Additional duty on fabrics amendment removes a scheduled exemption entry, thereby changing the applicable customs exemption scope.
Under sub section (3) of section 3 of the Customs Tariff Act, 1975, Notification No. 357 Customs (2 August 1976) is amended by omitting Sl. No. 1 and the entries relating thereto from the Schedule, deleting the specified scheduled provision and thereby modifying the exemption coverage in respect of fabrics.

Additional duty on imported woven fabrics equals a portion of excise duty on inputs, set by specified fabric categories.
These Rules require that additional duty on specified imported woven fabrics be calculated by applying the Table rate to the aggregate of the fabric's customs valuation and customs duties, thereby equating the additional duty to a portion of excise duty on related inputs while excluding other additional duties under the Customs Tariff Act.

Additional duty on imported woven fabrics imposed under tariff authority and charged according to the Fabrics Additional Duty Rules.
Woven fabrics specified in the notification are directed to be liable to an additional duty on importation, to be determined in accordance with the Fabrics (Additional Duty) Rules, 1995, pursuant to powers conferred by the Customs Tariff statute and on grounds of public interest; a Schedule categorises the covered fabric types.

Customs amendment removes an expiry clause for Krishnapatnam port, altering the notification's operative term.
The Central Government amends Notification No. 62/94 (N.T.)-Customs by deleting the words and figures "upto 31st August, 1995" from column (4) of Serial No. 2, item (2) relating to Krishnapatnam, thereby removing the temporal limitation previously attached to that entry under the notification.

Exchange rate determination for export goods sets revised foreign-currency conversion rates into Indian currency for customs.
The Central Government, under the Customs Act, 1962, supersedes a prior notification and fixes rate of exchange conversions for export goods by specifying operative conversion rates in Schedule I (rupee value per one unit of listed currencies) and Schedule II (rupee value per one hundred units of listed currencies); those rates apply from the commencement date set in the notification for customs valuation and export procedures.

Exchange rate determination for imports: prescribed conversion rates govern stamp duty and customs valuation from specified effective date.
Prescribes exchange rates for specified foreign currencies for conversion into Indian rupees for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962 insofar as they relate to imported goods, superseding Notification No. 41/95-NT-Customs, with the rates set out in Schedule I and Schedule II effective from 1st August 1995.

Land Customs Station designation: Panitanki (Naxalbari) declared as land customs station and road route to Nepal.
Central Government, under clauses (b) and (c) of section 7 of the Customs Act, 1962, amends Notification No. 63/94 (N.T.)-Customs by substituting the Table entry to designate "Panitanki (Naxalbari)" as a Land Customs Station and to declare the road connecting Panitanki in India with Kakarbhitta in Nepal as the recognized route for cross border movement.

Duty reduction on complete ozone generators: customs tariff amended to impose a specified ad valorem duty on imports.
The Central Government, invoking its statutory power under the Customs Act, amended an earlier customs notification by inserting a new Table entry classifying complete ozone generators under tariff heading 8543.80 and prescribing a 25 per cent ad valorem duty, thereby altering the customs duty applicable to those imports.

Preferential duty rates under Bangkok Agreements set reduced customs duties for specified paper and Jamdani textile imports.
Amends a prior customs notification to prescribe preferential rates of duty for specified goods imported from Bangladesh, Korea and Sri Lanka under the Bangkok Agreements by substituting entries in the annexed tariff table to set ad valorem duties for defined paper and board headings and sub-headings, and by designating preferential treatment for newsprint and defined printing papers while granting nil duty for hand-woven Jamdani textiles falling under specified headings.

Expansion of exempted repair activities to include testing, calibration and maintenance, widening customs exemption scope.
The notification amends an existing customs exemption to add testing, calibration and maintenance (including service) to the list of eligible activities alongside repairs, reconditioning and reengineering, substituting the extended terminology in both the opening portion and condition (b) so that goods returned after such processes are described by the expanded terms for purposes of the exemption.

Customs exemption expanded to include computers, software, CD ROMs, microforms and spare parts for research institution imports.
The amendment broadens customs exemptions for research institutions by substituting notification text to include computers within "apparatus and equipments," and by expressly adding computer-software, CD ROM, microfilm and microfiches while excluding consumable items; spare parts are clarified to include those for computers.

Customs duty reduction on dried vegetables caps import duty at a set ad valorem rate, limiting excess liability.
Exemption from customs duty is granted for imported dried vegetables by limiting the duty payable to the ad valorem rate stated in the Notification where the standard rate applies, and likewise capping liability at the stated ad valorem preferential rate where preferential duty is leviable, thereby exempting duty in excess of those rates.

Exchange rate determination for export goods sets prescribed foreign-to-rupee conversion rates and supersedes prior notification.
The notification prescribes official exchange rates for conversion between specified foreign currencies and Indian rupees for export goods, superseding the earlier notification and fixing the applicable rates as listed in two appended Schedules to govern export-related customs conversion and valuation from the stated commencement date.

Exchange Rate Determination: fixes conversion rates for specified foreign currencies for customs and stamp duty purposes.
Prescribes exchange rates for conversion between specified foreign currencies and Indian rupees for purposes of the Indian Stamp Act and the Customs Act, superseding the prior notification and making the listed rates operative from the stated commencement date. Two schedules are appended: Schedule I gives rates per one unit of foreign currency and Schedule II gives rates per one hundred units, to be applied for stamp duty calculation and for section 14 Customs Act determinations relating to imported goods.

Customs exemption: substitution of entry to exempt office equipments, spares and consumables under amended notifications.
Central Government directs amendment of ten Customs exemption notifications by substituting, in each specified notification's Table or Annexure, the entry at the listed serial numbers with the wording "Office equipments, spares and consumables thereof." to standardise the exempt description under the Customs tariff notifications.

Wastage norms for jewellery: authorised percentage losses and mint conversion procedure now specified under customs exemption.
The amendment deletes condition (v); allows gold scrap, dust or sweepings to be sent to the Government Mint for conversion into standard gold bars and return under Commissioner specified procedure; empowers the Assistant Commissioner of Customs to allow specified percentage losses of gold or silver during jewellery manufacture according to the Table linked to jewellery description and value addition bands; clarifies mountings/findings wastage admissibility and application of gold norms to platinum; and substitutes serial No. 11 description to "Office equipments, spares and consumables thereof."

Processing loss allowances for jewellery exports revised to set tiered wastage limits and extend norms to platinum.
The notification revises customs exemptions to set tiered wastage allowances for exported gold mountings and findings and for plain/studded silver jewellery based on bands of value addition. It adds an Explanation that admissibility of wastage for mountings and findings is limited to items manufactured from imported metal and exported as such, and that gold jewellery wastage norms apply mutatis mutandis to platinum plain/studded jewellery and articles.

Temporary import of scientific equipment: amendment removes paragraph two of the governing customs exemption notification.
Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962, amends the customs exemption for temporary import of scientific equipment by omitting paragraph 2 of Notification No.13/81 Cus; the amendment is effected by Notification No.114/95 Cus dated 8 6 1995 as necessary in the public interest.

Air-conditioned coaches exemption narrowed; cars removed and CIF-value test confined to coaches by notification amendment.
The notification amends the exemption to restrict its scope to air-conditioned coaches imported by specified importers for tourist transport, removing air-conditioned cars from the description and specifying that the exemption covers the whole of the additional duty leviable under the Customs Tariff Act for coaches. It further replaces the previous CIF-value thresholds for cars and coaches with a single CIF-value cap applicable only to air-conditioned coaches per vehicle.

Customs exemption for potassium sulphate and composite fertilisers: import duty waived by amendment to existing notification.
Amendment to the customs notification substitutes tariff table entries to exempt potassium sulphate (containing not more than 52% K2O) and composite fertilisers by specifying Nil duty ratings for those items under the revised Sl. Nos. in the annexed Table.