Customs exemption for tanning and dyeing extracts caps import duty at a specified ad valorem rate.
The Central Government exempts mineral tanning and tanning extracts of vegetable origin other than gambier, falling under sub heading 3201.90, when imported, from that portion of customs duty which exceeds the amount calculated at the rate of 60% ad valorem; the exemption is granted under sub section (1) of Section 25 of the Customs Act, 1962 and comes into force on 28 February 1986.

Customs duty exemption for specified fertilisers on import removes whole customs duty for listed natural and chemical fertilizers.
The Central Government exempts from the whole of the customs duty leviable under the tariff the specified goods falling within the tariff chapter for fertilisers listed in the Table: guano and other natural animal or vegetable fertilisers not chemically treated; sodium nitrate containing not more than 16.3% by weight of nitrogen; and potassium sulphate subject to the stated concentration limitation in composite fertilisers.

Customs exemption for specified organic chemicals limits payable duty to a prescribed ad valorem rate on import.
Exemption is granted for specified organic chemicals under listed tariff sub headings, relieving imports from customs duty in excess of the amount calculated at the prescribed ad valorem rate. Each table entry covers all goods under the stated sub heading while explicitly excluding specified compounds named in the Description column. The exemption applies to imports from the notified commencement date and is issued under the statutory customs authority.

Customs duty exemption for saccharine inputs permits reduced import duty where listed chemicals are brought in for manufacture.
The Central Government exempts specified Chapter 29 goods imported for the manufacture of saccharine or like substances from customs duty to the extent that duty exceeds Rs. 20 per kilogram, provided the imports are of the listed chemical intermediates and sweetening compounds described in the appended Table.

Customs duty cap limits duty on mercury and bleaching agents to a specified ad valorem rate on import.
The Central Government exempts specified imported goods from so much of the customs duty as exceeds the amount calculated at the stated ad valorem rate, thereby capping duty payable; the exemption applies to mercury (with specified exclusions) and bleaching paste and powder and takes effect from the notified commencement date.

Customs exemption reduces duty on specified sulphur and mineral phosphate imports for fertilizer use under statutory power.
Exemption under sub-section (1) of Section 25 of the Customs Act, 1962 partially waives customs duty on specified imports by reducing the duty to the rates set in the notification for goods under the First Schedule to the Customs Tariff Act. The Table lists sulphur (excluding insoluble sulphur) and mineral phosphates imported in forms indicative of fertilizer use and prescribes the reduced duty treatment and the notification's commencement date.

Customs exemption for wines and spirituous beverages limits payable duty on specified imports under tariff headings.
The Central Government exempts specified wines and spirituous beverages from that portion of customs duty in excess of amounts calculated at the rates set in the Table, by capping payable duty at the listed per-litre or ad valorem rates for the identified tariff headings and descriptions of goods.

Customs duty exemption limits duty on imported molasses to a capped ad valorem rate under government notification.
Exempts imported molasses, other than flavoured or coloured molasses falling under Heading No. 17.03, from that portion of customs duty in excess of the amount calculated at the rate of 60% ad valorem, exercised under sub section (1) of Section 25 of the Customs Act, 1962, as a public interest exemption effective from the stated commencement date.

Customs exemption limits duty on pharmaceutical plant and parts imports to a specified ad valorem rate.
Exemption from customs duty is granted for plant materials and parts used primarily in pharmacy or as insecticidal, fungicidal or similar agents, limiting the duty payable by exempting the portion in excess of the amount calculated at the rate of 60% ad valorem for goods falling under the specified tariff heading, pursuant to Section 25(1) of the Customs Act, 1962, and taking effect on the date stated in the notification.

Customs exemption for betelnuts limits duty to specified per kilogram caps, reducing import duty exposure on betelnut imports.
Exemption for imported betelnuts under sub heading 0802.90 limits customs liability by exempting the portion of duty in excess of specified per kilogram caps applicable under the standard rate and under the preferential rate of duty. The Central Government exercises its statutory exemption power to impose these per kilogram duty ceilings for betelnut imports, with the measure taking effect from the notified commencement date for the specified tariff classification.

Customs exemption for ivory powder and waste caps payable import duty at a specified ad valorem rate.
Exemption relieves imports of ivory powder and waste of customs duty in excess of a capped ad valorem amount when the standard tariff rate applies, limiting the maximum payable duty on that commodity and operating by reference to the customs tariff classification.

Customs duty exemption caps import duty on listed chemical and mineral goods by specifying maximum ad valorem rates.
The notification exempts specified imported goods from customs duty to the extent that duty in the First Schedule exceeds the amount calculated at the ad valorem rates set in the Table, thereby capping effective duty for enumerated chemical, mineral and allied products; a proviso preserves exemptions granted by other notifications.

Customs notification amendment directs omission and insertion of specified schedule entries, taking effect on 28 February 1986.
The Central Government, exercising the powers conferred by sub section (1) of Section 25 of the Customs Act and sub section (4) of Section 43 of the Finance Act, directs amendments to Notification Nos. 158 Customs and 163 Customs: specific serial entries in each Schedule are to be omitted and new notification entries inserted at designated positions. The notification prescribes the precise entries to be removed and the new entries to be added, and provides that these amendments take effect on 28 February 1986.

Customs exemption for specified electrical goods reduces payable duty to prescribed tariff rates under Chapter 85.
Partial customs duty exemption reduces duty to the amount calculated at the table rate for specified Chapter 85 electrical goods. Item 1 covers insulated copper conductors (including coaxial cable and connector-fitted products) at the table ad valorem rate. Item 2 covers a wide range of electrical apparatus and components, including switching and protective devices, resistors (other than heating resistors), printed circuits, control panels, various lamps, electronic valves and tubes, photo-cells, non-copper insulated conductors, carbon electrical articles, insulators, insulating fittings, conduit tubing lined with insulation, and single-function appliances under Heading 85.43, subject to specified exclusions.

Customs tariff amendment alters classification by substituting a tariff heading and defining steel sheet for exemption.
The Central Government amends a customs exemption notification by substituting tariff figure "72" with "73" and inserting an Explanation defining "steel sheet" as rolled products of any thickness and, where rectangular, of width exceeding 500 millimetres, while excluding coiled semi finished hot rolled rectangular products of at least 1.5 millimetres thickness, width over 500 millimetres and weight not less than 500 kilograms per piece; the amendment takes effect on 28 February 1986.

Customs tariff amendment revises origin-determination schedule entries, substituting specified tariff headings to align origin rules.
Amendment to the Customs Tariff (Determination of origin of the United Arab Republic and Yugoslavia) Rules, 1976, substitutes specified tariff-heading figures in column (2) of Schedule A: serial 1 replaced by 25.10, serial 2 by 25.20, serial 3 by 25.26, and serial 4 by 27.14, with the amendment named and given a February 1986 commencement date.

Tariff classification amendment reclassifies photographic and cinematographic goods changing their customs heading for tariff application.
Amendment substitutes the tariff entry in the Table annexed to Notification No. 323 Customs (Department of Revenue and Banking), replacing the figures in column (2) for photographic or cinematographic goods with a different tariff heading, thereby revising their classification for customs purposes; the notification also states the specific date on which this substitution takes effect.

Preferential import duty rates for specified goods from Mauritius, Seychelles or Tonga subject to origin rules.
The notification exempts specified goods imported from Mauritius, Seychelles or Tonga from customs duty in excess of prescribed ad valorem rates listed in the annexed Table, conditional on the importer proving compliance with the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977 to the satisfaction of the proper officer of customs.

Customs exemption scope expanded to include additional duty under section 3, extending relief in listed notifications.
The notification substitutes the operative phrase in eleven earlier exemption notifications so that each now provides exemption from the whole of the duty of customs specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, thereby harmonising the scope of exemption across the listed notifications; the Central Government issues the amendment under its statutory power and sets a commencement date for the change.

Customs duty exemption wording updated to extend exemption to customs tariff duties and additional duty, effective as amended.
The Government substitutes the prior phrasing in nineteen listed customs notifications with unified wording exempting imports "from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975; and from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act." The amendment is made under the powers of section 25(1) of the Customs Act, 1962 and takes effect on the date specified in the notification.