Customs exemption amendment removes a scheduled entry for goods used in pesticide manufacture under Customs Act authority.
The Central Government, invoking Section 25(1) of the Customs Act, 1962, amends Notification No. 464/86-Customs by omitting Sl. No. 12 and the related entry in the Schedule; the amendment, notified as No. 260/89-Cus. dated 1-11-1989, concerns specified goods for manufacture of pesticides.

Rescission of customs exemption under Section 25(1) withdraws prior paraxylene notification, removing previous tariff relief.
The Central Government, invoking its power under Section 25(1) of the Customs Act, 1962, has rescinded the earlier notification granting a miscellaneous exemption for paraxylene, thereby withdrawing the prior tariff relief that had been extended by Notification No. 251/86-Customs.

Tariff amendment revises ad valorem effective rate for specified goods by substituting the entry in prior notification.
The Central Government, under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 136/86-Customs by substituting in the Table the entry in column (4) against S. No. 58B with the new ad valorem rate "35% ad valorem."

Customs amendment revises goods description under presumptive seizure provisions and extends the proviso time period.
The Customs (Amendment) Act, 1989 makes two limited amendments to the Customs Act, 1962. In section 123(2), the words "diamonds, manufactures of gold or diamonds" are replaced with "and manufactures thereof", revising the description of the goods covered by that provision. In section 135(1), clause (i) of the proviso substitutes three years for one year, extending the period specified in the proviso.

Customs notification amendment inserts a referenced prior notification and omits a specified schedule entry altering exemption lists.
Notification No. 257/89 amends the Schedules to Notifications 159/89-Cus. and 161/89-Cus. by inserting a new serial entry in the Schedule to 159/89-Cus. identifying an earlier customs notification and by omitting Serial No. 22 and its entry from the Schedule to 161/89-Cus., effectuating changes to the list of referenced notifications that determine miscellaneous exemption and auxiliary duty application.

Amendment to Customs exemption notification inserts two serial entries, updating miscellaneous exemption notifications under statutory powers.
Under the powers of Section 25(1) of the Customs Act, 1962, read with Section 35(4) of the Finance Act, 1989, the Central Government amends Notification No. 159/89-Customs by inserting, after Sl. No. 271, two new serial entries: Sl. No. 272 recording Notification No. 254-Customs dated 25-10-1989 and Sl. No. 273 recording Notification No. 255-Customs dated 25-10-1989, thereby updating the schedule of miscellaneous exemption notifications.

Customs exemption for sports goods permits duty-free import by outstanding sportspersons for training subject to departmental certificate.
Notification exempts specified sports goods imported for training by a sportsperson of outstanding eminence from customs duty and additional duty, conditional on production at importation of a certificate from a Deputy Secretary rank officer in the Department of Youth Affairs and Sports certifying the sportsperson's status, describing the goods (description, quantity and value), confirming their necessity for training and recommending the exemption.

Customs duty exemption for sports goods imported by national sports federations with Sports Authority certification.
Exemption grants full waiver of customs duty and additional duty under Section 3 for sports goods, spares/accessories and consumables imported by a National Sports Federation or the Sports Authority of India for national or international championships, conditional on a Sports Authority of India certificate (issued by an officer not below Director) produced to the Assistant Collector specifying importer details and description, quantity and value of the goods.

Customs amendment removes a scheduled entry from a prior notification, altering the Schedule and related auxiliary duty provision.
The Central Government, invoking its powers under the customs and finance statutes, amends Notification No. 159/89 Customs by issuing Notification No. 253/89 Cus., which directs that S. No. 261 and the entries relating thereto in the Schedule to the earlier notification shall be omitted.

Rescission of customs notification removes prior exemption for polyester film used in magnetic tapes under Customs Act.
The Central Government, exercising the powers under sub-section (1) of Section 25 of the Customs Act, 1962, has rescinded the earlier notification that granted a customs exemption for polyester film used in magnetic tapes, declaring the rescission necessary in the public interest and thereby withdrawing the prior Ministry of Finance notification of 1 March 1989 regarding tariff treatment.

Tariff amendment increases ad valorem duty on polyester filament yarn under customs notification by government action.
The Central Government amends the Table to Notification No. 38/78 Customs by substituting, against S. No. 6 in column (3), the entry with 120% ad valorem, thereby altering the ad valorem tariff specification for Polyester Filament Yarn and other specified yarns falling within Chapters 54 or 55.

Exchange rate determination: Government fixes conversion rate for Russian rouble to Indian currency under Customs Act, effective immediately.
The Central Government, under the Customs Act, supersedes a prior notification and prescribes a rupee conversion rate for one Russian rouble for customs purposes, specifying the date from which that rate shall be effective and thereby establishing the operative exchange rate for customs valuation and related procedures.

Customs duty exemption cap revised, limiting exemption to duty exceeding a composite ad valorem rate plus a per tonne charge.
The amendment substitutes the original exemption wording to restrict exemption to that portion of customs duty "which is in excess of the amount calculated at the rate of an ad valorem percentage plus a fixed per tonne amount," so importers are liable for duty up to that combined threshold and exemption applies only to duty above it.

Amendment to customs exemption notification inserts a further serial entry expanding the auxiliary duty exemption framework.
The Central Government amends Notification No. 159/89-Customs by inserting, after serial number 270, a new entry referencing Notification No. 248-Customs dated 16-10-1989, under powers conferred by the Customs Act and the Finance Act, to record an additional auxiliary duty entry in the schedule of miscellaneous exemption notifications.

Customs duty exemption for inputs for Copper T manufacture subject to certification, Ministry recommendation, and bond repayment requirement.
Exemption from the whole of customs duty under the First Schedule and the whole of the additional duty under Section 3 of the Customs Tariff Act is provided for Alatheon (Chapter 39) and Copper wire (Chapter 74) when imported for manufacture of Copper T contraceptives, conditional on Industrial Adviser certification of description, quantity, technical specifications and non manufacture in India, Financial Adviser recommendation from the Ministry of Health and Family Welfare, and a bond to repay duties on quantities not proved to have been used for the stated purpose.

Customs duty on polyester film amended to add a specific per kilogram charge alongside existing ad valorem rate.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, amends Notification No. 87/89 Customs to substitute the previous "40% ad valorem" duty for polyester film with "40% ad valorem plus a specific per kilogram duty", thereby changing the duty basis for polyester film in Chapter 39.

Land Customs Station designation limits cross-border clearance to Phulbari-Banglabandhu road for Bhutan-registered vehicles carrying eligible goods.
Designation of a place under the Collector of Customs (Preventive), West Bengal as a Land Customs Station for clearance of goods imported or exported by nationals of Bhutan in Bhutan-registered vehicles by land to or from Bangladesh, and specification of the road connecting Phulbari (India) and Banglabandhu (Bangladesh) as the sole route for such goods.

Drawback entitlement increased to a higher proportion under amendment, altering computation of drawback amounts for exporters.
The amendment increases the prescribed proportion used to calculate drawback by substituting the previously prescribed fraction with a larger fraction in the Drawback Rules; it is effected under the Government's statutory amendment power and comes into force on publication in the Official Gazette.

Customs amendment: licensing terms broadened and supply proof requirement imposed for duty free cold rolled stainless steel imports.
Amendment substitutes "replenishment import licences or Import Export Pass Books (incorporating import licences)" for earlier words and replaces condition (a) so that the importer must, at clearance, satisfy the Assistant Collector of Customs that an equivalent quantity of cold rolled stainless steel plates, sheets and strips was supplied at internationally competitive prices to advance licence holders, replenishment licence holders or Import Export Pass Book holders entitled to duty free imports, using an equivalence of 1.111 tonnes of hot rolled coils per tonne of cold rolled product.

Customs exemption scope expanded - amendment adds precision CNC and measuring machinery to notification list for manufacturing and tooling industries.
Amendment expands the annexed Table of a customs exemption notification made under sub-section (1) of section 25 of the Customs Act, substituting specified entries for grinding and pressing machines and inserting a broad list of precision CNC, cutting, metalworking, measuring and tooling equipment, and omits item (8) from the Explanation, thereby broadening the classes of machinery covered by the notification.