Customs exemption for medical equipment components permits reduced duty on imports subject to certification and bond.
The notification grants a customs exemption for components imported for manufacture of specified electro medical equipments by limiting the duty payable to a stated ad valorem ceiling and exempting additional duty, subject to certification by the Industrial Adviser, verification by the Assistant Collector that components are used for the stated manufacture, and a bond obliging the importer to pay any differential duty if use is not proven.

Customs exemption for consumable imports by public-funded research institutions requires specified technical and institutional certifications for duty relief.
Consumable goods imported for research by institutions meeting the public-funded funding criterion are exempt from customs and additional duty, provided a technical authority certifies non-availability of the goods domestically, a science department authority certifies research need and non-commercial status, and the institution head certifies funding status and exclusive research use; required certificates must be produced at clearance or within a period the Assistant Collector may allow on sufficient cause.

Customs exemption for ship breaking imports limits duty by using light displacement tonnage and removes additional duty.
The Central Government exempts imports classified under Heading 89.08 for ship breaking from the portion of basic customs duty exceeding an amount calculable at a specified rate per Light Displacement Tonnage and entirely exempts them from the additional duty otherwise leviable under the Customs Tariff, thereby reducing duty exposure on such imports.

Customs duty exemption reduces import duty on specified electrical goods to prescribed ad valorem rates.
Notification No. 162/86 exempts specified Chapter 85 electrical goods on import by substituting the customs duty chargeable under the First Schedule with specified reduced ad valorem rates set out in the Table. The measure, issued under section 25(1) of the Customs Act, 1962 and superseding an earlier notification, identifies categories including DC generators, specified electric motors and their parts, flame-proof transformers and inductors, resistors, protective electrical apparatus, switchboards, carbon electrodes for electrolysers, and insulators, assigning either a reduced 50% or 40% ad valorem rate as applicable.

Tariff exemption for specified testing machinery permits reduced customs duty on imports of listed testing instruments.
The Central Government exempts specified testing machines and instruments classifiable under Chapters 84 or 90 from customs duty to the extent that duty exceeds 10% ad valorem, applying a public interest statutory exemption to listed items including bevel gear testers, gear tooth spacing testers, lead screws measuring machines, bearing inspection equipment (radial and axial clearance checking machines), hob checking or testing machines, and roundness testing machines.

Customs exemption for marine processing machinery caps excess duty payable on specified imported equipment.
Exemption from customs duty is provided for specified marine product processing and packing machinery imported into India under Chapter 84, by waiving the portion of duty in excess of an Ad Valorem Duty Cap. The notification lists eligible machines (nobbing, filleting, cutting and beheading, meat separating, clam boiling and deshelling, splitting, skinning, washing, weighing and sealing, strapping, and squid jigging) and conditions relief on classification within the stated tariff chapter and matching the listed descriptions at importation.

Customs exemption for gem and jewellery manufacturing equipment permits reduced duty and excise relief for registered exporters and cooperatives.
The notification, under section 25(1) of the Customs Act, 1962, exempts specified machinery and equipment falling within Chapters 82, 84, 85 or 90 and designed for gem and jewellery manufacture, when imported by registered exporters of gem and jewellery and cooperative societies of goldsmiths and artisans, from customs duty in excess of a stated ad valorem cap and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975.

Customs exemption for textile machinery components reduces duty above specified rate, conditional on certification and importer bond.
Components imported for manufacture of specified textile machinery are exempted from customs duty in excess of the amount computed at 25% ad valorem and from the additional duty under section 3, provided the Textile Commissioner or an authorised Director certifies the description and quantity of components and the importer executes a prescribed bond to repay duty differences for components not shown to have been used for the specified manufacture.

Customs exemption for specified textile machinery: duty relief subject to export obligation, bond and certification compliance.
Notification grants a conditional exemption for specified new textile machines in Chapter 84 from customs duty above a 25 per cent ad valorem rate and from additional duty under section 3, provided the importer produces a certificate from an officer of specified rank and executes a bond. The bond requires that goods produced by the imported looms and Rotor Spinning Machines, exceeding five times the machine's customs value, be exported or used in exported fabric within five years, above the importer's average export performance for the prior three years, and that the importer comply with the Chief Controller's enforcement instructions.

Customs duty exemption limits payable duty on specified imported machinery by capping it at prescribed ad valorem rates under statutory power.
The government exempts specified imported goods from that part of the customs duty in the First Schedule which exceeds the ad valorem rates listed in the Table, by capping payable duty for named tariff headings (power cranes; drilling equipment; paper making machinery; component parts of metalworking machine tools; turbo alternators and parts), thereby limiting duty liability to the stated percentage for each classified item.

Customs exemption for specified machinery parts permitted when imported for assembly, subject to authorised certification and bond.
Exempts customs duty on parts for initial setting up, assembly or manufacture of specified machinery and electrical goods by relieving the portion of duty exceeding the rate applicable to the complete article reduced by 15% ad valorem, subject to proof to the Assistant Collector of Customs, certification by specified authorities, and execution of a bond requiring repayment of duty where parts are not used for the declared purposes.

Customs exemption for specified machine tools reduces duty on certain tariff headings while preserving other existing exemptions.
Exempts specified machine tools under designated tariff headings from customs duty in excess of reduced ad valorem rates set in the notification, preserving any exemption under other notifications. It establishes three bands: a list of precision and specialized machines at a reduced ad valorem rate of thirty-five percent; a list of general-purpose lathes, milling, drilling, sawing and press machinery at one hundred and ten percent; and a residual category of other goods at seventy-five percent, thereby altering the customs duty leviable on import for those items.

Customs exemption caps import duty on specified Chapter 84 machinery and parts at prescribed ad valorem rates.
The notification exempts specified Chapter 84 goods, when imported into India, from that portion of customs duty in excess of amounts calculated at the Table's prescribed ad valorem rates. It lists tariff headings and sub-headings with corresponding percentage duty caps for finished machinery, auxiliary plants and parts, differentiating rates by item type and specifying exclusions or special descriptions where applicable.

Customs duty exemption for specified steel imports limits leviable duty to prescribed rates for defined steel categories.
Exemption caps customs duty on specified Chapter 72 steel imports by allowing exemption from the portion of duty exceeding amounts calculated at prescribed rates: High Carbon Steel (sub chapter II) at 70%; Cold Rolled Electrical Steel Sheets (sub chapter IV) at 60%; Alloy Steel other than those electrical sheets (sub chapter IV) at 70%. Definitions qualify "High Carbon Steel" by specific carbon, phosphorus and sulphur content, and "Sheets" as rolled products other than coils for re rolling, including rectangular widths over 500 mm.

Customs duty exemption caps excess duty on imported wool waste, limiting customs liability to an ad valorem rate.
The notification exempts imported waste of wool (including yarn waste and garnetted stock) and woollen rags within Chapters 51 or 63 from so much of customs duty as exceeds the amount calculated at an ad valorem rate, superseding an earlier exemption and invoking Customs Act authority in the public interest.

Customs duty exemption rates for polymer imports set by notification, imposing specified ad valorem and specific tariff rates.
Notification under section 25(1) of the Customs Act exempts goods under Heading Nos. 39.01-39.14 from that portion of customs duty in excess of amounts calculated at specified rates listed in the Table. The Table prescribes distinct ad valorem or specific per-tonne rates for named resins, engineering plastics, polyvinyl chloride, silicones and a residual category, and a proviso preserves other existing notification-based exemptions for the same goods.

Customs exemption for crude iodine permits limited duty relief for salt iodisation, subject to bond-backed proof of use.
The Central Government exempts Crude Iodine (Chapter 28) imported for iodisation of salt from customs duty in excess of 25 per cent ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to the importer executing a bond specified by the Assistant Collector of Customs to pay, on demand, the difference in duty for any quantity not proved to have been used for iodisation.

Customs exemption for zinc concentrates limits ad valorem duty above a specified threshold for qualifying imports.
Exemption applies to imports of zinc concentrates under Chapter 26 by exempting that part of ad valorem customs duty which exceeds a specified percentage threshold, effected through an executive exemption notification on public interest grounds and tied to tariff classification.

Designation of warehousing station enables customs-controlled storage operations under statutory customs powers at Bhubaneshwar.
Under the powers conferred by section 9 of the Customs Act, 1962, the Central Board of Excise and Customs designates Bhubaneshwar in the State of Orissa as a warehousing station, enabling customs-controlled storage operations at that location under the miscellaneous exemption notifications framework.

Customs tariff amendment updates exemption notifications, substituting headings, inserting parts and specifying ad valorem rates.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notifications Nos. 51/86, 66/86, 67/86, 69/86, 92/86 and 95/86 by substituting tariff headings and descriptive entries, inserting new serial items for parts and accessories, and prescribing ad valorem rates, thereby altering the scope and classification of goods covered by those exemption notifications.