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Notifications
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Rescinding Notification
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Rescission of Customs Notification: government withdraws prior exemption under section 25(1) of the Customs Act.
Central Government, satisfied that it is necessary in the public interest, rescinds a prior exemption notification by exercising its power under section 25(1) of the Customs Act, 1962, thereby formally withdrawing the earlier customs exemption issued by the Ministry of Finance, Department of Revenue.
Exemption to titanium dioxide [Ch. 28 or 32
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Customs exemption for titanium dioxide removes specified excess customs duty and additional duty on imports, subject to temporary validity.
The notification exempts titanium dioxide in Chapters 28 or 32 from customs duty to the extent the duty exceeds an amount calculated at the rate of 60 per cent ad valorem and exempts the whole of the additional duty leviable under the Customs Tariff Act, the exemption being made under powers of the Customs Act and effective up to and inclusive of 31 March 1987.
Auxiliary duty
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Notification amendment inserts new customs exemption entry in the Schedule under statutory powers and public interest.
The Central Government, exercising statutory powers under the Customs Act and the Finance Act and acting in the public interest, amends Notification No. 312/86-Customs by inserting after serial No. 275 in its Schedule a new serial entry referencing the newly issued customs notification relating to auxiliary duty.
Polymetallic nodules and equipments on board research vessels
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Customs duty exemption for research-vessel equipment and collected polymetallic nodules on import, subject to authorization certificate.
The Government exempts from the whole of customs duty and the additional duty under section 3 items imported into India consisting of equipments carried on board research vessels and polymetallic nodules collected by such vessels, provided the importer produces at clearance a certificate from an officer not below Joint Secretary in the Department of Ocean Development certifying government authorization of the vessel for the research or collection work.
Auxiliary duty
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Customs tariff amendment: Schedule entries revised to omit one entry and insert a new notification reference.
The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 read with sub section (4) of section 49 of the Finance Act, 1986, amends Notification No. 312/86 Customs by omitting Sl. No. 258 from the Schedule and inserting after Sl. No. 274 a new entry, Sl. No. 274A, referencing Notification No. 424/86 Customs dated 28th August 1986.
Auxiliary duty
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Auxiliary duty amended: government removes a specified item from customs exemption notification, affecting tariff table entries.
Notification No. 440/86-Cus dated 6-10-1986 amends Notification No. 311/86-Customs (13 May 1986) by omitting item No. (3) and its entry in column (3) against S. No. 23 of the Table, thereby removing that specific table entry from the exemptions schedule.
Wood [Chapter 44]
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Customs notification amendment: substitution of tariff heading and omission of schedule entry alters exemption scope.
Amendment substitutes the prior reference to multiple tariff headings with heading No. 44.03 and omits Sl. No. 3 and its entry from the Schedule, thereby narrowing the tariff classification cited in the exemption notification and altering the scope of the miscellaneous exemption.
Amends 3 Notifications
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Extension of exemption notification expiry extends specified customs exemption notifications' operative date to a later date.
Substitutes in paragraph 2 of the listed customs exemption notifications the figures, letters and words "30th day of September, 1986" with the figures, letters and words "31st day of December, 1986," thereby extending the operative period of the specified exemption notifications (2-Customs, 210/85-Customs and 255/86-Customs).
Cork wood and cork waste
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Extension of exemption period for cork wood and cork waste, amending prior customs notification to prolong its effective date.
The Central Government amends Notification No. 111/84-Customs by substituting the expiry date in paragraph 2, thereby extending the period during which the miscellaneous exemption for cork wood and cork waste applies under the Customs Act.
Components for manufacture of trawlers
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Customs notification amendment: exemption for trawler components extended by substituting the prior expiry date under Section 25 authority.
The Central Government, exercising powers under Section 25(1) of the Customs Act, 1962, hereby amends Notification No. 247/84-Customs by substituting the figure, letters and words specifying the earlier expiry date in paragraph 2 with a later date, thereby extending the temporal application of the exemption concerning components for manufacture of trawlers on the stated grounds of public interest.
Rates of exchange
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Exchange rate determination under the Customs Act fixes specified foreign-currency-to-rupee conversion rates, superseding prior notification.
Determination of conversion rates under the Customs Act prescribes, effective from the first day of October 1986, the rate of exchange for each listed foreign currency as the amount of that currency equivalent to one hundred rupees, and supersedes the earlier government notification; the schedule provides the definitive conversion figures for customs and tariff purposes.
Machine tools
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Customs amendment: substitution of tariff item to include automatic grinding machines for fluted shank cutting tools.
Central Government, invoking section 25(1) of the Customs Act, 1962, amends Notification No. 154/86-Customs by substituting item 13 in the annexed Table against Sl. No. (i) in column (2) with: "Automatic Grinding Machine for Grinding Straight and Spiral Flutes in Shank type Cutting Tools."
Rate of exchange
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Exchange rate determination for Russian rouble under Customs Act established for conversion with Indian currency for customs purposes.
The Central Government, under section 14 of the Customs Act, fixes the rupee equivalent for conversion of one Russian rouble into Indian currency or vice versa for customs purposes, superseding the earlier notification and prescribing a uniform exchange rate to be applied in statutory customs computations.
Auxiliary duty
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Customs amendment adds a new schedule entry to an existing exemption notification, expanding auxiliary duty coverage.
The Central Government, invoking powers under the Customs Act and the Finance Act and in the public interest, amends Notification No. 312/86-Customs by inserting after Sl. No. 274 a new Sl. No. 275, recording No. 431/86-Customs dated 19th September 1986, thereby formally adding that auxiliary duty exemption notification to the schedule.
Exemption to machinery and instruments falling within Chapter 84, 85 or 90
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Customs duty exemption for specified imported machinery enabling initial plant setup for electronic PABX, conditional on departmental certificates.
Targeted customs exemption allows machinery and instruments in Chapters 84, 85 or 90 imported by Electronic Trade and Technology Development Corporation Limited for initial plant setup to manufacture electronic PABX equipment to be relieved of duty in excess of a capped ad valorem rate and of the additional customs duty, subject to production of a Department of Electronics certificate at clearance and a subsequent departmental certificate within six months (or extended period) confirming actual use for the specified purpose.
Warehousing station
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Declaration of warehousing station under statutory powers supersedes an earlier customs notification and fixes a designated storage location.
The Central Board, exercising statutory powers under section 9 of the Customs Act, declares Village Chandrapura to be a warehousing station and expressly supersedes an earlier Central Board notification, thereby establishing that location within the customs administrative framework for storage and related customs procedures.
Goods imported for use in manufacture of sports goods
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Tariff classification amendment expands eligible chapter headings to include an additional heading for sports-goods imports.
The government amends the Table to Notification No. 68/80-Customs by substituting the figures and word "39 or 54" with "39, 54 or 56" against Sl. No. 1, thereby adding an additional tariff heading to the list of classifications eligible for imports used in the manufacture of sports goods.
Partial exemption to micanite, mica etc.
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Customs partial exemption for mica products: fabricated mica taxed while dielectric mica strips are duty exempt under amended notification.
Amendment to the customs notification revises the tariff entries for mica products: fabricated mica (excluding dielectric mica strips) is made subject to an ad valorem customs duty, while dielectric mica strips are separately classified and granted nil customs duty, by substituting the existing fabricated mica entry and inserting a new entry for dielectric mica strips in the notification's Table.
Amends Notification Nos. 232/83 and 67/85
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Customs exemption amendments: capacitor descriptions revised and certain notification entries removed, altering tariff exemption scope.
Amendments revise two customs exemption notifications by substituting the description at serial number 9 in Notification No. 232/83 to read "Capacitors (excluding paper capacitors, power capacitors and disc ceramic capacitors)" and by omitting serial number 20 and its entries from that Table; and by omitting serial number 2 and its related entries from the Table to Notification No. 67/85, thereby removing those items from the exemption schedules.
Amends Notification Nos. 341/76 and 83/86
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Tariff classification amendment revises exemption table entries under customs notifications to alter applicable subheadings in the Customs Act framework.
Amendment directs substitution of tariff subheading references in the exemption tables of specified customs notifications: Notification No. 341-Customs has the column entry at S. No. 118 amended to add an alternative subheading; Notification No. 83-Customs has the entry at S. No. 9 replaced by two specified subheading entries, thereby altering the listed tariff classifications in the exemption schedule.

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