Customs duty cap limits levy on specified tariff heading, exempting any duty beyond the prescribed ad valorem rate.
Notification No. 68/87 Cus (1 3 1987) exempts goods under heading No. 98.06 from so much of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975 as exceeds the amount calculated at the rate of 100 per cent. ad valorem, relying on powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Customs duty exemption for goods imported for power projects limits payable duty to specified ad valorem rates, excluding captive plants.
Exempts goods under heading 98.01 imported for power projects from customs duty to the extent that duty exceeds specified ad valorem rates shown in the Table; establishes two category-specific ad valorem ceilings and excludes captive power plants set up by undertakings engaged primarily in activities other than power generation.

Customs exemption for spare parts and accessories of life saving equipment removes customs and additional duty on specified imports.
The Central Government exempts spare parts and accessories of the life saving equipment listed in the referenced notification, when classified under Chapter 90 or Chapter 98, from the customs duty specified in the First Schedule to the Customs Tariff Act and from the additional duty leviable under section 3 of that Act upon importation into India.

Exemption for imported watch components reduces customs duty subject to certification, use verification and bond obligations.
Exemption for specified imported watch components restricts customs duty to the listed ad valorem rates and exempts additional duty, conditioned on certificate of requirement from designated Industrial Advisers, evidence of import under an approved manufacturing programme, post-importation certification of use by the Assistant Collector of Central Excise, and execution of a bond to pay duties on unaccounted quantities; the concession applies to parts used in manufacture of mechanical and quartz analog wrist watches and is time limited.

Exemption of foundry machines from customs duty in excess of prescribed ad valorem rate and additional duty.
Government exempts the listed foundry machines under Chapter 84 from customs duty insofar as such duty exceeds the amount calculated at a thirty per cent ad valorem rate and also exempts them from the whole of the additional duty leviable under the Customs Tariff Act when imported into India.

Customs exemption for caustic soda plant modernization limits ad valorem duty and removes additional customs surcharge.
Exemption for specified goods imported for modernisation of existing caustic soda plants based on membrane cell technology: customs duty in excess of an ad valorem cap under the First Schedule to the Customs Tariff Act, 1975 is exempted, and the whole of the additional duty under section 3 of that Act is waived. Applicable goods include bipolar membrane electrolysers, jumper switches, filtering elements for hydrogen filters, and other items certified as essential by a duly authorised officer of the Directorate General of Technical Development, Ministry of Industry.

Customs exemption for fire fighting equipment allows reduced import duty and waiver of additional duty subject to ministry certificate.
The notification exempts specified fire fighting equipment imported by eligible fire services from customs duty in excess of an amount calculated at a reduced ad valorem rate and from the entire additional duty under the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below Deputy Secretary in the Ministry of Home Affairs confirming requirement by an eligible body and recommending the concession; applicability is limited to the listed equipment.

Customs duty exemption for tyre moulds allows reduced import duties and waives additional tariff for export-oriented moulds.
The Central Government exempts moulds for tyres for export, classified under Chapter 84, from that portion of ad valorem customs duty exceeding 25 per cent and from the whole of the additional duty leviable under the Customs Tariff Act when imported into India, exercised under statutory powers on the basis of public interest.

Customs duty exemption for specified machinery and electrical goods reduces applicable customs duty to prescribed lower ad valorem rates.
Statutory authority confers an import duty exemption for specified goods listed by Customs Tariff headings, limiting the duty payable to the ad valorem rates set in the Table annexed to the notification and thereby superseding earlier exemption notifications.

Customs exemption for specified machinery: basic duty above a set ad valorem threshold exempted and additional duty waived.
Exemption to specified machinery under Chapters 84 and 85 exempts imports from so much of the basic customs duty as exceeds the amount calculated at a prescribed ad valorem rate and from the whole of the additional customs duty under the Tariff Act, subject to pre existing notification relief; the Table lists eligible and excluded headings and sub headings defining the scope of qualifying machinery.

Import duty exemption on specified steel for machinery manufacture requires certification and use-accounting compliance and payment on breach.
An administrative exemption permits specified Chapter 72 steel imports for manufacture of machinery under Chapters 84 and 85 to be relieved of customs duty in excess of the amount calculated at sixty per cent ad valorem, subject to certification of required quantities by designated industrial authorities and to an importer undertaking to use the steel for the stated purpose, maintain prescribed accounts, produce evidence of receipt and utilisation within three months (or extended period) and to pay the differential duty on failure to comply.

Tariff exemption for low-carbon steel imports adjusts duties by product category to specified reduced customs rates in public interest.
Exempts imported iron and non-alloy steel with less than 0.6% carbon within Chapter 72 from customs duty in excess of specified reduced rates, applying to rolled sheets and plates (other than coils for re-rolling) and defining width and product exclusions. A tabulated schedule prescribes distinct duty treatments-specific duty per tonne, combined ad valorem plus specific duties, or ad valorem alone-for enumerated categories including thin sheets, hot-rolled sheets, tinned, tin-free coated, and galvanised products.

Customs exemption limits duty on imported woollen and synthetic rags to a capped ad valorem rate, reducing payable liability.
Exemption confines customs duty on imported woollen rags and synthetic rags by disapplying any duty in excess of a capped ad valorem rate; the Central Government, exercising powers under the Customs Act, prescribes that imports of those rags shall attract customs only up to that ad valorem limit, thereby limiting effective customs liability.

Customs duty exemption for imported raw wool and wool waste caps payable duty to a specified ad valorem rate.
The Central Government exempts imported raw wool under heading 51.01 and waste of wool (including yarn waste and garnetted stock) under headings 51.03 and 51.04, in the First Schedule to the Customs Tariff Act, 1975, from so much of the customs duty leviable thereon as is in excess of the amount calculated at the rate of thirty per cent ad valorem.

Exemption for polyurethane film imports: capped additional duty allowed subject to use undertaking and recordkeeping requirements.
Relief is provided for specified polyurethane films or foils imported for manufacture of finished leather by capping the additional customs duty; qualification requires the importer's undertaking that the goods will be used for the stated purpose, that accounts of receipt and consumption will be kept as specified by the Assistant Collector of Customs, and that certified extracts evidencing receipt at the manufacturer's premises will be produced within three months or any allowed extension. Non compliance permits recovery of the duty difference.

Customs exemption for PU leather: duty waived for imports used to manufacture footballs for export, subject to certification.
The notification exempts P.U. leather imported for use in manufacture of footballs from the whole of customs duty and whole of the additional duty, subject to production at importation of a certificate from the export promotion council confirming the importer is a manufacturer of footballs for export, and an undertaking to the Assistant Collector that the manufactured footballs will be exported and that the importer will pay, on demand, the duty difference if export obligations are not met.

Customs exemption for specified chemicals allows reduced duty on imports used to manufacture oxo alcohols, subject to use certification.
Exempts Di iso butylene, Heptene and Nonene imported for manufacture of oxo alcohols from customs duty above 25% ad valorem and from additional duty under section 3, subject to a bond obliging the importer to pay the duty difference for quantities not proved to have been used for the specified manufacture.

Customs duty exemption for PMCA and PDCA imports for manufacture of pyrazinamide, excluding specified additional customs duty.
The Central Government exempts PMCA and PDCA, classified in Chapter 29, when imported for manufacture of pyrazinamide from so much of the customs duty in the First Schedule as exceeds a specified ad valorem threshold and from the entire additional duty leviable under section 3 of the Customs Tariff Act; the exemption is limited to imports for manufacture of pyrazinamide and to the duties expressly identified in the notification.

Customs exemption for soda ash caps ad valorem duty on imports to the notified rate under statutory power.
Soda ash imports classified under the relevant tariff heading are exempted from that portion of customs duty which exceeds the amount computed at a specified ad valorem rate, thereby capping the leviable duty for imported soda ash; the exemption is made under the executive power to grant customs exemptions in the public interest and is limited to the period specified in the notification.

Customs exemption for high purity refractory imports removes duty above a specified ad valorem threshold when used in manufacture.
Notification exempts zirconia bubbles, tubular alumina and calcined alumina of 99% purity and above, when imported for manufacture of refractory products, from that portion of ad valorem customs duty which exceeds a prescribed threshold, thereby limiting duty to the specified ad valorem level for those eligible imports.