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Notifications
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Amends Notification No. 522/86-Cus. - Steel sheets and blanks
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Extension of exemption period for steel sheets and blanks-expiry date moved to 31st March 1988 to aid auto industry.
Amends a prior customs exemption notification by extending the operative period for relief concerning steel sheets and blanks used in the domestic automobile industry by substituting the earlier expiry date in paragraph 2 of Notification No. 522/86-Customs with a new later date, thereby continuing the tariff concession to support domestic automotive development without changing the substance of the exemption.
Amends Notification No. 164/87-Cus. - Titanium Dioxide
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Extension of exemption period for titanium dioxide under Customs notification, prolonging the temporary exemption deadline.
Amendment extends the temporary exemption for imports of titanium dioxide by substituting the original expiry date in the earlier notification with a later date, thereby prolonging the operation of the exemption under the Customs Act; the change alters paragraph 2 of the prior notification to replace the former terminal date with the new terminal date.
Amends Notification No. 129/76-Cus.
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Customs ad valorem rate amendment lowers the applicable ad valorem duty under the specified exemption notification.
Amendment substitutes the ad valorem rate in Notification No.129/76-Customs by replacing the earlier rate of twenty-five per cent with ten per cent ad valorem, effected under the powers of the Central Government under sub section (1) of section 25 of the Customs Act, 1962, by textual substitution in the original exemption notification dated 2 August 1976.
Amends Notification No. 63/87-Cus.
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Customs exemption scope expanded to cover initial setup, substantial expansion and modernisation of caustic soda units.
Amendment broadens the exemption to cover initial setting up, substantial expansion, or modernisation of caustic soda units; substitutes the Table entry to exempt Monopolar and Biopolar Membrane Electrolysers and their components including secondary brine purification components; and inserts an explanation defining substantial expansion as an increase in existing installed capacity meeting the prescribed threshold.
Auxiliary duty
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Customs amendment: insertion of a new schedule entry adding an exemption reference to Notification No.321/87 under Customs Act powers.
The Central Government, relying on section 25(1) of the Customs Act, 1962 and section 93(4) of the Finance Act, 1987, amends Notification No. 207/87-Customs by inserting after S. No. 302 a new schedule entry as S. No. 303, which references Notification No. 321/87-Customs dated 22nd September 1987, effectuating an additional exemption-entry in the tariff schedule.
Exemption to consumable goods required for research purposes
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Research consumables exemption permits duty-free import for eligible institutions subject to registration, certification, and governmental recommendation.
Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.
Amends four existing auxiliary duty notifications
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Customs duty amendments increase specified auxiliary duty rates and substitute per-piece duty, effective implementation follows.
Direct revisions substitute specified duty expressions in four listed customs exemption notifications by textual amendment: one notification replaces an existing per-piece duty with a higher per-piece amount, and three notifications replace specified percentage-based auxiliary duties with higher percentage rates; these substitutions take effect on the notified commencement date in September 1987.
Amends Notification Nos. 6/84-Cus. and 210/84-Cus.
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Customs amendment removes requirement for a Deputy Secretary rank officer in specified exemption notifications, altering approval condition.
Central Government amends two customs exemption notifications by omitting from condition (ii) the words referencing an officer not below the rank of Deputy Secretary in the Ministry of Industry, thereby removing that specific administrative participation requirement from Notification Nos. 6/84-Cus. and 210/84-Cus.
Auxiliary duty
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Amendment to customs exemption schedule adds an auxiliary duty notification entry, updating the referenced notification framework.
Amendment to the customs exemption schedule inserts, after serial number 301, a new serial entry referencing an auxiliary duty notification, thereby incorporating that referenced notification into the Schedule to Notification No. 207/87-Customs under the statutory powers conferred by the Customs Act and the Finance Act.
Exemption to specified goods for use in specified industry and falling under Chapters 39, 69, 84, 85 or 90
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Customs exemption for specified industrial machinery permits reduced duty on qualifying imports subject to certification and scheme conditions.
The notification exempts specified goods under Chapters 39, 69, 84, 85 and 90 from excess customs duty beyond a capped ad valorem rate and from the additional duty under the Customs Tariff Act when imported for use in listed industries. Qualification requires certification by an Additional Industrial Adviser, coverage under the Industrial Development Bank of India Technological Upgradation Scheme with a deputy general manager's certificate, and an importer's undertaking to repay duty differential on non compliance. The annexed Table lists specific machinery and equipment by industry that qualify for the relief.
Amends Notification No. 188/87-Cus.
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Customs exemption amended to specify electronic microcircuits and enumerated memory types as covered by the notification.
Amendment replaces Serial No. 8 of Notification No. 188/87-Customs to specify two categories: Electronic Microcircuits (excluding memories) and a defined list of Memories, enumerating specific DRAM, SRAM, ROM, EPROM and EEPROM types as the exempted items under the substituted notification entry.
Auxiliary duty
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Auxiliary duty amendment adds a new notification reference into customs exemption schedule, modifying tariff notification entries.
Government amends Notification No. 207/87-Customs by inserting, after Serial No. 300 in its Schedule, a new Serial No. 301 which adds a reference to Notification No. 314/87-Customs dated 16th September 1987, thereby modifying the Schedule of exemption/tariff notifications under powers conferred by the Customs Act and the Finance Act.
Exemption to specified imported goods for manufacture of DTP Vaccines
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Customs exemption for vaccine inputs permits duty-free import of specified UNICEF-supplied goods for DTP vaccine manufacture with use restriction.
Exemption removes customs duty and additional duty on specified imported goods supplied by UNICEF for manufacture of DTP vaccines, conditional on the importer furnishing an undertaking at clearance that the goods will be used only for manufacture of DTP vaccines. The exemption is exercised under the Customs Act in the public interest and applies only to the enumerated list of vaccine production inputs.
Auxiliary duty
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Auxiliary duty amendment adds specified polystyrene and polyvinyl chloride tariff entries and omits an earlier serial entry.
The Central Government amends two May 1987 customs notifications: it omits a specified serial entry from the Table annexed to one notification and inserts a new serial entry in the Table annexed to another notification, expressly adding tariff classifications for polystyrene and polyvinyl chloride by reference to their First Schedule subheadings, effected under the government's delegated statutory authority.
Amends Notification No. 227/76-Cus.
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Customs tariff amendment: polypropylene entry replaced and a specified ad valorem duty reduced for a listed tariff item.
Amendment substitutes the Table entry at Serial No. 4 to list Polypropylene and copolymers of propylene with a specified ad valorem duty, and replaces the ad valorem rate shown against Serial No. 5 by substituting the prior rate with a lower ad valorem rate, effecting direct replacement of those serial entries in the annexed Table to the earlier exemption notification.
Amends Notification No. 88/87-Cus.
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Customs tariff amendment converts certain ad valorem duties into specific per tonne charges and reduces specified duties.
Under authority of Section 25 of the Customs Act, 1962, the Central Government amends Notification No. 88-Customs (1 March 1987) by substituting revised duty entries in the Annexed Table: Serial No. 02 replaces the prior ad valorem-plus-specific combination with a reduced ad valorem rate; Serial No. 04(i) and 04(ii) substitute lower specific per-tonne duties; and Serial No. 07 replaces the prior ad valorem rate with a specified per-tonne duty.
Amends Notification No. 186/87-Cus.
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Customs notification amendment removes proviso, changing scope of earlier issued exemption under the Customs Act.
The Central Government, invoking the powers conferred by section 25(1) of the Customs Act, 1962, amends Notification No. 186/87-Customs (29 April 1987) by omitting the proviso, thereby removing that proviso from the earlier exemption notification.
Amends Notification No. 104/72-Cus.
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Customs notification amendment specifies riverine route between Lalgola Town and Godagarighat as an exempted entry under the exemption framework.
Amendment substitutes Serial No. 8 in the notification schedule to specify Lalgola Town and the riverine routes originating from Lalgola Town to Godagarighat in Bangladesh across the river Padma, thereby defining the geographic corridor covered by the schedule entry under the existing customs exemption framework.
Amends Notification No. 110/86-Cus.
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Customs exemption: inclusion of Message Re-transmission System Madras under amended notification expanding tariff relief.
The Central Government amends Notification No. 110 Customs (17 Feb 1986) by inserting a new serial entry to include Message Re-transmission System Madras of Videsh Sanchar Nigam Ltd, thereby expanding the miscellaneous exemption notification to cover that specified telecommunications facility in furtherance of economic development.
Amends Notification No. 136/86-Cus.
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Customs exemption amendment substitutes tariff table entry for a specified schedule item, altering duty calculation methodology.
The Central Government, exercising the power under sub section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 136/86 Customs by substituting, in the Table annexed thereto, the entry in column (4) against Sl. No. 66D with a new tariff/duty specification as set out in Notification No. 308/87 Cus dated 9 9 1987.

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