Auxiliary duty exemption for parts used in manufacture of medical electronic equipment when imported, subject to proof and conditions.
Exemption from auxiliary customs duty is allowed for parts (excluding certain semiconductor devices, LEDs, microcircuits and non-paper capacitors) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, to the extent the duty exceeds the rate applicable to the complete equipment, provided the importer proves to the Assistant Collector that the parts are so required and complies with the conditions of Notification No. 235 Customs dated 18th August 1983 as amended.

Auxiliary duty exemption for imported cinematograph film print limited to value of print plus freight and insurance.
Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.

Auxiliary duty parity: simulator aircraft component imports limited to the same auxiliary duty rate as aircraft component parts.
Exemption for imported component parts of simulators of aeroplanes and other aircraft classified under Chapter 88: the Central Government exempts those parts from that portion of the auxiliary duty of customs which exceeds the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, thereby limiting auxiliary duty liability on simulator components to the same rate as genuine aircraft component parts under the Finance Bill and relevant notifications.

Auxiliary duty exemption for goods already exempt from customs duty limits additional levy, subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods partially or wholly exempt from basic customs duty under specified prior notifications, by disapplying the portion of the auxiliary levy that exceeds a capped proportion of the value of such goods as determined under the relevant valuation provisions, subject to the conditions attached to those antecedent notifications.

Auxiliary duty exemption for listed imported goods limits excess customs levy, subject to an alternate-exemption proviso.
The notification exempts specified imported goods listed by tariff chapters and headings from auxiliary duty in excess of an amount calculated at a specified rate of value, subject to a proviso excluding goods for which an importer avails an alternate exemption under a separate government notification.

Auxiliary duty exemption limits additional customs charges on goods already exempt from basic customs duty under specified notifications.
Exempts auxiliary duty on goods that are partially or wholly exempt from basic customs duty under specified notifications, relieving auxiliary duty to the extent it exceeds an amount calculated at the rate of 5% of the value of such goods as determined under customs valuation, and subjects this relief to the same conditions attaching to the original notifications listed in the Schedule.

Auxiliary duty exemption for specified imports, capping additional levy by a value-based rate and excluding other notified exemptions.
Exemption limits auxiliary customs duty on listed imported goods to a prescribed value-based rate, granting relief only for duty in excess of that rate and excluding goods for which alternative exemptions are claimed under separate notifications; the schedule specifies tariff chapters and itemised commodities, and an explanation narrows the meaning of lubricating oil for the exemption.

Auxiliary duty exemption: goods exempt from basic customs duty remain exempt from the auxiliary customs levy under Finance Bill provisions.
Exempts from auxiliary customs duty goods that are partially or wholly exempt from basic customs duty by virtue of the listed customs notifications; the exemption relies on powers under the Customs Act and the Finance Bill provision and is subject to any conditions attached to the original notifications.

Auxiliary duty exemption for listed imported goods removes ancillary customs levy, subject to specified provisos and definitions.
Exemption from auxiliary customs duty is granted on specified imported goods within designated chapters of the First Schedule to the Customs Tariff Act, 1975, removing liability to the whole of the auxiliary duty leviable under the referenced Finance Bill for the goods listed in the annexed Table, subject to a proviso excluding goods for which importers avail alternative exemptions under specified government notifications.

Auxiliary duty exemption limits import duty to prescribed per tonne or value based rates, preserving other notifications.
Exemption from auxiliary customs duty limits the levy on goods listed in the First Schedule to the Customs Tariff Act to the specific rates shown in the Table, by reference to tariff classification; crude petroleum is subject to a per tonne duty cap and other goods to a value based duty cap determined under the Customs valuation provisions, and the notification does not affect exemptions under other existing notifications.

Rescission of Customs notifications: central government withdraws specified exemption notifications under section 25(1) of the Customs Act.
The Central Government, invoking section 25(1) of the Customs Act, 1962 and being satisfied it is necessary in the public interest, hereby rescinds twenty-one specified miscellaneous customs exemption notifications issued by the Ministry of Finance/Department of Revenue, each identified by notification number and date, thereby terminating those exemption instruments.

Customs rescission of exemption notifications: government withdraws specified prior customs exemption orders under statutory power.
Central Government, exercising powers under the Customs Act to act in the public interest, formally rescinds eighty-two specified customs exemption notifications issued by the Ministry of Finance/Department of Revenue between 1963 and 1991. The notification lists each instrument by number and date and effectuates their withdrawal as of the rescinding notification's date.

Gold import as baggage exemption for passengers returning after minimum stay abroad; duty payable in convertible foreign currency.
Exemption applies to gold imported as baggage (including ornaments, excluding those with stones or pearls) under Heading 98.03 by passengers of Indian origin or passport holders returning after a minimum continuous stay abroad; customs duty is relieved up to a prescribed per weight rate, with the concessional duty payable in convertible foreign currency and the exemption capped at a specified maximum quantity per passenger.

Customs duty cap for power and related projects limits additional import duty above prescribed ad valorem rate for eligible projects.
Limits customs duty on imports under tariff heading 98.01 for specified projects by exempting duty in excess of a prescribed ad valorem cap. The concession, issued under statutory power and superseding an earlier notification, applies to power projects (including gas turbine projects), coal-mining projects, and crude petroleum refining projects, and excludes captive power plants set up by non-power-generation undertakings.

Customs duty cap limits excess import duty on antiques and artwork to a prescribed ad valorem rate.
The Central Government, invoking its powers under the Customs Act and being satisfied of public interest, exempts imports classified under Chapter 97 from customs duty to the extent that such duty exceeds an ad valorem cap, so that only the amount of duty up to a specified ad valorem rate is leviable on antiques, artwork and related goods at importation.

Customs exemption for musical instruments caps payable duty at a set ad valorem rate on imports.
The executive notification exempts goods in Chapter 92 from customs duty to the extent that duty exceeds an amount computed at a 30% ad valorem rate on their importation into India, invoking delegated authority and public interest grounds to cap payable duty for those imports.

Customs tariff amendment revises ad valorem exemption rates and raises prescribed exemption thresholds for specified industrial goods.
Notification 113/92 directs textual amendments to listed Customs exemption notifications for goods of Chapters 84, 90, 91, 93, 95, 96 and 98 by substituting revised ad valorem rates and, in one instance, increasing a monetary threshold, effectuating coordinated upward revisions to the exemption parameters under section 25(1) of the Customs Act, 1962.

Customs duty cap on photographic and medical instruments limits excess duty for listed imports, with specified parts excluded.
Exemption reduces customs duty on specified Chapter 90 goods by limiting the duty chargeable to the amount calculated at the rate of 35% ad valorem, applying to listed sub headings and parts while excluding accessories and excluding parts containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes or electronic microcircuits and parts interchangeable with motor vehicle parts.

Customs exemption for specified Chapter 90 instruments limits payable duty to the notified ad valorem ceiling on importation.
Exempts specified imported goods under Chapter 90 from customs duty to the extent that duty exceeds the ad valorem rate specified in the Table, subject to the goods' classification and stated purpose. The notification, issued under section 25(1) of the Customs Act, limits the exemption to listed categories of instruments and appliances and replaces an earlier notification.

Customs duty cap for specified Chapter 90 goods limits payable duty to prescribed ad valorem rates on import.
Exempts specified Chapter 90 goods on import from customs duty to the extent the duty exceeds the ad valorem rates set in the annexed Table; the Table lists tariff sub headings, descriptive scope and fixed percentage rates. The notification distinguishes primary instruments from accessories, excludes accessories containing thermionic valves, transistors, similar semiconductor devices, light emitting diodes or electronic microcircuits from lower rates, and provides that some accessories attract the same rate as the main instrument.