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Cloves - Basic duty rates reduced [Ch. 9]
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Customs duty reduction for cloves: basic tariff entries substituted to impose a lower per kilogram duty and adjusted ad valorem rate.
The Central Government, invoking its power under section 25(1) of the Customs Act, 1962 and citing public interest, amends the earlier notification to substitute the entries in columns (4) and (5) of the annexed table for S. No. 3. The substitution replaces the prior tariff entries with revised per kilogram duty and a corresponding per kilogram expression incorporating an ad valorem reduction, thereby altering the basic customs duty applicable to cloves.
Zinc Residues - Concessional rate of duty [Ch. 26]
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Concessional duty for zinc residues broadened by substituting "Zinc ash" with "Ash and residues of Zinc" in tariff language.
The amendment replaces the wording "Zinc ash" in Notification No. 36/89-Customs with "Ash and residues of Zinc", thereby broadening the tariff description within the relevant customs chapter so that the broader category qualifies for the concessional rate of duty under the existing concession.
Zinc dross (Zinc residues) - Amendment to Notification No. 493/86-Cus., [Ch. 26]
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Customs exemption amendment replaces entry for zinc residues, altering notified description and scope of exemption.
The amendment, effected under statutory powers and in the public interest, substitutes the entry in column (3) against the specified serial number in the annexed table of the existing customs exemption notification with the term "Zinc dross," thereby clarifying the commodity description and the scope of that exemption item.
Auxiliary duty - Amendments to Notification Nos. 157/89-Cus. & 162/89-Cus.
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Auxiliary duty revision increases the specified per tonne levy and deletes a listed exemption entry in customs notifications.
The Central Government, exercising powers under the Customs Act and the Finance Act, directs amendments to two customs exemption notifications: substituting the per tonne levy listed at S. No. 2 in Notification No. 157/89 Customs with a higher per tonne amount, and omitting S. No. 3 and its related entries from the Table to Notification No. 162/89 Customs.
Effective rates for goods of Chapter 39 changed from ad valorem to specific
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Tariff rate change from ad valorem to specific duty for Chapter 39 imports; prior notifications amended accordingly.
The Central Government, exercising delegated power, amended specified earlier customs notifications to replace certain tariff entries for Chapter 39 goods by substituting specific rupee per tonne duties in place of prior ad valorem percentages and some prior specific rates, effecting schedule revisions for the enumerated serial entries in the annexed tables.

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Acts Income Tax