Customs tariff amendment removes specified exemption entries from a prior notification, narrowing available customs exemptions under Heading 98.01.
Notification No. 79/88 amends Notification No. 110/86-Customs by exercising sub-item (6) of Heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 and omits S. Nos. (4), (5), (9), (12), (13), (16) and (19) and the entries relating thereto, thereby removing those specified exemption entries from the prior exemption notification.

Customs exemption amendment expands covered horological raw materials and prescribes dimensional eligibility for concessional treatment.
Amendment under the Customs Act substitutes and inserts schedule entries to specify horological raw materials eligible for exemption, identifying material types (various brasses, bronzes, nickel silver, stainless steels, super alloys, beryllium copper, titanium copper, aluminium alloy, polyamide, polished steel, silver solder wire and specified pipes) and prescribing precise dimensional limits (thickness, width, diameter, length, inner/outer diameters) that determine entitlement to the notification's benefit.

Customs exemption amendments expand tariff coverage, raise concessional rate, and extend ad valorem concession period.
Pursuant to section 25(1) of the Customs Act, three existing exemption notifications are amended: 43/85 is revised to include goods falling within Chapter 85 as well as Chapter 91; 45/85 substitutes the concessional percentage in clause (a) from ten percent to thirty-five percent; and 65/87 replaces specified table entries with a sixty percent ad valorem concession and extends the notification's terminal date by substituting the later date for the earlier date.

Customs exemption scope broadened to include spare parts and exemption thresholds increased, altering prior notifications.
The Central Government amends Notification Nos. 70/87-Customs and 321/87-Customs by substituting "consumable goods" with "consumable goods and spare parts" in each notification and by increasing the value thresholds specified in those notifications, thereby broadening the scope of goods eligible under the miscellaneous exemption provisions and raising the applicable value-based eligibility criteria.

Customs exemption amendments limit duty concessions and require departmental certification for in house computer maintenance imports.
Amendments under section 25(1) of the Customs Act revise specified exemption notifications to limit concessions to the portion of duty exceeding amounts calculated at prescribed ad valorem rates, add a purpose-limited exemption for in-house maintenance of computers and computer systems, impose certification by an officer not lower than Joint Director in the Department of Electronics to grant exemption, insert accompanying software and start-up spares of certain computer equipment into covered headings, and omit a prior maintenance-related phrase to narrow eligibility.

Customs exemption amendments redefine covered electronic components and specify included and excluded devices in tariff entries.
Amendment revises the customs exemption table entries: Sl. No. 3 to include specified electronic valves and tubes and television picture tubes; Sl. No. 6 to cover diodes, transistors and similar semiconductor devices while excluding specified package types; Sl. No. 8 to read "Electronic micro circuits"; Sl. No. 16 to enumerate Deflection components (EHT/LOT/FBT transformer, deflection yoke/coil, line driver transformer, linearity coil, width coil); and Sl. No. 18 to read "Air cored and Ferrite cored transformers."

Customs notification amendment revises eligible semiconductor items and reduces the specified ad valorem tariff rate under exemptions.
The Central Government, exercising statutory amendment authority under the Customs enactment, directs textual substitutions in two exemption notifications: the opening description is amended to include hybrid micro-circuits alongside semiconductor devices, and the stated ad valorem tariff rate in the other notification is reduced by substituting the previously specified rate with a lower percentage, thereby changing the goods covered and the applicable tariff basis under those notifications.

Customs tariff amendment narrows exemption scope and revises specific tariff item descriptions and table entries accordingly.
Amendment revises the exemption clause to limit exemption to the portion of customs duty in the First Schedule exceeding the amount calculated at the rate of 45 percent ad valorem and implements multiple Table changes: substitutions of tariff numbers and product descriptions, insertion of size ranges and new item entries, omission of a serial entry, and insertion of new serial numbers with specified component and material descriptions.

Customs exemption scope narrowed, limiting relief to excess duty and adding specified mechanical and electrical parts to exemption.
Amendment revises the customs exemption by limiting relief to that portion of duty in excess of an ad valorem threshold and by altering Table entries: inserting flat diaphragms and filter elements, broadening "silver alloy" to "silver or silver alloy", adding deflection components to transformers, and including electron gun parts alongside magnetrons, thereby changing which imported parts qualify for exemption.

Customs exemption amendments narrow relief and revise tariff table entries to add and substitute specified goods descriptions.
Amendment revises the scope of duty relief to apply to so much of the duty leviable which is in excess of the amount calculated at the rate of 30 per cent ad valorem, and substitutes, expands, or omits multiple tariff Table entries to add or replace descriptions of goods (for example cassette heads, T.V. tuner, RF/IF coils and transformer, capacitors, deflection components) and inserts new serial items including tetrahydrofuran, video magnetic tapes, copper clad tin coated steel wire, and lead tabs for electrolytic capacitors.

Customs exemption amendment narrows duty exemption to excess over ad valorem rate; adds electronic tuner and catalysts.
The notification amends an earlier customs exemption by substituting the opening paragraph to limit the exemption to the portion of duty in excess of that computed at an ad valorem rate, and by modifying the tariff Table: inserting "electronic tuner" after "not exceeding 20 watts rating" at S. No. 2 column (4), and appending "alongwith associated catalysts" to S. No. 22 column (3).

Customs exemption for specialised electronics and semiconductor manufacturing equipment authorised by substituted notification table.
Notification No. 68/88 substitutes the Table in an earlier customs exemption notification, authorising duty exemption for an extensive, itemised list of specialised machinery, instruments and accessories used in electronics, semiconductor, magnetic media and related manufacturing-naming specific production, processing, inspection and test equipment such as vacuum coaters, diffusion furnaces, ion implantation machines, photolithography and plasma etching systems, wafer processing and probing equipment, precision presses, automated assembly and testing machines, and clean-room monitoring devices-thereby delimiting exemption entitlement to the described items.

Customs exemption amendments expand permit references, include tourist and transfer baggage rules and extend notification expiry.
Government action under sub-section (1) of section 25 of the Customs Act amends three Customs exemption notifications: Notification No. 210/76 substitutes "Customs Clearance Permits" with "Customs Clearance Permit or Import Licence"; Notification No. 58/83 replaces references to the Baggage Rules with wording that includes the Tourist Baggage Rules and Transfer of Residence Rules; Notification No. 52/85 extends the notification's expiry date in paragraph 2.

Customs exemption for medical equipment components: imports for manufacture relieved from excess duty and additional tariff.
Exemption relieves component parts of medical equipment covered by Notification No. 65/88, when imported into India for manufacture of those goods, from customs duty in excess of a capped ad valorem rate and from the additional duty leviable under the Customs Tariff Act.

Customs duty exemption for specified medical equipment caps basic customs at a fixed ad valorem rate and waives additional duty.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified medical equipment, accessories and spare parts in Chapters 84, 85, 90, 94 and 98 from customs duty in excess of the amount calculated at the rate of 40 per cent ad valorem on the tariff-specified portion and from the entire additional duty under section 3 of the Customs Tariff Act; the exemption applies to the items listed in the annexed Table classified as dental, ophthalmic and other medical equipment when imported into India.

Customs exemption for imported hospital equipment subject to health ministry approval, manufacture and necessity conditions.
The notification exempts imported hospital equipment from customs and additional duty where import is approved by the Ministry of Health and Family Welfare or the Directorate General of Health Services, provided the equipment is not manufactured in India and is necessary for hospital operation. Spare parts may be imported without prior approval if imported by the hospital with a ministry/DGHS certificate and a head's certification that the parts are for maintenance of imported equipment. The Table sets out eligible charitable, non profit, subsidised and establishing hospitals and prescribes certification, undertakings, bonds and proof of installation and functioning.

Exemption for hospital equipment: specified public hospitals may import duty-free subject to health authority and head certifications.
Exemption allows specified public and controlled hospitals to import hospital equipment duty-free (including spare parts and accessories, excluding consumables) from both customs duty under the First Schedule and additional duty under section 3, subject to (i) a certificate from the Directorate General Health Services or Ministry of Health confirming eligibility and (ii) certification by the hospital head that the equipment is not manufactured in India and is essential to hospital operations.

Customs exemption for specified motors reduces applicable import duty where duty exceeds prescribed rates.
The Government exempts specified imported motors and parts from that portion of customs duty in excess of amounts calculated at the rates set out in the notification's Table. The Table identifies stepper motors for clocks, DC micromotors within stated voltage and output limits (excluding stepper motors), and parts of stepper motors, and prescribes ad valorem treatment for stepper motors and parts and a per piece duty measure for the micromotors for the purpose of determining the exemptable duty portion.

Duty exemption for populated printed circuit boards enables reduced customs burden when certified for computer maintenance use.
Exemption applies to imported populated printed circuit boards under sub heading 8473.30 used for maintenance of computers and peripherals under heading 84.71, limiting customs and additional duties to specified ad valorem caps; relief is conditional on certification and recommendation by an authorised technical officer who verifies description, quantity and intended maintenance use.

Customs duty exemption permits reduced basic duty and waives additional duty on specified non-electronic components, subject to certification and undertaking
Exemption relieves specified non-electronic components (Chapters 84, 85, 90, 98, excluding parts containing thermionic valves, transistors, LEDs, electronic micro circuits or capacitors) imported for manufacture of goods covered by the earlier notification from the portion of basic customs duty above a stated ad valorem threshold and from the whole of the additional duty under section 3, subject to certification by an authorised technical officer and an importer undertaking to use the components for the specified purpose and to pay any duty difference on breach.