Customs duty exemption for imported computer spare parts limits excess duties, subject to departmental certification.
Exempts from customs duty the portion of import duty on computer spare parts in Chapters 84, 85 or 90 that exceeds specified basic and additional ad valorem rates where parts are required for maintenance of goods under Heading 84.71, subject to certification and recommendation by a Joint Director in the Department of Electronics.

Customs duty concession for imported computer equipment and software subject to temporary import, export bond and bank guarantee.
Exempts imported computer equipment and accompanying systems software (excluding floppy diskettes) from customs duty in excess of a 20 per cent ad valorem basic rate and from additional duty where software cif value exceeds Rs. 3 lakhs, provided the goods are temporarily imported for export under the Government's software export policy, supported by a Department of Electronics certificate, a bond to export within one year, a bank guarantee equal to 25 per cent of value, prohibition of drawback, and affirmation that no copies remain in India.

Customs concession restriction by substituting the exempt goods description to narrow the exemption scope.
Amendment restricts a customs concession by substituting the entry in the Table to Notification No. 93/86-Customs: the column (2) description at the relevant serial number is replaced with "Cinematographic projectors, whether or not incorporating sound recording or reproducing apparatus falling under heading No. 90.07", thus narrowing the scope of the exemption under the Customs Act authority invoked in the amendment.

Concessional rate for project imports: General Manager, Department of Telecommunications authorised to issue certification enabling electronics industry access.
Authorises the General Manager in the Department of Telecommunications to issue certificates permitting the electronic industry to claim a concessional rate on project imports by inserting "or General Manager in the Department of Telecommunications of the Government of India" after the reference to the Directorate General of Technical Development in Notification No. 315/83-Customs.

Customs tariff amendment expands exempted telecommunications and electronic equipment categories including radios, subsystems, and optical fibre.
Amendment to the customs exemption notification expands the catalogue of exempted telecommunications and electronic transmission apparatus by substituting and inserting specified items: shared radio systems, cellular radio systems, subscriber carrier equipment, inter facility links, wireless and cordless telephones distinguished by range, stereo encoders and decoders, optical fibre terminal and regenerator terminal equipment, optical multiplexing equipment, and specified sub systems and components including antennas, power supplies, feeder cables, duplexers, modulators, demodulators, combiners, equalizers and power amplifiers.

Customs exemption amendment updates specified capital goods eligible for import relief in the electronic components industry.
The amendment revises the annexed Table to the customs exemption notification for the electronic components industry by substituting, inserting and omitting specified capital goods entries, including detailed replacement of automatic component placement systems, addition of machines such as automatic lead labelling, rimbanding, crimping, flow/reflow soldering systems, high frequency puncture testers and large-screen alignment monitors, substitution of wording for resistor/inductor machines and etching/forming lines, and omission of multiple serial entries, thereby redefining which capital goods qualify for customs relief.

Customs amendment updates specified capital goods list for electronics, inserting, substituting and omitting equipment entries.
Amendment under the Customs Act, 1962 modifies the Table of specified capital goods for the electronic industry by inserting new equipment items, substituting updated descriptions for several entries, and omitting certain earlier entries, thereby refining the enumerated list of capital goods eligible under the existing exemption notification.

Capital goods exemption: substitution adds wafer processing and die/wire bonding equipment to eligible micro-electronic machinery.
Amendment to a customs exemption notification substitutes items 24 and 25 in the annexed table to identify specified capital goods for micro-electronic component manufacture. Item 24 is replaced by "Wafer Scriber or Wafer Slicer or Wafer Sawing Machine or Wafer Fractures or any combination thereof," and item 25 by "Die Bonders or Wire Bonders or combination thereof." The substitution is made by the Central Government under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.

Customs amendment to tariff classifications updates raw material entries and inserts floppy diskette component parts for electronic manufacture.
Amendment revises the Table to Notification No. 347/86 under section 25(1) of the Customs Act, 1962, substituting entries for specified serial numbers (including copper and plated wires), replacing "PVC/PTFE" with "PVC", altering column (2) references for multiple items, omitting Sl. No. 35 and inserting a new Sl. No. 50 listing moulded shell with liner, PVC lifter, write protect notch, and steel hubring/spring/shutter for floppy diskettes.

Customs exemption amendments change permitted raw materials and tariff classifications for electronic component manufacturing.
Amendments modify the customs exemption schedule for raw materials used in electronic component manufacture under section 25(1) of the Customs Act, 1962. The order substitutes and omits specific Table entries in Notification No. 346/86, replacing certain column entries and item descriptions (including lead frames and contact tape compositions), inserting new material descriptions, omitting select items and a serial entry, and substituting a surface treatment item with a specified coating and solution set.

Customs exemption amendment expands permitted raw materials for electronic component manufacture, adding ceramic items and semiconductor components.
Amendment to Notification No. 345/86-Customs revises the Table of raw materials for manufacture of electronic components by substituting, omitting and inserting specified entries. Additions include potentiometers, metallised ceramic rods, Hybrid Micro Circuits, Thermistors, Ceramic Capacitors and Ceramic Substrates/rods; omissions remove certain items at Sl. No. 31 and the word "Switches" at Sl. No. 33. Two new entries after Sl. No. 112 list glass tubes for CRT/TV picture tubes and an OFHC copper base with weldable steel ring together with semiconductor devices.

Customs tariff amendment clarifies exempt raw materials descriptions for electronic manufacture, updating paste, resistor and magnetic film entries.
Amendment to the customs exemption notification substitutes the table entries: replacing the paste and ink description with "Resistive, Conductive, Di-electric Overglaze or Solder pastes. Compositions or inks in packing not exceeding 5 kg." and expanding the product column to "Printed Components, resistors other than heating resistors." It also substitutes the entry for magnetic film with "Polyethylene terephthalate film with ferro magnetic coating of thickness upto 0.005 inch with magnetic coating 100 to 180 micro inch."

Customs duty cap limits import duty on sparking plugs to a maximum ad valorem rate, excess duties exempted.
Exempts imported sparking plugs falling under the tariff classification for spark plugs from customs duty in excess of the amount calculated at a specified ad valorem rate, limiting the levy to that ad valorem rate by exercise of the Central Government's statutory exemption power.

Duty cap on specified testing equipment limits excess customs duties and removes additional duty on imports.
Prescribes a customs duty cap and exemption from additional duty for specified quality-control and testing apparatus: listed items in the notification are chargeable only up to the fixed ad valorem rate and are exempt from the whole of the additional duty otherwise leviable, such treatment applying to the enumerated testing, calibration and laboratory equipment when imported.

Customs duty rationalisation: amendments adjust import duty rates on capital goods and increase aluminium import duty.
Notification 103/90-Cus amends thirty prior customs exemption and tariff notifications under section 25(1) of the Customs Act to rationalise duty rates on capital goods and to increase certain import duties, including an upward revision of the per tonne duty for aluminium; amendments are effected by substituting revised percentage or ad valorem rates, omitting or replacing specified entries and tables, altering product descriptions, and modifying temporal or scope provisions where prescribed.

Customs duty adjustments: specified food processing and dairy heat recovery equipment now subject to revised basic duty and nil additional duty.
The Central Government, invoking section 25(1) of the Customs Act, 1962, amends specified Customs exemption notifications by omitting a prior entry and inserting detailed listings of food processing and packaging machinery (including meat and fish packaging units, freezing and grading systems, and specialised fruit treatment equipment), adds an automatic cycle multi surface grinding machine entry, and adds heat recovery systems for cooperative dairy plants; the amendments prescribe a revised basic duty and nil additional duty on the listed items.

Customs duty concession for imported liquid nitrogen plants for cattle breeding conditioned on technical and administrative certification.
Exempts liquid nitrogen plants up to ten litres per hour, their accessories and spares imported for artificial insemination centres from customs duty in excess of a basic rate calculated at 35 per cent ad valorem and from additional duty, subject to production at import of a technical certificate confirming non availability of domestic manufacture and an administrative certificate confirming requirement for the stated purpose.

Customs duty cap prevents charging excess duty on specified imported goods by limiting duty to stated ad valorem rates.
Permits specified goods under listed tariff sub headings of Chapters 84 and 85 to be exempted from any portion of the basic customs duty in the First Schedule that exceeds the amount calculable at the effective ad valorem rates set out in the notification's Table, while preserving any other existing exemptions.

Customs duty cap: specified machinery and parts subject to a capped basic duty on import.
The Central Government exempts specified imports under Chapters 84 and 85 from so much of the customs duty as exceeds the amount calculated at the stated ad valorem rate, thereby capping the basic customs duty payable on those goods at the rate shown in the Table; the notification preserves other existing exemption notifications and applies to listed parts and equipment for household and auxiliary machinery.

Basic customs duty cap limits higher tariffs on listed imported goods to a specified ad valorem rate.
Exempts, for imports of specified goods under listed headings in Chapters 84 and 85, from customs duty any amount in excess of the duty calculated at a 35% ad valorem rate; thereby the duty payable is limited to the amount computed at that rate for the goods enumerated in the Table, without affecting other notifications granting exemptions.