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Notifications
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Auxiliary duty
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Auxiliary duty amended: entry for serial number five now recorded as Nil, altering the exemption table.
The Central Government, exercising powers under the Customs Act and the Finance Act, amended Notification No. 153/85-Customs by substituting in the annexed Table, against Sl. No. 5 in column (3), the entry "Nil.", thereby recording no auxiliary duty for that serial item.
Hyderabad Customs Airport
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Customs airport designation: Hyderabad airport declared a customs airport for baggage loading and unloading under the Customs Act.
Declaration designates Hyderabad airport as a Customs airport for the purpose of unloading and loading of baggage, effected by Central Government notification issued under clause (a) of section 7 of the Customs Act, 1962, enabling customs control over baggage handling at the designated airport.
Exchange Rate
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Exchange rate notification revises the customs Schedule by substituting specified currency entries, updating conversion rates for valuation.
Amendment to a customs notification substituting specified entries in the Exchange Rate Schedule, replacing serial numbers 1, 3, 5, 6, 7, 8, 10 and 15 with updated currency entries and corresponding exchange rates to revise the conversion rates applied for customs valuation and tariff calculations.
Pig Iron
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Customs exemption for pig iron limits payable customs duty to a capped ad valorem rate, superseding prior notification.
The Central Government notified an exemption under statutory delegated authority removing customs duty on imported pig iron to the extent that duty exceeds the amount calculated at the rate of 25 per cent ad valorem, superseding a prior notification and remaining in force until the notification's stated terminal date.
Specified equipments imported by a correspondent of foreign news agency etc.
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Customs exemption for foreign correspondents: specified equipment imports exempted from excess and additional duty subject to certification and undertaking.
The Central Government exempts specified press and broadcasting equipment imported by accredited foreign correspondents from customs duty in excess of a prescribed base rate and from additional duty, subject to production of a Press Information Bureau certificate confirming accreditation, free supply and continuing ownership by the foreign organisation, single-unit importation, non-repetition of benefit for the same goods, recommendation for exemption, and an undertaking that the goods will remain in the importer's possession and not be transferred without prior permission of the Ministry of Finance.
Goods for Manufacture of Components of Fuel-Efficient motor cars
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Customs notification amendment narrows exemption scope, removes two wheeler references and deletes a tariff item.
Amendment narrows a customs exemption for goods used in manufacture of components of fuel efficient motor cars by deleting references to two wheeled motor vehicles from the opening paragraph and specified conditions, omitting the Table entry for Flywheel Magnetos, and replacing "Explanation I" with "Explanation" while omitting the second explanation.
Auxiliary duty
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Auxiliary duty notification amendment adds specified customs exemptions into existing schedule under customs and finance Acts.
Central Government, invoking section 25(1) of the Customs Act and section 43(4) of the Finance Act, amends Notification No. 162/85 Customs by inserting additional serial entries in its Schedule to include specified earlier Customs notifications within the consolidated exemption framework, thereby formally bringing those notifications into the scope of the miscellaneous exemption schedule administered by the Department of Revenue.
Auxiliary duty
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Auxiliary duty amendment removes specified schedule entries and adds a new notification reference under statutory authority.
Amendment to Notification No.161/85-Customs deletes specified serial entries from the Schedule governing miscellaneous exemptions and auxiliary duty, and inserts a new serial entry referencing a later customs notification, thereby updating the Schedule by omission of certain entries and insertion of a cross-reference to the new notification.
Goods for manufacture of components of fuel-efficient motor vehicles
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Customs exemption for components of fuel-efficient two wheeled vehicles permits reduced import duty subject to certification and use conditions.
Exemption reduces customs duty to an amount calculated at 25% ad valorem and exempts additional duty on specified imported goods (other than raw materials) required for manufacture of listed components for fuel-efficient two-wheeled motor vehicles, subject to certification by designated Industrial Advisers and a Deputy Secretary, approval of the import programme by the Ministry of Industry and Directorate General of Technical Development, and post-import certification of use in manufacture supplied to manufacturers; fuel-efficiency and testing criteria for qualifying vehicles are prescribed.
Goods for manufacture of components of motor vehicles
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Customs exemption for imported vehicle components reduces duty and waives additional levy, conditioned on certification and fuel efficiency use.
Notification exempts imported goods (other than raw materials) for manufacture of listed motor vehicle components from customs duty above a prescribed ad valorem rate and from additional customs duty, conditioned on certification by industrial advisers and a Deputy Secretary, approval of an import programme by the Ministry of Industry, and post import certification that the goods were used to make components supplied to manufacturers of fuel efficient four wheeled cross country motor vehicles.
Components of Fuel-efficient Motor Vehicles
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Customs exemption for components of fuel-efficient cross-country vehicles conditioned on manufacturer import and certification for after-sales service.
The notification exempts components of fuel-efficient four wheeled cross-country motor vehicles from customs duty in excess of a capped ad valorem rate and from additional duty, provided the components are imported by a manufacturer and certified by designated officials as imported for warranty coverage or after-sales service. It defines fuel-efficiency by petrol and diesel mileage thresholds and conditions certification on specified fuel-efficiency tests conducted by designated testing bodies under prescribed payload, fuel quality, run and correction protocols.
Components of fuel-efficient motor vehicles
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Customs exemption for fuel efficient vehicle components subject to certified lists, approved import programmes, and use verification.
The Central Government exempts components for manufacture of specified fuel efficient four wheeled cross country motor vehicles from customs duty above a capped ad valorem rate and from additional duty, conditional on inclusion in lists certified by designated industrial officers, import under a programme approved by the Ministry of Industry and the Directorate General of Technical Development, and production of a Central Excise certificate confirming use of the imported components in manufacture. Fuel efficiency is defined by prescribed consumption minima and certified by specified testing authorities under stated test protocols.
Auxiliary duty
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Amendment to customs exemption notification removes scheduled entry affecting auxiliary duty provisions under Customs and Finance Act authority.
Central Government, invoking powers under section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985, by Notification No. 347/85 Cus dated 2 12 1985 amends Notification No. 163/85 Customs (24 May 1985) by omitting Sl. No. 31 and the related entry from the Schedule, thereby deleting that exemption entry from the earlier notification.
Auxiliary duty
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Auxiliary duty amendment inserts a new schedule entry, modifying customs exemption notification and tariff application.
Amendment inserts a new entry into the Schedule of an existing customs exemption notification to address auxiliary duty treatment by adding a specified entry after the existing Sl. No. 248 and incorporating a reference to the related notification number into the Schedule, thereby formally modifying the exemption framework and tariff schedule.
Components of electronic modules of digital, analogue etc.
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Customs exemption for electronic watch module components: relief granted subject to certification, approved import programme and bond.
The notification exempts component parts of electronic modules of digital, analogue and similar electronic wrist watches imported for manufacture of modules from customs duty beyond a 15% ad valorem rate and from additional duty under section 3, subject to: certification of listed parts by a Joint Director in the Department of Electronics; a certificate confirming import under a Department-approved programme; and execution of a bond to pay, on demand, the duty difference for goods not proved to have been used for the specified manufacture.
Appoints the Commissioner of Customs
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Appointment of Commissioner under Customs Act: Central Excise Commissioner also designated as Customs Commissioner by notification.
Appointment under Section 4(1) of the Customs Act designates the incumbent Central Excise Commissioner for one jurisdiction to also serve as Commissioner of Customs for a specified customs division by executive notification, enabling dual officeholding; the designation terminology was later amended by subsequent legislative and notification measures.
Appointment of Effective Date of the Customs Tariff (Second Amendment) Act, 1982
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Customs Tariff amendment: government sets 2 September 1985 as the Act's commencement date by ministerial notification.
The Central Government, exercising its delegated authority to fix commencement, appoints 2 September 1985 as the date on which the Customs Tariff (Second Amendment) Act, 1982 shall come into force by ministerial notification issued by the Department of Revenue, Ministry of Finance.
Baggage (Transit to Customs Stations) Amendment Regulations, 1985
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Baggage transit regulations amended to substitute 'or Madras' with Madras, Bangalore and Trivandrum; effective on publication.
The Baggage (Transit to Customs Stations) Amendment Regulations, 1985 substitute the words "or Madras" wherever they occur in the 1967 Regulations with "Madras, Bangalore or Trivandrum," thereby expanding the named transit-to-customs-station references; the Amendment Regulations are given a short title and come into force on the date of their publication in the Official Gazette.
Customs (Appeals) Amendment Rules, 1985
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Customs revision applications require Form CA-8, duplicate supporting orders, authorised signatures, concise grounds, verification and prescribed fee proof.
Revision applications to the Central Government under the customs appellate framework must be filed in Form CA-8, with prescribed signatures, verification and written authority where an authorised representative acts for the applicant. Applications are to be filed in duplicate with copies of the appellate order and underlying customs decision, either personally or by registered post, which is treated as submitted upon receipt. Form CA-8 requires concise numbered grounds, statement of facts, deposit particulars where applicable, verification and proof of payment of the prescribed fee.
Modification of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 93-Customs, dated the 13th November, 1971
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Exemption of zip fasteners from certain customs provisions when used by the owner for manufacture, including dyeing and repairing.
The Central Government, under section 11N of the Customs Act, 1962, exempts zip fasteners and parts from certain customs provisions where those zip fasteners and parts are utilised by the person owning, possessing or controlling them in, or in relation to, or for the purpose of, manufacture of any goods, including dyeing, tailoring and repairing.

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