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Photographic, medical, measuring etc. instruments [Chapter 90]
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Customs duty cap limits import duty on specified photographic and measuring instruments to a fixed ad valorem rate.
The notification exempts specified Chapter 90 instruments, as listed by heading or sub heading in the Table, from customs duty to the extent the duty exceeds the amount calculated at the corresponding ad valorem rate stated in the Table, thereby capping the payable duty on importation to that specified ad valorem rate.
Photographic, medical, measuring etc. instruments [Chapter 90]
Show AI Summary
Customs duty cap limits payable duty on specified photographic, medical and measuring instruments to set ad valorem rates.
The notification caps customs duty on specified Chapter 90 goods by exempting imports from any duty above the ad valorem rates listed in the Table; each applicable tariff heading or sub heading for photographic, medical, measuring and related instruments is chargeable only up to the corresponding ad valorem rate set out, and duty in excess of that rate is waived.
Compressed air breathing apparatus [Chapter 90]
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Customs exemption for compressed air breathing apparatus allows duty-free importation when intended for fire fighting service.
Exemption grants customs relief for compressed air breathing apparatus under Chapter 90 when imported for fire fighting service, removing both the customs duty specified in the First Schedule to the Customs Tariff Act and the additional duty levied under section 3 of that Act, exercised by the Central Government under its statutory power to exempt goods in the public interest.
Components and parts for dredgers [Chapter 89]
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Customs exemption for dredger parts removes both customs and additional duty on imports for repair in the public interest.
The notification exempts components and parts classifiable under the customs tariff for dredgers, when imported for repair, from the entire basic customs duty charged under the customs tariff schedule and from the entire additional duty otherwise leviable under the customs tariff legislation, the exemption being exercised by executive power on grounds of public interest.
Helicopters and parts, etc. thereof [Chapters 40 and 88]
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Customs exemption for helicopters limits leviable duty to amounts above a specified ad valorem rate on imported helicopter items.
The Central Government, invoking section 25(1) of the Customs Act, exempts helicopters and specified helicopter components and rubber tyres and tubes (First Schedule tariff items) from so much of the customs duty as exceeds the amount calculated at the rate of 3% ad valorem, when imported for exclusive use on helicopters into India.
Crash tenders for fire fighting [Chapter 87]
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Customs exemption for fire fighting vehicles permits reduced duty on specified imports subject to prescribed certification conditions.
Notification under section 25(1) of the Customs Act exempts customs duty in excess of specified ad valorem rates and the additional duty under section 3 for finished crash tenders, chassis and component parts described in the Table, subject to rates of 30% for crash tenders and components and 45% for chassis. The concession is conditional on production of prescribed certificates: a Deputy Secretary level Home Affairs certificate for finished crash tenders imported by authorised fire services or local bodies, and industrial authority certificates specifying description and quantity of component parts for manufacturers (with authorised State officers for small scale firms).
Motor vehicles [Chapter 87]
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Customs exemption for motor vehicle parts limits payable duty on imports to a specified ad valorem rate.
Exempts components and parts of motor vehicles from customs duty to the extent that duty exceeds the amount calculated at the rate of 35% ad valorem on their value, by central government notification exercised in the public interest, thereby capping payable duty on such imports.
Railway & tramways [Chapter 86]
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Customs duty amendment: ad valorem tariff imposed on goods under railway and tramway headings altering the tariff schedule.
Amendment to the customs tariff substitutes the prior notification's Table with a new Table prescribing an ad valorem duty applicable to all goods classified under the Railway and Tramways chapter headings, thereby altering the tariff schedule for those headings pursuant to executive power to amend customs notifications.
Wind-operated electricity generators - Parts [Chapter 85]
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Duty exemption for wind-generator parts on import for maintenance, conditional on official certification by a Deputy Secretary.
Parts of wind-operated electricity generators listed in the First Schedule to the Customs Tariff Act, 1975, when imported for maintenance, are exempt from the whole of the customs duty specified in that Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Department of Non-Conventional Energy Sources specifying the parts and quantities and recommending the exemption.
Generating sets etc. [Chapter 85]
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Exemption of additional customs duty on imported large-capacity power generation machinery, relieving such imports from additional tariff.
The Central Government exempts imported machinery and equipment for generation of electrical power, including generating sets meeting the specified capacity threshold, from the whole of the additional duty leviable under the Customs Tariff, on the stated satisfaction of public interest.
Goods imported by airports authorities [Heading 85.41]
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Customs duty exemption for airport authorities permits reduced customs duty and waiver of additional duty with DGCA certificate.
The Central Government exempts navigational, communication, air traffic control and landing equipment and spares imported by the National Airports Authority or the International Airports Authority from customs duty in excess of a capped ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from the Director General of Civil Aviation that the goods are required for modernisation of airport facilities and recommending the exemption.
Electrical/electronic goods [Chapter 85]
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Customs duty exemption caps ad valorem liability on specified electrical imports, limiting duty to a prescribed rate.
The Central Government exempts specified electrical and electronic goods in certain Chapter 85 sub headings from customs duty insofar as the duty exceeds the amount calculated at a capped ad valorem rate on importation, thereby limiting customs liability to the amount calculable at that ad valorem rate.
Raw materials and consumables for undiffused silicon wafers [Chapters 28, 35, 39, 68, 70, 81 and 82]
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Customs exemption for raw materials for undiffused silicon wafers permits reduced duty subject to technical certification and bonded security.
Exemption reduces customs duty on listed goods imported for manufacture of undiffused silicon wafers to an effective ad valorem rate of thirty five percent and waives additional duty under section three, subject to certification by a senior technical officer that the goods are required for that manufacture and to an importer bond securing payment of duty for any goods not proved to have been used for the declared purpose.
Machinery and electrical/electronic goods etc. [Chapters 38, 84, 85, 90]
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Customs tariff amendment adjusts ad valorem exemption rates and revises eligible machinery and component categories.
The Central Government amends multiple customs exemption notifications by substituting specified ad valorem exemption rates, altering figures and entries in annexed Tables, inserting additional eligible machinery and component items, and modifying scope and administrative condition clauses-thereby changing which machinery and electrical/electronic goods are eligible for concessions and the applicable exemption percentages.
Software in source code as printed matter on paper - Books & products of printing industry [Chapter 49]
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Customs duty exemption for printed source code: imported software on paper exempted from customs and additional duty.
Printed source code imported as printed matter classified under books and printing products is exempted from the whole of the basic customs duty specified in the First Schedule and from the whole of the additional customs duty leviable under the Customs Tariff Act, by executive notification invoking statutory power to grant exemptions in the public interest.
Electronic industries raw materials and piece parts for specified end-uses in electronics industry [Chapter 85]
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Customs exemption for specified electronic inputs reduces duty where certified for declared manufacturing end use, subject to bond.
Exemption notification grants conditional customs duty relief on specified tariff items imported for manufacture of designated electronic goods by capping duty at a specified ad valorem rate, subject to certification of end use by authorised technical officers (except for imports under supplementary licences) and the importer's execution of a bond payable to the Assistant Collector of Customs to cover the duty difference for quantities not proved to have been used for the declared purpose.
Computers and computer peripherals [Chapter 84]
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Customs exemption for computer peripherals: imports limited to duty only up to a fixed ad valorem cap, excluding certain items.
Notification exempts specified computer goods falling under the stated First Schedule tariff heading from customs duty in excess of the amount calculated at a prescribed ad valorem rate, superseding an earlier notification; certain peripherals - dot matrix printers, floppy disk drives, line printers, computer keyboards, video display monitors/terminals and monochrome graphic terminals - are explicitly excluded from the exemption.
Machinery for commercial tool rooms [Chapter 84]
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Customs exemption amendment updates eligible tool-room machinery descriptions and precision specifications for commercial tool rooms.
Central Government, invoking powers under sub-section (1) of section 25 of the Customs Act, amends the annexed Table of an earlier customs exemption notification by substituting four entries detailing machinery eligible for tool-room exemptions: a precision surface grinding machine with specified longitudinal and traverse accuracy; a profile projector with coordinate table and micron-level accuracy; a single-spindle die-sinking/copy milling machine with stated spindle diameter and table load and optional CNC; and a multi-axis NC/CNC spark erosion machine with defined positioning and repeatability accuracy.
Fork-lift trucks and machines for printing etc. [Chapter 84]
Show AI Summary
Customs duty exemption reduces payable duty to prescribed ad valorem rates for specified machinery tariff headings on imports.
Exemption restricts customs duty on specified imports to the ad valorem rates stated in the notification by relieving goods under certain First Schedule sub-headings from duty in excess of the amount calculated at those rates; it covers sub-headings 8427.10 and 8427.20 at 55% ad valorem and sub-heading 8442.50 at 35% ad valorem for imports into India.
Machines for building materials [Chapter 84]
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Customs exemption for imported machinery used in flyash and phosphogypsum building materials, subject to certification and compliance.
The Central Government exempts specified goods in Chapters 82 or 84 imported for use in flyash based and phosphogypsum based building materials from customs duty in excess of an amount calculated at 35 per cent ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to certification by an officer not below Deputy Secretary in the Ministry of Urban Development and an importer undertaking to use the goods as specified, with liability to repay the duty differential on breach.

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