Customs exemption added for projectile shuttleless looms, expanding notified tariff relief under amended notification.
Amendment inserts projectile type shuttleless looms (Sulzer type) as Sl. No. 32 into the Table of Notification No. 21/88 Cus, thereby extending the customs exemption to that specified machinery by exercise of the Central Government's power under the Customs Act in the public interest.

Extension of validity for customs exemption notifications by substituting the expiry date to maintain operative effect.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends five specified customs miscellaneous exemption notifications by substituting the expiry date in paragraph 2 of each notification with a later date to extend their operative validity; the amendment is limited to the replacement of the figures, letters and words in paragraph 2 and made on grounds of public interest.

Validity extension of customs exemption notification; expiry deferred to a later specified date under Customs Act authority.
The Central Government, invoking its statutory power under the Customs Act and citing public interest, amends paragraph 2 of Notification No.111/84-Customs by substituting the earlier specified expiry date with a later specified date, thereby extending the notification's period of operation without altering its substantive exemption terms.

Exchange rate determination: government prescribes foreign-to-rupee rates for calculating stamp duty and customs valuation purposes.
Central Government notification prescribes fixed rates of exchange for specified foreign currencies for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962. The notification, superseding the earlier notification, declares that with effect from 1 October 1988 the conversion rate for each listed currency into Indian currency or vice versa shall be the rate specified in the attached Schedule.

Coastal port appointment: Port Blair designated to handle coastal goods trade with all Indian ports.
The Central Government, exercising powers under clause (d) of section 7 of the Customs Act, 1962, appoints Port Blair in the Union Territory of the Andaman and Nicobar Islands as a coastal port, authorising it to carry on trade in coastal goods with all ports in India.

Customs notification amendment adds authorization for loading of granite at the port of Karwar under customs powers.
Central Government, under clause (a) of section 7 of the Customs Act, 1962, amends Notification No. 76-Customs (dated 19 May 1973) by inserting after entry (ii) under "Purpose" for item 3 relating to the port of Karwar (including Sadashivagad) a new entry (iii): "For loading of granite".

Warehousing station designation under Section 9 enables export-oriented undertakings by declaring the locality a customs warehousing station.
The declaration designates Kuppanaickonpalayam in Pannimadai Village, Coimbatore District, Tamil Nadu, as a warehousing station under the statutory powers of the Customs Act for the purpose of enabling the establishment and operation of export-oriented undertakings, thereby placing the locality within the customs warehousing regime to facilitate exports.

Declaration of Warehousing Station enables Village Eloor to function under the customs warehousing regime for storage and customs control purposes.
Declaration under Section 9 of the Customs Act, 1962 that Village Eloor in Eloor Panchayat, Ernakulam District, Kerala is a warehousing station, the Central Board of Excise and Customs exercising statutory powers to designate the location to operate under the customs warehousing regime and associated administrative and regulatory controls.

Rescission of Customs notification under section 25(1): prior exemption notification revoked as necessary in the public interest.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, rescinds Notification No. 35/88 Cus., dated 1 March 1988, withdrawing the earlier miscellaneous customs tariff exemption as necessary in the public interest and thereby removing that exemption from the customs tariff framework.

Tariff amendment adds almonds to auxiliary-duty exemption list, modifying customs notification entries and applicable tariff classification.
Amendment inserts a new Sl. No. 3A in the Table to Notification No. 158/88-Customs, assigning tariff classification code '8' and expressly listing (i) almond unshelled (in soft shells) and (ii) almond shelled (almond kernel), effectuated under powers conferred by the Customs Act and the Finance Act to modify the notification's schedule.

Customs tariff amendment updates per kilogram exemption rates, substituting prior entries for specified Item No. 3 in notification.
Amendment to Notification No. 123/86-Cus by Notification No. 259/88-Cus (21-9-1988) under sub-section (1) of section 25 of the Customs Act substitutes the existing entries in columns 4 and 5 of the Table against Sl. No. 3 with revised per kilogram rates, effecting a direct replacement of the prior column entries for that item in the notification schedule.

Customs tariff amendment: targeted substitutions and omissions in exemption tables redefine classification and scope of covered goods.
Amendments to four customs exemption notifications substitute and omit specified tariff table entries and revise column text to broaden coverage to include parts of goods; additionally, one notification omits a table entry and a range of proviso clauses, and another omits its first serial entry, thereby altering tariff classifications and the descriptive scope of the listed exemptions.

Parts of machinery notified under tariff note clarify which goods qualify as machine parts for customs treatment.
Notification under clause (d) of Note 7 of Chapter 98 declares specified goods as parts of machinery by listing (i) articles falling under specified tariff headings related to machinery and electrical apparatus and (ii) specified articles and materials used in machinery or for technical uses, such as conveyor belts, leather machine articles, bobbins, perforated cards for jacquard machines, textile transmission belts, parts of general use of base metals or plastics, drill pipes, endless metal belts, mill and grind stones, ceramic articles and technical glass articles.

Declaration of warehousing stations: specific villages designated under Section 9, superseding an earlier notification for customs administration.
Declaration under Section 9 of the Customs Act designates Dhannad, Pithampur, Tarpura, Sejwaya and Bagdoon in Tehsil Dhar, District Dhar, Madhya Pradesh as warehousing stations for customs purposes and expressly supersedes the earlier Central Board notification on warehousing stations.

Warehousing station designation enables establishment of fully export oriented undertakings in the village under customs regulatory authority.
Declaration under Section 9 of the Customs Act, 1962 designates village Ichaangur in Anekal Taluk, Bangalore District, Karnataka as a warehousing station to permit establishment of fully export oriented undertakings, thereby creating a customs authorised location for warehousing and handling of goods to facilitate exports under the Central Board of Excise and Customs' statutory powers.

Interest rate adjustment in customs notification increases the annual rate under statutory authority, limited to textual substitution.
The Central Board, exercising statutory power under the Customs Act, amends Notification No. 143/83-Customs by substituting the previously specified annual interest rate with a higher annual interest rate, limited to that textual change and not affecting other provisions.

Export duty exemption: black pepper exports are relieved from customs duty under the Customs Tariff Schedule.
The Central Government, under Section 25 of the Customs Act, 1962, exempts black pepper classified under the relevant tariff heading of the Customs Tariff Schedule from the whole of the customs duty leviable under the Second Schedule when exported from India.

Customs amendment updates exemption notifications, omitting 'and plans' and adding a 'Plans and drawings' entry.
The Central Government, under powers of Section 25(1) of the Customs Act and Section 77(4) of the Finance Act, directs textual amendments to annexed Tables of specified exemption notifications: Notification 158/88 omits the words "and plans" against Sl. No. 19, and Notification 162/88 inserts a new entry "5.A" with code 49 described as "Plans and drawings."

Customs tariff amendment replaces a fixed per kilogram charge with an ad valorem plus specific per kilogram component.
Government amends Notification No. 88-Customs (1 March 1987) to alter the entry at Sl. No. 10 in the annexed Table: substituting the prior fixed per kilogram charge in column (3) with a combined duty of an ad valorem component plus a specific per kilogram component, namely 50% ad valorem plus Rs. 35 per Kg.

Exemption conditioned on processing into colour cine films and industrial licence; noncompliance triggers payment of duty differential.
The customs exemption for imported colour jumbo films applies only if the importer processes the rolls by slitting or confectioning into colour cine films, holds an industrial licence for slitting and confectioning photo sensitised materials, and furnishes an undertaking to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the required processing is not performed. "Colour jumbo films" are defined as colour films of width one metre or more and length 400 metres or more.