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Iron or steel castings and forgings
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Customs exemption limits duty on imported iron and steel castings and forgings to a capped ad valorem rate.
The Central Government exempts castings and forgings of iron and steel (other than stainless steel) under specified First Schedule tariff headings from that portion of customs duty in excess of the amount calculated at the rate of 70% ad valorem when imported into India; the exemption is effected by Notification No. 91/86-Cus dated 17-2-1986 and comes into force on 28th February 1986.
High carbon steel
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Exemption of high carbon steel imports from excess customs duty under a capped ad valorem rate, with composition criteria specified.
Exemption is granted for imported products of High Carbon Steel (sub Chapter II) and Alloy Steel (sub Chapter IV) of Chapter 72 from that portion of customs duty in the First Schedule which exceeds an amount calculated at a specified ad valorem rate. High Carbon Steel is defined as steel with at least 0.60% carbon by weight and specified maximum phosphorus and sulphur contents. The notification specifies its commencement date in February 1986.
Iron or non-alloys steel
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Customs exemption for iron and non alloy steel limits duty to specified reduced ad valorem rates on designated sheet forms.
Exemption fixes customs duty on imported iron and non alloy steel with under 0.6% carbon at specified reduced ad valorem rates for defined forms of sheets and plates, exempting from duty any amount in excess of those rates. Separate reduced rates apply to general sheets and plates (with specific exclusions), to sheets and plates not exceeding 5 millimetres (with specific exclusions), and to tinned sheets or plates (excluding tin plate waste). The term "sheets and plates" is defined as rolled products excluding coils for re rolling and, if rectangular, with width exceeding 500 mm.
Alloy steel
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Customs exemption for alloy and high carbon steel imports caps duty at a prescribed ad valorem rate for specified forms.
The Central Government exempts specified forms of alloy steel (excluding stainless steel) and high carbon steel within Chapter 72 from customs duty exceeding the amount calculated at a 40% ad valorem rate on import. The exemption covers iron or steel coils for re-rolling, universal plates of iron or steel, and iron or steel wire (whether or not coated but not insulated). The notification provides dimensional and compositional definitions for coils for re-rolling, universal plates, and high carbon steel, and comes into force on 28 February 1986.
Iron or steel
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High Carbon Steel exemption caps customs duty at the specified ad valorem rate, subject to defined forms and definitions.
The Central Government exempts specified forms of High Carbon Steel within Chapter 72 from customs duty to the extent that such duty exceeds the amount calculated at a specified ad valorem rate. The exemption covers listed product forms including puddled bars, ingots, blooms, billets, slabs, sheet bars and bars and rods (including wire rod and hollow mining drill steel). Definitions for High Carbon Steel and "hollow mining drill steel" are provided and the notification specifies its commencement.
Iron or steel
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Customs duty cap on iron and steel imports limits payable duty to notified ad valorem rates, subject to other exemptions.
Exempts specified iron and steel imports classified under Chapters 72 and 73 from customs duty to the extent that duty exceeds amounts calculated at the notified ad valorem rates for each listed product; a table prescribes product descriptions and corresponding rates, with explanatory definitions for certain product categories and a proviso preserving other existing exemption notifications, effective from the stated commencement date.
Ball and roller bearings and parts thereof
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Customs duty exemption limits payable duty on imported ball and roller bearings to specified reduced rates under tariff heading.
Exemption notification limits customs duty on imported ball and roller bearings and their parts under the specified tariff heading by exempting duty in excess of rates set in the Table. It prescribes ad valorem rates for general categories and higher ad valorem plus specific per piece duties for defined subcategories based on bore diameter and net weight, assigns separate rates for parts, and preserves other existing notifications; the Table rates are made operative from the notified commencement date.
Lead, zinc and articles thereof
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Customs duty cap on imported lead and zinc limits duty to the specified ad valorem rate, overriding higher tariffs.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified First Schedule tariff items for lead and zinc from so much of the customs duty as exceeds the amount calculated at the ad valorem rate set out in the Table, effectively capping duty on those imported goods at the stated ad valorem rate; a proviso preserves existing exemptions under other notifications.
Aluminium and articles thereof
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Customs duty exemption for specified aluminium imports limits payable duty to stated ad valorem rates under executive tariff authority.
The Central Government exempts imported goods within listed tariff headings to the extent that duty exceeds the ad valorem rates specified in the annexed Table, setting customs duty exemption rates for categories of unwrought, wrought and fabricated aluminium and preserving any exemptions granted by other notifications.
Raw rubber and synthetic rubber
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Customs exemption limits duty on imported raw and synthetic rubber to a stated ad valorem ceiling affecting import duty liability.
Exempts imported raw and synthetic rubber products, including rubber latex, balata, guttepercha and similar natural gums, when classified under the rubber tariff headings, from customs duty to the extent that the duty exceeds the amount calculated at the 40% ad valorem rate; the exemption modifies duty incidence on those imports and includes an operative commencement date.
Surface active agents and preparations
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Customs duty exemption for imported surface active agents limits recoverable duty to a capped ad valorem rate under notification.
Exempts imported organic surface active agents and surface active preparations (other than sodium petroleum sulfonate) falling under the relevant tariff heading from so much of the customs duty as exceeds the amount calculated at a 70% ad valorem rate, thereby capping recoverable duty and specifying the commencement of the notification.
Mineral to fuels, oils and products
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Customs exemption for specified mineral fuels removes import duty on listed petroleum products meeting defined technical criteria.
The Central Government exempts specified mineral oils and fuel products imported into India from the whole of customs duty where they fall under the customs tariff classification for mineral fuels. The notification lists motor spirit, kerosene, aviation turbine fuel, high speed diesel oil, diesel oil not elsewhere specified, and furnace oil, and sets out detailed technical definitions and test-based criteria (flash point, smoke point, viscosity, carbon residue, colour tests) to determine qualification. The exemption takes effect from the notified commencement date.
Ores, slag and ash
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Customs exemption for specified ores, slag and ash limits assessable duty on imports to a capped ad valorem rate.
The Central Government, under section 25 of the Customs Act, 1962, exempts imported ores, slag and ash (excluding crude potassium salts) falling under specified First Schedule tariff headings from that portion of customs duty which exceeds the amount calculated at a forty percent ad valorem rate, and specifies the notification's commencement date.
Metalic ores & concentrates
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Customs duty cap on metallic ores exempts duty exceeding the prescribed ad valorem rate for specified ores.
Exemption removes customs duty on Metallic ores and concentrates (excluding antimony, tungsten and zinc ores and concentrates) falling within Chapter 26 of the First Schedule to the Customs Tariff Act, limiting liable customs to the prescribed ad valorem rate and exempting any duty in excess of that rate; the measure is issued under statutory power in the public interest and has a specified commencement date.
Goods of Chapters 25, 29, 30, 32, 33 & 38
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Customs duty reduction for specified imports caps payable duty at listed reduced ad valorem rates under the notification.
The Central Government caps customs duty on specified imported goods by exempting duty in excess of amounts calculated at the reduced ad valorem rates listed against each relevant First Schedule heading or sub heading; an annexed table specifies the goods and their corresponding reduced rates. The notification preserves any existing exemptions under other notifications and states its date of commencement, thereby fixing when the reduced duty caps take effect.
Spirituous beverages and concentrates
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Exemption from additional customs duty for imported spirituous beverages and concentrates under specified tariff heading takes effect, easing imports.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, exempts liquors, spirituous beverages and compound alcoholic preparations under tariff heading 22.08 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975, when imported into India; the exemption is stated to be in the public interest and commences on 28 February 1986.
Alcoholic beverages
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Customs exemption for alcoholic beverages limits additional duty payable to specified per litre rates on various spirit and wine categories.
The notification exempts imported goods within Chapter 22 from that portion of additional duty under the customs tariff which exceeds prescribed per litre rates for specified alcoholic beverage categories, listing distinct categories with corresponding per litre rates and stating that the exemption takes effect on 28 February 1986.
Dry fruits
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Customs exemption for most dry fruits: caps duty liability where standard or preferential tariff rates apply.
The notification exempts most dry fruits in Chapter 8 on importation, excluding Raisins, Dates, Almonds, Pistachio nuts and Betel nuts, by capping customs duty liability where the standard rate applies at an amount calculated at a specified ad valorem rate and, where a preferential rate applies, at a lower specified ad valorem rate; it takes effect from the stated commencement date in February 1986.
Pistachio nuts and dates
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Customs exemption limits duty on imported pistachio nuts and dates to specified standard and preferential rates.
The Government exempts pistachio nuts and dates from that portion of customs duty in the First Schedule which exceeds the rates specified in the annexed Table, capping payable duty at the prescribed standard and preferential rates for the listed tariff sub headings; the exemption applies to imports meeting the Table descriptions and takes effect from the stated commencement date.
Chapter 99 - Miscellaneous goods
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Customs additional duty exemption removes extra tariff on imported miscellaneous goods under the tariff schedule.
Central Government exempts goods under Chapter 99 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act when imported into India, exercising powers under sub section (1) of section 25 of the Customs Act as necessary in the public interest; the notification sets an administrative commencement date for the exemption.

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