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Goods Falling under Sub-heading No. 2711.11 Imported for Power Generation
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Customs duty exemption for power-generation imports caps basic ad valorem duty and waives the statutory additional duty.
Exemption applies to goods under sub heading 2711.11 imported for power generation: customs duty in excess of 15% ad valorem specified in the First Schedule is exempted, and the whole of the additional duty under section 3 of the Customs Tariff Act is waived for such imports.
Specified Goods of Chapter 39, 69, 82, 84, 85 or 90 - Amendment to Notification No. 317/87-Cus.
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Customs exemption expansion adds specialised powder metallurgy and compacting presses to the exempted goods list under amendment.
The notification amends the annexed Table of an existing customs exemption notification by inserting a new serial (x) that lists three categories of presses: ISO static presses for powder metallurgy (for manufacture of automotive components), extrusion presses for forming green compacts, and automatic hydraulic/mechanical presses with shuttling devices for hard metal powder compacting and bonded abrasive manufacture, effected by the Government under its executive powers as necessary in the public interest.
Exchange Rates For Export Goods
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Exchange rates for export goods set by government, establishing specified currency conversion rates effective from the stated date.
The Central Government, under the specified provision of the Customs Act, 1962, determines official rates of exchange for listed foreign currencies for purposes relating to export goods, expressed as the foreign currency equivalent to Rs. 100; those rates take effect from 1 September 1992 and are set out in the schedule to the notification.
Exchange Rates for Imported Goods
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Exchange rate determination sets official conversion rates for foreign currencies for stamp duty and customs purposes, effective from notified date.
Prescribes official conversion rates for specified foreign currencies to be used in calculating stamp duty and for customs purposes relating to imported goods, determining the rate of exchange for each listed currency and fixing a binding schedule of conversion entries to be applied for valuation and stamp duty assessment.
Phosphoric Acid for the Manufacture of Fertilizers [CH. 28]
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Customs exemption for phosphoric acid imports allows duty-free entry when used in fertilizer manufacture.
Exemption is granted for imported phosphoric acid classified under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975, when imported for the manufacture of fertilizers, relieving it from the whole of the customs duty specified in that schedule and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, on the stated satisfaction of necessity in the public interest.
Amendment to Notification No. 134/91-Cus. - G.E. No. 192D
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Customs amendment expands covered inputs: 'raw materials' and 'components' broadened to include intermediates, consumables, parts and packing.
Amendment under sub section (1) of section 25 of the Customs Act, 1962 substitutes, in Notification No. 134/91 Customs, every occurrence of the words "raw materials and components" with "raw materials, components, intermediates, consumables, parts other than spares and packing materials," thereby expanding the categories of goods covered by the exemption.
Amendment to Notification No. 513/86-Cus. - G.E. No. 43
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Customs exemption wording expanded to include intermediates, consumables, parts other than spares and packing materials.
The amendment substitutes the words "raw material and components" wherever they occur in Notification No. 513/86-Cus. with "raw material, components, intermediates, consumables, parts other than spares and packing materials", thereby expanding the descriptive reach of the exemption.
Amendment to Notification No. 162/90-Cus. - G.E. No. 140B
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Customs exemption amendment broadens eligible goods and permits further inclusions by public notice under trade policy.
Amendment under delegated customs authority broadens the exemption scope by replacing "raw materials and components" with "raw materials, components, intermediates, consumables, parts other than spares and packing materials" and adds a schedule entry permitting any additional items as may be specified by a Public Notice pursuant to the Export and Import Policy provision.
Auxiliary Duty - Amendment to Notification No. 190/92-Cus.
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Auxiliary duty amendment: government adds an additional customs notification entry to the exemptions schedule altering tariff administration.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 190/92-Cus by inserting an additional serial entry after Serial No. 312 in the Schedule, thereby adding a further customs notification reference as a miscellaneous exemption/tariff schedule adjustment.
Raw Materials, Components, Intermediates, Consumables, Parts other than Spares and Packing Materials for the Manufacture of Final Goods to be Supplied to Specified Agencies or Projects
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Customs exemption for specified inputs allows duty-free import for manufacture of goods supplied to listed aid and project agencies.
Notification No. 260/92-Cus exempts specified raw materials, components, intermediates, consumables, parts (other than spares) and packing materials from basic customs duty and additional duty when imported for manufacture of final goods to be supplied to agencies or projects listed in the Schedule, subject to import licence endorsements detailing description, quantity and value, execution of a bond securing licence obligations and duty, production of satisfactory evidence of use, exclusive utilisation for the scheduled supply, and specified transfer or reuse exceptions and availability under Open General Licence on producing the required import licence.
Glass Fibre Sewing Thread and Glass Fibre Filter Cloth for Manufacture of Goods Intended for Pollution Control Purposes [Heading 70.19]
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Exemption for glass fibre inputs reduces additional duty for manufacture of pollution-control goods, subject to certification and repayment on noncompliance.
Exemption removes additional customs duty in excess of a specified ad valorem rate on imported glass fibre sewing thread and glass fibre filter cloth under Heading 70.19 when imported for manufacture of goods intended for pollution control. The relief is subject to an importer's undertaking, production of a certification from a senior environmental officer within three months (or extended period) confirming the end-use, and payment on demand of the duty difference if conditions are not met.
Auxiliary Duty - Amendment to Notification No. 190/92-Cus.
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Auxiliary duty amendment alters customs notification schedule by omitting an entry and inserting a replacement.
The Government, invoking statutory delegated powers under customs and finance legislation, hereby amends Notification No. 190/92-Customs by omitting S. No. 282 and its entry from the Schedule and inserting, after S. No. 311, a new S. No. 312 cross-referencing another notification.
Machinery, Equipments, Instruments etc. for Integrated Guided Missile Development Programme of the Ministry of Defence
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Customs duty exemption for defence missile programme imports allowed subject to authorised centres' certified lists and use restrictions.
The notification exempts specified machinery, equipment, instruments and related items imported for the Integrated Guided Missile Development Programme by listed Authorised Work Centres from the whole of customs duty and additional duty under section 3 of the Customs Tariff Act, 1975, provided the importer produces a Director-certified list confirming the goods are required for the Programme, not manufactured in India, and that import is authorised by the Ministry of Defence for use solely in the Programme.
Exemption from Auxiliary Duty in Excess of 45% Ad Valorem on Copper Wire Bars, Copper Cathodes and Copper Wire Rods Produced out of Copper Concentrates
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Exemption from auxiliary duty on imported copper products where excess duty reflects toll processing and transport costs.
Exemption from auxiliary duty on imported copper wire bars, cathodes and wire rods produced from concentrates sent out for toll smelting or processing, limited to the portion of duty exceeding the ad valorem ceiling where that excess represents toll smelting/processing costs (labour, materials excluding original goods, and other payable charges) and insurance and freight both ways, subject to import within one year and sufficient evidence of origin from the toll operation.
Copper Wire Bars, Copper Cathodes and Copper Wire Rods Produced out of Copper Concentrates
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Customs exemption for toll processed copper limits assessable duty to tolling costs, insurance and freight when conditions are met.
Exemption reduces customs duty on imported copper wire bars, cathodes and wire rods produced from concentrates sent abroad for toll smelting or toll processing to an amount representing only toll smelting/processing costs (labour, material used abroad excluding cost of exported goods, and other payable charges) plus insurance and freight both ways, subject to import within one year of export of concentrates and sufficient evidence that the imports were produced from those concentrates.
Appointment of Customs Officers
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Appointment of Customs Officers designates specified central and regional revenue officials as Collectors and subordinate Customs officers.
The Central Government designates specified revenue officials as Collectors of Customs, including two central directors with nationwide jurisdiction and regional Collectors for named local jurisdictions; it also appoints Deputy Collectors and Assistant Collectors posted under those regional Collectors to the corresponding Customs posts within their respective jurisdictions, and supersedes the earlier notification.
Collector of Customs (Appeals) Jurisdiction
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Collector of Customs (Appeals) jurisdiction defined for specified customs and central excise collectorates across territorial areas.
Appointment of officers as Collectors of Customs (Appeals) under the Customs Act authorizes designated collectors with territorial competence for customs and central excise matters, superseding Notification No. 16/90-Customs (N.T.). The accompanying Table assigns each Collector of Customs (Appeals) jurisdiction over specified Custom Houses, Preventive Collectorates and Central Excise Collectorates across States and Union Territories.
Appointment of Principal Collectors of Customs and Central Excise
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Appointment of Principal Collectors establishes designated Collectors of Customs aligned with corresponding Central Excise jurisdictions under the Customs Act.
Appointment of Principal Collectors names specified officers as Collectors of Customs for areas coterminous with or corresponding to listed Central Excise or Customs collectorates, under the authority of section 4(1) of the Customs Act, superseding a prior notification and mapping subordinate customs and central excise jurisdictions (including preventive units) to each Principal Collector.
Amendments to Notifications No. 45/79-Cus., No. 208/81-Cus. & 53/92-Cus.
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Customs exemption amendments add specified pharmaceuticals to exemption lists and remove an existing notification entry.
Amendments exercise executive power under section 25(1) of the Customs Act, 1962 to modify specified customs exemption notifications by inserting new serial entries adding named pharmaceutical products to exemption Tables/Schedules and by omitting an existing serial entry from a separate notification's annexed Table, thereby altering the enumerated items eligible for tariff exemption.
Amendments to Notifications No. 89/85-Cus., No. 213/88-Cus. & 216/92.Cus. - [Chapter 29]
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Customs exemption amendments remove specified schedule entries and add Rifampicin, modifying exemption notifications under Customs Act.
Under authority of section 25(1) of the Customs Act, specified entries are omitted from Notifications No. 89/85-Customs and No. 213/88-Customs, and Notification No. 216/92-Customs is amended to add a new Table entry for Rifampicin after the existing entry numbered fifty-two.

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