Customs exemption caps duty on specified electrical machinery imports by fixing maximum ad valorem rates under delegated power.
Exemption notification caps customs duty on specified Chapter 85 electrical machinery imports by exempting the portion of duty exceeding the stated ad valorem rates for each listed item, enumerating affected goods including starting and ignition equipment for aircraft and tractors, certain wireless apparatus and components, paper capacitors, and pre-recorded cassettes for educational film strips.

Customs duty exemption for disabled importers subject to medical certification enabling import of essential assistive equipment.
Notification No. 105/86-Cus exempts specified assistive goods imported by a handicapped or disabled person for personal use from customs duty under the First Schedule to the Customs Tariff Act, 1975 and from additional duty under Section 3, subject to production of a certificate from an authorized medical officer confirming the disability and that the goods are essential to overcome it; listed goods include braille equipment, electronic aids, optical and environmental sensors, arithmetic and geometrical aids, measuring and drafting aids, specially adapted clocks and watches, orthopaedic appliances, wheelchairs, and artificial electronic larynx and spares.

Customs exemption for specified fertilisers ensures nil duty on imports subject to use-based conditions and for production of complex fertilizers.
Notification exempts specified Chapter 31 fertiliser goods from customs duty beyond a reduced rate by prescribing a Nil rate for listed items when imported, subject to entry-specific conditions: imports must be for use as manure or for production of complex fertilizer, may need to be in a form indicative of manurial use, and in some cases must be cleared and used solely as manure; the exemption operates only to the extent and under the limitations set out in the Table.

Customs amendment directives: widespread substitution of tariff headings and revisions to exemption notifications revise classification rules.
Central Government, exercising powers under the Customs Act, directs precise textual amendments to specified prior exemption notifications by substituting, omitting or inserting tariff chapter and heading references, revising Table entries and adding or altering Explanations to clarify classification terms; the instrument systematically updates listed notifications to reflect revised tariff nomenclature and definitions and comes into force on the date prescribed.

Auxiliary duty exemption for specified electrical machine parts on import when proven for initial setting up, limiting duty to the amount on complete articles.
Exemption from auxiliary customs duty is provided for specified parts imported for the initial setting up, assembly, or manufacture of certain electrical machinery, subject to exclusion of listed semiconductor devices and proof to the Assistant Collector that the parts are so required; the relief covers only the portion of auxiliary duty in excess of that calculated on the article when imported complete and is subject to the conditions of the governing notification.

Auxiliary duty exemption for parts used in initial setting up or assembly, subject to proof to customs and prescribed conditions.
Exempts from auxiliary duty parts (excluding certain semiconductor and related devices) imported for initial setting up, assembly or manufacture of specified articles, when proved to the Assistant Collector of Customs to be so required; exemption limited to the portion of auxiliary duty in excess of that leviable on the finished article and subject to conditions in the related government notification. The Schedule delineates eligible tariff headings and specified items covered by the exemption.

Auxiliary duty exemption limits excess customs duty on listed imported goods by prescribed capped rates, effective from the notification date.
Exempts listed imported goods from auxiliary customs duty to the extent that such duty exceeds the percentage rates specified in the annexed Table; the exemption applies to goods identified by First Schedule chapter, heading or sub heading entries and differentiates rates by commodity groups and by electrical or non electrical instrument counterparts, with the notification specifying its date of commencement.

Customs exemption for non optically worked optical glass caps payable duty at a specified ad valorem rate upon importation.
Exempts imports of optical glass and elements thereof that are not optically worked, falling in Chapter 70 of the Customs Tariff, from customs duty to the extent that such duty exceeds an amount calculated at a capped ad valorem rate; issued under Section 25(1) of the Customs Act and given an effective commencement date.

Warehousing station designation: Halol declared, enabling application of the customs warehousing regime and regulatory handling of goods.
Declaration under the Customs Act designates Halol in Panchmahal District, Gujarat as a warehousing station, bringing the location within the customs warehousing regime and subjecting it to the regulatory framework and handling procedures for declared warehousing stations.

Tariff amendment: Specified parts of Heading 84.62 now subject to enhanced customs duty and per part additional levy.
Amendment prescribes new duty treatment for Sub heading No. 3 of Heading 84.62: specified bearing parts and sub assemblies described by reference to items 1(a)-1(d) attract a composite charge of 150 percent ad valorem plus a differentiated fixed levy per part or sub assembly, while all other goods under the sub heading attract 150 percent ad valorem duty, replacing the prior table entry in the relevant customs notification.

Duty-free baggage allowance increased by amendment to the Baggage Rules, raising value thresholds and stay-based concessions.
The Baggage (Second Amendment) Rules, 1986, amend rule 3 of the Baggage Rules, 1978 to increase specified duty free value thresholds, provide higher allowances when the period of stay exceeds three days by substituting second sub clauses, and omit the former third sub clauses; parallel substitutions and deletions are made in clause (aa) of the proviso below clause (b). The rules commence on publication in the Official Gazette and are made under section 79(2) of the Customs Act, 1962.

Baggage transit rules amended to add Hyderabad and Cochin to named customs-station locations upon Gazette publication.
The 1986 amendment to the Baggage (Transit to Customs Stations) Regulations substitutes the phrase "or Trivandrum" wherever it appears in the 1967 Regulations with the expanded wording ",Trivandrum, Hyderabad or Cochin", thereby adding Hyderabad and Cochin to the list of named locations applicable to baggage transit at customs stations; the amendment is made by the Central Board of Excise and Customs under the Customs Act and comes into force on publication in the Official Gazette.

Import exemption for material handling equipment clarified; substitution lists eligible capital goods for export-linked imports.
Amendment substitutes Serial No. 6 in the annexed Table to specify material handling equipment-fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers-as the qualifying imported capital goods for export-linked customs relief under the notification.

Exchange rate determination for Russian rouble under customs law sets the conversion basis for customs valuation and procedures.
Determines the official conversion rate for one Russian rouble into Indian currency for the purposes of section 14 of the Customs Act, 1962, prescribing rupees 12.5231 as the rate to be applied in customs conversions and superseding the earlier Ministry of Finance Department of Revenue notification.

Tariff Rate Amendment imposes uniform ad valorem duty on specified non ferrous articles, replacing the prior exemption table.
Amendment substitutes the tariff Table in Notification No. 44/83 Customs to list specified sub headings and headings within Chapters 78 and 79 of the Customs Tariff Act and prescribes an ad valorem rate against each listed tariff entry, effectuated by the Central Government under its statutory power.

Customs amendment adds a new Schedule entry under Customs Act powers, inserting notification reference for exemption.
The Central Government, under section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985, amended Notification No. 158-Customs (24 May 1985) by inserting a new Schedule entry: Serial No. 254 referencing Notification No. 33/86-Customs dated 7 February 1986, to follow Serial No. 253.

Exemption for commercial samples: duty relief allowed subject to value and unit limits on imports.
Exemption of bona fide commercial samples and prototypes from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3 of that Act when imported by post or in an aircraft by manufacturers of export goods, subject to: (i) value of each sample or prototype not exceeding two hundred rupees, and (ii) not more than two units of each type of sample or prototype with value within that limit being imported.

Customs exemption for imported spinning waste caps payable duty at prescribed ad valorem ceiling on tariff heading.
Exempts imported spinning waste (hard waste) falling under the designated tariff heading from that portion of customs duty which exceeds the amount calculated at the ad valorem rate specified in the First Schedule, thereby capping the duty payable on such imports under the statutory power exercised by the Central Government.

Specified goods disposal: classes of seized items may be promptly disposed due to perishability, hazard, depreciation, or storage constraints.
Specification under section 110(1A) of the Customs Act identifies classes of seized goods that may be promptly disposed of by the proper officer when their perishable or hazardous nature, depreciation over time, storage constraints, or high value justify accelerated disposal, and lists the specific categories in the Schedule, including electronics, precious metals and stones, drugs, currency, conveyances, batteries, software, petroleum products, woods like red sander and sandalwood, fireworks, ammunition, explosives and goods not collected after provisional release.

Commencement of Act: commencement date appointed for Customs Tariff Amendment Act by notification under enabling provision.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Customs Tariff (Amendment) Act, 1985, appoints the 28th day of February, 1986, as the date on which the said Act shall come into force by notification.