Duty exemption for leather machinery limits customs duty above a specified ad valorem cap and waives additional duty.
Prescribes an import concession for specified machinery used in the leather processing, finishing, goods manufacturing, footwear manufacturing and apparel industries by exempting listed goods falling within relevant tariff chapters from so much of the duty of customs as exceeds an ad valorem cap and from the whole of the additional duty chargeable under the Customs Tariff Act, where such goods are imported for use in the leather industry.

Effective duty rates on ball and roller bearings set via specified ad valorem and specific duties affecting customs liability.
The Central Government, under the Customs Act, 1962, notifies exemption of that portion of customs duty in excess of amounts calculated at rates specified in an annexed Table for goods under heading 84.82. The Table prescribes effective basic duty rates for ball and roller bearings and their parts, applying headline ad valorem rates for general categories, specific per bearing duties for certain bearings by bore diameter, and combined specific-plus-ad valorem or separate ad valorem rates for other bearings and parts according to net weight or part relationship.

Customs duty exemption for seed-sector machinery allows reduced tariff and waiver of additional duty subject to certification.
Provides a targeted customs duty exemption for specified machinery and equipment imported for use in the seed development sector, exempting tariff duty in excess of an ad valorem rate of 35% and waiving the entire additional duty, subject to the condition that importers produce at clearance a government certificate confirming the quantity required for the stated seed-sector purpose.

Customs duty exemption for safety and pollution control equipment, subject to official certificate at import clearance.
Exempts specified safety and pollution control equipment for the chemicals industry from customs duty in excess of an ad valorem rate of 35% and from additional duty under section 3 of the Customs Tariff Act when imported for safety in chemical industries or environmental pollution control, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Department of Chemicals and Petro Chemicals or in the Ministry of Environment and Forest indicating the quantity required for the stated purpose.

Customs exemption rates increased and validity extended, with 'goods' redefined to 'goods in the nature of sub-components'.
Amendments to three miscellaneous customs exemption notifications for components used in manufacture of fuel injection equipment substitute the existing concessional percentage with a higher percentage, extend the notifications' validity date, and in one instance replace the term "goods" with "goods in the nature of sub components", thereby widening definitional clarity and prolonging concessional treatment for specified inputs.

Customs exemption for machinery used in fuel injection manufacture reduces basic and additional duties under approved phased manufacturing programmes.
Exempts machinery for manufacture of fuel injection equipments from basic customs duty in excess of a fixed ad valorem rate and from the whole of additional duty under section 3, conditioned on certification that the goods are essentially required under an approved phased manufacturing programme, production of evidence of operation under that programme at clearance, and subsequent production of a Central Excise certificate confirming installation of the goods in the importer's own factory.

Customs exemption amendments expand eligible tariff chapters and machinery, and revise duty concession and marine equipment coverage.
Amendments expand customs exemption coverage by adding Chapters 39, 73, 84 and 90 and inserting a range of packaging and food processing machinery and related equipment into the exempted goods table. They also recast the descriptive scope to "marine products industry" and adjust the duty concession to exempt the portion of customs duty in excess of an amount calculated at the rate of 35 percent ad valorem and the whole of additional duty under section 3, while adding certain fishing and marine equipment to the exempt list.

Customs duty exemption for fishing-net manufacturing machinery caps payable basic duty and waives additional statutory duty.
The Central Government exempts imported machinery for the manufacture of fishing nets (Chapter 84) from that part of basic customs duty in excess of an ad valorem cap of thirty-five percent and from the whole of the additional customs duty otherwise leviable under the Customs Tariff framework, providing targeted import-duty relief for qualifying machinery.

Customs exemption amendment imposes enhanced export obligation and bond for certain imported machinery and adds specified textile and sericulture equipment.
The amendments revise concession conditions by increasing the concessional rate and, except for looms and Rotor Spinning Machine, impose an export obligation requiring importers to export goods of value not less than five times the machine's customs value within five years, above prior average export performance, secured by a bond specified by the Chief Controller of Imports and Exports and subject to monitoring instructions; additionally, the Tables annexed to the notifications are expanded to list numerous textile-processing and sericulture machines included within the exemption framework.

Customs duty relief for specified footwear machinery on import grants exemptions from excess duty and additional duty.
Under section 25(1) of the Customs Act, 1962, the Government exempts goods within Chapters 82, 84, 85 or 90 of the First Schedule when imported for manufacture of rubber and canvas footwear from customs duty in excess of the amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, provided the imported items are those specified in the Notification's Table.

Capital goods exemption expanded to include advanced machine tools and testing equipment, widening sectoral import relief.
Amendment expands notification 317/87-Cus by inserting a detailed list of precision machine tools, CNC equipment, grinding and finishing machines, measuring and testing instruments, cutting and welding systems, and related manufacturing and tool-room apparatus as capital goods eligible for customs exemption; and expressly adds textile machinery and paper machinery to the explanatory list of recognised sectors.

Customs duty exemption on specified machinery permits basic and additional duty relief subject to prescribed certification conditions.
Exempts specified modern machinery, equipment and their component parts from the portion of basic customs duty exceeding a 30% ad valorem benchmark and from the whole of the additional duty under section 3 of the Customs Tariff Act when imported into India, limited to listed looms, dyeing machines, high speed industrial sewing machines and high power crash tenders. Eligibility is subject to documentary conditions: a Jute Commissioner certificate for jute looms, a senior Ministry of Home Affairs certificate for specified fire fighting appliances, and an Industrial Adviser or authorised State industries official certificate at clearance for component parts indicating required description and quantities.

Customs exemption for captive power generation equipment permits reduced tariff and waives additional duty subject to certification.
Exempts machinery and equipments for generation of electrical power of specified capacity and their component parts from specified customs duty and from additional duty under section 3 of the Customs Tariff Act, subject to the condition that imports are for captive power generation by an industrial plant and that authorised certificates confirming requirement or specifying component parts and quantities are produced at clearance; excludes specified fuel-driven generating sets and goods imported as project imports and adopts definitions by reference to Project Imports Regulations and an earlier customs notification.

Customs exemption rate adjustment raises applicable percentages for specified machinery and amends listed exemption notifications accordingly.
Amendments alter multiple customs exemption notifications for specified machinery by omitting particular schedule entries, substituting existing exemption percentage figures with higher percentage figures in numerous notifications, and inserting words to include any Fisheries Co-operative Federation recognised by the State Government alongside Fisheries Corporation; each amendment is specified against the relevant notification and table entries.

Customs exemption amendments adjust concession rates and revise exempted machinery descriptions, refining tariff relief for specified imports.
Amendments alter seven customs miscellaneous exemption notifications by substituting specified percentage figures and words in existing notifications, replacing one item entry with a detailed precision internal grinding machine description, and omitting one serial entry from an annexed table, thereby adjusting ad valorem concession rates and the scope of exempted machinery and project imports.

Customs exemption amendment increases an ad valorem specification and expands exemption to the whole customs duty under the schedule.
The Central Government amends two aluminium-related customs exemption notifications: Notification No. 83/86-Customs is revised to substitute the entry against Serial No. 3, column (4) with "15% ad valorem", and Notification No. 343/87-Customs is revised to replace the limited exemption phrase with wording providing exemption from the whole of the duty of customs leviable thereon as specified in the First Schedule.

Customs duty rates for copper waste and scrap amended to set separate rates for brass waste and other scrap.
Substitutes S. No. 3 in the Table to Notification No. 319/88-Cus to classify copper waste and scrap into (a) waste and scrap of brass and (b) other waste and scrap, and to prescribe separate customs tariff amounts per tonne for each category, effected by the Central Government under its power under sub-section (1) of section 25 of the Customs Act, 1962 as being necessary in the public interest.

Customs exemption amendments revise specified tariff entries and conditions under existing notifications, altering dimensions and commodity descriptions.
Central Government amends three miscellaneous customs exemption notifications by substituting specified Table entries: changing a dimensional figure from "15 mm" to "16 mm"; replacing an entry in column (4) with a stated unit rate per tonne for a listed serial number; and revising a commodity description to "Sheets or strips, of amorphous iron-boron-silicon alloy."

Customs tariff amendment revises prescribed levies for vessels imported for breaking under statutory power in the public interest.
Amendment under sub-section (1) of section 25 of the Customs Act, 1962 alters Notification No. 142/87-Cus (27 March 1987) concerning vessels imported for breaking by substituting the monetary rates specified per Light Displacement Tonnage: item (i) is replaced by a lower stipulated rate per LDT, and item (ii) is replaced by a higher stipulated rate per LDT.

Additional duty exemption for plain felt sheets: allowed for manufacture of card clothing, subject to importer undertaking and repayment obligation.
Exemption from the additional duty under section 3 of the Customs Tariff is granted for plain felt sheets imported for the manufacture of card clothing, conditional on an importer's undertaking at importation that the goods will be used for that purpose and that, on failure to comply, the importer will pay the difference between the duty otherwise leviable and any duty already paid.