Customs exemption for sight-saving equipment removes basic and additional customs duty on specified ophthalmic imports.
Exemption specifies that listed sight-saving equipment, accessories and spare parts imported into India and falling within Chapters 84, 85, 90 or 98 are exempted from the whole of basic customs duty and the whole of additional customs duty under the Customs Tariff Act; the attached Table enumerates the covered ophthalmic instruments, consumables and diagnostic and therapeutic devices.

Customs exemption for ophthalmic equipment clarified by substituting a precise list of eligible devices under the tariff notification.
Amendment revises a customs notification by substituting item (B) with a detailed list of ophthalmic equipments eligible for exemption, enumerating specific devices and instruments - from contact lens inspection and measurement tools to microscopes, lasers, surgical imaging systems, cryo and polishing machinery, diagnostic instruments, and operating lights - thereby clarifying the scope of tariff relief for imported ophthalmic devices and guiding customs classification.

Appointment of customs officers: Collector and subordinate appointments extended to Port of Bombay, Bombay Airport and designated offshore areas.
The amendment substitutes Item No. 1 to designate the Port of Bombay, Bombay Airport (Santacruz and Sahar Airports), the area under the Bombay Municipal Corporation and the designated areas in the Continental Shelf and Exclusive Economic Zone of India as within specified customs jurisdiction, and appoints the Collector of Customs with Deputy Collectors and Assistant Collectors of Customs working under the control of the respective Collector for each named port and airport.

Extension of notification validity: government substitutes the expiry date to prolong a customs exemption notification under statutory power.
The Central Government amends Notification No. 251/86-Cus. by substituting the expiry date in paragraph 2 with a new date, thereby extending the notification's validity for an additional year under its statutory power to alter the operative period of the exemption notification.

Customs notification amendment removes a schedule entry and inserts a new exemption notification reference.
The Central Government, exercising powers under Section 25(1) of the Customs Act, 1962 read with the Finance Bill, 1988, amends Notification No. 91/88-Customs by omitting S. No. 38 and its entry from the Schedule and inserting after S. No. 81 a new S. No. 82 referencing Notification No. 140/88-Customs dated 22 April 1988.

Customs exemption for enriched uranium: duty above a specified ad valorem rate and additional Section 3 duty waived for reactor fuel fabrication.
Enriched uranium as uranium hexafluoride (UF-6) imported for fabrication into fuel elements for atomic reactors is exempted from that portion of the duty specified in the First Schedule which exceeds the amount calculated at the rate of forty per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, when imported for the stated reactor fuel fabrication purpose.

Warehousing station declaration: Village Donavat designated under section 9 of the Customs Act by central board.
The Central Board of Excise and Customs, exercising powers conferred by the Customs Act, declared Village Donavat in Raigad District, Maharashtra to be a warehousing station, effecting the territorial designation and bringing that location within the statutory warehousing regime under the notification procedure.

Auxiliary duty amendment: two notifications added to the customs schedule, altering tariff and exemption coverage under fiscal authority.
An amendment to Notification No. 87/88-Customs inserts two new serial entries into the Schedule, formally adding the referenced subordinate notifications and thereby modifying the tariff schedule and the application of customs auxiliary duty under the statutory authority vested in the government and the provisional force of the Finance Bill.

Customs exemption for NRI imports of medical equipment permits reduced duty subject to foreign exchange and certification conditions.
Exemption for specified dental, ophthalmic and other medical equipments (including spare parts and accessories) imported by a Non Resident Indian reduces customs duty to a capped ad valorem amount and exempts additional customs duty, subject to four conditions: no foreign exchange remittance for CIF cost, duty paid from foreign exchange remitted for that purpose, production of evidence to the Assistant Collector of Customs at importation, and production of a certificate from a Joint Secretary rank officer in the Ministry of Finance confirming NRI status.

Import duty exemption for government-imported medical equipment conditioned on Joint Secretary certificate under government-to-government assistance.
All medical and surgical instruments, apparatus, appliances and their spare parts and accessories imported by any Government Department or Ministry are exempt from the whole of the basic customs duty and the whole of the additional customs duty, provided the importer produces a certificate from an officer not below the rank of Joint Secretary certifying that the import is under a Government to Government Assistance Programme agreement.

Tariff entry deletion removes a listed customs exemption by omitting the specified table entry.
The Central Government, relying on sub section (1) of Section 25 of the Customs Act, 1962 and satisfied that it is necessary in the public interest, amends Notification No. 345/86 Customs by omitting Sl. No. 100 and the entries relating thereto from the Table annexed to that notification.

Customs amendment adds sal extraction and rice bran extraction to activities referenced after loading of ilmenite.
Amendment to Notification No. 43/87-Cus by Notification No. 25/88-Cus inserts the words "sal extraction and rice bran extraction" after the phrase "loading of Ilmenite", thereby expanding the activities referenced in the earlier notification under powers conferred by the Customs Act, 1962.

Specified area designation enables targeted customs measures in inland border zones identified as vulnerable to smuggling.
The Central Government designates an inland border zone as a specified area due to vulnerability to smuggling, covering a one hundred kilometre strip from India's land frontier with Burma within Arunachal Pradesh, thereby enabling application of special customs measures and controls for prevention and deterrence of smuggling.

Designation of General Manager added to customs exemption notifications, extending specified administrative authority under the Act.
Amendment under section 25(1) of the Customs Act, 1962 inserts the designation "General Manager of the concerned Unit of H.M.T. Limited" into clause 1 of Notification Nos. 155/86-Cus. and 181/87-Cus., by adding a new sub clause after the specified existing sub clauses in each notification to enumerate that office within the notifications' provisions.

Delegation of customs powers to police in Andaman and Nicobar Islands, excluding Port Blair jurisdiction.
Entrusts specified customs enforcement functions to designated police officers in the Andaman and Nicobar Islands under the Customs Act, 1962, superseding an earlier notification; Officers of and above the rank of Assistant Sub Inspector are authorised to exercise a set of search, seizure and related customs functions throughout their jurisdictions except Port Blair, while Head Constables and Constables are authorised a narrower subset of such functions throughout their jurisdictions except Port Blair.

Customs amendment adds loading and unloading of crew baggage to permitted notification activities under delegated powers.
Amendment made under section 7(a) of the Customs Act inserts the words "loading and unloading of crew baggage and" after the words "purpose of" in Notification No. 120/84-Customs (dated 1 May 1984), thereby expanding the notification's expressly recognised handling activities to include loading and unloading of crew baggage.

Customs port designation: Redi authorised for loading and unloading of crew baggage and loading iron ore for export.
The Central Government amends an earlier notification to designate the port of Redi in Maharashtra as a customs port, limited to the loading and unloading of crew baggage and the loading of iron ore for export under its statutory authority.

Entrustment of customs functions to police officers authorizes them to exercise Chapter IVB powers within local jurisdiction.
Under the authority of section 6 of the Customs Act the Central Government entrusts specified functions of an officer of customs to designated police officers in Mizoram, Manipur, Nagaland and Arunachal Pradesh, directing that each such officer shall exercise those customs functions within the local limits of his jurisdiction only for the purposes of Chapter IVB. The Table allocates functions by rank: Superintendent of Police and Deputy Superintendent of Police receive the broader set of functions; police station in charges not below sub Inspector receive a defined subset.

Amendment to customs exemption notification links exemption eligibility to the import and export policy under the Customs Act.
Amendment inserts a cross reference in condition (4) of Notification No. 262/85 Cus making conformity with the Import and Export Policy for the relevant policy year, as notified and amended from time to time, an express condition for relying on the customs exemption specified in the notification.

Customs exemption condition updated to require compliance with the prevailing Import and Export Policy, aligning relief with trade policy.
The amendment inserts, into condition (iv) of the notification, a requirement that beneficiaries must comply with the Import and Export Policy for April, 1985-March, 1988 as notified by Public Notice No. 1 ITC(PN)/85 89, as amended from time to time, thereby conditioning the exemption on conformity with that trade policy framework.