Auxiliary duty amendment replaces the Schedule in a customs notification and lists specified exemption notifications now consolidated.
Amendment substitutes the Schedule to Notification No. 182/90-Customs, replacing the prior Schedule with a new Schedule that enumerates specified prior customs exemption notifications by number and date, thereby consolidating those listed notifications within the amended notification framework under statutory authority.

Customs auxiliary duty amendments raise certain duty rates and alter notification entries including omissions and insertions.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends six auxiliary duty notifications by omitting specified table and schedule entries, inserting new serial entries and commodity descriptions (including coke with specified phosphorus content), renumbering schedule items, and substituting modified duty rate figures in the opening paragraphs of certain notifications.

Customs exemption rates amended, altering specified notifications' ad valorem relief and modifying prior exemption entries.
The Central Government, under the exercise of powers conferred by sub section (1) of section 25 of the Customs Act, 1962, directs amendment of five specified Customs notifications by substituting the previously notified figures and words for ad valorem rates with the new figures and words set out in the annexed Table, including replacement of an entry in an annexed Table column.

Customs exemption for rayon grade wood pulp limits customs duty to an ad valorem cap and exempts additional duty.
Notification exempts rayon grade wood pulp under Chapter 47 from so much of the scheduled customs duty as exceeds the amount computed at the rate of 25 per cent ad valorem on import, and exempts the whole of the additional duty leviable under section 3 of the Customs Tariff Act, exercised under section 25(1) of the Customs Act as being necessary in the public interest.

Customs exemption for pulp imports caps ad valorem duty and removes additional customs tariff duty on specified pulp.
Imported pulp (excluding rayon grade wood pulp) within Chapter 47, produced by mechanical or chemical means from fibrous vegetable material, is exempt from that portion of basic customs duty exceeding the amount calculated at 10 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, under Notification No. 281/90-Cus dated 15-12-1990.

Customs amendment: textual changes exclude raw wool from an exemption and alter the ad valorem duty rate.
The Central Government, invoking Customs Act, 1962 s.25(1), amends two prior notifications: it omits the words referring to raw wool falling under heading 51.01 from Notification No. 55/87-Cus and substitutes a higher ad valorem duty expression for the earlier specified ad valorem rate in Notification No. 192/88-Cus, effecting textual changes to those exemption and tariff instruments.

Exemption for raw wool: import duty capped at a specified ad valorem rate under the Customs Act.
The central government, exercising its statutory power and citing public interest, exempts raw wool falling under Heading 51.01 when imported from customs duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, thereby capping the effective duty payable under the First Schedule to the Customs Tariff.

Auxiliary duty amendment adds a new schedule entry to Customs Notification, expanding tariff exemption entries under statutory authority.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962 read with sub section (4) of section 64 of the Finance Act, 1990, issues Notification No. 278/90 Cus to insert after serial number 280 a new schedule entry numbered 281, referencing Notification No. 277 Customs, thereby expanding the Schedule to Notification No. 180/90 Customs to add an auxiliary duty/miscellaneous exemption entry.

Exemption for specified imports permits duty-free inputs for jewellery manufacture for export, subject to authorisation, bonds and compliance.
Exemption is granted for specified capital goods, raw materials, components and related inputs imported for use in the manufacture of jewellery for export by an approved hundred per cent export-oriented undertaking, relieving such imports from customs duty and additional duty under the Customs Tariff Act, subject to conditions including authorisation by the Board of Approval, required permits and licences, manufacture in customs bond, a bond securing export and value-addition obligations, maintenance of prescribed accounts, restrictions on movement of manufactured jewellery, limits on allowable gold loss, post-cessation duty liabilities and specified airport-only import/export for non-capital goods.

Exchange rate amendment for Dutch guilders establishes a new customs conversion rate effective in December.
Amendment substitutes the serial No. 7 schedule entry for Dutch Guilders, prescribing a new conversion rate of 9.2325 for customs valuation and related non tariff purposes, effective from 14-12-1990, as issued by Notification No. 78/90-Cus. (N.T.).

Customs port appointment at Gogha enables official loading and unloading of import and export goods under the Customs Act.
Appointment of the port at Gogha in Gujarat as a Customs port by the Central Government under clause (a) of section 7 of the Customs Act, 1962, authorising unloading of imported goods and loading of export goods at Gogha and enabling port-level customs control for cargo handling pursuant to the notification.

Appointment of Collector of Customs: Delhi designated to adjudicate Super Cassettes and sister concern cases in Bombay and Calcutta.
The Central Government, under section 4(1) of the Customs Act, 1962, appoints the Collector of Customs, Delhi also as Collector of Customs for Bombay and Calcutta, superseding an earlier notification, solely to adjudicate cases concerning M/s. Super Cassettes Industries Ltd., Noida (Ghaziabad), and its sister concerns.

Customs area specification for inland container depot and container freight station establishes defined boundaries and area requirements.
Specification of a Customs Area for the Inland Container Depot and Container Freight Station at Sanathnagar, Hyderabad, identifying site locations, declaring total areas including shed space, and setting precise boundary descriptions on all sides to fix the geographical limits subject to customs control and related regulatory procedures.

Exchange Rate amendment fixes Austrian Schilling value for customs and stamp purposes, effective late November.
Amendment to Notification No. 61/90-NT-Cus substitutes the Schedule entry at serial No. 1 to prescribe the Austrian Schilling exchange rate as 56.9500, issued under section 20(2) of the Indian Stamp Act, 1899 and clause (a)(1) of section 14(3) of the Customs Act, 1962, effective from 26-11-1990.

Exchange rate amendment updates prescribed foreign currency conversion rates for customs valuation, altering specified currencies' rates effective immediately.
The Central Government amends the Schedule to Notification No. 61/90-NT-Cus by substituting the entries for Danish Kroners, French Francs and Italian Lire with newly prescribed conversion rates for customs valuation and declares those rates are effective from the stated operative date, directing customs authorities to apply the amended schedule in place of the earlier figures.

Customs exemption expansion: insertion of computer-software into specified exemption notifications expanding scope of exempted scientific equipment.
Amendment expands existing customs exemption notifications to expressly include computer-software by inserting the words "computer-software" in the opening portion of Notification No. 70/81-Customs and in the opening portion and conditions (c) and (d) of Notification No. 229/88-Customs, thereby extending the notifications' descriptive scope and subjecting software to the same conditional framework applicable to exempted spare parts and equipments.

Auxiliary duty amendment inserts a new schedule entry into notification 180/90 Customs, updating the exemption roster.
The Central Government, under section 25(1) of the Customs Act and section 64(4) of the Finance Act, inserts a new Sl. No. 280 into the Schedule to Notification No. 180/90 Customs by Notification No. 275/90 Cus, adding an entry referencing Notification No. 274 Customs and thereby amending the Schedule's list of exemptions relating to auxiliary duty.

Exemption for heavy water imports limits ad valorem customs duty above prescribed threshold and removes additional tariff for atomic power use.
The notification exempts heavy water imported for use in atomic power stations from the portion of ad valorem customs duty in excess of a 40% ceiling and from the whole of the additional duty leviable under the Customs Tariff Act, exercising the government's exemption powers on public interest grounds.

Exchange rate amendment: substituted rates for specified currencies under customs notification, effective on the notified date.
Amendment to Notification No. 61/90-NT-Cus. substitutes Schedule entries for Belgian francs, Deutsche marks, and Dutch guilders with newly prescribed conversion rates for customs and stamp valuation; the revised rates take effect from the notified date and are issued under the authority of the Indian Stamp Act and the Customs Act.

Customs duty exemption for power transmission components allows reduced duty above ad valorem rate subject to certification requirements.
Exempts imported components for manufacture of power transmission systems for earth moving machinery, fork lift trucks and locomotives from that portion of customs duty in the First Schedule exceeding a specified ad valorem threshold, subject to: certification of listed components by an Industrial Adviser; a certificate that the importer is under a Ministry approved manufacturing programme; and post import certification of use within a period specified by the Assistant Collector of Customs.