Rescission of customs notification under Customs Act withdraws a prior exemption as necessary in the public interest.
Notification No. 185/86-Cus dated 1-3-1986 rescinds Notification No. 184-Customs dated 22nd June 1984. The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, states it is satisfied that rescission is necessary in the public interest and formally withdraws the prior miscellaneous exemption notification issued by the Department of Revenue.

Customs exemption for unmanufactured tobacco: exported consignments are relieved from the whole customs duty under government notification.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, exempts unmanufactured tobacco classified under the tariff heading for unmanufactured tobacco from the whole of the customs duty when exported from India by government notification, removing the customs levy at the point of export for goods falling within the relevant tariff heading of the Second Schedule to the Customs Tariff Act, 1975.

Baggage tax exemption: goods under heading 98.03 brought as passenger baggage exempt from integrated tax under Customs Tariff.
The Central Government exempts goods under tariff heading 98.03 imported as passenger or crew baggage from the whole of the integrated tax levied under the Customs Tariff Act, exercising powers under the Customs Act and superseding an earlier notification; subsequent amendments have updated the referenced tax terminology.

Customs duty exemption for specified machine tools on import, limited to enumerated types and stated capacity or exclusion conditions.
The Central Government, invoking section 25(1) of the Customs Act, exempts specified machine tools imported under certain First Schedule tariff headings from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act. The exemption is confined to the enumerated machine-tool categories in the Table and is subject to the listed type, capacity and exclusion qualifications.

Customs exemption for leather shaving blades limits ad valorem duty exposure and waives additional customs duty.
The notification exempts blades for leather shaving machines under Chapter 82 from customs duty insofar as the duty specified in the First Schedule exceeds an amount calculated at a fixed ad valorem rate, and exempts them from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, while preserving any existing exemptions granted by other notifications in force.

Additional duty exemption for specified aluminium imports reduces extra ad valorem duty according to listed product categories.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified aluminium goods, identified by sub heading in the Schedule to the Central Excise Tariff Act, 1985, from that part of the additional duty under the Customs Tariff Act, 1975 which exceeds the ad valorem rates specified in the Table; the Table prescribes reduced additional duty rates for distinct aluminium product categories including unwrought forms, scrap, wrought bars and rods (with EC grade distinguished), angles and sections, wire, plates and sheets, foils (including a nil rate for etched or formed foil), powders, pipes and tubes, shells and blanks, hollow sections and castings.

Customs additional duty exemption for specified drug intermediates on import, removing additional duty under section 3.
Exemption of additional customs duty is granted for specified drug intermediate goods within Chapter 29 when imported into India; the Central Government, exercising statutory power under the Customs Act, exempts the listed Chapter 29 items from the additional duty leviable under section 3 of the Customs Tariff Act, 1975.

Customs exemption for sodium hydroxide solution: import consignments relieved from additional customs duty under tariff provisions.
The Central Government exempts sodium hydroxide in aqueous solution (caustic soda in lye form) falling under the specified tariff sub heading from the additional duty of customs leviable under the Customs Tariff Act when imported into India, exercising powers under the Customs Act as necessary in the public interest.

Customs ad valorem rate change modifies project imports exemption under amended notification and public interest grounds.
The Central Government, exercising powers under the Customs Act in the public interest, amends Notification No. 132/85 Customs by substituting the previously specified ad valorem rate with a higher ad valorem rate, thereby changing the tariff treatment applicable to project imports under that notification.

Adjustment of basic duty directs substitution of ad valorem rates in specified customs exemption notifications under the Customs Act.
The Central Government, exercising powers under the Customs Act, directs amendment of specified customs exemption notifications by substituting the figures and words expressing existing ad valorem basic duty rates with the new ad valorem rates set out in the annexed Table, thereby adjusting the basic-duty component in auxiliary duty calculations for each listed notification.

Customs exemption amendment removes specified tariff entries from prior notification under Customs Act by government order.
Government amends Notification No. 231-Customs (18 August 1983) under the Customs Act by omitting Sl. No. 8 and its entries and deleting entry (ii) in column (3) against Sl. No. 63 in the Table, thereby removing those items from the exemption schedule applicable to goods imported for the electronics industry.

Customs exemption for life saving equipment expanded to include specified endotracheal, tracheostomy, cardiac and epidural catheters.
Amendment to Notification No. 208/81 expands Schedule B "Life saving equipments" by inserting items after No. 37 to include specified airway and vascular devices: endotracheal tubes of defined constructions, tracheostomy tubes in specified materials and pressure types, epidural catheters, various cardiac catheters (including balloon tipped, double human, thermodilution and PTCA types), and disposable and non disposable cannulae for major blood vessels.

Customs exemption amendment expands the notification schedule to include a broad list of medical equipment.
The Central Government amends Notification No. 80/85-Customs by inserting after Sl. No. 10 a series of entries (Sl. Nos. 11-111) listing specific medical equipments and devices across diagnostic, imaging, therapeutic and surgical categories, thereby expanding the annexed Table of the notification under the authority conferred by the Customs Act.

Ad valorem threshold reduction: select customs exemption notifications amended to lower excess-value thresholds, altering applicability.
The Central Government amends four specified customs exemption notifications by substituting the previously prescribed ad valorem percentages in the notifications' tables with a lower ad valorem figure, effecting direct textual replacements in the operative columns and serial entries that determine when excess over calculated value is subject to customs treatment.

Tariff amendment reduces ad valorem rate on raw wool under Customs Act, modifying the prior exemption rate.
The Central Government, exercising sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 64-Customs (17 March 1985) by substituting the figures and words "30 per cent ad valorem" with "20 per cent ad valorem" for raw wool (Chapter 51), thereby altering the ad valorem rate specified in the earlier exemption notification.

Ad valorem duty substitution: notification replaces specified entries with an ad valorem rate for goods under the relevant tariff chapter.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 227 Customs by substituting in the Table annexed, in column (3), the words "sixty per cent ad valorem" for the entries against serial numbers 4 and 5, thereby altering the tariff treatment for goods falling under Chapter 39.

Tariff exemption threshold raised in customs notification, increasing required proportion for low density polyethylene moulding goods.
The Central Government, exercising the power under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 235-Customs (29 July 1985) by substituting the previously specified proportion with a higher proportion in the operative clause concerning Low Density Polyethylene moulding under Chapter 39, thereby altering the threshold for the exemption.

Customs tariff amendment: reclassification and new import duty entry for dimethyl terephthalate altering tariff treatment.
The government amends a prior customs notification by substituting the tariff classification at Sl. No. 5 with a different heading and by inserting a new Sl. No. 11A specifying tariff heading 2917.37 for Dimethyl terephthalate, made subject to a 140 per cent ad valorem duty, pursuant to powers under section 25(1) of the Customs Act, 1962.

Customs tariff amendment expands chemical entries and adds ad valorem duties for listed chemicals and pharmaceutical compounds.
Amendment inserts a new tariff entry for sodium hydroxide in aqueous solution with a specified rate per tonne, removes certain sub-entries and adjusts cross-references in Sl. No. 53, inserts three new entries after Sl. No. 53 covering specified pharmaceutical compounds at 60% ad valorem and terephthalic acid, its salts and dimethyl terephthalate at 150% ad valorem, and omits Sl. Nos. 60, 71, 72 and 74 along with their entries.

Exemption amendment removes zinc concentrates from customs exemption notification, narrowing tariff relief under the Customs Act.
An amendment to a customs exemption notification deletes the words "zinc concentrates and" from Notification No. 22/82-Customs, removing zinc concentrates from the scope of that exemption and thereby narrowing the tariff relief previously afforded to those goods under the notification.