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Notifications
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Amendment to Notification No. 339/85-Cus. [G.E. No. 132]
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Customs notification amendment requires compliance with the Import and Export Policy as notified and subsequently amended.
The Central Government amends Notification No. 339-Customs/85 by inserting into condition (iv) an express requirement that beneficiaries must comply with the Import and Export Policy notified by Public Notice No. 1-ITC(PN)/85-88, as amended from time to time, thereby making adherence to that policy a condition for entitlement under the exemption notification.
Amendment to Notification No. 263/85-Cus. [G.E. No. 131]
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Import-export policy compliance required for customs exemption; amendment binds notification conditions to trade policy amendments.
The Central Government amends Notification No. 263/85 by inserting in condition (4) an express requirement that, in addition to existing conditions, claimants must comply with the Import and Export Policy for the specified policy period as notified by public notice and as amended from time to time, thereby making policy compliance an explicit precondition for the customs exemption.
Amendment to Notification No. 227/79-Cus. [G.E. No. 125]
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Import and Export Policy reference updated to require compliance with the 1985-88 policy and replace earlier policy citation.
The Central Government amends Notification No. 227-Customs/79 under sub-section (1) of section 25 of the Customs Act, inserting in condition (4) a requirement to comply with the Import and Export Policy for April 1985-March 1988 (Public Notice No. 1-ITC(PN)/85-88), as amended, and substituting the prior specific citation to the April 1983-March 1984 policy with the phrase "the said Import and Export Policy," thereby updating the notification's operative policy references.
Amendment to Notification No. 77/80-Cus. [G.E. No. 126]
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Import and Export Policy linkage: customs exemption now requires compliance with the referenced import-export policy framework.
The amendment adds an express requirement in condition (4) that compliance with the notification's conditions also meet the requirements of the said Import and Export Policy, as amended, and substitutes the detailed earlier Policy citation in paragraph 2A with the defined term "the said Import and Export Policy."
Vadinar Port
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Coastal port appointment enables Vadinar to engage in trade in crude petroleum under customs regulatory authority.
The Central Government, exercising the power conferred by clause (d) of section 7 of the Customs Act, 1962, appoints Vadinar port in Jamnagad district to be a coastal port for carrying on trade in crude petroleum, thereby designating the port for customs-regulated coastal trade in that commodity.
Bill of Entry (Forms) Amendment Regulations, 1988
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Commencement date amendment alters effective date for Bill of Entry forms under Customs Act regulatory framework.
Amendment to the Bill of Entry (Forms) Regulations, 1987 substitutes in regulation 1(2) the figures, letters and words "1st day of April, 1988" with "1st day of July, 1988". The Bill of Entry (Forms) Amendment Regulations, 1988, issued by the Central Board of Excise and Customs under section 157 read with section 46 of the Customs Act, 1962, is dated 30 March 1988 and comes into force on that date.
Amendment to Notification No. 210/82-Cus. [G.E. No. 39]
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Customs exemption amendment expands covered aid sources to include additional international aid programmes and extends validity.
Amendment broadens the customs exemption by inserting additional international aid sources into the definition of Multilateral aided projects in paragraph 1 and condition No. 5, and substitutes the terminal date in paragraph 2 to extend the notification's period of operation.
Amendment to Notification No. 127/82-Cus. [G.E. No. 168]
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Customs notification amendment expands exempted oil and gas equipment scope, revises listed services and extends the expiry deadline.
Amendment revises a customs exemption notification under sub section (1) of section 25 of the Customs Act by adding contractual inclusion for Government of India, Oil India Limited and a foreign oil company, substituting updated descriptions for exempted specialised oil and gas equipment and telemetry/telecommunication systems in the annexed table, and extending the notification's expiry date by textual substitution.
Amendment to 3 Notifications - Validity extended
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Extension of Exemption Notifications under Customs Act extends validity to a later date for three customs notifications.
The Central Government, invoking powers under the Customs Act and satisfied of public interest, amends Notifications 514/86-Customs, 515/86-Customs and 516/86-Customs by substituting the figures, letters and words comprising the earlier expiry date in paragraph 2 of each notification with a later date, thereby extending the validity of the miscellaneous exemption notifications.
Amendment to Notification No. 89/88-Cus. - Auxiliary duty
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Auxiliary duty amendment removes a scheduled customs-tariff exemption entry, altering tariff treatment and coming into force in April.
The amendment omits Sl. No. 40 from the Schedule to Notification No. 89/88-Cus., thereby withdrawing the related auxiliary duty exemption. It is promulgated under powers conferred by the Customs Act and the provisional force of a clause of the Finance Bill, 1988, and is declared to come into force on 1st April, 1988.
Amendment to Notification No. 87/88-Cus. - Auxiliary duty
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Customs notification amendment inserts a new exemption schedule entry, altering auxiliary duty coverage and specifying commencement.
Amendment inserts a new serial entry into the Schedule of Notification No. 87/88-Customs, referencing an earlier customs notification, under powers derived from the Customs Act and applicable finance-legislation provisions given effect through the provisional collection mechanism, and prescribes a commencement date for the insertion to take effect.
Amendment to Notification No. 513/86-Cus. [G.E. No. 43]
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Customs duty exemption amendment replaces duty reference with First Schedule designation and extends the exemption period.
The Central Government amends Notification No. 513/86-Cus by substituting the opening paragraph to reference "the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975" in place of the prior wording, and by extending the notification's expiry date to a later specified date; the substitution provision comes into force on 1 April 1988.
Amendment to Notification No. 242/86-Cus. - Validity extended
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Extension of notification validity under Customs Act prolongs exemption notification period for specified customs notifications.
The Central Government, exercising power under the Customs Act and citing public interest, amends Notification No. 242/86-Customs by substituting the originally specified expiry date in paragraph 2 with a later date, thereby extending the period of operation of the exemption notification.
Amendment to Notification No. 160/87-Cus. - Validity extended
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Extension of validity of a customs exemption notification to a later date under Customs Act powers.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No.160/87-Cus by substituting in paragraph 2 the earlier expiry date "31st day of March, 1988" with the new expiry date "30th June, 1988", stating the amendment is necessary in the public interest and issuing the change by notification dated 30-3-1988.
Amendment to Notification No. 213/85-Cus. - Validity extended
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Notification validity extension: expiry date substituted to continue a customs exemption notification under Customs Act powers.
The Central Government, exercising its powers under the Customs Act and satisfied of the public interest, amends paragraph 2 of Notification No. 213/85-Customs by substituting the previously stated expiry date with a later date, thereby extending the validity of that miscellaneous exemption notification.
Amendment to 3 Notifications - Validity/operative date extended
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Operative date extension: customs exemption notifications' commencement deferred under statutory power to a later date.
Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, directs amendment of three specified Customs exemption notifications by substituting in each notification's paragraph 2 the earlier stated commencement date with a later commencement date, thereby deferring the operative commencement of those notifications as set out in the Table.
Auxiliary duty - Amendment to Notification No. 87/88-Cus.
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Auxiliary duty amendment inserts new customs notification entries and deletes specified prior entries, making the changes operative from commencement.
Amendment to Notification No. 87/88 Customs inserts two new Schedule entries (Nos. 259 and 260) referencing Notifications No. 116 and No. 117 dated 30th March, 1988, and deletes the existing entries against Serial Nos. 213 and 224; the Central Government acts under section 25(1) of the Customs Act read with the Finance Bill provision (given force by the Provisional Collection of Taxes Act), and the amended notification takes effect on 1st April, 1988.
Exemption to goods imported into India for export under Import-Export Pass Book Scheme
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Customs duty exemption for imports under Import-Export Pass Book Scheme, conditional on licence, bond and export compliance.
Exemption from customs and additional customs tariff duty is granted for goods imported for manufacture of exportable resultant products, replenishment of materials used in such manufacture, and mandatory spares exported with those products under the Import-Export Pass Book Scheme, provided the importer holds the Pass Book incorporating an Import Licence, the goods are covered by that licence, the importer produces the Pass Book at clearance, claims the exemption in writing, furnishes bond or bank guarantee evidence, and declares to pay duty on goods not proved to have been used as required.
Exemption to goods imported against advance licences
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Advance licence duty exemption for imported materials contingent on certificate, bond and specified export and use conditions.
Exemption from whole customs duty and additional duty is available for goods imported against an Advance Licence where the importer holds a Duty Exemption Entitlement Certificate, makes a written claim at clearance, executes a bond or legal undertaking and declares to pay duty on demand for non compliance; exempt materials must match the particulars in Part C of the Certificate and resultant products and mandatory spares must be exported as specified in Part E within the prescribed period, with specified use, transfer, port restrictions and replenishment conditions.
Amendment to Notification No. 71/87-Cus. - Validity extended
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Validity extension of a customs exemption notification substitutes its expiry date, prolonging the notification's operative period.
The Central Government, invoking powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 71/87-Cus. by substituting the figures, letters and words denoting the earlier expiry date in paragraph 2 with a new later expiry date, thereby extending the period during which the notification's exemption(s) remain in force.

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