Customs amendment removes a specific territorial reference from an earlier tariff exemption notification, effective upon commencement.
Amendment exercising the Central Government's power under the Customs Act to remove the phrase "or Spain" from Notification No. 342-Customs (2 August 1976); the change is a textual omission not altering exemption categories and takes effect on the specified commencement date.

Exemption for garment manufacturing waste: rags and trimmings cleared by export-oriented units are duty-exempt subject to prescribed waste limits.
Rags, trimmings and tailor cuttings arising in the manufacture of readymade garments, when cleared from hundred percent export oriented undertakings, are exempt from duty provided the percentage of such waste does not exceed the limit fixed by the Board; this is effected by inserting a conditional proviso into the existing customs exemption notification under section 25(1) of the Customs Act.

Imports against advance licences: amendment excludes castor seeds from listed oil seeds for customs exemption.
Notification No.6/87-Cus dated 6 January 1987 amends the First Schedule to Notification No.117-Customs (9 June 1978) by inserting "(Excluding castor seeds)" after "Oil seeds" in column (2) against Serial Numbers 5 and 6, thereby expressly excluding castor seeds from the listed description for the purposes of the customs exemption.

Rescission of Customs Notification: central board invokes section nine authority to withdraw a prior customs exemption notification.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, rescinds a prior miscellaneous exemption notification issued in 1986, withdrawing the exemptions or reliefs previously conferred and thereby restoring the regulatory position under the Act absent that earlier notice.

Exemption to strawboard: duty relief for Nepal manufactured boards meeting the material origin requirement on imports into India.
Exemption exempts strawboard under sub heading 4807.92 from that portion of additional duty under section 3 of the Customs Tariff Act which exceeds the specified base charge when imported from Nepal, provided the strawboard is manufactured in Nepal and contains not less than eighty percent Nepalese materials or Nepalese and Indian materials; the notification is time limited and remains in force up to and inclusive of 31 March 1988.

Auxiliary duty amendment updates Customs exemption schedule by omitting an entry and inserting a new notification reference.
The Central Government amends notification No. 314/86-Customs by omitting Serial No. 71 and its entry from the Schedule and by inserting, after Serial No. 75, a new Serial No. 76 referencing Notification No. 2-Customs dated the 1st January, 1987, thereby altering the Schedule of exemption entries governing auxiliary duty.

Customs duty exemption for specified machinery and inputs where importer is authorised and imports for own use.
Notification limits customs duty on specified Chapter 84/85 goods to the ad valorem rates in the annexed Table and exempts them from additional duty under section 3, provided the importer is authorised under the Solvent Extracted Oil, De oiled Meal and Edible Flour (Control) Order, 1967 to handle solvent extracted oils or de oiled meals and imports the goods for his own use; Table lists rice bran stabilizer (nil) and a high pressure/bipolar electrolyser for hydrogen gas (ad valorem rate).

Customs exemption for excess freight charges on air imports reduces duty liability on value uplift.
Exemption removes from the customs duty base the portion of assessable value attributable to air freight exceeding a prescribed percentage of the f.o.b. value; if freight is below that percentage, the exemption applies only to the actual freight percentage incurred, thereby reducing the value on which customs duty is levied for goods imported by air.