Auxiliary duty amendment: insertion of a new Schedule entry updates customs exemption references under statutory authority.
The Central Government, under section 25(1) of the Customs Act and section 93(4) of the Finance Act, amends Notification No. 207/87 Customs by inserting after S. No. 236 a new entry S. No. 236A referencing Notification No. 262/86 Customs, thereby altering the Schedule relating to auxiliary duty by Notification No. 306/87 Cus dated 3 9 1987.

Auxiliary duty amendment expands the customs exemption schedule by incorporating new notifications under statutory enabling powers.
The Central Government amends a prior miscellaneous exemption notification by inserting two new serial entries into the Schedule of Notification No. 207/87-Customs, thereby incorporating two further notifications dated 2nd September, 1987, into the exemption framework under the enabling provisions of the Customs Act and the Finance Act.

Customs exemption for educational video recordings permits duty-free import by research students subject to certification and restrictive undertakings.
Video cassettes and tapes recorded with university or advanced technical educational programmes are exempt from customs duty and additional customs duty when imported by research students, provided the importer produces certification from the recording organisation and, where applicable, from the Head of the University or an authorised Deputy Secretary, and gives an undertaking restricting sale, use to technical education, and forbidding subsequent re-recording.

Customs exemption for educational video media: duty waived for qualifying university or research imports subject to certification and use restrictions.
Exemption for video cassettes and video tapes recorded with university or advanced technical educational programmes: imported by a University or qualifying research institution, such media are exempt from the whole customs duty and whole additional customs duty, conditional on production of a certificate from the recording organisation and institutional certification of need, and on an undertaking that the media will not be sold without customs permission, will only be used for technical education, and will not be re-recorded.

Concessional tariff exclusion: concessional rate disapplied for CNC machines and a table item removed from notification.
Amendment replaces the proviso to exclude CNC Machines from the concessional rate for goods at Sl. No. (i) of the Table and omits Item 28 and its entry from Column (2) against Sl. No. (i), thereby modifying the notification's tariff exemption structure.

Customs amendment: insertion covering handling charges at Inland Container Depot expands exemption wording accordingly.
Amendment inserts the phrase "and the handling charges incurred at the Inland Container Depot" into Notification No. 151/82-Customs, effected by the Central Government under statutory authority to modify the notification's wording so as to expressly cover handling charges at Inland Container Depots.

Customs exemption expanded to include all intelligence officers of the Central Economic Intelligence Bureau.
Exercising powers under section 4(1) of the Customs Act, 1962, the Central Government amends Notification No. 38 Customs (1 February 1963) by inserting Clause 6: "All Intelligence Officers of the Central Economic Intelligence Bureau," thereby bringing that class of officers within the scope of the notification's exemptions.

Extension of customs exemption notifications: expiry dates extended by executive amendment under customs authority pursuant to statutory power
The central government directs amendment of five customs exemption notifications by substituting the expiry wording in paragraph 2 of each notification with updated expiry wording. The change is effected by substitution of the earlier date-language with new date-language in paragraph 2 of the listed notifications, as recorded in the annexed Table.

Auxiliary duty amendment inserts a new customs notification into the exemption schedule under delegated statutory powers.
Notification No. 298/87 Cus dated 17 8 1987 amends Notification No. 209/87 Customs by inserting a new Serial entry (No. 80) in the Schedule, thereby adding a reference to Notification No. 297 Customs dated 17th August, 1987; issued under powers conferred by the Customs Act and consequential provisions of the Finance Act to modify the exemption entries in the customs tariff.

Customs exemption for electric vehicle components requires approved import programme, certified component lists, usage accounting, and repayment on breach.
The notification exempts components of specified electrically operated vehicles and battery powered road vehicles, including semi-knocked down and completely knocked down packs, from customs duty in excess of a fixed ad valorem rate and from additional duty under the Customs Tariff Act, provided the components are listed by an Industrial Adviser, imported under a Ministry-approved programme with evidence produced to the Assistant Collector, and subject to an undertaking requiring specified use, prescribed accounting, production of certified receipt extracts and payment of duty differences on failure to comply.

Customs exemption for high-purity metals and cast alloy permanent magnets allows relief for qualifying manufacturers importing those goods.
Amendment to the customs exemption schedule substitutes Serial No. 84 to specify that certain high-purity iron, copper and aluminium, and cast alloy permanent magnets are subject to exemption when imported by manufacturers of such magnets, clarifying the scope of exemption eligibility under the relevant customs powers.

Customs exemption for bunker fuel retained at reversion now covers consumption during the vessel's coastal run.
The amendment expands the existing miscellaneous exemption by inserting that bunkers retained on board at the time of a vessel's reversion from foreign run to coastal run and consumed during its coastal run are included within the scope of the original notification, thereby extending the operative exemption to fuel retained at voyage-status change and consumed during coastal navigation.

Customs exemption amendments update specified notification entries to broaden and clarify product descriptions for leather and machinery.
The Central Government, under section 25(1) of the Customs Act, 1962, amends three prior exemption notifications by substituting specific tariff-table descriptions: "Clicking machine (upper)" becomes "Clicking machine"; the sole leather entry is expanded to include sole leather and cut soles and units thereof with or without heels of leather/PVC/rubber/coco board/masonite or any other particle board or combination thereof, with or without rubber/PVC top lift; and every occurrence of "blades for leather shaving machines" is replaced by "blades/ knives for leather shaving machines".

Customs exemption amendment removes specified Item (c) from the table of relief, changing eligibility for tariff exemption.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 86/86-Customs (17 February 1986) by omitting Item (c) and its entry in Columns (2) and (3) against Serial No. 3 of the annexed Table, thereby removing the specified exemption entry from the earlier notification.

Duty exemption for imported hot rolled non alloy steel coils limits customs liability to a prescribed composite duty rate.
The Central Government exempts imported iron or non alloy steel hot rolled coils with carbon content below 0.6% from so much of the customs duty as exceeds the amount computed at an ad valorem rate of 15 percent plus a specific per tonne charge, under powers conferred by the Customs Act. "Hot rolled coils" are defined as flat rolled products in coils, not further worked than hot rolled, of at least 1.5 mm thickness, width over 500 mm and weight not less than 500 kg per piece.

Customs amendment defining eligible printing and writing paper by specified weight range, narrowing exemption scope.
Amends the Table to Notification No. 55/86-Cus by substituting the entry against Serial No. 2, Column 3 so that the generic description "Printing and Writing Paper" is replaced by a specified description identifying printing and writing paper by a defined substance by weight range, thereby refining the product scope eligible under the exemption.

Customs exemption amendment replaces serial list to specify fittings and decorative components eligible for tariff exemption under customs rules.
Amendment substitutes Serial No. 10 in Notification No. 224/85 Customs with a detailed list of fittings, fastenings and decorative components (including eyelets, hooks, rings, magnetic locks/buttons, push clips, metal handles, turn key buttons, key chain holders, decorative pieces of metal/plastics/synthetic stones, pullers, caps, clamps, studs, sockets, prym buttons, hinges, buckles, metal frames, tacks and washers). The change is effected under sub section (1) of section 25 of the Customs Act, 1962 as necessary in the public interest.

Customs tariff amendment reduces ad valorem exemption rate and revises the notification's operative expiry date for applicability.
Amendment to a miscellaneous customs exemption notification substitutes a lower ad valorem rate into Clause (a) of the opening paragraph and replaces the previously specified expiry date in paragraph 2 with a later date, thereby altering the tariff concession and extending the period during which the concession applies under the statutory amending power exercised by the Central Government.

Auxiliary duty amendment inserts a new Schedule entry under delegated customs powers affecting exemption notifications.
The Central Government amended Notification No. 207/87-Customs by inserting a new serial entry after S. No. 297 to incorporate a specified auxiliary duty notification into the Schedule, exercising statutory powers under the Customs Act and the Finance Act to effect the exemption notification amendment.

Customs exemption for copper wire rods where exporters of corresponding copper concentrates meet proof, timing and non duplication conditions.
Exemption for customs duty on copper wire rods where the importer exported a corresponding quantity of copper concentrates for toll smelting; duty in excess of the amount calculated at the rate of thirty per cent ad valorem is waived, subject to proof of export, import within three years of export, and no prior claim for the same exported quantity; corresponding quantity defined as 1.042 tonnes of copper metal in concentrates per tonne of copper wire rods.