Exemption restriction: customs relief for hoops and strips excludes items that are galvanized, painted, coated, or lacquered.
The exemption does not apply to the hoops and strips at Sl. No. 6 of the Table when those hoops and strips are galvanized, painted, zinc alloy coated, aluminium alloy coated, colour coated, plastic coated, or lacquer coated, by way of a proviso added to the original notification.

Customs exemption for low-carbon steel imports limits duty to specified reduced rates for defined sheets and plates.
Central Government exempts imported iron and non-alloy steel products with less than 0.6% carbon within Chapter 72 by limiting customs duty to the reduced rates specified in the Table for listed categories of sheets and plates, subject to an express exclusion of coated or surface-treated sheets and an explanatory definition of "sheets and plates".

Exchange rate determination for Russian rouble under customs law: government fixes conversion rate for customs purposes.
The Central Government fixes the rate of exchange for conversion between the Russian rouble and Indian currency for customs purposes under section 14, superseding the earlier notification and specifying an effective date on which the new conversion rate is to apply for computation of duties and related obligations.

Customs amendment adds rock phosphate and sulphur to notified fertilizer goods, altering scope of customs notification.
The Central Government, invoking section 7 of the Customs Act, 1962, amends Notification No.120 Customs (1 May 1984) by inserting the words "rock phosphate and sulphur" immediately after the word "fertilizers", thereby extending the notification's coverage to those substances.

Customs amendment adds articles of jewellery and imitation jewellery to the list of notified exempt goods under existing customs notification.
Amendment inserts articles of jewellery and imitation jewellery into the Table of Notification No. 75-Customs by adding a new sub-item (xxiii) at Serial No. 1, column 3, and omitting a terminal conjunction in sub-item (xviii), effected under clause (a) of section 7 of the Customs Act, 1962.

Exchange rate amendment for Singapore dollars updates the notified customs valuation rate and sets a new effective commencement.
Amendment substitutes the exchange rate entry for Singapore Dollars in the Schedule to Notification No. 64/88-Customs (N.T.), invoking sub-section (2) of section 20 of the Indian Stamp Act, 1899 and sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, to designate Singapore Dollars with a rate of 12.955 effective from 21-11-1988.

Customs exemption expanded to cover materials yielding edible oils, broadening operative condition language and scope of relief.
Amendment expands the exemption to include materials from which edible oils can be extracted and substitutes condition wording, replacing references to "the oil" with "such oil or such material, as the case may be," thereby broadening the description of exempted goods and aligning the operative conditions with the extended scope.

Customs classification of gold and silver articles expanded to include jewellery and articles regardless of gemstone settings.
Central Government, under section 7 of the Customs Act, 1962, amends Notification No. 75/75-Customs by substituting, at Serial No. 2, column 3, item (b), sub-item (iii), a provision covering articles of gold and silver jewellery and articles of gold and silver, whether or not set with precious or semi-precious stones.

Advance licence replenishment: holders may use or dispose replenished exempt materials under import export policy provisions.
Amendment substitutes the proviso in condition (d) to allow a holder of an Advance Licence who imports exempt materials for replenishment of materials used in manufacture of exported resultant products to utilise or dispose of the replenished materials in accordance with paragraph 244 of Chapter XIX of the Import & Export Policy.

Customs exemption: automatic vegetable fryers added to the exemption schedule by amendment under Customs Act authority.
An amendment inserts Automatic Vegetable fryers as Sl. No. 38 into the Table of Notification No. 125/86-Cus by Notification No. 304/88, the Central Government exercising its Customs Act authority to expand the miscellaneous exemption schedule and include this item within the tariff/exemption framework.

Customs duty amendment raises the per kilogram supplementary charge in the specified tariff entry, altering the combined rate accordingly.
The Central Government, under the statutory power in section 25(1) of the Customs Act, 1962, issues Notification No. 303/88 Cus. to substitute a higher per kilogram component for the tariff entry at Serial No. 10 in the Table to Notification No. 88 Customs, thereby modifying the combined ad valorem plus per kilogram duty for that entry.

Exchange rate adjustment: revised foreign currency equivalents published, replacing prior schedule and taking effect from the notified date.
The notification amends an earlier customs notification by substituting specified Schedule entries to set revised exchange rate equivalents for listed foreign currencies and declares the substituted Schedule effective from the notified date, thereby replacing the prior schedule's rates for the identified currencies under the applicable statutory provisions.

Customs exemption amendment adds seeds of pulses to notified tariff exemptions under central statutory power.
Amendment inserts Seeds of pulses as Sl. No. 6 in the Table to Notification No. 265/88-Cus., thereby adding seeds of pulses to the list of items covered by that miscellaneous customs exemption. The Central Government made this change under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.

Customs exemption scope expanded to include chemically modified Polyphenylene Oxide by substitution in the notification table.
The Central Government, under section 25(1) of the Customs Act, amends Notification No. 88-Customs by substituting in the Table at S. No. 03, column (2), the words "polyphenylene oxide" with "Polyphenylene oxide including chemically modified Polyphenylene Oxdie", thereby expanding the description of goods covered by that exemption.

Power Projects definition narrowed, excluding captive power plants from the customs notification's exemption scope.
The Government substitutes the explanation to Notification No. 67/87-Cus., providing that the term 'Power Projects (including Gas Turbine Power Projects)' shall not include Captive Power Plants set-up by projects engaged in activities other than power generation, thereby excluding such captive plants from the scope of the notification's provisions.

Tariff amendment substitutes the ad valorem duty entry in a customs exemption notification, altering the tariff specification.
Amendment substitutes the entry in column (4) against serial number 62 in the Table annexed to Notification No. 136/86-Cus with the ad valorem description "60% ad valorem," effectuated by Notification No. 299/88 dated 1-11-1988 under the Customs Act rulemaking authority.

Customs tariff amendment reduces ad valorem rate under Customs Act, altering the previously notified exemption level.
The Central Government, invoking its statutory power under the Customs Act and acting in the public interest, amends Notification No. 52/87-Customs by substituting the ad valorem figure specified in the opening paragraph with a different ad valorem rate; no other provisions of the original notification are changed.

Auxiliary duty amendment adds a new schedule entry to extend a customs exemption by cross-reference.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962 read with the Finance Act, 1988, amends Notification No. 159/88-Customs by inserting an additional schedule entry that cross-references the specified customs notification, thereby adding that notification to the exemption schedule without restating substantive exemption conditions.

Customs exemption for specified pharmaceutical inputs allows reduced ad valorem duty and waives additional duty when used in drug manufacture.
Central Government exempts specified goods in Chapter 29 or Chapter 30 from customs duty exceeding 25 percent ad valorem and from the additional duty under section 3 where imported for manufacture of drugs and hormones, subject to an importer undertaking to use the goods for that purpose, maintain and produce certified records of receipt and consumption within three months (or extended period) as required by the Assistant Collector of Customs, and to pay on demand the duty difference if the conditions are not met.

Exchange rate amendment sets the Australian dollar conversion rate under statutory powers, effective from the notified date.
Amendment substitutes the Schedule entry for serial No. 2 to set the Australian dollar exchange rate for use in customs and related statutory calculations; the substitution is made under statutory powers and specifies the date from which the new rate is effective.