Auxiliary duty amendment removes an existing tariff entry and inserts a new entry affecting customs exemption schedules.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 190/92-Customs by deleting Schedule entry 147 and adding Schedule entry 320, the latter referencing Notification No. 294-Customs; the amendment solely alters the annexed Schedule of tariff/exemption entries.

Customs exemption for trawler components conditioned on empowered committee certificate, usage undertakings and duty recovery on noncompliance.
Customs exemption for components and equipment imported for manufacture of trawlers is conditional on a certificate from the Empowered Committee confirming quantity, value and necessity, and on an importer's undertaking to use the goods for trawler manufacture, maintain and produce certified accounts of receipt and consumption, and to pay on demand the duty difference if conditions are breached; the exemption applies only to listed goods, excludes beneficiaries of a prior notification, and is time limited.

Customs exemption amendment: magnetic buttons added to specified imported goods for leather industry by government notification.
The Central Government amended Notification No. 267/89-Customs by Notification No. 293/92-Cus to insert a new Sl. No. 7 in the Table annexed to the original notification, specifying "Magnetic Buttons" as an added item of imported goods eligible under the exemption for use in the leather industry.

Warehousing station designation: Village Koregaon Bhima designated under Customs Act to operate as a customs-controlled storage facility.
Declaration under statutory authority designates Village Koregaon Bhima in Shirur Taluka, Pune, Maharashtra as a warehousing station by notification exercising powers under section 9 of the Customs Act, 1962, bringing the village within the customs framework for warehousing operations and customs-controlled storage.

Life-saving drugs exemption amended to substitute specified drug entries in existing customs exemption notifications schedules.
Central Government amends specified customs exemption notifications by substituting listed entries in their annexed schedules: replacing certain serial entries with Dobutamine Hydrochloride Injection and Idarubicine Hydrochloride Injection in one notification, substituting Ceftriaxone Sodium Injection in another, and substituting Ethambutol Hydrochloride in a third, effectuating textual changes to the descriptions of lifesaving drugs under the existing exemption schedules.

Definition of goods expanded to include computer software supplied free by foreign buyers for export-related orders.
The amendment substitutes clause (ii) in the Explanation to Notification No. 205/92-Cus., defining Goods to include raw materials, components, intermediates, consumables, parts, packing materials, patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments and computer software directly related to an export order and supplied free of cost by the foreign buyer.

Customs exemption scope expanded: permitted inputs for manufacture of export product expressly include raw materials, components, intermediates, consumables, software.
The amendment substitutes sub clause (a) of clause (iv) in the Explanation to Notification No. 204/92 Cus., specifying that the goods covered for manufacture of export products are raw materials, components, intermediates, consumables, computer software and parts.

Customs exemption for export manufacture expanded to expressly include inputs, consumables and computer software for production uses.
The amendment substitutes the Explanation to clause (iii)(a) of the notification to permit exemption for raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export products, clarifying the category of inputs eligible for concession under the notification.

Exchange rate determination for export goods set by notification under Customs Act, prescribing listed currency conversions for use.
The Central Government, under section 14(3)(a)(i) of the Customs Act, issues a notification prescribing fixed conversion rates for specified foreign currencies into Indian currency for export-related purposes. The notification includes a Schedule listing each foreign currency and its corresponding rate, and states an effective commencement date for application of those rates to customs export transactions.

Exchange rate determination: prescribed conversion rates for specified foreign currencies for stamp duty and customs valuation.
The Central Government prescribes the rate of exchange for specified foreign currencies for the purposes of calculating stamp duty under the Indian Stamp Act and for determinations under section 14 of the Customs Act insofar as they relate to imported goods, superseding the earlier notification and fixing each listed currency's equivalent to Rs. 100 in the Schedule for statutory and customs conversion purposes.

Customs exemption amendment adds essential oils to the exemption table under the Customs Act via notification issued.
Amendment to Notification No. 203/90-Cus by Notification No. 288/92-Cus under section 25(1) of the Customs Act, 1962 inserts, after serial No. 94 in the Table to the original notification, nine new entries (serials 95-103) naming specified oils: Cintronella Oil, Jata Mansi Oil, Valerian Resionoid Oil, Eucalyptus Oil, Basil Oil, Chamomille Oil, Tagates Oil, Valerian Absolute, and Calamuc Oil.

Customs exemption amendments add material handling equipment and revise authority references to Development Commissioner in notifications.
The Government amends specified miscellaneous customs exemption notifications to add material handling equipments (fork lifts, over head cranes, mobile cranes, crawler cranes, hoists and stackers) to their exemption Tables; substitutes the designation "Export Commissioner" with "Development Commissioner" in certain paragraphs; and, in one notification, adds tools, jigs, gauges, fixtures, moulds, dies, instruments and accessories to the exemption Table.

Transhipment designation: customs airport specified to permit regulated transhipment of goods under applicable customs law provisions.
The central customs authority exercises its statutory power to designate a specific airport as authorised for transhipment of goods, formally specifying the airport for the purposes of the relevant statutory provision and thereby enabling the application of the regulatory framework and procedural controls governing transhipment operations at that location.

Customs airport amendment limits airport operations to loading exports and unloading raw materials for textile manufacture.
The Central Government amended the notification appointing certain airports as Customs Airports by substituting the Varanasi entry to permit (a) the loading of export goods or any class of such goods and (b) the unloading of imported raw materials where those materials are for manufacture of specified finished products: silk textiles and made-ups, woollen carpets, and zari embroidered goods.

Customs port appointment permits Ranpar Port to receive unloaded ethylene under statutory authority.
Ranpar Port in Ratnagiri district, Maharashtra, is designated as a customs port authorised for the unloading of ethylene, using the executive's statutory powers to appoint ports for customs purposes and to enable import-handling activities for that commodity at the named port.

Auxiliary duty amendment adds a new notification entry to the customs exemption schedule under Notification 190/92.
The Central Government, invoking statutory powers under the Customs Act and the Finance Act on public interest grounds, amended Notification No. 190/92 by adding Notification No. 285-Customs dated 7th October, 1992 as Serial No. 319 to its Schedule, thereby updating the list of miscellaneous customs exemption notifications.

Customs exemption for fire services equipment permitted, contingent on official certification confirming firefighting necessity.
Exempts specified firefighting equipment and related spares imported by Central, State, Union Territory or local fire services from the whole of customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Home Affairs confirming the goods are required for firefighting and recommending the concession. The notification lists eligible items and states a defined period of validity.

Auxiliary duty amendment adds an additional customs notification to the tariff exemption schedule, altering exemption entries.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends the Schedule to the principal customs exemption notification by inserting a new serial entry immediately after Serial No. 317, thereby adding a further customs notification into the list of miscellaneous exemption notifications and altering its treatment within the tariff/exemption schedule.

Customs duty exemption for imported air conditioned cars and coaches subject to tourism approval and value and documentation conditions.
Exemption removes the portion of ad valorem customs duty above a 50% ad valorem calculation and the whole additional duty under section 3 for air conditioned cars and coaches imported by approved tourism importers, conditional on Director General of Tourism certification and recommendation specifying allowable quantities, payment of customs duty in convertible foreign currency, and adherence to per unit CIF value ceilings.

Specified machinery exemption expanded to include drier cum calciner, altering customs tariff relief under notification; amendment adds item to exemption table.
The Central Government amended Notification No. 90/92-Customs by inserting, against S. No. (ii) in column (2) of the Table after item 5, a new item 6: Drier-cum-calciner, thereby adding that machinery to the list of equipment covered by the notification's exemption provisions.