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Notifications
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Amendments to Notifications No. 514/86-Cus. & 333/88-Cus. - Validity extended [G.E. Nos. 44 and 46A]
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Extension of validity: customs exemption notifications amended to substitute 31st December as the new expiry date, extending their term.
The Central Government directs substitution in paragraph 2 of each listed notification, replacing the 30th day of November with the 31st day of December, thereby extending the expiry date in Notification No. 514/86-Cus and Notification No. 333/88-Cus without altering other provisions.
Life saving drugs, medicines or equipments [G.E. No. 100]
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Life saving drugs designation expands to include fibrinogen dried, amending customs exemption schedule under statutory power.
Amendment adds Fibrinogen dried as a new Item 219 under heading "A. Life saving drugs or medicines" in the Schedule to Government of India Notification No. 208/81-Customs, effected by the Central Government under its statutory delegated powers in the Customs Act to modify the miscellaneous exemption notifications.
Amendment to Notification No. 163/89-Cus. [Auxiliary Duty]
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Amendment to exemption notification adds a new serial entry incorporating Notification 274/89 into the Schedule under Customs Act.
The Central Government, under Section 25(1) of the Customs Act, 1962 and Section 35(4) of the Finance Act, 1989, amends Notification No. 163/89-Customs by inserting after serial number 89 a new serial number 90 referencing Notification No. 274/89-Customs dated 16th November, 1989, thereby adding that notification to the Schedule of miscellaneous exemption notifications.
Copper Mill Scale [Heading No. 26.20]
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Customs exemption for imported copper mill scale caps payable ad valorem customs duty under government notification.
The central government, exercising its statutory exemption power in the public interest, exempts imported copper mill scale classified under the relevant tariff heading from that portion of customs duty that exceeds an established ad valorem cap, thereby limiting the recoverable duty on such imports to the specified maximum rate provided in the First Schedule to the Customs Tariff Act.
Ranjitnagar Village declared warehousing station
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Warehousing station designation under Section 9 establishes customs warehousing status for Ranjitnagar Village under CBEC notification.
The Central Board, exercising powers under Section 9 of the Customs Act, 1962, declares Village Ranjitnagar in Panchmahal District, Gujarat to be a warehousing station, thereby subjecting the locality to the customs warehousing regulatory framework.
Amendment to Notification No. 159/89-Cus. [Auxiliary Duty]
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Amendment to customs exemption notification adds a new cross referenced entry expanding auxiliary duty coverage.
Amendment adds Sl. No. 274 to Notification No. 159/89-Customs by inserting the entry "No. 272-Customs, dated the 10th November, 1989," thereby expanding the list of notifications in the Miscellaneous Exemption Notifications. The Central Government cites its delegated authority under relevant customs and finance statutes and records that the insertion is made in the public interest; the change is procedural, creating a cross-reference to another Customs notification pertaining to auxiliary duty treatment.
Specified goods falling under Heading No. 98.01
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Customs exemption for imports under Heading 98.01 permits capped ad valorem duty relief for specified gas projects.
The Central Government exempts goods falling under Heading No. 98.01, when imported for the specified projects of the Gas Authority of India Ltd., from that portion of customs duty which exceeds an amount calculated at the rate of 40% ad valorem, applying only to the projects listed in the Notification's Table.
Project specified for Heading No. 98.01
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Customs exemption: gas pipeline projects of the national gas authority specified under designated heading, amending earlier notification.
Notification No.271/89 dated 10-11-1989 amends Notification No.110/86-Customs by substituting Serial No.14 to specify gas pipeline projects of the national gas authority as the project covered under sub-item (6) of Heading No.98.01 of the First Schedule to the Customs Tariff Act, 1975, issued by the Central Government having regard to economic development.
Inland Container Depot at Sanganer Industrial Area, Jaipur specified as place for transhipment
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Place for transhipment designated: Inland Container Depot at Sanganer Industrial Area authorised under Customs Act provisions.
The Central Board of Excise and Customs designates the Inland Container Depot in Sanganer Industrial Area, Jaipur as a specified place for transhipment under the Customs Act by official notification, identifying that depot as an authorised location for transhipment activities within the statutory customs framework.
Hyderabad Airport Appointed as Customs Airport
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Customs appointment: electronic components permitted via Hyderabad Airport following amendment to notification for import and transit
Central Government amends a prior customs notification under clause (a) of Section 7 of the Customs Act, 1962, by inserting a new sub clause (viii) in clause (b) to add electronic components, parts, assemblies and sub assemblies, and equipment to the list of items covered at the designated Hyderabad customs airport, thus extending the airport's customs designation and non tariff regulatory scope to these electronic goods.
Goods Imported for Export under Import-ExportPass Book Scheme [G.E. No. 134]
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Import-Export Pass Book Scheme expands designated customs ports to include Nhava-Sheva alongside Kandla for imported goods for export.
Notification 270/89-Cus substitutes, in condition (h) of Notification No. 117-Customs (30 March 1988), the words "Customs port of Kandla" with "Customs port of Nhava-Sheva (Jawahar Lal Nehru Port) or Kandla," thus adding Nhava-Sheva as an authorized port for goods imported for export under the Import-Export Pass Book Scheme, pursuant to powers under sub-section (1) of Section 25 of the Customs Act, 1962.
Goods imported against Advance Licence [G.E. No. 147]
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Customs amendment: addition of Nhava-Sheva to permitted sea ports for advance licence imports, via government notification.
The Central Government, exercising Section 25(1) power, amends Notification No.116-Customs (30 March 1988) by substituting in condition (e) the words "sea ports at Kandla, Bombay," with "sea ports at Kandla, Bombay, Nhava-Sheva," thereby adding Nhava-Sheva to the list of authorized seaports for imports under Advance Licence procedures.
Amendment to Notification No. 161/89-Cus. [Auxiliary Duty]
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Customs amendment inserts a new serial entry into an existing exemption notification, modifying tariff notification structure.
Amendment inserts, under powers of Section 25(1) of the Customs Act and Section 35(4) of the Finance Act, a new Serial No. 99 into Notification No. 161/89-Customs after Serial No. 98, referencing Notification No. 267-Customs, thereby altering the schedule of miscellaneous exemption notifications.
Specified imported goods for use in Leather Industry
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Customs exemption for leather industry imports subject to registration, actual user requirement and undertaking to pay.
Exemption from specified customs duties is granted for listed imported inputs for use in the leather industry by capping ad valorem duty and waiving the additional duty, subject to conditions: production of a registration-cum-membership certificate from the Council for Leather Exports, proof of status as an actual user (industrial), and an undertaking at importation to use the goods for the specified purpose and to pay on demand the duty difference if the requirement is not complied with.
Consumable goods imported by Public Funded Research Institution [G.E. No. 35B]
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Import exemption scope expanded to include Department of Defence Research and Development for public funded research institutions.
The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 213/89-Customs by substituting in its opening paragraph the words identifying eligible departments so that "Department of Space, the Department of Atomic Energy or the Department of Defence Research and Development" are specified, thereby extending the notification's import exemption for consumable goods to institutions under the Defence Research and Development Department.
Goods imported in connection with On-shore Oil Exploration [G.E. No. 46A]
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Customs notification amendment removes component-parts wording, narrowing exemption for goods imported for on-shore oil exploration.
Central Government amends Notification No. 333/88-Customs by omitting the words "and component parts of such goods" from the opening portion, thereby narrowing the textual scope of the miscellaneous exemption for goods imported in connection with on-shore oil exploration, exercise of powers under the Customs Act and stated to be in the public interest.
Consumable goods imported by Public Funded Research Institution [G.E. No. 28]
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Amendment to customs notification changes the minimum officer rank referenced for import exemptions relating to research institution consumables.
The Central Government, under Section 25 of the Customs Act, 1962, amends Notification No. 8/89 Customs by substituting in condition (a) the words "not below the rank of an Industrial Adviser" with "not below the rank of an Additional Industrial Adviser" in relation to consumable goods imported by public funded research institutions.
Effective rates for goods of Chapter 7
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Tariff reduction for Chapter seven imports: customs duty rates in the notification substituted to a lower ad valorem rate.
Amendment under sub-section (1) of Section 25 of the Customs Act, 1962 directs that in the Table to Notification No. 28/89-Customs (1 March 1989), every occurrence in Column (4) of the figures, abbreviation and words "35% ad valorem" shall be substituted by the figures, abbreviation and words "10% ad valorem", affecting the effective ad valorem duty for goods of Chapter seven.
Components of Fuel-Injection Pumps [Ch. 84]
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Customs substitution of 'pumps' with 'equipment' broadens exemption terminology for fuel injection pump components under the Customs Act.
Direct amendment replaces the term "pumps" with "equipment" in specified customs exemption notifications concerning components of fuel injection pumps, thereby altering the operative terminology of those notifications and broadening the descriptive scope of covered items.
Copper Wire Bars, Cathodes etc. [Ch. 74 or 75]
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Customs exemption percentage amended under statutory power, reducing the notified exemption for copper products by substitution.
The Central Government, exercising powers under the Customs Act, amends an earlier tariff notification by substituting the previously stated exemption percentage for specified copper products with a lower percentage; the change replaces the words indicating the prior rate with the new rate in the existing notification on satisfaction of public interest.

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