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Pithampur - Warehousing station
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Warehousing station designation under section 9 enables customs warehousing recognition and regulatory status for Pithampur.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, designates Pithampur in Dhar District, Madhya Pradesh, as a warehousing station, conferring the legal status necessary for customs warehousing operations and related administrative application of customs warehousing rules.
Warehousing station
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Customs notification amendment removes a specified exemption entry for warehousing stations, changing the scope of tariff exemptions.
Under statutory power conferred by the Customs Act, the Central Board of Excise and Customs amends Notification No. 51/85-Customs by omitting item (viii) and its corresponding entry, thereby withdrawing that specific exemption provision relating to warehousing stations from the earlier notification and altering the scope of tariff exemptions applicable to warehousing stations.
Effective rates of duty for goods falling under Chapters 25, 28, 29, 30, 32, 34, 35, 36, 38 and 98
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Duty basis for sodium hydroxide clarified: duty assessed on the weight of sodium hydroxide excluding aqueous medium.
The Central Government amends the Table against Sl. No. 13A in Notification No. 136/86 Customs to provide that the effective rate of duty for the listed item shall be computed on the basis of the weight of the sodium hydroxide contained in an aqueous solution, excluding the weight of the aqueous medium.
Goods of Chapter 90
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Tariff classification amendments narrow exemption scope by adding Chapter 90 and heading specific qualifiers to notification entries.
Amendment revises an exemption notification by substituting an explicit reference to the First Schedule to the Customs Tariff Act, 1975 and by adding chapter and heading specific qualifiers in the Table so that specified entries apply only to goods falling within Chapter 90 or under particular headings of Chapter 90.
Amendment to 5 existing notifications
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Customs tariff amendments alter five exemption notifications, revising classification, rates, and specified chemical exemptions.
Targeted amendments modify five customs exemption notifications by substituting tariff headings and classification references, replacing an ad valorem table entry with "70% ad valorem," and inserting Formic acid and Dodecyl Benzene into an exemption table. The amendment also defines "Dodecyl Benzene" as "branched chain Alkylate Benzene" (hard alkylates) excluding linear Alkyl Benzene (LAB).
Goods falling under Chapter 39
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Scope of customs exemption expanded to all goods in Chapter 39 by substitution in earlier notification.
Amendment substitutes the descriptive scope of a customs exemption notification so it applies to all goods within Chapter 39. The Central Government, invoking its statutory power under the Customs Act, 1962 to act in the public interest, amends Notification No. 150/86 Customs by replacing the phrase referencing "Heading Nos. 39.01 to 39.14" with the broader phrase "falling within Chapter 39."
Auxiliary duty
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Customs amendment removing a specified schedule entry, enacted under delegated powers and provisional tax authority.
Amendment to a customs exemption notification removes Sl. No. 190 and its entry from the Schedule to Notification No. 188/86-Customs (1 March 1986). The Central Government exercises its powers under the Customs Act and provisions of the Finance Bill, as given force by the Provisional Collection of Taxes Act, citing public interest to effect this change by Notification No. 202/86-Cus dated 4 March 1986.
Exemption to specified machines
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Customs exemption amendment removes a specified machine entry from Notification 40/78, altering eligibility under tariff concessions.
Amendment under the Customs Act, 1962 exercises section 25(1) powers to alter Notification No. 40/78 Customs by omitting Sl. No. 24 and its entry from the Table, thereby removing the specified machine exemption from that notification.
Basic rate of certain GATT bound articles
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Customs tariff amendment sets basic rates for certain GATT bound parts and accessories at ad valorem duty.
The Central Government amends Notification No. 69/86 Customs by omitting one sub entry and inserting new tariff lines for specified GATT bound articles: a new entry for parts and accessories under the pertinent heading and a substituted entry designating microtomes, their parts and accessories. Each of these inserted and substituted items is assigned the prescribed basic rate on an ad valorem basis.
Rescinding of notifications
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Rescission of customs exemption notifications: multiple earlier exemption notifications withdrawn under statutory Customs Act powers.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 43 of the Finance Act, 1985, declares it necessary in the public interest to rescind specified miscellaneous customs exemption notifications and lists the notification numbers and dates withdrawn.
Exemption from auxiliary duty under the Finance Act, 1985V
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Exemption from auxiliary duty suspends customs levy on First Schedule goods for the March 1986 period under statutory authority.
Exemption is granted from the auxiliary duty of customs on goods specified in the First Schedule to the Customs Tariff Act, 1975, under powers of section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985. The exemption removes the levy chargeable under subsection (1) of section 43 of the Finance Act for the period commencing 1 March 1986 and ending 31 March 1986.
Component parts of machinery imported for initial setting up etc.
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Customs exemption for component parts aligns auxiliary duty with that on the complete article, subject to administrative proof.
Exempts auxiliary customs duty on component parts under Chapters 84 and 85 when imported for initial setting up, assembly or manufacture of specified articles listed in the Table, but only to the extent the duty on parts exceeds the duty on the complete article; importers must satisfy the Assistant Collector that the parts are so required and comply with conditions in Notification No. 155/86-Customs.
Component parts of electronic medical equipments
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Auxiliary duty exemption for medical equipment parts: excess duty waived if imported for manufacture and duly proven, subject to conditions.
Component parts (with specified exclusions) imported for manufacture of electronic medical equipment are exempt from auxiliary customs duty to the extent the duty exceeds the amount calculated at the rate applicable to the completed equipment, provided the importer proves to the Assistant Collector of Customs that the parts are required for such manufacture and complies with conditions of the referenced notification and relevant tariff notifications.
Exposed cinematograph films
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Customs exemption for imported cinematograph films limits auxiliary duty to value components of print cost, freight and insurance.
Exemption limits auxiliary customs duty on imported exposed cinematograph films by restricting the taxable value to the cost of the print and the freight and insurance charges incurred in respect of that print, thereby excluding other value components when computing the auxiliary duty payable.
Component parts of simulators of aeroplanes etc.
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Auxiliary customs duty exemption for simulator aircraft parts limits additional duty to the rate applicable to aeroplane parts.
Component parts of simulators of aeroplanes and other aircrafts, when imported and falling within the relevant tariff chapter, are exempted from that portion of the auxiliary customs duty in excess of the amount calculated at the rate leviable on component parts of aeroplanes or other aircrafts, such exemption being subject to the rate and any relevant notification in force under the Finance Bill and customs law.
Partial exemption from auxiliary duty
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Partial exemption from auxiliary duty for specified notified goods, capped relative to value and subject to original exemption conditions.
The Central Government exempts goods already partially or wholly exempt from customs duty by specified notifications from auxiliary duty to the extent that such auxiliary duty exceeds an amount computed at a fixed proportion of the goods' value as determined under applicable value-determination rules; the exemption remains subject to any conditions attached to the original exemption notifications listed in the Schedule.
Concessional rate of auxiliary duty
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Concessional auxiliary duty: specified imports exempted from auxiliary duty exceeding a capped share of their value on import.
Exemption from auxiliary customs duty is granted for specified imports where duty exceeding a capped proportion of the goods' value would otherwise be leviable. The Central Government, relying on statutory and provisional Finance Bill authority, lists eligible goods by tariff Chapter and detailed descriptions, with certain sub heading and parts exclusions, thereby defining which industrial inputs and capital goods qualify for the concessional auxiliary duty treatment at import.
Exemption from auxiliary duty
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Exemption from auxiliary customs duty: goods already exempt from basic customs duty gain auxiliary-duty waiver, subject to original conditions.
The Central Government exempts from the whole of the auxiliary duty of customs goods that are partially or wholly exempt from the basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the prior notifications listed in the Schedule, and the exemption is subject to any conditions attached to those original notifications.
Exemption from auxiliary duty
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Exemption from auxiliary duty: specified imported goods are relieved from auxiliary customs duty under Finance Bill provisions.
The Central Government exempts the goods specified in the annexed Table, mapped to Chapters of the Customs Tariff, from the whole of the auxiliary customs duty leviable under the Finance Bill when imported into India; the notification lists detailed commodity categories and specific subheadings and supplies technical definitions and tests for classification of various fuel and oil products to determine coverage of the exemption.
Rates of auxiliary duties
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Auxiliary customs duty exemption limits collectible duty to prescribed ceilings for crude petroleum and other imported goods.
Notification exempts specified imports from the auxiliary duty of customs to the extent that duty exceeds the ceiling rates in the annexed Table; crude petroleum is subject to a fixed tonne-based ceiling and all other goods to a value-based ceiling determined under section 14 of the Customs Act, with a proviso preserving any pre-existing exemptions under other notifications.

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