Customs duty exemption for colour jumbo films limited to specified processing, conditional on importer undertaking and recovery on breach.
The Central Government exempts colour jumbo films under Chapter 37 imported for processing into colour cine films from customs duty to the extent it exceeds 50% ad valorem, under section 25(1) of the Customs Act, 1962. The exemption requires an importer undertaking that the films will be used for the specified processing and a commitment to pay, on demand, the difference between the duty otherwise leviable and the duty paid at importation if that undertaking is breached.

Tariff exemption for lamp black and carbon black requires specified end use, prescribed records, and duty recovery on non compliance.
Imports of lamp black and carbon black for manufacture of printing ink or black paints are exempt from customs duty above a specified ad valorem ceiling, provided the importer gives an undertaking to use the goods for the specified manufacture, maintain accounts of goods received and consumed as prescribed by the Assistant Collector of Customs, produce certified extracts evidencing receipt within three months or an allowed extension, and pay on demand the duty difference if the importer fails to comply with these conditions.

Rate of exchange determination under the Customs Act establishes conversion rules for the Russian rouble in customs calculations.
The Central Government determines the rate of exchange for conversion between the Russian rouble and Indian currency for purposes of section 14 of the Customs Act, superseding the earlier notification and prescribing a definitive conversion rate to be applied in customs transactions.

Customs notification amendment adds a new auxiliary duty entry modifying the exemption schedule under customs law.
The Central Government amends Notification No. 188/86-Customs by inserting, after Sl. No. 272, a new Sl. No. 273 referring to Notification No. 258/86 providing for an auxiliary duty entry in the customs exemption schedule, exercised under the Customs Act and the Finance Bill declaration in the public interest.

Customs duty exemption: crude palm kernel oil imports for manufacture of fatty alcohols permitted with excess duty capped.
The Central Government exempts crude palm kernel oil, when imported for the manufacture of fatty alcohols, from that portion of customs duty specified in the First Schedule to the Customs Tariff Act which exceeds the amount calculated at the rate of 30 per cent ad valorem; effected by Notification No. 258/86-Cus and in force up to and inclusive of 31 October 1986.

Auxiliary duty notification insertion adds a schedule cross reference under Customs Act powers exercised in public interest.
Amendment to Customs notification 188/86-Customs inserts a new Schedule entry: after Sl. No. 273 the Government inserts Sl. No. 274 referencing Notification No. 262/86-Customs dated 24-4-1986, effected under section 25(1) of the Customs Act read with the Finance Bill provision given force by the Provisional Collection of Taxes Act, as necessary in the public interest.

Customs exemption for educational video media: duty waived on certified predominantly educational imports upon prescribed identification.
Video cassettes and video tapes of a predominantly educational character within Chapter 85 are exempt from customs duty on import provided a prescribed certificate-issued by the Central Board of Film Certification or, as applicable, the Director of the Television Centre, All India Radio-confirms the tapes' educational character; the certificate must record delivery, seal examination, identification against Customs particulars and include particulars of the tapes, producer, length and importer.

Customs Tariff amendment revises exemption rates for polyvinyl chloride by grade, differentiating paste or battery grade.
Amendment substitutes Sl. No. 3 in the Table to Notification No. 150 Customs to prescribe a two tier per tonne tariff treatment for Polyvinyl Chloride, distinguishing paste grade or battery grade resin from other grades and fixing separate per tonne rates for each category.

Customs exemption extended to specified medical equipment by removing prior conditional restraints and adding an explicit device list.
The amendment removes the prior conditional clause beginning "subject to the following conditions" and inserts a new Table entry enumerating specified medical equipments-including foetal monitors, surgical diathermy, multichannel EEG, ultrasound scanners, ECG machines and related monitoring and diagnostic devices-as items covered by the customs exemption notification.

Customs exemption for soda ash limits levy to a capped ad valorem rate, exempting duty in excess of that cap.
The central government exempts imported soda ash, classified under the relevant tariff heading, from that portion of customs duty which exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty; the exemption is time limited and issued in the public interest.

Amendment to customs exemption notifications adds two entries, expanding the exemption schedule under Customs Act by government order.
The Central Government amends Notification No. 190/86 Customs by inserting two new schedule entries to incorporate Notification Nos. 254/86 Customs and 255/86 Customs dated 17 April 1986, exercising powers under the Customs Act and provisions of the Finance Bill given force by the Provisional Collection of Taxes Act, on the stated ground of public interest.

Customs exemption for hot briquetted iron limits duty and waives additional charges for electric arc furnace unit imports.
Government exempts imported hot briquetted iron (HBI) for electric arc furnace units from customs duty above a specified ad valorem rate and from the full additional duty under the customs tariff, subject to a temporal limitation ending on the notification's stated expiry date.

Customs exemption for sponge iron and HBI imported for integrated steel plant use waives excess and additional duties.
Exempts sponge iron and hot briquetted iron (HBI) in Chapter 72 when imported for use in integrated steel plants from customs duty exceeding the amount calculated at five per cent ad valorem and from the whole of the additional duty under the Customs Tariff Act, with eligibility limited to plants producing iron and steel from basic raw materials through to finished saleable items and the measure superseding an earlier notification.

Imported against advance licence includes OGL imports cleared from warehouse on production of a valid advance licence.
The amendment defines "imported against advance licence" to include goods imported under the Open General Licence and warehoused under the Customs Act where, at the time of clearance from the warehouse, a valid advance licence for those goods is produced by the exporter.

Hearing in person: amendment requires appeal forms to record whether an appellant wishes to be heard in person.
The Customs (Appeals) Amendment Rules, 1986 insert the question "Whether the appellant wishes to be heard in person" into Form C.A.-1 after Serial No. 6, into Form C.A.-3 after Serial No. 9, and into Form C.A.-8 after Serial No. 8; the amendment is effective from publication in the Official Gazette and standardizes recording of an appellant's preference to be heard in person.

Exemption of paraxylene from additional customs duty when imported for manufacture of dimethyl terephthalate, temporary relief.
Exemption for paraxylene imported for the manufacture of dimethyl terephthalate: paraxylene under the relevant tariff heading is exempted from the whole of the additional duty otherwise leviable under the customs tariff, the relief being granted in the public interest and effective only until the notification's specified expiry.

Additional customs duty modified to combine ad valorem rates with an extra per kilogram surcharge for specified tariff entries.
Central Government amends two customs exemption notifications by substituting the ad valorem rates with compounded rates specified as ad valorem plus Rs. 3 per kg for the listed tariff entries: Sl. No. 11A in Notification No. 130/86-Customs and Sl. Nos. 53B and 53C in Notification No. 136/86-Customs, effected as textual substitutions in column (4) of the respective Tables.

Exemption amendment narrows tariff coverage by excluding fatty acids from the prior blanket exclusion of goods.
Amendment revises the Table in the cited customs exemption notification by substituting, for the wording "All goods other than those specified," the words "All goods other than Fatty acids, all sorts, and other than those specified," thereby excluding fatty acids from the earlier blanket formulation and narrowing the scope of goods covered by the original entry.

Customs notification amendment updates exemption entries and product classifications, altering listed wood items and referenced schedules in law.
Directs amendment of three miscellaneous customs exemption notifications under statutory authority, inserting tariff entries for raw and roughly processed wood, substituting a product description with the broader classification "Goods falling under heading No. 90.21," omitting specified serial entries in one notification, and adding or deleting schedule entries and cross-references to other Customs notifications by number in the remaining two notifications.

Customs tariff amendment adjusts exemption schedules and revises duty treatment and descriptions for compressors, filters and air conditioning parts.
Amendment to customs exemption notifications under the Customs Act, 1962 revises tariff entries and descriptions to substitute an altered ad valorem rate, to replace and insert entries covering exhaust fans, blowers, air compressors, filtering and purifying machinery for liquids and gases, refrigeration and air conditioning equipment and their parts, and to amend managerial designations in eligibility conditions for concessional treatment.