Auxiliary duty amendment expands the exemption schedule by inserting a new notification reference, altering exemption coverage.
The Central Government, invoking powers under the Customs Act and the Finance Act and citing public interest, amends Notification No. 24/91 Customs by inserting Serial No. 289 in its Schedule to reference Notification No. 140 Customs dated 22 10 1991, thereby altering the miscellaneous exemption framework for auxiliary duty.

Customs duty exemption for imports used in software development for export, subject to licence, bond and export obligations.
Exemption provides customs duty relief on listed goods imported for development of software for export by Software Technology Park/EOU units, subject to licence, customs bond, certification by the Park Society, export of prescribed portion of software, execution of a bond securing export obligations and duty payment for non use, customs procedures, and payment of duties on capital goods and unused inputs on expiry. Domestic physical sale of developed software is permitted with excise duty but not via data links; temporary outward movement for repair or display may be allowed with conditions.

Auxiliary duty amendment inserts a new schedule entry to extend exemption notification coverage under Customs and Finance Act powers.
An amendment to Notification No. 24/91-Customs inserts a new serial entry in the Schedule immediately after Serial No. 287, citing an additional notification for auxiliary-duty/tariff exemption treatment; the Central Government exercises its powers under the Customs Act and the Finance Act to make this textual schedule alteration.

Exemption to imported goods for software development permits duty-free import subject to licence, bond, export and usage conditions.
Exemption from customs and additional duties is available for specified capital goods, raw materials, components, spares, consumables, drawings and permitted office equipment imported for development of software for export by units in the Software Technology Park Complex under the Hundred Per Cent Export Oriented Scheme, subject to licence, customs bond, prescribed procedures, use within the Complex, export obligations as fixed by the Standing Committee, certificate of installation/use from the Software Technology Park Society, payment of duties on depreciated or unused items on expiry, and bond-backed liability for non compliance.

Customs duty equivalence allows payment on imported inputs when excise is not leviable, matching duty as if articles were imported.
The amendment adds that when excise duty on specified articles is not leviable, the obligation may be met by paying customs duty on imported goods used to manufacture those articles in an amount equal to the customs duty leviable on the finished articles as if imported.

Customs valuation declaration requirement requires importer to furnish full value details and manufacturer invoices for valuation.
The amendment requires the importer or his agent to furnish a declaration disclosing full and accurate details relating to the value of imported goods and to provide any other statements, information or documents, including the invoice of the manufacturer or producer where goods are imported from or through a person other than the manufacturer, as considered necessary by the proper officer for determination of the value of imported goods under these rules.

Exchange rate determination sets prescribed conversion rates for foreign currencies for stamp duty and customs valuation purposes.
Central Government prescribes fixed exchange rates for specified foreign currencies to be used for calculating stamp duty under the Indian Stamp Act, 1899 and for determinations under Section 14 of the Customs Act, 1962, superseding the prior notification; a Schedule lists each named currency with its rate expressed as the foreign-currency amount equivalent to Rs.100 for use in stamp duty and customs valuation.

Appointment of adjudicating authority expands Collector of Customs, Calcutta's jurisdiction to adjudicate specified show-cause notices.
The Central Government, invoking powers under the Customs Act, appoints the Collector of Customs, Calcutta to exercise the powers of Collectors of Customs in Delhi, Bombay and Madras exclusively for adjudicating five specified show-cause notices related to M/s. Hindustan Computers Limited (Reprographic Division), issued by the Directorate of Revenue Intelligence and by Customs officers at Madras, Bombay and New Delhi.

Customs amendment expands tariff chapter coverage to include an additional chapter alongside the original chapter for specified goods.
The Central Government, exercising powers under the Customs Act, amended Notification No. 256/84-Customs by substituting the words and figures "Chapter 29" with "Chapter 29 or 38", thereby broadening the tariff chapter coverage of that miscellaneous exemption notification as it pertains to goods referenced therein.

Collector of Customs (Appeals) jurisdiction amended to add Preventive Collectorate Patna and Central Excise Collectorate Patna.
The Central Government amended the non-tariff customs notification No. 16/90-Customs (N.T.) by omitting the Table entry at Serial No. 11 and inserting, against Serial No. 9, the Preventive Collectorate, Patna and the Central Excise Collectorate, Patna as collectorates in the State of Bihar, thereby modifying the roster of collectorates for common adjudication and proper officer designation.

Auxiliary duty amendment inserts a new Schedule entry to extend customs notification coverage under delegated statutory powers.
The Central Government, exercising delegated authority under the Customs Act and the Finance Act, amends Notification No. 24/91-Customs by inserting a new serial entry in its Schedule to add a referenced customs notification, thereby modifying the list of exemption notifications and effectuating an auxiliary duty amendment.

Customs duty exemption for fertilizer plant capital goods conditional on licence, endorsements, bond and evidence.
Exemption from the whole of the duty of customs and additional duty is provided for raw materials and components imported to manufacture capital goods for fertilizer plants, subject to conditions: possession of a specified import licence or release order; licence endorsements describing the materials, their quantities and the goods to be manufactured; execution of a bond in prescribed form and amount to secure payment for materials not used as declared; and production of evidence to the licensing authority to discharge customs liability and licence obligations.

Customs refund procedure: file a duplicate application to the Assistant Collector detailing grounds, MODVAT credit, enclosures and declaration.
Procedure requires filing a duplicate refund application before the Assistant Collector of Customs at the customs port, airport or warehouse where duty was paid, using the prescribed form that identifies bill of entry or parcel, deposit or invoice, parties involved, statutory basis under Section 27(1)(a) or 27(1)(b), protest registration if applicable, MODVAT credit claimed, grounds of claim, listed enclosures, and a declaration on passing on of excess duty, personal use and signature; the form also permits requesting a personal hearing.

Refund and anti-passing-on rules reshape excise and customs law through a consumer welfare fund mechanism.
The Central Excises and Customs Laws (Amendment) Act, 1991 establishes a uniform refund and credit scheme for excise and customs duties based on the principle that duty should not be refunded unless the claimant proves that the incidence has not been passed on. It requires refund claims to be made in prescribed form with supporting evidence, directs most refundable amounts to the Consumer Welfare Fund, and permits direct payment only in specified categories such as export-related refunds, unspent deposits, input credit refunds, and cases where the claimant has borne the duty. The Act also requires duty collected from buyers to be deposited with the Government and introduces disclosure and presumption provisions to support the anti-passing-on framework.

Customs duty exemption for amusement park equipment allows reduced import duty for park setup, subject to licence and use restriction.
Exempts fairground amusements and parts under Heading 95.08 imported to set up amusement parks from customs duty above a prescribed ad valorem rate and from the additional duty under the customs tariff, subject to production of an import licence under the Import-Export Policy and an undertaking that the goods will remain in the importer's possession, control and used for the imported purpose and not be sold or parted with for a specified retention period, with liability to pay the duty differential on breach.

Customs amendment expanding exemption scope to include powder form of cellulose acetate alongside flakes under existing notification.
Amendment to a customs exemption notification substitutes "Cellulose Acetate Flakes" with "Cellulose Acetate Flakes and Powder" in the Table to Notification No. 49/90-Customs, exercising powers under sub-section (1) of Section 25 of the Customs Act, 1962, thereby extending the notification's scope to include powder form alongside flakes for the specified exempted plastic material.

Auxiliary duty amendment removes a scheduled exemption entry, changing tariff treatment under the customs notification.
Amendment removes the entry at Sl. No. 43 from the Schedule to Notification No. 25/91-Customs, withdrawing that miscellaneous exemption; the Central Government exercises authority under Section 25(1) of the Customs Act, 1962 read with Section 3(4) of the Finance Act, 1991 to amend the notification in the public interest.

Auxiliary customs duty cap for specified wood imports: duty exempted above a prescribed valuation-based rate.
Exempts imports of specified Chapter 44 wood (wood in the rough; roughly squared and half-squared, not further manufactured) from that part of the auxiliary customs duty which exceeds the amount calculated at the rate of 5 per cent of the value of such goods as determined under valuation provisions, thereby capping auxiliary duty payable on those goods.

Customs port appointment: Bahabalpur authorized to receive and unload fertilizers under customs law for regulated import operations.
Appointment of the Port of Bahabalpur as a customs port authorizes that port to receive and unload fertilizers for import under the powers conferred by the Customs Act, establishing customs control and the port's regulated role limited to unloading fertilizer consignments.

Intravenous cannulae and tubing added to customs medical equipment table under statutory power, altering tariff notification scope.
The Central Government, exercising the power conferred by sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 65/88-Customs by inserting under the heading (C) Other Medical Equipments a new table entry adding intravenous cannulae and tubing for long term use via Notification No. 129/91-Cus.