Exemption to motor vehicle components expanded to include specified fuel-efficiency and pollution-control parts under customs notifications.
Notification amends existing customs exemption notifications to add specified motor vehicle components related to fuel efficiency and pollution control-including assemblies and parts such as wiper assemblies with motors, head lamp and dashboard assemblies, shock absorbers, gear-box, air suspension assemblies, water pumps/thermostats, mufflers, piston assemblies, after burners for pollution control, and air/oil/fuel filter assemblies-by inserting enumerated entries into the Tables of four prior notifications.

Exemption for adaptive vehicle equipment conditioned on certified use in qualifying fuel efficient cars and compliance undertakings.
Exemption from customs duty and additional customs duty is provided for automatic transmissions and gadgets for disabled persons when used in qualifying fuel-efficient motor cars, subject to certification of listed goods, importer undertakings to use the goods for the specified purpose, maintenance and production of accounts and manufacturer-certified extracts, production of an excise certificate confirming use in qualifying cars, and payment of duty on demand if conditions are breached.

Exemption from export duty for mica products updates tariff entries to permit nil duty on mica paper and related items.
The Central Government, under section 25(1) of the Customs Act, amends a customs exemption notification to provide exemption from export duty by substituting "Nil" in the duty column for specified serial entries and by inserting a new entry declaring mica paper as Nil duty.

Rescission of Customs Exemption Notifications withdraws six prior exemption notifications under the Customs Act in public interest.
The Central Government, exercising powers under the Customs Act and being satisfied it is in the public interest, rescinds six specified customs exemption notifications: No. 324/76-Customs (2 August 1976); No. 21/82-Customs (28 February 1982); No. 56/85-Customs (17 March 1985); No. 64/85-Customs (17 March 1985); No. 151/86-Customs (1 March 1986); and No. 182/86-Customs (1 March 1986).

Customs exemption for project imports expanded to increase ad valorem relief and modify duty-excess calculation.
Exemption for goods imported under project imports is amended by substituting revised ad valorem relief rates and by replacing a general exemption clause with a formula limiting exemption to the portion of duty exceeding an amount computed by reference to a specified ad valorem benchmark; the Central Government implements these changes through textual substitutions in the listed prior notifications under its power under section 25(1) of the Customs Act.

Research-use import exemption: head of institution must certify non-commercial research use to customs for eligibility.
The amendment removes the condition (ii) certificate requirement for certain tariff headings and instead requires the head of the importing institution to certify to the Assistant Collector of Customs that the import is essential for research, will be used only for such purposes, and that the institution is not engaged in any commercial activity.

Customs exemptions reform: accessories recharacterised through targeted substitutions and omissions altering notification exemption wording scope criteria.
Amendment revises the annexed Table by substituting specified phrases and omitting designated words or items to standardise and narrow exemption terminology: replacing "all parts and accessories other than parts and accessories" with "Accessories other than those"; substituting "Parts and accessories" with "Accessories" where occurring; omitting a listed item and the word "parts" in specified entries; and substituting "All goods" with "Accessories" to refine the scope of exempted accessories.

Customs Tariff Amendments increase ad valorem duties and extend additional duty applicability under the Customs Act.
Amendments modify three exemption notifications by substituting wording to make specified entries subject to the whole of the additional duty under the Customs Tariff Act, increasing certain ad valorem duty rates for enumerated serial entries, substituting cross references in an Explanation to other notification numbers, and replacing the phrase "electronic parts" with "parts" to change the descriptive scope of a notified entry.

Customs tariff amendment inserts concessional duty entries for oil seed processing machinery and components, altering import treatment.
The amendment inserts new tariff entries identifying machinery and components for edible oil and seed processing-including miscella refining components, cracking and flaking machines with specified roll characteristics, destoners, expander/extruder systems with associated dryers, valves, discharge and pellet mills, hydrocyclones and initial spare parts, flash desolventiser-toasters and pin or disc mills-and prescribes an ad valorem duty rate for each listed item to define their import tariff treatment.

Customs exemption for gem and jewellery imports limited to export processing use, with increased ad valorem threshold and importer undertaking.
Amendment expands a customs exemption for goods imported by registered exporters of gem and jewellery to goods used in processing and manufacture for export, raises the exemption excess threshold from twenty-five to thirty-five per cent ad valorem, requires a mandatory undertaking by the importer as to specified use, and makes the importer liable to pay the duty difference on failure; it also inserts Serial Nos. 75-105 listing eligible machinery, tools, consumables and accessories for jewellery manufacture and processing for export.

Customs exemption for leather-processing machinery expanded, adding specified machines to the exempted list under customs law.
Central Government amends Notification No. 42/78-Customs under sub-section (1) of section 25 of the Customs Act, 1962, by inserting a series of entries in the annexed Table to extend miscellaneous customs exemptions to a specified list of machines and plant used in the leather processing and finishing industry, thereby identifying the particular types of cutting, sewing, forming, pressing, moulding, testing and finishing equipment eligible for the import concession.

Exemption for leather industry inputs extends customs duty relief to buckles, rings, magnetic buttons and metal fittings under amendment.
The Central Government amends Notification No. 224/85-Customs by substituting Sl. No. 10 in the annexed Table to list buckles, rings, metallic decorative pieces, magnetic buttons, metal frames, tacks, rivets and washers as exempt goods for use in the leather industry, exercising its powers under the Customs Act.

Tariff classification amendments expand exemptions to include Chapter 98 references, updating prior notification headings accordingly.
Amendments update eleven customs exemption notifications by substituting and adding tariff chapter and heading references-notably inserting Chapter 98 or specified 98-series headings, substituting certain tariff figures with alternate figures, adding "or 98"/"or 98.06" to column entries, and omitting or replacing specified Schedule language-thereby aligning the listed notifications with revised tariff classifications as set out in the annexed Table.

Customs exemption amendments expand eligible machinery, add export-use condition and importer undertaking requirement for concessional duty.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, directs amendments to three customs exemption notifications: 125/86 (inserting "or 39" after "Chapter 84" and adding vacuum concentration machinery and aseptic packaging), 160/86 (restricting packing exemption to "for export", substituting the ad valorem entry with the same rate subject to an importer undertaking, and adding specified freezing machinery), and 390/86 (substituting the Table with a list of coffee processing and sorting machinery).

Customs tariff adjustment increases the ad valorem rate under an existing exemption notification, altering its operative rate.
The Central Government, exercising powers under the Customs Act, amends Notification No. 364-Customs (20th December 1985) by substituting the prior ad valorem rate with 35 per cent ad valorem, stating the change is made in the public interest and leaving other notification terms unchanged.

Customs exemption amendments modify prior notifications, substituting textile entries, updating tariff codes and furnace definitions.
Amendments to eight customs exemption notifications substitute and update schedule entries and descriptions: consolidating certain entries under Textiles, replacing a schedule entry with specified tariff headings, omitting particular item entries and removing the word "staples," adding a proviso preserving other exemption notifications and inserting a stainless steel schedule line. Two notifications expand references from "electric arc furnace" to "electric arc furnace or induction furnace," and one notification amends unit wording to include induction furnace units.

Customs tariff amendment: increased ad valorem duties and per tonne surcharges for polymers of propylene in notification.
The government substituted the S. No. 4 entry in the notification's tariff table to treat polymers of propylene as two categories: (i) copolymers of propylene, subject to an ad valorem duty plus a specific per tonne surcharge, and (ii) other polymers of propylene, subject to a lower ad valorem duty plus a lower specific per tonne surcharge, thereby prescribing combined ad valorem and specific duties for those import classifications.

Customs exemption list expanded to include specified chemical substances by government amendment using statutory powers.
The Central Government amends Notification No. 179/86-Customs by inserting after Sl. No. 23 new Sl. Nos. 24-59, thereby adding a list of specifically named chemical substances and intermediates to the Table annexed to the original notification, pursuant to its statutory power to modify customs notifications.

Customs tariff amendments revise exemption notification, inserting and altering tariff entries and duty rates for specified chemicals and goods.
Amendments alter the annexed tariff table to Notification No.136/86 by inserting, substituting and omitting specified serial entries and column text to prescribe new duty treatments. New tariff lines for a range of chemical compounds and other goods are added with duties expressed as ad valorem rates or ad valorem plus per kilogram charges; certain sub entries are deleted, product descriptions modified, and internal cross references extended to additional sub serials.

Customs exemption amendments revise duty relief thresholds and substitute ad valorem rates, altering applicability of reduced duties.
Amendments revise the basis and quantum of duty relief in specified customs exemption notifications by substituting language that confines exemption to the portion of duty in excess of stated ad valorem rates, updating multiple ad valorem rates to 25 per cent ad valorem in several notifications, altering other ad valorem percentages, and substituting a revised per kilogram monetary duty rate.