Pass Book period or authorized extension, restrictions on transfer or disposal, specified ports/airports/ICDs, replenishment limits and a cap on mandatory spares.

Customs notification amendment extends exemption expiry, deferring the statutory deadline under powers conferred by the Customs Act.
Under section 25(1) of the Customs Act, the Government substitutes the date in paragraph 2 of Notification No. 242/86 Customs, replacing the previously specified terminal date with a later terminal date, thereby extending the period of the exemption provided by the principal notification.

Customs exemption amendment narrows prior exemption scope by omitting specified tariff entries under statutory authority.
The Central Government, invoking its statutory authority under the Customs Act and citing public interest, amends Notification No. 45/79 Customs by ordering that specified serial entries in the Table annexed to that notification be omitted, thereby removing those items from the earlier exemption schedule.

Warehousing station declaration designates Paradeep and Paradeep Phosphates area under customs powers, superseding the prior local notification.
Declaration under section 9 of the Customs Act designates Paradeep, including the Paradeep Phosphates Notified Area Council in Cuttack District, Orissa, as a warehousing station, with the Central Board of Excise and Customs exercising its statutory power and superseding the earlier 1975 collectorate notification.

Warehousing station designation enables Morampalli hamlet to host export-oriented undertakings under Customs Act powers for customs facilitation.
Declaration under the Customs Act designates Morampalli hamlet of Kodur Village, Chilamathur Mandal, Anantapur district, Andhra Pradesh, as a warehousing station to facilitate export-oriented undertakings, and expressly supersedes the earlier central notification cited, thereby enabling localized customs warehousing and related facilitation for exporters in the named locality.

Designation of warehousing station under section 9 of the Customs Act: location declared for customs warehousing operations.
The Central Board of Excise and Customs, by Notification No. 136/87-Cus dated 24-3-1987, designates Sheva in Panvel Taluka of Raigad District, Maharashtra as a warehousing station under section 9 of the Customs Act, 1962, exercising statutory power to declare locations for customs warehousing purposes.

Customs exemption for coffee permits relief on export duties exceeding a fixed threshold, reducing duty liability on exported coffee.
The Central Government exempts coffee exported from India from that part of customs duty leviable under the Second Schedule to the Customs Tariff Act which exceeds a specified per quintal threshold; the exemption applies to coffee under the relevant tariff heading and is issued as a public interest measure, superseding the earlier notification on the subject.

Customs amendment updates exemption schedule under statutory authority, omitting an entry and inserting a new notification reference.
The Central Government, under the statutory powers conferred by section 25(1) of the Customs Act and the provisional force of the Finance Bill declaration, amends Notification No. 113/87-Customs by omitting Sl. No. 13 from its Schedule and inserting after Sl. No. 289 a new Sl. No. 290, designated "No. 134-Customs, dated the 19th March, 1987," affecting the auxiliary duty exemption entries.

Customs exemption for specified vessels: import and additional duties waived, but not available for imports intended for breaking up.
Exempts specified vessels and floating structures under certain Chapter 89 sub-headings from all customs duty in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, 1975 on import into India, subject to conditions: the exemption is not available for goods imported for breaking up; if such goods are later to be broken, the importer must present a fresh bill of entry and the goods will then be chargeable with duty as if entered for home consumption under section 46 on the date of that bill.

Tariff exemption for parts of general application: specified headings qualify while certain subheadings are excluded.
Exemption extends duty relief under Heading 98.06 to articles classifiable as parts of general application by specifying applicable tariff headings and carving out particular excluded subheadings, enacted via central government notification under provisional legal authority from the Finance Bill.

Extension of statutory time period in customs exemption notifications lengthens the required notice period for specified amendments.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, directs that in paragraph 3 of each listed exemption notification the words "four weeks" shall be substituted by the words "eight weeks", thereby extending the notice period; the Table identifies the specific notifications to be amended.

Life saving drugs exemption expanded, adding specified medicines to the customs exemption schedule under government notification.
Government amends Notification No. 208/81 Customs, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, to insert Items 136-155 into the Schedule under heading "A. Life saving drugs or medicines", thereby adding specified named pharmaceuticals and related products to the Customs exemption list as life saving drugs.

Customs duty exemption for exported mica excludes scraps and waste, removing duty under Second Schedule provisions.
Exemption from customs duty is granted for the export of mica of all varieties, expressly excluding mica scraps and waste, where such mica falls under heading No. 8 of the Second Schedule to the Customs Tariff Act, 1975; the exemption relieves the exported mica from the whole of the customs duty specified in that Schedule and is issued under the authority of sub section (1) of Section 25 of the Customs Act, 1962, superseding notification No. 329/76 Customs.