Rescission of exemption notifications withdraws listed customs tariff exemptions and restores default customs regulatory treatment.
Central Government, invoking Section 25(1) of the Customs Act, 1962, rescinds specified customs exemption notifications listed in the Schedule, thereby terminating the legal effect of those miscellaneous exemption instruments and restoring the default regulatory position under the Customs Act for the goods or circumstances previously covered; the notification specifies an operative commencement date for the rescission.

Customs exemption for specified food processing and packing machinery caps ad valorem duty and waives additional duty on import.
The Central Government exempts specified goods under Chapter 84 from that portion of ad valorem customs duty in excess of an amount calculated at a ten percent ad valorem benchmark and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, when imported into India; the notification lists specific food processing and packing machines and is effective from 28 February 1986 to 31 March 1986.

Customs duty exemption for specified dry fruits limits payable duty to prescribed standard or preferential rates on import.
Exemption notification caps customs duty on specified imported dry fruits by exempting amounts in excess of sums calculated at prescribed standard or preferential rates for each listed tariff sub heading; the annexed table specifies commodities (various dates, dried figs, prunes and grapes, sultanas, and certain pomegranates) together with their standard and preferential duty ceilings expressed ad valorem or per kilogram, and states the date the notification comes into force.

Customs duty exemption for specified nuts and dried fruits limits payable duty to prescribed per kilogram rates on import.
The Central Government exempts specified almonds and raisins imported under identified First Schedule headings by capping customs duty to prescribed per-kilogram amounts: separate rates apply where the standard duty is leviable and where a preferential duty is leviable, with the exemption effective from the stated commencement date.

Customs duty exemption for imports of kernite, colemanite and specified sulphur modifies payable tariff rates under the First Schedule.
Exemption notification under the Customs Act adjusts duties on goods in Chapter 25 of the Customs Tariff by limiting customs liability to the duty rate specified in the annexed Table. The Table covers kernite (including concentrates) and colemanite (including crude calcium borate) at a reduced ad valorem rate, and sulphur of all kinds excluding insoluble sulphur at nil duty. Applicability is determined by classification under the First Schedule and the exemption operates by capping payable duty to the Table-specified rate.

Customs exemption for specified agricultural imports removes import duty on raw cashewnuts and Bedana pomegranates effective from notified date.
The Central Government exempts raw cashewnuts and the Bedana variety of pomegranates, falling within Chapter 8 of the First Schedule to the Customs Tariff Act, from the whole of the customs duty leviable on their importation, exercised in the public interest; the notification specifies a commencement date for the exemption.

Customs exemption for specified electrical goods limits duty rates on aeroplane wireless apparatus and educational records.
The Central Government exempts specified electrical goods in Chapter 85 from customs duty in excess of stated ad valorem rates: wireless transmission apparatus for permanent fitment on aeroplanes at 3% ad valorem; complete wireless receivers for permanent fitment on aeroplanes at 41/2% ad valorem; and records for talking machines used for educational purposes (other than music records) at NIL. The exemption is granted under the Customs Act as a partial limitation on duty otherwise leviable and takes effect on 28 February 1986.

Customs tariff amendment: substituted chapter/heading entries and added precise definitions to fix exemption scope.
Amendment to a customs exemption notification substitutes numerous tariff chapter or heading entries in the Table, changes the column heading to "Chapter or Heading No.", omits one serial entry, and replaces a parenthetical exclusion with a specified textual exclusion. It adds definitions of high carbon steel, coils for re-rolling, universal plates, sheets and plates, and hoop and strip to determine classification and eligibility for the substituted entries, and specifies the notification's entry into force date.

Customs duty exemption caps import tariffs for specified Chapter 90 instruments and scanners, reducing payable duty on those goods.
The Central Government exempts, for imports falling within Chapter 90, that portion of customs duty in excess of the amount calculated at the ad valorem rates specified in the Table: colour scanners for the printing industry at 60% ad valorem; measuring instruments, instruments used for measuring and checking, all medical, dental, surgical and veterinary instruments and appliances, and voltmeters for switchboards over 250 volts each at 40% ad valorem. The notification is effective from its stated commencement date in February 1986.

Customs tariff exemption: Odelea and Fundus cameras relieved from excess ad valorem duty and additional duty on import.
Odelea Camera and Fundus Camera, used for medical and surgical purposes and falling within Chapter 90 of the Customs Tariff, are exempt on import from so much of the ad valorem customs duty specified in the First Schedule as exceeds 40 per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act; the notification takes effect on 28 February 1986.

Customs exemption for milk foods for infants and invalids removes import customs duty on such canned or bottled products.
Exemption of customs duty is granted for milk foods intended for infants and invalids, including canned or bottled forms, when imported into India, by Notification No. 116/86 Cus dated 17 2 1986; such goods falling within Chapter 21 of the First Schedule to the Customs Tariff Act are exempt from the whole of the customs duty leviable under that Schedule, effective 28 February 1986.

Customs exemption for mineral fuels limits payable duty on specified imported oils to corresponding prescribed rates.
The Central Government exempts specified imported mineral fuels and petroleum products from customs duty to the extent that duty exceeds the amounts calculated at the rates specified in the notification's table. The table ties particular tariff headings to either the rate at which excise duty is leviable or to fixed ad valorem percentages and lists technical qualification criteria for certain fuels (flash point, smoke point, viscosity, carbon residue, colour) determined by prescribed tests.

Customs exemption amendment substitutes list of dye intermediates and defines 'hoops' under tariff notification for imports.
The notification amends the earlier customs exemption table by substituting serial No. 2(23) with a detailed list of specified dye intermediates and related compounds and adds an Explanation defining "hoops" as rolled rectangular-section products with specified maximum thickness and width and proportional dimensions; the amendment takes effect on the stated commencement date.

Customs duty exemption limits applied to specified machinery and computers, reducing payable duty to listed ad valorem rates on import.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified machinery and mechanical appliances from customs duty to the extent that duty exceeds amounts calculated at the ad valorem rates set in the notification; a table limits payable duty on identified tariff headings-fuel pumps for aircraft engines, gas compressors for air conditioning, self contained air conditioners, non domestic refrigerating equipment, and computers-by prescribing the corresponding ad valorem rates.

Customs duty exemption limits ad valorem liability for specified electrical equipment on import, subject to use and beneficiary conditions.
Exempts specified electrical goods under Chapter 85 from customs duty in excess of a capped ad valorem rate, subject to conditions: as to wireless and communications equipment imported for setting up a satellite-earth station and electric traffic control equipment imported for the Railways; the exemption operates by limiting duty payable to the rate shown in the notification table and specifies its commencement date.

Customs duty exemption limits duty on specified machinery imports for fisheries, refrigeration components and industrial precipitators under tariff notification.
Notification under the Customs Act, 1962 exempts specified machinery and mechanical appliances from customs duty to the extent that duty exceeds the amount calculated at the prescribed reduced rate for listed tariff sub-headings; covered items include outboard motors for State Fisheries Corporations (for fishing boats), compressor component parts for refrigeration and air conditioning above 7.5 H.P., and industrial electrostatic precipitators, with the notification effective from the stated commencement date.

Project assessment under customs tariff notified for specified infrastructure and technology projects, enabling project-based import assessment.
Central Government notified specified infrastructure and technology projects for assessment under sub-item (6) of a tariff heading in the First Schedule to the Customs Tariff Act, 1975, citing economic development. The notification identifies diverse projects - ports, pipelines, water and sewerage, satellite and telecommunication systems, gas pipeline works, a sponge iron pilot plant and a national dairy project - and brings those projects within the tariff heading's project-assessment mechanism effective from the stated commencement date.

Customs duty exemption for listed cinematographic equipment limits import duty to a specified ad valorem rate on those goods.
Central Government exempts specified Chapter 90 goods on importation by limiting customs liability to the amount calculated at the ad valorem rate shown in the table; the exemption covers cinematographic laboratory machines (film printing, cleaning, reducers/enlargers, analysers, sound splicing punches), automatic film processors for printing, and cinematographic post production equipment (editing machines, rerecording/scoring/dubbing equipment, and sound mixing units).

Amendment to exemption notifications clarifies technical definitions of furnace oil, lubricating oil, steel products and strips.
Amendment to multiple customs exemption notifications adds or substitutes Explanations to clarify the scope of exempted goods by inserting technical definitions: furnace oil is defined by flash point, smoke point, carbon residue, colour and viscosity criteria; lubricating oil is defined by ordinary use for lubrication and exclusion of oils below a flash-point threshold; rolled ferrous products-sheets, plates and strips-are defined by product form and dimensional limits; and high carbon steel is defined by carbon and impurity content.

Imports against advance licence: First Schedule tariff headings revised, substituting and omitting entries and adding laboratory chemicals.
Amendment revises the First Schedule to the miscellaneous exemption notification for imports against advance licence, substituting the column 3 heading to "Chapter or Heading No. of the First Schedule to the Customs Tariff Act, 1975," replacing numerous serial entries with updated chapter or heading references and commodity descriptions (with specified exclusions), omitting a listed group of serial entries, substituting several serial entries with expanded descriptions, inserting a new serial for laboratory chemicals, and prescribing the notification's date of coming into force.