Special Value Based Advance Licence commencement tied to date of issue rather than date of first consignment clearance.
Amendment substitutes the timing trigger in the Schedule to the principal notification so that, under both the import and export provisions, the prior phrase "from the date of clearance of the first consignment of import" is replaced by "from the date of issue of the said licence," making the licence issue date the operative commencement for benefits under the Special Value Based Advance Licence regime.

Pass Book quantity restriction: drawback admissible only after deletion of non-imported items from the Pass Book.
Where a Pass Book with quantity restrictions includes an item not imported duty free, drawback of Customs and Central Excise duties on that item is admissible only after the Licensing Authority modifies the Pass Book to delete that item. Exempt materials must not be disposed of or utilised except to discharge export obligation and until export proceeds are realised, though they may be transferred to a supporting manufacturer named in the Pass Book. The Explanation's valuation reference is amended to the c.i.f. value of the Pass Book issued up to 31st March, 1993.

Advance Customs Clearance Permit amendment expands coverage to include computer hardware and software imports.
The Central Government, exercising powers under the Customs Act, 1962, amends Notification No. 205/92-Customs by substituting in the Explanation, clause (ii), the words "and computer software" with "computer hardware and software", thereby extending the Advance Customs Clearance Permit coverage to include computer hardware together with computer software.

Advance licence conditions tightened: drawback, transferability and disposal restricted until licence modification and full export obligation discharge.
Amendments require that if any item in an advance licence is not imported duty free, drawback of Customs and Central Excise duties on that item is admissible only after the Licensing Authority modifies the licence to delete that item; exempt materials may not be disposed of or utilised except to discharge export obligations until those obligations are fully discharged and export proceeds realised; transferability endorsements will not be made on Advance Intermediate Licences issued after the cut off; timing in the Schedule is changed to commence from the date of issue of licence.

Utilisation restriction: exempt imports under advance licences cannot be disposed before export obligation is discharged and proceeds realised.
Amendment imposes a utilisation restriction: exempt materials imported under value based advance licences cannot be disposed of or used except to meet the export obligation until that obligation is discharged and export proceeds realised. It treats electronic goods covered by a single serial number in the Standard Input Output and Value Addition norms as a single export product, adjusts the reference for licence value to licences issued up to the stated cut-off, and changes schedule timing to run from the date of issue of the licence instead of clearance of the first consignment.

Customs licence cutoff limits exemption to licences issued before a specified cutoff and revises licence-value reference.
Amendment to Notification No. 103/93-Cus confines the customs exemption for materials for capital goods supplied to fertilizer plants by inserting a proviso excluding licences issued after a specified cutoff date and by substituting the term "value of the licence" with a temporal formulation limiting that reference to licences issued up to that cutoff date.

Licence valuation cutoff for export-oriented supplies restricts treatment to licences issued before a specified cutoff.
The notification amends Notification No. 101/93-Cus by adding a proviso clause in paragraph 2 for licences issued after 31st March, 1993, and substitutes in the Explanation clause (iii)(b) the phrase "value of the licence" with "value of the licence issued upto the 31st March, 1993," thereby limiting licence-related valuation or treatment to licences issued on or before that cutoff.

Customs exemption amendment clarifies licence cut off, confining exemption eligibility and valuation to licences within the prescribed period.
Amendment to the exemption notification inserts a temporal cut off for licence-related provisions: the proviso in paragraph 2 is extended to include licences issued up to the cut off date and the Explanation is revised so that references to the "value of the licence" apply to licences issued up to that cut off, thereby confining exemption eligibility and valuation to licences within the prescribed temporal boundary.

Customs exemption amendment extends proviso timing and specifies licence valuation reference for petroleum supplies.
Amendment to the customs exemption modifies Notification No. 513/86-Cus by (1) adding the words "or after 31st March, 1993" to the proviso in paragraph 1A, clause (iii), thereby changing its temporal scope, and (2) substituting the phrase "value of the licence issued upto 31st March, 1993" for "value of the licence" in the Explanation to clause (ii)(b), thus specifying the reference period for licence valuation. Both changes are made under section 25(1) of the Customs Act, 1962.

Name change in customs notifications: 'Burma' replaced by 'Union of Myanmar' in specified exemption orders.
The Central Government, under section 25(1) of the Customs Act, 1962, directs that in Notification No. 280/76-Customs and Notification No. 321/76-Customs (both dated 2nd August, 1976) the word "Burma" shall be substituted by the words "Union of Myanmar," thereby amending those customs exemption notifications to reflect the official change of the country's name.

Rescission of notification withdraws prior baggage exemption under statutory customs powers, removing the earlier ministerial exemption.
The Central Government, invoking powers under the Customs Act, has rescinded Notification No. 6/93 Customs dated 9 February 1993, thereby withdrawing the prior miscellaneous baggage exemption previously provided by that ministerial notification in the public interest.

Baggage duty reduction: amended customs notification lowers the effective ad valorem duty for baggage under statutory power.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 136/90-Customs by substituting "150% ad valorem" with "100% ad valorem" at the two places where those words occur in column 2 of the Table annexed to that notification, thereby reducing the effective ad valorem duty on baggage as specified in the Table.

Warehousing station declaration for Village Dolvi allows customs warehousing under statutory customs powers and regulatory control.
Declaration designates Village Dolvi in Pan Taluka, Raigad District, Maharashtra, as a warehousing station, invoking powers under section 9 of the Customs Act, 1962 and thereby conferring customs warehousing status subject to applicable customs controls and procedures.

Rescission of customs exemption notifications withdraws prior tariff relief and restores standard import duty treatment.
The Central Government, invoking its authority under sub-section (1) of section 25 of the Customs Act, 1962, rescinds Notifications No. 88/77-Cus., 243/84-Cus. and 276/85-Cus., thereby withdrawing the specified miscellaneous exemption notifications and removing the prior tariff relief they conferred.

Customs exemption amendments redefine duty relief to apply only to amounts exceeding specified ad valorem thresholds and omit additional duty references.
The Central Government amends seventeen customs exemption notifications under its statutory power to amend, replacing or omitting prior wording so that exemptions are confined to the portion of customs duty specified in the First Schedule which is in excess of amounts calculated at stated ad valorem rates, or by removing references to additional duty; one amendment adds a Table entry expressly listing a commodity with an ad valorem rate.

Customs duty exemption for LCA programme imports where authorised work centres produce agency and ministry certification at import.
Exemption from customs and additional customs duty applies to machinery, equipment, instruments, components, spares, tools, accessories, computer software, raw materials and consumables imported for the Light Combat Aircraft Programme by specified Authorised Work Centres, subject to production at importation of a certified list by the Senior Manager, Aeronautical Development Agency (confirming requirement, non-availability in India and exclusive use) and certification by a Ministry of Defence officer not below Deputy Secretary authorising the import.

Customs duty exemption for PVC resin imports by export-oriented units and FTZ/advance licence holders, effective later.
The amendment adds a proviso that the duty in the Schedule shall not apply to PVC resin imported by a hundred per cent export oriented undertaking, a unit in a free trade zone, or under an advance licence, when such goods are wholly exempted from customs duty by any notification of the Government of India in the Department of Revenue or the Ministry of Finance (Department of Revenue). The amendment also substitutes the earlier commencement date with a later one.

Drawback rules amendment reduces security requirement and removes the schedule, altering rule cross references and scope.
Amendment to the Customs and Central Excise Duties Drawback Rules, 1971 omits the Schedule, deletes clause (e) of rule 2, removes the phrase referencing the Schedule from rule 3(1), and lowers the monetary threshold in rule 7A(1); all changes take effect on 1 June 1993 under the statutory powers cited.

Drawback amendment adds specified imported inputs to Customs notification, extending concessional treatment under the Customs Act.
Amendment adds four goods to Notification No. 44/91 Cus under the authority of sub section (1A) of section 75: plain aluminium foil (>99% aluminium); polypropylene film ( 12 micron); metallised polypropylene film ( 12 micron); and condenser impregnant/insulating fluid (nisseki capacitor oil), thereby expanding the notification's coverage and making those items subject to its concessional framework from the stated commencement date.

Exchange rate determination for export goods: prescribed schedule governs currency conversion for customs and export compliance.
The Central Government, under the Customs Act, prescribes a Schedule of foreign currencies and corresponding conversion rates to be applied for export goods; the notification supersedes a prior notification and establishes Schedule based exchange rates as the operative conversion mechanism for customs valuation and export compliance from the stated effective date.