Customs exemption amendment expands tariff coverage to include an additional chapter, strengthening domestic industry support under statute.
Amendment under statutory customs authority substitutes the tariff reference in an existing exemption notification to broaden coverage by replacing the former single chapter reference with a two chapter reference, taken in the interest of establishment or development of domestic industry and modifying clause (a) of the prior notification to extend the scope of the exemption to additional tariff headings.

Customs exemption: flame proof transformers and specified high voltage transformers, inductors and rectifying apparatus added to notification.
Amendment substitutes the Table entry at Sl. No. 3 to cover flame proof transformers; other transformers whose rated input voltage is not less than 400 volts; inductors used in circuits of not less than 400 volts; and rectifiers and rectifying apparatus, thereby defining the classes of high voltage electrical equipment encompassed by the notification.

Customs exemption amendment: notifications revised to remove pack exclusions, adjust expiry and update product specifications.
Amendments revise three Customs exemption notifications by removing references to knocked down packs, extending one notification's operative date by substitution, and altering the Table of Notification 46/85-Cus through substitution of product descriptions, adjustments to dimensional specifications for listed items, and insertion of two new horological raw material entries with defined sizes.

Customs notification amendment: substitution of tariff headings altering classification scope and effective date implementation.
The Central Government amends specified customs exemption notifications by substituting tariff references: replacing the reference to Heading No. 29.01/45 with the broader reference within Chapter 29, and substituting Heading No. 56.01/04 with Heading No. 55.05; both substitutions are operative amendments effective on the date stated in the notification.

Auxiliary duty rescission: government withdraws specified customs exemption notifications, effective 28 February 1986.
Central Government, invoking powers under the Customs Act and the Finance Act, rescinds five specified Ministry of Finance/Department of Revenue customs exemption notifications relating to auxiliary duty and declares that this rescission shall come into force on 28 February 1986.

Customs exemption for bearings under heading 84.82 reduces specified customs duty according to prescribed tariff categories and rates.
Exemption under section 25(1) of the Customs Act excludes specified goods under heading 84.82 from part of the customs duty according to the annexed Table, without affecting other existing notification-based exemptions; the Table differentiates ball and roller bearings and their parts into weight/size subcategories with corresponding ad valorem rates and specified per-piece duties, and the notification commences on the stated date.

Auxiliary duty exemption for imported zinc concentrates caps supplemental customs levy to a proportion of assessed value.
Zinc concentrates imported under the Customs Tariff Heading are exempted from that part of the Finance Act auxiliary customs duty which exceeds a specified proportion of the goods' value as determined under the Customs Act; the notification is issued under Customs and Finance Act powers and supersedes a prior notification, with a stated commencement date.

Customs tariff amendment updates exempted organic chemicals list, substituting specified entries to align exemptions under customs law.
Amendment to the customs exemption Table substitutes entry (9) against serial number 53 with a new entry listing specified organic chemicals-sorbitol, pentaerythritol, crude erythromycin/erythromycin thiocyanate and 6 amino penicillinic acid (6 APA)-made under the power of section 25(1) of the Customs Act and brought into force on the stated commencement date.

Auxiliary duty amendment inserts a new customs notification entry altering exemption schedule, effective upon its notified commencement.
The Central Government, invoking section 25(1) of the Customs Act and section 43(4) of the Finance Act, amends Notification No. 163/85-Customs by inserting after entry No. 45 an entry referencing Notification 112-Customs dated 17th February, 1986; promulgated as Notification No. 138/86-Cus and effective from 28th February, 1986.

Tariff amendment: exemption for starting and ignition equipment for tractors, excluding equipment for non-eastern road tractors, with conditions.
Amendment inserts entry 17A to the tariff notification creating a classification and exemption for starting and ignition equipment designed for use in tractors, expressly excluding tractors designed for transport on roads other than eastern roads, and specifying the operative commencement date for the amendment.

Amendment of customs notification adds specified goods categories to port and airport appointment entries under statutory authority
The Central Government amends Notification No. 226/81 Customs under the power of clause (a) of section 7 of the Customs Act, 1962 by inserting, after item (xvi), four new entries - electrical goods; perfumery compounds and essential oils (non alcoholic); aggarbathies and dhoop; and tobacco products - thereby expanding the list of goods referenced in the notification concerning appointment of customs ports and airports.

Rate of exchange amendment updates specified foreign currency exchange rates for customs valuation and tariff calculation.
Central Government, exercising powers under sub clause (i) of clause (a) of sub section (3) of section 14 of the Customs Act, 1962, substitutes specified serial entries in the Schedule to the 1 January 1986 customs notification by replacing prior entries with newly prescribed rates of exchange for listed foreign currencies, thereby updating the official exchange rates used for customs tariff calculations.

Auxiliary duty exemption limits payable auxiliary customs duty on specified imported industrial and electrical goods under tariff headings.
The Central Government exempts specified imported goods listed by tariff Chapter and Heading from auxiliary customs duty to the extent that such duty exceeds an amount equal to twenty-five percent of the value of the goods as determined under the Customs Act; applicability is limited to the goods and exclusions set out in the annexed Table and operates on importation.

Exemption from auxiliary customs duty on specified imported goods under the Finance Act covers foodstuffs, fuels and raw materials.
Exemption from the whole of the auxiliary duty under section 43(1) of the Finance Act is granted for specified imported goods listed by tariff chapter in the annexed Table. The Table covers foodstuffs (pulses, grains, salt), petroleum and mineral oils (motor spirit, kerosene, aviation turbine fuel, high speed diesel, diesel oil, furnace oil, lubricating oil), fertilizers, educational film materials, PVC resins, raw hides and skins, printed matter and specimens, cotton raw, certain pearls and rough gemstones and diamonds, current coin and other Chapter 99 goods. Detailed technical definitions for fuels and oils are provided.

Customs tariff amendments revise specified commodity classifications and insert definition for "sheet", altering prior notifications.
The Central Government, under statutory powers, amends seven prior customs notifications by substituting specified tariff headings, sub headings and classification figures in the Tables of those notifications, inserts an Explanation defining "sheet" in one notification to exclude certain coiled semi finished hot rolled products with dimensional limits, and prescribes an effective date in February 1986.

Customs exemption for aluminium imports caps additional duty to specified rates across defined tariff items.
The Government exempts specified imported aluminium goods from additional duty in excess of the ad valorem rates set out by tariff subheading: each listed subheading attracts only the corresponding prescribed rate instead of any higher additional duty otherwise leviable, covering categories such as unwrought aluminium, waste and scrap, wrought bars and rods (with differentiated rates), plates and sheets (with thickness-based differentiation for certain circles), foils (etched and others), wire, powders, pipes and tubes, castings, hollow sections and certain containers, effective from the stated commencement date.

Customs exemption for imported machinery parts subject to certification and bond to recover duties if unused.
Parts imported for initial setting up, assembly or manufacture of specified electrical plant and machinery are exempt from customs duty to the extent the duty exceeds the rate applicable to the finished article, subject to certification by prescribed industrial authorities and execution of a bond to repay the duty differential for parts not proved to have been used for the stated purpose.

Customs exemption for machinery parts - import duty capped at completed-article rate with certification and bond requirement.
Exempts specified parts required for initial setting up, assembly or manufacture of listed plants and machinery from customs duty insofar as duty exceeds the rate for the complete article, conditional on certification by specified authorities and execution of a bond to pay any difference if parts are not proved to have been used for the declared purposes; identifies applicable tariff headings and exclusions.

Customs duty exemption for specified electronic and optical imports, subject to reduced ad valorem rates and component exclusions.
The notification exempts specified imported electrical, electronic and optical goods from customs duty in excess of prescribed reduced ad valorem rates, subject to a table of applicable rates and explicit exclusions for parts and accessories containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes, electronic microcircuits or capacitors other than paper capacitors; it also states the notification's commencement date.

Exemption from additional duty: specified imported goods identified by tariff headings relieved from additional duty under customs law.
The Central Government exempts specified imported goods, identified by chapter or heading numbers in the Customs Tariff and corresponding entries in the Central Excise Tariff Schedule, from the whole of the additional duty leviable under the Customs Tariff Act when such goods are imported into India; the exemption is confined to the items listed in the Table and includes a narrow exclusion for edible mixtures or preparations of vegetable fats.