Partial exemption from auxiliary customs duty exempts excess ad valorem charge for goods partially exempt from basic duty.
Where goods are partially or wholly exempt from basic customs duty by earlier notifications, the Central Government exempts that portion of auxiliary customs duty which exceeds an ad valorem cap of thirty per cent of the value of such goods as determined under the valuation provisions; this exemption is subject to any conditions attached to the original notifications and supersedes the earlier specified notification.

Auxiliary duty cap: exemption of excess ad valorem customs duty on specified imported goods reduces additional duty liabilities.
The Central Government exempts specified imported goods, listed by tariff Chapter and description, from that portion of auxiliary customs duty which exceeds a capped ad valorem rate, invoking powers under the Customs Act and the Finance Act and superseding an earlier notification; the exemption applies on importation and is limited to the goods enumerated in the annexed Table.

Auxiliary duty exemption cap on partially exempt goods; excess auxiliary customs duty relieved subject to existing exemption conditions.
The Central Government exempts goods partially or wholly exempt from basic customs duty from that part of auxiliary customs duty which exceeds the amount calculated at the ad valorem rate of five percent of value as determined under the Customs Act. The exemption supersedes an earlier notification and applies subject to the conditions, if any, attached to the original notifications under which those goods enjoyed full or partial exemption from basic customs duty.

Customs auxiliary duty exemption for specified imported goods caps excess duty to a permitted basic rate.
The Central Government exempts specified imported goods from that portion of the auxiliary duty of customs exceeding five per cent ad valorem of the value as determined under the Customs Act, thereby capping auxiliary duty liability at five per cent. The notification lists the tariff chapters and descriptions of goods covered-including dry dates, wattle bark, zinc concentrates, mineral grease and defined lubricating oil, photopolymer plates, certain rough wood, raw cotton, specified vegetable fibres, blades for leather shaving machines, and specified printing equipment and scanners.

Auxiliary duty exemption for goods already partly or wholly exempt from basic customs duty, subject to underlying notification conditions.
The Central Government exempts goods that are wholly or partly exempt from basic customs duty by specified prior notifications from the whole of the auxiliary duty leviable under the Finance Act, on the authority of the Customs Act and Finance Act, subject to any conditions attached to those underlying notifications and limited to goods identified in the Schedule of listed notifications.

Exemption from auxiliary duty on specified imported goods preserves tariff relief subject to defined commodity classifications and limits.
Exemption from auxiliary duty is granted on importation of specified goods listed in the annexed Table, under the exercise of powers conferred by section 25(1) of the Customs Act, 1962 read with section 77(4) of the Finance Act, 1988. The notification exempts goods identified by their chapters in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under section 77(1) of the Finance Act when imported into India, subject to commodity-specific definitions and composition limits set out in the notification.

Auxiliary customs duty exemption limits duty to prescribed rates on specified imported goods including crude petroleum and polyvinyl chloride.
The government exempts specified imported goods from that part of the auxiliary duty of customs exceeding the rates set in the annexed Table, superseding an earlier notification. The Table fixes distinct effective duty rates for crude petroleum, for polyvinyl chloride by grade, and for all other goods a residual percentage rate applied to the value as determined under import valuation rules. A proviso preserves any other exemption notifications then in force for the same goods.

Appointment of customs officers: EPZ personnel are formally designated to exercise customs authority within specified zone boundaries.
Notification designates personnel posted in the Santa Cruz, Falta, Madras, NOIDA and Cochin Export Processing Zones as customs officers: Assistant Collectors for those holding Assistant Collector posts; Appraisers, Superintendent (Preventive), Examiners and Preventive Officers as officers of customs; and named security staff as officers of customs within the territorial jurisdiction of the relevant Assistant Collector, with each EPZ's boundaries defined by prior statutory notifications.

Customs tariff amendment adds an ad valorem provision for acrylonitrile under existing notification, altering import treatment.
The Central Government amends Notification No. 136/86-Customs by inserting Sl. No. 56A in the Table, specifying tariff heading 29.26 for the commodity Acrylonitrile and prescribing an ad valorem rate of 15%, thereby assigning that ad valorem treatment to acrylonitrile within the notification's schedule.

Amendment to customs notification inserts a new schedule entry authorising an auxiliary duty exemption under statutory authority.
The Central Government, exercising statutory authority under the Customs Act and Finance Bill provisions given force by the Provisional Collection mechanism, amends Notification No. 87/88 Customs by inserting a new Sl. No. and entry in its Schedule to incorporate a referenced customs notification, thereby effecting an auxiliary duty exemption framed as necessary in the public interest.

Customs exemption for imported silver under approved exhibition export scheme removes applicable customs duty for eligible imports.
Central Government exempts silver classified under the Customs Tariff heading for silver from the whole of customs duty specified in the tariff when imported into India under the Scheme for export of gold and silver jewellery and articles for sale at approved exhibitions, as published in the Import and Export Policy, the exemption being exercised under the statutory power conferred by the Customs Act.

Amendment to customs notifications modifies Schedule entries, altering scope of auxiliary duty-related exemptions under statutory authority.
Under authority of section 25(1) of the Customs Act, 1962 read with the Finance Bill provision, the Central Government amends specified customs exemption notifications by inserting a new Schedule entry into one notification and omitting an existing Schedule entry from another, thereby modifying the Schedule entries that govern auxiliary duty-related exemptions.

Customs exemption rate reduction modifies prior exemption notifications, decreasing specified ad valorem rates and substituting revised tariff entries.
The Central Government amends prior exemption notifications by substituting specified ad valorem duty rates: Notification No. 224/81-Cus. has its earlier ad valorem rate replaced by a lower ad valorem rate, and Notification No. 136/86-Cus. substitutes a revised ad valorem entry in the annexed Table against the identified serial number, thereby altering the tariff specifications in those notifications.

Extension of notification validity under Customs Act, authorising substitution of expiry date to prolong exemption notification.
Amendment extends the operative period of Notification No. 295-Customs by substituting the expiry date in paragraph 2. The Central Government, invoking powers under section 25(1) of the Customs Act, 1962 and acting in the public interest, replaced the originally stated expiry date with a later date to prolong the notification's validity; the amendment is temporal and does not change the exemption's substantive scope.

Auxiliary duty amendment removes a specific sub item from a customs exemption notification, altering the tariff entry.
The Central Government, exercising powers under section 25(1) of the Customs Act and a provision of the Finance Bill given force under the Provisional Collection of Taxes Act, amends Notification No. 90/88 Customs by directing that in the Table against Sl. No. 11, column (3), sub item (XIII) and its related entry shall be omitted, effecting a textual deletion that alters the auxiliary duty exemption entry in the original notification.

Customs notification amendment inserts two entries into the exemption schedule under statutory powers, updating auxiliary duty notifications.
Amendment to the customs exemption framework inserts Sl. Nos. 263 and 264 into the Schedule of Notification No. 87/88-Customs, adding references to Notification Nos. 144/88-Customs and 148/88-Customs dated 27 April 1988, pursuant to the statutory exercise of powers under the Customs Act and provisions of the Finance Bill given force via the provisional collection mechanism.

Customs duty exemption for outboard motors: State Fisheries Corporation imports qualify for reduced ad valorem rate, relief on additional duty.
Exemption applies to outboard motors under Heading 84.07 imported by any State Fisheries Corporation for fitment to fishing boats; the basic customs duty is exempted to the extent it exceeds the amount calculated at the rate of 25 per cent ad valorem, and the whole of the additional duty under section 3 of the Customs Tariff Act is also exempted.

Auxiliary duty amendment modifies customs exemption schedule by inserting a new entry referencing an earlier customs notification.
The Central Government, invoking delegated power under the Customs Act and a Finance Bill provision given force by the Provisional Collection of Taxes Act, amends the Schedule to Notification No. 89/88 Customs by inserting a new serial entry: "50A. No. 275/87 Customs, dated the 8th July, 1987," thereby adding that earlier notification into the Schedule affecting auxiliary duty treatment.

Customs tariff amendment substitutes a higher ad valorem rate and omits a prior paragraph, changing the duty structure.
Under powers of sub-section (1) of Section 25 of the Customs Act, 1962, the amendment substitutes the ad valorem component in the opening paragraph of Notification No. 275/87 Cus with a higher ad valorem rate while retaining the stated per tonne charge, and omits paragraph 2 of the original notification.

Customs exemption amendment removes a specified sub item and its ad valorem concession from the exemption schedule.
Amendment removes a specified sub-item from column three of the Table annexed to the original customs exemption notification and deletes the corresponding ad valorem entry in column four, pursuant to the powers vested in the Central Government under Sub-section (1) of Section 25 of the Customs Act, 1962, thereby modifying the scope of the referenced exemption.