Import permission for office equipment for export oriented units under OGL, subject to Board approval.
Amendment replaces serial No.10 of Notification No.13-Customs/81 to allow import of office equipments for production of export goods where permissible under the relevant Open General Licence issued under the Imports and Exports (Control) Act and to the extent allowed by the Board of Approval.

Customs amendment revises schedule and documentation for blanket advance licences, expanding import entitlement and updating input-output norms.
Amendment to the customs exemption for Blanket Advance Licence substitutes an updated policy reference, extends the permitted import period from fifteen to eighteen months, and replaces Schedule Parts C and E with structured tables: Part C lists materials and records committee-fixed input-output norms; Part E lists resultant products with cross-references to materials and import-export policy appendices, thereby clarifying material-product mappings and import entitlement specifics.

Import route restrictions for advance-licence goods limit entry and export of resultant products to specified ports and depots.
The amendment substitutes condition (e) to require that identified goods imported under Advance Licences be brought only through specified sea ports, specified airports or specified Internal Container Depots, and that exports of resultant products using those goods be effected only through the same designated seaports, airports or ICDs.

Breeding-only import conditions: passports, stud-book certification and bond ensure horses are not used for racing for five years.
The amendment conditions the customs exemption for imported horses, mares, colts and fillies on a passport endorsement barring racing for five years, a clearance undertaking to furnish within four months a Stud Book Authority certificate evidencing entry in the Stud Book of India, and execution of a bond in specified form and sum obliging payment if the animals are used or sold for purposes other than breeding before the five year period lapses.

Auxiliary duty amendment adds a new schedule entry under customs notification, invoking statutory amendment powers.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (4) of section 64 of the Finance Act, 1990, amends Notification No. 180/90-Customs by inserting after Sl. No. 278 a new Sl. No. and entry in the Schedule, thereby adding a reference to the newly issued departmental notification.

Customs duty exemption for test imports enables duty-free entry for testing subject to re-export obligations and bond
Exemption is granted for goods imported for testing in Government-approved test centres from the whole of the customs duty and whole of the additional duty under section 3, subject to conditions: production of evidence of test centre approval to the Assistant Collector of Customs; declaration at import that goods are for test and re-export; re-export within one month or within a permitted extension not exceeding three months; and execution of a bond to pay duties for any quantity not proved to have been re-exported.

Exemption to marine products industry extends customs relief to specified processing, storage and aquaculture machinery under amended notification.
Amendment under the Customs Act inserts specified machinery and equipment used in the marine products industry into an existing exemption notification, extending import duty relief by adding items that include shrimp peeling and waste-separating machines; de-bleeding, brining and refining equipment; battering and frying lines; freeze-drying apparatus; prefabricated refrigerated storage; canning line machinery; prawn feed mill systems; automatic tray forming and sealing machines; and listed prawn hatcher and farming instruments.

Auxiliary duty amendment: insertion of a new customs notification entry altering the exemption schedule under delegated statutory powers.
Amendment to the Schedule of Notification No. 180/90-Customs by Notification No. 265/90-Cus dated 1-11-1990 inserts a new entry after Sl. No. 277, adding "No. 264-Customs, dated the 1st November, 1990," under authority of sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 64 of the Finance Act, 1990.

Customs exemption for uranium oxide imports: duties capped at a specified ad valorem rate and additional duty waived for reactor fuel fabrication.
Uranium oxide imports falling under Chapter 28 for fabrication of fuel elements for nuclear reactors are limited to an ad valorem duty cap and are exempted from the additional duty otherwise leviable under the customs tariff.

Exchange rate amendment for Australian dollar updates notified customs valuation rate, altering schedule entry and effective from stated date.
Amendment substitutes the Schedule entry for serial No. 2 in Notification No. 61/90-NT-Cus., revising the Australian dollar rate and specifying the date from which the new rate is effective, under powers conferred by the Indian Stamps Act and the Customs Act.

Auxiliary duty amendment inserts a new serial entry into a customs exemption notification, altering the tariff schedule.
Amendment inserts a new entry into an existing customs exemption notification by adding, after serial number 103, a further serial number and entry identified as "104. No. 262-Customs, dated the 24th October, 1990," effected by Notification No. 263/90-Cus dated 24-10-1990 under the executive powers conferred by the customs and finance statutes to modify the tariff/exemption schedule.

Customs duty exemption for garment industry imports requires AEPC registration and use undertaking to retain benefit.
Exemption under section 25(1) exempts the portion of customs duty equivalent to the specified excise component and the full additional duty under section 3 for listed goods imported for use in the readymade garment or hosiery industry, subject to the importer producing an Apparel Export Promotion Council registration cum membership certificate and giving an undertaking that the goods will be used for the specified purpose and to pay, on demand, the duty differential if that use is not complied with.

Auxiliary duty amendment: insertion of a new schedule entry updates customs exemption notifications under statutory powers.
The Central Government, exercising statutory powers, amends Notification No.180/90-Customs by inserting after Sl. No. 276 a new Sl. No. 277 citing Notification No. 260/90-Customs dated 24-10-1990 into the Schedule, thereby formally incorporating that cited notification into the Schedule of No.180/90-Customs as a textual schedule insertion to the miscellaneous exemption framework for auxiliary duty.

Exemption to computer imports: conditional partial customs duty relief subject to import licence, departmental certification and export bond.
Notification No. 260/90-Cus exempts listed computer-related goods from customs duty in excess of rates specified in its Table and from additional duty under section 3, conditional on production of a valid import licence, certification by a Joint Director-level officer in the Department of Electronics that imports are under the computer software export and development policy, and a bond with bank guarantee securing an export obligation of computer software equal to 300% of the CIF value within four years, with payment of differential duty on failure; the exemption excludes Open General Licence imports and caps application software eligibility relative to other listed goods.

Declaration of warehousing station: Kundaim designated under Customs Act powers, superseding prior notification.
Kundaim in Ponda Taluka, North Goa, is declared a warehousing station under section 9 of the Customs Act, 1962, and the notification expressly supersedes notification No. 449/86-Customs dated 13th October 1986, thereby replacing the earlier designation for customs warehousing purposes.

Exchange rate amendment: Japanese yen assigned a revised customs valuation rate effective late October, altering customs conversion basis.
Amendment to the customs notification substitutes the Schedule entry for serial No. 11 by fixing the exchange rate for the Japanese yen and stipulates the date from which that rate is effective, thereby altering the currency conversion basis used for customs assessment.

Auxiliary duty amendment: insertion of a new serial entry into a customs exemption notification under delegated statutory power.
The Central Government amends Notification No. 180/90-Customs by inserting, after Sl. No. 275, a new serial entry adding Notification No. 258/90-Customs (dated 23 October 1990) to the schedule of miscellaneous exemption notifications, pursuant to delegated powers under the Customs Act and the Finance Act.

Customs exemption for repatriated motor car: duty waived subject to registration, travel and retention conditions.
Customs and additional duty exemption applies to motor cars imported by an Indian repatriate from Iraq or Kuwait via Attari, conditional on proof that the vehicle was registered in Kuwait or Iraq on or before 31 July 1990 and that the importer travelled in it before entry at Attari. The importer must declare no other car was imported under the notification, undertake not to part with the car for five years, and notify the local Assistant Collector with full particulars and produce the vehicle for verification when required. "Indian repatriate" is defined by prior residence and departure conditions with satisfactory evidence.

Customs tariff amendment: changes tariff heading and raises ad valorem exemption rate for sponge iron under Customs Act powers.
Amendment to a customs exemption notification substitutes heading No. 72.03 with heading No. 72.05 and replaces the previously stated ad valorem exemption rate with a higher ad valorem rate for sponge iron, made under the powers conferred by the Customs Act to amend exemption notifications in the public interest.

Customs exemption amendment broadens covered tariff chapters and mandates Export Import Bank clearance certificate for used machinery relief.
Amendment broadens the customs concession to goods under Chapter 84, 85 or 87 and replaces condition (i) with a requirement that a certificate from the Export-Import Bank of India confirm the project for which the machinery was initially purchased has been cleared by the Bank's Working Group, as a precondition for the exemption.