Extension of customs exemption period extends validity of notification for video cassettes and tapes until 31 March 1990.
Notification No. 99/88 Cus dated 7 3 1988 amends Notification No. 284/85 Cus by substituting in paragraph 2 the date "31st March, 1988" with "31st March, 1990", thereby extending the prescribed expiry date for the customs exemption relating to video cassettes and tapes under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Customs exemption amendment: paraxylene added under tariff heading with ad valorem duty and chemical scope expanded for terephthallic acid.
The amendment revises Customs exemption notifications by clarifying that Xylene excludes orthoxylene and paraxylene, inserts a new tariff entry for Paraxylene under heading 2902.43 subject to an ad valorem duty, and replaces the phrase "dimethyl terephthalate" with "dimethyl terephthalate or terephthallic acid" in another notification, effectuated under the Customs statutory power to amend prior notifications.

Rescinding auxiliary customs duty notifications under statutory powers removes redundant exemption instruments.
Under section 25(1) of the Customs Act, 1962, read with section 93(4) of the Finance Act, 1987, the Central Government, satisfied that it is necessary in the public interest, rescinds nine specified Ministry of Finance (Department of Revenue) notifications from May 1987 that related to auxiliary duty of customs and have become redundant, listing each withdrawn notification by its identifier.

Auxiliary duty exemption prevents double levy on First Schedule goods during a specified March relief period.
The Central Government, invoking powers under the Customs Act together with the Finance Act provision, exempts all goods specified in the First Schedule to the Customs Tariff Act from the auxiliary duty of customs leviable under the Finance Act for a limited March period, the exemption aimed at preventing a double levy by suspending the auxiliary duty on those scheduled goods during that narrowly defined period.

Auxiliary duty exemption for component parts used in initial assembly of specified machinery, subject to proof and notification conditions.
Exempts from excess auxiliary duty component parts imported for initial setting up, assembly, or manufacture of specified machinery when proved to the Assistant Collector of Customs to be so required, limiting duty to the rate applicable to the complete article and subject to conditions of a prior government notification.

Auxiliary duty exemption on medical electronic equipment parts limits duty to the rate applicable to complete equipment imports.
Exemption of auxiliary customs duty is granted for component parts required for manufacture of medical electronic equipment, excluding parts containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes, electronic micro circuits, or capacitors other than paper capacitors. Relief is limited to the amount by which duty on such parts exceeds the duty calculated at the rate applicable to the complete equipment when imported. Importers must prove the parts are required for manufacture to the satisfaction of the Assistant Collector of Customs, and the exemption is subject to conditions of the referenced governmental notification as amended.

Partial exemption for auxiliary customs duty limits duty to the value of the film print plus freight and insurance.
Partial exemption exempts imported exposed cinematograph films from that portion of auxiliary customs duty exceeding an amount calculated at a percentage of value representing only the cost of the print of the film and the freight and insurance charges incurred in respect of that print, limiting duty liability to a restricted value base for the print.

Auxiliary duty exemption limits customs liability on simulator component parts to the aircraft component parts rate, reducing excess duty.
Exemption narrows auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators by limiting liability to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, as prescribed in the Finance Bill and relevant notifications; any excess duty otherwise leviable is exempted when such parts fall within Chapter 88 of the Customs Tariff.

Auxiliary duty exemption for goods partially exempt from basic customs duty, subject to original exemption conditions and valuation rules.
Exempts goods partially or wholly exempt from basic customs duty from the portion of auxiliary customs duty exceeding a capped ad valorem rate, while preserving the conditions attached to the original exemption notifications and applying standard customs valuation for determining value.

Partial exemption from auxiliary customs duty applies to specified imports, exempting duty above a specified ad valorem rate.
The central government grants a partial exemption from auxiliary duty of customs on specified imported goods, exempting that portion of auxiliary duty which exceeds the amount calculated at the rate of 30% ad valorem of the goods' customs value; valuation follows customs valuation provisions. The exemption applies only to goods enumerated in the Table annexed to the notification and to the specified Chapters and headings of the First Schedule to the Customs Tariff Act.

Auxiliary customs duty partial exemption protects goods exempt from basic customs duty against excess auxiliary levies.
The government exempts, in respect of goods partly or wholly exempt from basic customs duty under specified prior notifications, that portion of auxiliary customs duty levied under the Finance Bill provision which exceeds a fixed ad valorem threshold, with valuation determined under the Customs valuation provisions. The exemption is subject to any conditions attached to the original notifications granting exemption from basic customs duty.

Partial exemption from auxiliary customs duty on specified imports reduces duty above a set ad valorem threshold.
Partial exemption is granted from the auxiliary duty of customs where that duty exceeds an ad valorem threshold of five percent of customs value; the exemption applies on importation to the specific goods and tariff chapters listed in the Table, and excludes from charge the portion of auxiliary duty above that threshold, with valuation determined under applicable customs valuation rules. The notification also defines "lubricating oil" for the exemption's purposes.

Exemption from auxiliary duty: goods exempt from basic customs duty are also exempt from auxiliary customs duty, subject to conditions.
Exemption from auxiliary duty is granted for goods wholly or partly exempt from basic customs duty by notifications listed in the Schedule; the exemption covers the whole auxiliary duty leviable under the Finance Bill provision and is subject to the same conditions, if any, that attach to the underlying customs-duty exemption.

Exemption from auxiliary duty on specified imported goods preserves tariff relief for listed commodity categories upon importation.
Exemption from the whole of the auxiliary duty of customs is granted on importation for the goods enumerated in the annexed Table, identified by chapters of the First Schedule to the Customs Tariff Act. The Table enumerates specific categories-foodstuffs, edible oils and fats, fuels and petroleum products, fertilizers and minerals, raw materials and industrial inputs, printed and educational materials, precious materials and coins, machinery and instruments-and a residual Chapter 99 entry. Technical definitions and test-based criteria for fuel categories and the scope of electrical instruments delimit which imports qualify for the exemption.

Auxiliary duty exemption: government caps excess customs auxiliary duty for specified imported goods under tariff provisions.
Central Government exempts specified imported goods from that part of the auxiliary duty of customs which exceeds prescribed rates, leaving intact other notification-based exemptions. The notification fixes operative rate limits: crude petroleum at a per-tonne rate; polyvinyl chloride and copolymers at distinct per-tonne rates by grade; and all other goods subject to an ad valorem cap expressed as a percentage of value determined under Customs valuation provisions.

Exemption to imported goods for CVD purposes: additional duty equivalent to special excise duty is not leviable on imports.
All goods covered by the First Schedule to the Customs Tariff Act, when imported into India, are exempt from that portion of the additional duty leviable under the Customs Tariff which is equivalent to the special excise duty on like goods produced or manufactured in India under the Finance Bill, the force of law of which arises from a declaration under the Provisional Collection of Taxes Act.

Basic customs duty adjustment on certain man-made fibres prescribes new substituted ad valorem and specific per unit rates.
Government amends specified exemption notifications under section 25(1) of the Customs Act to change basic customs duty rates on certain man made fibres by substituting original numeric figures in two notifications and replacing two table entries in a third notification with new composite duties combining an ad valorem component and a specific per kilogram component.

Customs tariff amendment updates yarn classifications and prescribes revised ad valorem and specific duties under public interest powers.
Amendment to the customs notification substitutes specified tariff heading numbers and replaces the original duty table. The new table classifies filament yarns and strips by material and decitex bands and prescribes differentiated duty treatments: polyester attracts a high ad valorem rate; acrylic and certain nylon categories combine ad valorem and specific per kilogram duties; viscose is subject to a lower ad valorem rate; cuprammonium is nil; and all other unspecified articles attract a general ad valorem duty.

Rescission of customs exemption notifications: government withdraws listed administrative exemptions under statutory authority for public interest.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, rescinds seventeen prior miscellaneous Customs exemption notifications issued by the Government of India in the Department of Revenue and Banking and in the Ministry of Finance (Department of Revenue) on the ground that it is necessary in the public interest, listing each rescinded notification by serial number and original date.

Customs exemption amendment removes specified table entries from prior notifications, narrowing tariff exemptions under statutory authority.
Central Government amends specified customs exemption notifications by directing omission of certain serial numbers and related entries in the Tables annexed to those notifications, thereby narrowing the scope of the previously granted tariff exemptions through administrative deletion of designated schedule items.