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Fish etc. [Chapter 3]
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Customs duty exemption for imported fish products removes applicable customs levy under a notification issued in the public interest.
Notification No. 29/92 dated 1-3-1992 exempts all goods falling within Chapter 3 (fish and related products) from the whole of the customs duty specified in the First Schedule to the Customs Tariff when imported into India, issued under the executive exemption power in the Customs Act in the public interest.
Meat and edible meat offal
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Customs exemption for imported meat caps payable duty at a specified ad valorem rate, limiting higher scheduled tariffs.
All goods classifiable under Chapter 2 of the Customs Tariff, when imported into India, are exempt from so much of the customs duty leviable thereon as exceeds the amount computed at the rate of 10% ad valorem.
Live animal [Chapter 1]
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Customs exemption for live animals caps duty above a prescribed ad valorem rate, reducing effective import liability.
The Central Government exempts all goods in Chapter 1 (live animals) of the First Schedule to the Customs Tariff Act from that portion of customs duty which exceeds a specified ad valorem rate, using its power to grant exemptions in the public interest under the Customs Act and thereby capping the effective customs liability on imports of live animals.
Effective rate of 65% for all goods falling under Customs Tariff
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Customs duty cap limits leviable customs duty on most imported goods to a fixed ad valorem rate, exempting excess.
Governmental exemption limits customs duty on goods in the First Schedule by exempting duty in excess of a fixed ad valorem rate for eligible tariff entries, while excluding specified tariff headings so duties on those headings remain unaffected.
Village Kirumambakkam of state of Pondi- Cherry declared warehousing station
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Declaration of warehousing station under the Customs Act enables Village Kirumambakkam to operate as a customs warehousing station.
Pursuant to powers under section 9 of the Customs Act, 1962, the Central Board of Excise and Customs has declared Village Kirumambakkam in Bahour Commune, Pondicherry, to be a warehousing station by Notification No. 11/92-Cus. (N.T.) dated 29-2-1992, bringing the location within the customs warehousing regime and subjecting it to the regulatory framework for designated warehousing stations.
Exchange rates
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Exchange rate schedule: prescribed conversion rates for foreign currencies to calculate stamp duty and Customs valuation.
Prescribes an official exchange rate schedule for specified foreign currencies to compute stamp duty under the Indian Stamp Act and for purposes of section 14 of the Customs Act, superseding the earlier notification; the Schedule lists each named currency with the rate of foreign currency equivalent to Rs.100, to be applied by revenue and stamp authorities from the stated effective date.
Appointment of customs port - Amendment to Notification No. 43/87-Cus.
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Appointment of customs port amended to include dead burnt magnesite within the scope of notified goods under Customs Act.
The Central Government, exercising powers under section 7(a) of the Customs Act, 1962, amends Notification No. 43/87-Customs by inserting the words "and dead burnt magnesite" after the words "of fertilisers", thereby including dead burnt magnesite within the notified description of goods for the appointment of customs port.
Appointment of Customs Airport - Amendment to Notification No. 6/89-Cus. (N.T.)
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Amendment to customs notification adds raw materials for the electronic industry to the appointed airport list.
The Central Government amends Notification No. 6/89-Customs (N.T.) dated 6th February 1989 by issuing Notification No. 9/92-Cus. (N.T.), dated 22-2-1992, to insert a new sub-clause (xiii) in clause (b) after sub-clause (xii), namely: "raw materials for electronic industry," thereby including those materials within the scope of the appointed-airport customs notification.
Appointment of Principal Collectors of Customs and Central Excise - Amendment to Notification No. 17/90-Cus. (N.T.)
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Appointment of Principal Collectors expanded to include Collector of Central Excise, Surat under Customs Act authority
The Central Government, exercising powers under the Customs Act, amends Notification No. 17/90-Customs (N.T.) by inserting Collector of Central Excise, Surat into the notification Table as an additional designated Principal Collector for customs and central excise administration.
Collector of customs (appeals) jurisdiction - Amendment to Notification No. 16/90-Cus. (N.T.)
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Collector of Customs (Appeals) jurisdiction updated to designate Ahmedabad and specified Gujarat collectorates under Customs Act.
The central government amended a customs notification to substitute the serial entry designating the Collector of Customs (Appeals), Ahmedabad and to specify that the Customs House, Kandia Preventive Collectorate, Ahmedabad, together with the Central Excise Collectorates at Ahmedabad, Rajkot, Surat, and Vadodara, fall within that appellate collectorate's territorial jurisdiction.
Appointment of Customs Officers - Amendment to Notification No. 252/83-Cus.
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Appointment of Customs officers: notification amended to add Surat as a designated port for officer appointment.
The Central Government amended Notification No. 252/83-Customs to insert the port name "Surat" after "Shillong" in clause (a), serial number 3, thereby modifying the territorial specification for appointment of customs officers under the existing non-tariff notification made under the powers conferred by the Customs Act.
Appointment of Collector Customs to Adjudicate the cases of Cheminor Drugs Limited and Metro Exports Limited
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Appointment of Collector to exercise customs adjudication powers in other jurisdictions for specified import cases.
The Central Government appointed the Collector of Customs and Central Excise, Hyderabad to exercise the powers of a Collector of Customs in the jurisdictions of Bombay and Madras for the specific purpose of adjudicating import cases involving M/s. Cheminor Drugs Limited and M/s. Metro Exports Limited, with Cheminor Drugs Limited as supporting manufacturer, and superseded an earlier notification except as to prior actions.
Period for which goods may remain warehoused
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Warehousing eligibility: specified imported goods permitted to remain in customs warehouses, including duty free shop stock and re export consignments.
The notification specifies six categories of imported goods eligible to remain warehoused under sub clause (v) of clause (a) of section 61 of the Customs Act, 1962: duty free shop goods; petroleum products within Chapter 27; shipbuilding machinery, equipment, components and raw materials; goods for re export; goods imported duty free against advance licence/Duty Exemption Entitlement Certificate/Import Export Pass Book (with a specified exclusion for Open General Licence imports); and consumable ship stores, and defines Duty Free Shops for aerodrome customs areas.
Bulk drugs - Amendment to Notification No. 45/79-Cus.
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Customs exemption amendment substitutes the listed bulk drug at Sl. No. 53 with Ceftazidime, changing its notified tariff listing.
The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and acting in the public interest, amends the Table annexed to Notification No. 45/79 Customs by substituting, against Sl. No. 53 in column (2), the entry "Ceftazidime", thereby changing the listed bulk drug entry in the earlier notification.
Karipur airport appointed as customs airport for loading and unloading
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Customs airport designation permits a designated airport to handle unloading of imports and loading of exports under customs law.
The Central Government, exercising its statutory power under the customs statute, designates Karipur (Calicut) Airport as a Customs Airport to permit unloading of imported goods and loading of export goods, thereby establishing the airport's authorized status for customs cargo operations by notification.
Goods imported from Nepal - Amendment to Notification No. 203/90-Cus.
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Customs exemption adds bricks and cheese balls to goods eligible for duty relief on imports from Nepal.
The Central Government amended Notification No. 203/90-Customs by Notification No. 24/92-Cus dated 5-2-1992 to insert two new entries in the Table of exempted items for imports from Nepal, namely Bricks and Cheese Balls, thereby expanding the list of goods eligible for the miscellaneous customs exemption.
Goods Imported from Nepal - Amendment to Notification No. 203/90-Cus.
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Customs exemption threshold for goods from Nepal amended, reducing the qualifying percentage and altering eligibility under the notification.
The Central Government, under section 25(1) of the Customs Act, amended Notification No. 203/90 Cus concerning goods imported from Nepal by substituting "65 per cent." with "55 per cent." in the proviso to paragraph one, thereby lowering the numerical threshold that governs eligibility for the exemption in that proviso.
Exchange Rates
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Exchange Rate Determination sets official foreign currency conversion rates for stamp duty and customs valuation.
Prescribes official conversion rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for purposes of section 14 of the Customs Act; the notification supersedes an earlier notification and sets the operative exchange rates in the Schedule for application by revenue authorities and taxpayers.
Exchange Rates - Amendment to Notification No. 83/91-Cus. (N.T.)
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Exchange Rate Amendment updates Deutsche Mark rate for customs valuation and governs its effective application to imports.
An amendment substitutes the Schedule entry for the Deutsche Mark to set a new exchange rate for customs purposes, enacted under powers conferred by the Indian Stamp Act and the Customs Act, and specifies the commencement of the revised rate on a prescribed effective date.
Appointment of Customs Ports, Airports etc. - Amendment to Notification No. 6/89-Cus. (N.T.)
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Addition of raw materials for electronic industry to notified customs list expands items covered for appointment at customs locations.
The Central Government amends Notification No. 6/89-Cus. (N.T.) by inserting sub clause (ix) into clause (b), adding raw materials for electronic industry to the list of items covered by the notification concerning the appointment of customs ports, airports and other notified places, thereby expanding the category of goods subject to the notification's operative regime.

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