Customs exemption for components of fuel-efficient cars conditions reduced duty on certification, testing, and phased manufacture compliance.
Exemption limits customs duty to a rate calculated at 25% ad valorem and removes additional duty for components of fuel-efficient motor cars over 1000 cc, contingent on importation by qualifying manufacturers, certification that imports are for warranty or after-sales service, manufacture under an approved phased manufacturing programme with required indigenisation certificates, production of a fuel-efficiency certificate based on prescribed testing protocols, and an undertaking to produce the certificate within a prescribed period or pay duty arrears.

Customs exemption for components of fuel efficient cars enables reduced duty subject to certification and testing requirements.
Exemption from specified customs duties is available for CKD and SKD components required for manufacture of fuel efficient motor cars exceeding 1000 cc, subject to certification of component lists by designated industrial officers, importation under an approved manufacturing programme, production of indigenisation certificates, verification that imported components were used in manufacture, and possession of a time limited fuel efficiency certificate based on prescribed testing protocols.

Customs and excise appellate tribunal framework governing duty-rate disputes, valuation appeals, procedure, and jurisdictional exclusions.
Established an appellate tribunal for disputes concerning the determination of the rate of customs and central excise duty and the valuation of goods for assessment, and set out its constitution, qualifications, appointment, tenure, service conditions, jurisdiction, procedure, transfer of cases, contempt powers, and rule-making framework. The tribunal exercised appellate jurisdiction over specified orders involving rate and valuation issues, subject to express exclusions for certain categories such as transit losses, export rebates, baggage, postal imports or exports, and drawback matters. It also excluded other courts' jurisdiction in covered matters and made consequential amendments to the Central Excises Act and the Customs Act.

Exemption from additional customs duty for narrow elastic tapes on import removes that extra tariff charge under the Customs Tariff Act.
The Central Government, exercising powers under the Customs Act, exempts narrow elastic tapes classified under the relevant customs tariff heading from the whole of the additional duty of customs levied under the Customs Tariff Act when imported into India, removing that specific additional duty charge for those goods.

Auxiliary duty amendment adds tariff entry for narrow elastic tapes to customs exemption schedule under statutory authority
Amendment inserts a new tariff entry, Sl. No. 5A, into the Table of an earlier customs notification to identify narrow elastic tapes as a distinct tariff classification subject to auxiliary duty, effected under statutory powers conferred by the Customs Act and related finance provisions.

Customs exemption for specified textile goods caps ad valorem duty on imports, excluding narrow elastic tapes.
Exempts goods under Heading No. 58.06, except narrow elastic tapes, from customs duty in excess of a capped ad valorem rate on importation into India, exercised under the powers of the Customs Act as necessary in the public interest.

Customs duty exemption for imported sodium hydroxide solid removes additional customs duty under tariff law.
Exemption for Sodium hydroxide (caustic soda) Solid, classified under sub heading 2815.11 of the First Schedule to the Customs Tariff Act, 1975: the Central Government, under section 25(1) of the Customs Act, 1962, exempts such imports from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act, on the ground of public interest.

Customs tariff amendment: new duty entry for sodium hydroxide inserted, renumbering existing tariff item effective.
The Government amends Notification No.136/86-Customs by renumbering Sl. No.13A as Sl. No.13AA and inserting a new Sl. No.13A for tariff heading 2815.11, covering Sodium hydroxide (caustic soda) Solid, with an effective rate of duty of Rs. 3,500 per tonne.

Warehousing station designation under Customs Act enables establishment of fully export-oriented units through exemption notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares a village in Mehsana, Gujarat, as a warehousing station to facilitate the setting up of hundred per cent export-oriented units by creating a designated warehousing location under a miscellaneous exemption notification.

Extension of customs exemption period for specified steel sheets and blanks under statutory notification powers.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 24/86-Customs by substituting the figures, letters and words in paragraph 2 denoting the earlier terminal date with a later terminal date, thereby extending the validity of the customs exemption for steel sheets and blanks classified under Chapters 72 or 73.

Extension of exemption period for pig iron under customs notification, substituting the original expiry date to the following year.
Amendment to Notification No. 356/85-Customs substitutes the previously specified expiry date in paragraph 2 with a later expiry date, extending the operative period of the pig iron customs exemption and leaving all other terms of the original notification unchanged.

Customs exemption caps duty on specified Chapter 26 slags, ashes and residues to prescribed import rates.
The Central Government exempts specified goods under Chapter 26 from that portion of Customs duty which exceeds the rates set in the notification's Table, thereby capping effective import duty at the percentage specified for each tariff heading. The Table lists granulated slag (26.18) at 40%; slag, dross and waste from iron or steel (26.19) at 40%; ashes and residues of zinc and lead (26.20) at 85%; aluminium residues (26.20) at 50%; other residues (26.20) at 40%; and other slag and ash including kelp (26.21) at 40%.

Customs duty exemption reduces payable duty on specified imported copper goods by fixing a lower chargeable rate.
The central government, under powers conferred by the Customs Act, 1962, exempts specified Chapter 74 copper goods imported into India from that portion of customs duty in excess of amounts calculated at the rates prescribed in the annexed Table, which lists categories: copper matte and master alloys; unwrought copper; copper wires; and copper rods, with corresponding chargeable rates for computing duty.

Extension of exemption period for liquid nitrogen plant exemption; statutory notification deadline postponed to a later date.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 21/84-Customs by substituting the previously specified terminal date with a later terminal date, thereby extending the period during which the exemption for liquid nitrogen plants remains in effect.

Customs schedule amendment adds a cross reference to include an auxiliary duty exemption notification in the Schedule.
The Central Government, exercising powers under section 25(1) of the Customs Act and section 49(4) of the Finance Act, 1986, amends Notification No. 312/86 Customs by inserting a new Sl. No. in the Schedule to add a cross reference to Notification No. 489/86 Customs dated 18th December, 1986, thereby bringing that notification within the Schedule of miscellaneous exemption notifications.

Customs duty exemption for specified jute machinery subject to industrial user registration and proof at import.
Exemption from the whole of customs duty and the whole of additional duty under section 3 is provided for specified machinery and accessories within Chapters 84, 85 or 90, on condition that importers are actual industrial users engaged in jute product manufacture, are registered with the Jute Commissioner, and produce evidence of such registration and user status to the Assistant Collector of Customs at importation.

Declaration of warehousing station enables customs facilitation for hundred per cent export-oriented units in a specified village.
The notification designates Village Kotapolur in Nellore District, Andhra Pradesh, as a warehousing station under powers conferred by the Customs Act to facilitate establishment of hundred per cent export-oriented units, creating a territorial facility for customs warehousing and associated regulatory and exemption treatment to support export manufacturing.

Warehousing station designation enables customs warehousing treatment for units manufacturing or supplying to the oil sector.
The Central Board of Excise and Customs, exercising powers under Section 9 of the Customs Act, 1962, declares Village Mora in Taluka Choryasi, District Surat, Gujarat, a warehousing station. The notification applies to units manufacturing goods on behalf of, or supplying to, the Oil and Natural Gas Commission, qualifying those activities for customs warehousing treatment at that site.

Auxiliary duty amendment removes a specified exemption entry and inserts a new customs exemption notification reference.
The Central Government, under section 25(1) of the Customs Act and section 49(4) of the Finance Act, 1986, amends Notification No. 312/86-Customs by deleting Sl. No. 224 from the Schedule and inserting, after Sl. No. 280, a new Sl. No. 281 citing Notification No. 474/86-Customs dated 28th November, 1986.

Warehousing eligibility clarified for specified imported goods, allowing duty free shop, petroleum, plant and shipbuilding imports storage.
The Central Government specifies four categories of imported goods eligible to remain in Customs warehouses: goods imported for sale through Duty Free Shops; petroleum products under Chapter 27 of the Customs Tariff; plant, machinery, equipment, components and raw materials under heading 98.01 of the Customs Tariff; and machinery, equipment, components and raw materials imported for building of ships or fitment thereto. "Duty Free Shops" are defined as Ministry approved shops within specified aerodrome customs areas selling imported goods free of duty.