Specification of perishable and hazardous goods for expedited customs seizure to prevent loss, deterioration, or misuse of high risk items.
The Central Government specifies categories of goods subject to seizure under the Customs Act when perishability, depreciation, storage constraints or high value warrant special control. The Schedule lists liquors; photographic films; patent or proprietary medicines; batteries; watches; zip fasteners; electronic goods and components; gold and silver; dangerous drugs; conveyances; man-made yarn and fabric; bulk drugs and chemicals; currency; diamonds and precious stones; ball bearings; cellular phones; software; petroleum products; red sander; sandalwood; and goods with unclaimed provisional release within one month.

Customs notification amendment inserts wrist watch dials into the exemption table under statutory customs authority.
The Central Government, invoking clause (a) of section 7 of the Customs Act, 1962, issues Notification No. 23/86 Cus (1 2 1986) amending Notification No. 75 Customs (3 7 1975) by inserting, against Serial No. 2 in column 3, item (b), after sub item (vi) a new sub item (vii): "wrist watch dials", thereby adding that item to the Table annexed to the earlier notification.

Warehousing station designation: Rohtak city classified for customs tariff and related exemption provisions under a customs notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares Rohtak city in Haryana to be a warehousing station by customs notification, thereby classifying the locality for purposes of customs tariff and related exemption provisions applicable to designated warehousing stations.

Customs exemption for exported coffee caps payable duty per quintal, superseding an earlier notification and limiting levy.
Exempts coffee exported from India from customs duty to the extent that duty exceeds a specified cap per quintal, issued under powers conferred by the Customs Act and superseding the prior notification.

Extension of exemption effective date: specified customs exemption notifications amended to defer their commencement under delegated powers.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of notifications 268/84-Customs, 74/85-Customs and 75/85-Customs by substituting the figures, letters and words "1st day of January, 1986" with "1st day of January, 1987", thereby deferring the commencement date of the specified exemptions.

Extension of customs exemption period for alpha pinene and turpentine by substituting the operative expiry date.
Amendment of a customs exemption notification under sub section (1) of section 25 of the Customs Act, 1962: paragraph 2 of Notification No.19/85 Customs is amended by substituting the date "1st February, 1986" with "31st day of March, 1987," thereby extending the period of the exemption applicable to alpha pinene and turpentine.

Import condition: customs exemption limited to imports used for manufacture of specified penicillin intermediates APA, ADCA, ACA.
Amendment to Notification No. 11/86-Customs inserts the words "for the manufacture of 6 APA or 7 ADCA or 7 ACA" after "when imported into India", thereby conditioning the import treatment of Potassium Penicillin G/V first crystals on their being brought in for manufacture of the specified penicillin intermediates under the authority of section 25(1) of the Customs Act, 1962.

Auxiliary duty added to customs exemption schedule by notification amendment, changing tariff treatment under existing exemptions.
The Central Government, invoking powers under the Customs Act and the Finance Act, issues Notification No.25/86 Cus (23 1 1986) to amend Notification No.162/85 Customs by inserting after Serial No.19 a new Serial No.20 referring to Notification No.24/86 Customs, thereby adding an auxiliary duty entry into the Schedule to the earlier exemption notification in the public interest.

Customs exemption for imported steel sheets permits reduced duty when used to manufacture fuel-efficient small cars and vans.
Exempts imported steel sheets and blanks within Chapter 73 from specified parts of customs duty and from additional duty when used to manufacture body panels of fuel-efficient motor cars and vans, subject to certification of an approved programme, a central excise usage certificate confirming incorporation into the vehicles, payment of duty on waste or refuse, and compliance with prescribed fuel-efficiency test procedures conducted by designated testing establishments; the exemption is time-limited.

Rate of exchange determination fixes the Russian rouble conversion rate for Customs Act currency valuation purposes.
The Central Government fixes the rate of exchange for one Russian rouble into Indian currency at rupees 12.1527 for purposes of the Customs Act, 1962, and supersedes the prior notification dated 15th November, 1985.

Baggage allowance restrictions for certain electronic goods; unaccompanied baggage excluded and firearm cartridge limits added.
Amendments restrict duty-free import of one Colour Television Set, Video Cassette Recorder, Video Cassette Player or Video Camera to only up to five hundred rupees of value and exclude unaccompanied baggage from this concession; cartridges of firearms exceeding fifty units are added to the lists in Rule 4A(2) and Rule 9. The rules are made under section 79(2) of the Customs Act, 1962 and commence on 15 February 1986.

Baggage exemption rules amended to broaden descriptive terms, revise pronouns and remove a clause affecting exemptions.
The Baggage (Conditions of Exemption) Amendment Rules, 1986 amend Rule 2 of the 1975 Rules by substituting the description "a T.V. set" with "other goods", changing singular pronoun phrasing to plural, omitting a terminal "or", and by deleting clause (c) of Rule 2. The amendments are enacted under the statutory power in section 79(2) and commence on publication in the Official Gazette.

Effective rate of duty for passengers' baggage increased: higher ad valorem charges and a new cartridge provision take effect.
Amendment substitutes tariff entries to set the effective rate of duty for passengers' baggage: 130% ad valorem on the first specified monetary threshold for baggage other than unaccompanied baggage and 200% ad valorem on unaccompanied baggage; and inserts a provision in paragraph 2 adding cartridges of firearms exceeding fifty. The changes are made under section 25(1) of the Customs Act, 1962 and come into force on the stated February 1986 date.

Auxiliary duty amendment removes a specified entry from the customs exemption schedule, altering the prior notification's schedule.
The Central Government, invoking powers under the Customs Act and the Finance Act, amends Notification No. 161/85-Customs by omitting S. No. 9 and the entry relating thereto from the Schedule, thereby deleting that item from the miscellaneous exemption framework for auxiliary duty.

Rescission of customs notification withdraws prior exemption notification as a public interest exercise of statutory power.
The Central Government, invoking its authority under sub section (1) of section 25 of the Customs Act, 1962, being satisfied that it is necessary in the public interest, hereby rescinds Notification No. 202/84 Customs dated 19th July 1984, withdrawing the miscellaneous exemption created by that earlier notification.

Warehousing station declaration converts the export processing zone into a customs warehousing area under section nine.
The Central Board of Excise and Customs, invoking powers under section 9 of the Customs Act, declares the FALTA Export Processing Zone-previously designated a free trade zone-to be a warehousing station, thereby placing the zone within the customs warehousing regulatory framework.

Warehousing station designation: Madras Export Processing Zone declared a warehousing station under the Customs Act by notification.
The Central Board of Excise and Customs, invoking powers under section 9 of the Customs Act, 1962, notifies that the Madras Export Processing Zone, already specified as a free trade zone, is declared to be a warehousing station, effective by the notification dated 18-1-1986.

Customs additional duty exemption for specified antibiotic imports, relieving listed pharmaceuticals from additional tariff on import.
Notification exempts specified pharmaceutical goods falling within Chapters 29 and 30 from the whole of the additional duty leviable on import, granted by the Central Government in the public interest. The exemption applies specifically to cephalexin tablets, capsules and syrups; cloxacillin sodium capsules, syrups and injections; and cephaloridine injections when imported into India.

Customs amendment powers revise exemption schedules, omitting specified drug entries and substituting a tariff item under statutory authority.
Under section 25(1) of the Customs Act, 1962, the Central Government amends prior exemption notifications by omitting specified entries from Notification No. 45-Customs (Sl. Nos. 23 and 24), omitting specified drug items from Notification No. 208-Customs (item Nos. 23, 24 and 34 under "A. Life Saving Drugs or Medicines"), and substituting the entry for Sl. No. 14 in Notification No. 57-Customs with "14. 7 ACA and 7 ADCA."

Customs notification amendment: Government updates exemption schedules and adds tariff entries affecting antibiotic imports under customs law.
Central Government amends prior customs notifications by inserting a new notification reference into an exemption schedule, substituting schedule entries to list specific antibiotics, and adding a tariff table entry designating 6-Amino Penicillinic Acid (6-APA) under the stated heading with an ad valorem duty based on the goods' value determined under customs valuation.