Amendments to customs exemption notifications revise schedule entries and clarify steel product coverage under auxiliary duty.
The Central Government, exercising statutory amendment power, directs targeted amendments to four customs exemption notifications: inserting cross-references into the Schedules of Notifications 25/91 and 109/91, omitting one Schedule entry from Notification 27/91, and substituting the tariff description for S. No. 8 in Notification 108/91 to specify billets, blooms and slabs of iron or non-alloy steel with carbon below a threshold and cold-rolled electrical steel sheets.

Customs duty reduction on iron and steel: ad valorem rates lowered and specified notifications amended accordingly.
Central Government amends specified iron and steel exemption notifications under the Customs Act, 1962 by substituting lower ad valorem rates in the tariff entries: replacing the previous percentage components in Notification Nos. 292/87-Cus., 80/90-Cus. (two table entries), and 83/90-Cus., thereby altering the ad valorem tariff charges stated in those notifications.

Customs exemption conditions: certificate required and capped component value for specified trawlers under amended notification.
Amendment requires a certificate from the Empowered Committee on Fishing Trawlers confirming components and equipment are needed for trawler manufacture and imposes value limits on such components: a higher capped proportion for tuna long liners, purse-seiners, squid jiggers and stern trawlers, and a lower capped proportion for other trawlers, as conditions for customs exemption under the substituted notification.

Auxiliary duty amendment adds a new entry to the customs exemption schedule, modifying the prior notification's scope.
The Central Government, under powers of the Customs Act and the Finance Act, amends Notification No. 24/91-Cus. by inserting after Serial No. 291 a new serial entry, No. 292, referencing Notification No. 18-Customs dated 15-1-1992, thereby modifying the Schedule of exemptions annexed to the original notification.

Customs exemption for imports under Transferable Advance Licence subject to specified conditions, exclusions and port restrictions.
Materials imported under a Transferable Advance Licence are exempt from customs and additional duties provided the licence specifies complete description, quantity and value and imports conform thereto; the Licensing Authority endorses export details, verification from export documents and notation on export documents; exemption is limited to Engineering, Leather or Textile exports with published input-output norms, routed through specified ports/airports/ICDs, and excludes fabrics, elastic webbing and synthetic soft waste.

Appointment of Customs Officers expands designated jurisdictions by adding Jamshedpur after Jaipur to the notification list
Amendment to appointment of Customs officers inserts Jamshedpur after Jaipur in the specified entry of the earlier notification, thereby altering the textual list of designated officer jurisdictions under the Customs Act and extending the locations at which officers may be appointed or identified under that administrative notification.

Appointment of Customs Adjudicating Authority assigns appellate collector jurisdiction over specified preventive and central excise collectorates.
The Central Government, under section 4(1) of the Customs Act, 1962, amends Notification No. 16/90-Customs (N.T.) by substituting serial No. 11 to designate the Collector of Customs (Appeals), Patna as the officer responsible for the Preventive Collectorate, Patna and the Central Excise Collectorates at Patna and Jamshedpur in the State of Bihar.

Appointment of Customs Officers: amendment adds Collector of Central Excise, Jamshedpur as an authorised customs officer.
The Central Government, exercising powers under the Customs Act, amends an earlier customs notification by inserting in the Table, against the specified Serial No., a new entry adding the Collector of Central Excise, Jamshedpur as an authorised officer under that notification.

Finalisation of contract: importer must file post-import statement and supporting proof within prescribed period to finalise imports.
Finalisation of contract requires the importer, within three months from clearance for home consumption of the last consignment or such extended period as allowed by the proper officer, to submit a statement detailing the goods imported together with documents proving their value and quantity and any other documents required by the proper officer for finalisation of the contract.

Customs exemption scope expanded to include spares and consumables for office equipment used in gem and jewellery imports.
The Central Government amended the tariff notification to add the words "and spares and consumables thereof" immediately after "Office equipments" in the Annexure entry at serial No. 11, clarifying that spare parts and consumable items for office equipment used in the gem and jewellery sector are included within the customs exemption.

Customs exemption scope expanded to include spares and consumables for office equipments under gem and jewellery notification.
Notification No. 15/92-Cus. dated 3-1-1992 amends Notification No. 3-Customs/88 by inserting the words "and spares and consumables thereof" after "Office equipments" in the Annexure entry corresponding to serial No. 11, thereby expanding that entry to expressly include spares and consumables for office equipments.

Customs exemption for gem and jewellery imports modified to permit office equipment spares and consumables under licence conditions.
The amendment expands the exemption entry covering office equipment to permit import of spares and consumables for the gem and jewellery sector, conditional on permissibility under the Open General Licence and subject to the extent and restrictions allowed by the approving authority.

Customs exemption amendment expands office equipment coverage to include spares and consumables under open general licence conditions.
The Central Government amends Notification No. 260/87 Customs by adding, after the words "Office equipments" in serial No. 11 of the Annexure, the words "and spares and consumables thereof," subject to permissibility under the Open General Licence Order issued under section 3 of the Imports and Exports (Control) Act, 1947, and to the extent allowed by the Board of Approval.

Customs exemption expansion for gem and jewellery imports to include spares and consumables under OGL and Board approval.
Amendment expands the Annexure entry for "Office equipments" to add spares and consumables, permitting their import for the gem and jewellery sector only as allowed under the relevant Open General Licence and to the extent authorised by the Board of Approval, made under the powers of section 25(1) of the Customs Act, 1962.

Exemption for office equipment spares and consumables added to customs notification, subject to import licence terms and Board approval.
Amendment adds permissibility for spares and consumables of office equipments to the serial No. 11 entry of Notification No. 256/87-Cus, limited to items allowable under the Open General Licence regime issued under the Imports and Exports control framework and to the extent permitted by the Board of Approval, thereby making importability contingent on licence conditions and Board authorisation.

Customs exemption amendment extends relief to spares and consumables for office equipment under OGLO conditions and Board approval.
Amendment inserts the phrase "and spares and consumables thereof" after "Office equipments" in serial No. 11 of the Annexure to Notification No. 196/87-Customs, making such imports permissible only under the Open General Licence Order No. 20/90-93 (as amended) issued under the Imports and Exports (Control) Act, 1947, and to the extent allowed by the Board of Approval.

Appointment of Collector of Customs: case-specific delegation authorises centralized adjudication of a specified import dispute.
The Central Government appoints the Collector of Customs and Central Excise, Bhubaneswar to exercise the powers of the Collector of Customs for the jurisdictions of Bombay and Calcutta solely to adjudicate import transactions by M/s. Orissa Industries Ltd., Lathikata, Rourkela, as a case-specific delegation of adjudicatory authority under the Customs Act.

Supply/transfer permission between export units: Assistant Collector may allow transfers subject to conditions and Board approval.
The amendment inserts condition (8A) allowing the Assistant Collector of Customs to permit supply or transfer of goods manufactured by a Hundred Percent Export Oriented Unit to another Hundred Percent Export Oriented Unit or to a Unit in the Free Trade Zone/Export Processing Zone, subject to conditions prescribed by the Assistant Collector and requisite permission from the Board of Approval for Hundred Percent Export Oriented Undertakings.

Adjustment of individual values permitted where import quantities cannot meet specified CIF due to exchange rate or price escalation.
The substituted proviso allows the Collector of Customs to permit adjustment of individual values where quantity for a particular description cannot be imported within the specified CIF value due to exchange rate fluctuation or escalation in prices, provided such adjustments remain within the total value specified in the advance licence certificate.

Auxiliary duty amendment inserted a new schedule entry, modifying customs exemption notifications and tariff references.
The Central Government, exercising powers under the Customs Act and the Finance Act, has amended Notification No. 27/91-Customs by inserting after Sl. No. 74 a new Sl. No. 75 in the Schedule, specifying ''No. 6/92-Customs, dated the 2nd January, 1992'', thereby modifying the list of notification references in the tariff and miscellaneous exemption notifications framework.