Excise duty on sample removals: goods from export production zones may be shown domestically on duty payment and conditions.
Excisable goods produced or manufactured within an export processing Zone may be allowed by the Collector of Customs to be taken outside the Zone for display as samples on payment of excise duty and subject to conditions specified by the Development Commissioner; the total quantity so removed for samples together with quantities removed for sale under the Import and Export Policy must not exceed the policy's specified annual limit for the unit.

Excisable goods sample display: permission to remove from export zone on excise duty payment, subject to quantity limits.
Collector of Customs may allow excisable goods produced, manufactured or packaged within a Zone to be taken outside the Zone for display as samples on payment of the duty of excise and subject to conditions specified by the Development Commissioner. The total quantity permitted for sample display, together with quantities allowed for sale under the Import and Export Policy, must not exceed the policy-specified annual limit for any unit in the Zone.

Excisable goods from export zones may be taken out for sample display on payment of excise duty, subject to limits.
Collector of Customs may allow excisable goods produced or manufactured within the Zone to be taken outside the Zone for display as samples on payment of excise duty under the Central Excises and Salt Act, 1944, and subject to conditions and restrictions specified by the Development Commissioner; the cumulative quantity for sample display and for sale under the Import and Export Policy must not exceed the Policy's yearly limit for any unit in the Zone.

Display of excisable goods outside export zones allowed upon excise duty payment and specified administrative conditions and limits.
The Collector of Customs may permit excisable goods produced or packaged within an export Zone to be taken outside the Zone for display as samples on payment of the excise duty and subject to conditions and restrictions specified by the Development Commissioner. The combined quantity removed for display and for sale under the applicable Import and Export Policy in any financial year must not exceed the limit specified in that Policy.

Excisable goods sample display permitted outside export zone subject to excise duty payment and policy quantity limits.
Collector of Customs may permit excisable goods produced or packaged within the Zone to be taken outside the Zone for display as samples on payment of the excise duty under the Central Excises and Salt Act, subject to conditions specified by the Development Commissioner. The combined annual quantity removed for sample display and for sale under the Import and Export Policy must not exceed the quantity limit specified in that Policy.

Rate of exchange amendments establish new Swiss franc conversion rate for customs valuation and tariff calculation.
Pursuant to sub clause (i) of clause (a) of sub section (3) of section 14 of the Customs Act, 1962, Notification No. 374 Cus is amended by substituting serial No. 16 in the Schedule; the operative change sets the rate of exchange for the Swiss franc at 13.465 under the amended notification.

Extension of exemption period extends expiry for dead burnt magnesite notification under Customs Act, substituting the prior expiry date.
Pursuant to Section 25(1) of the Customs Act, 1962, the Central Government amends paragraph 2 of Notification No. 241/85-Customs to substitute the earlier expiry date of 31st July, 1986 with 30th November, 1986, thereby extending the temporal validity of the exemption applicable to dead burnt magnesite without altering other substantive terms of the original notification.

Auxiliary duty amendment removes a specified schedule entry, altering tariff exemptions under the customs notification framework.
Auxiliary duty: the Central Government amends an earlier customs notification to remove Sl. No. 184 and its corresponding entry from the Schedule to Notification No. 312/86-Customs, thereby modifying the tariff exemptions or concessional treatment recorded for that item under the customs tariff framework.

Customs exemption for CNC system parts - conditional duty relief requires certification and a bond ensuring repayment if misuse occurs.
Exempts electronic parts of computer numerical control systems in Chapter 84 from customs duty in excess of an amount calculated at 35% ad valorem and from the additional duty under section 3 when required for initial setting up, assembly, or manufacture. Certification by the Directorate General of Technical Development (or state industrial authorities for small scale units) is required to verify description and quantity and recommend the exemption. Importers must execute a bond to pay, on demand, the difference between duties otherwise leviable and duty already paid for parts not proved to have been used for the specified purposes.

Customs exemption for CNC peripherals extended to include specified peripherals, expanding the tariff exemption scope for printing machine imports.
Amendment of a customs exemption notification by inserting a new item identifying "Peripherals of CNC system (other than those specified in Sl. No. 1 above)" into the Table annexed to Notification No. 281/84 Customs, thereby extending the exemption scope for printing machine related imports to include CNC system peripherals except where already covered by the earlier specified entry.

Exemption scope narrowed: customs notification excludes CNC systems and their components under customs law concession.
The Central Government amends a prior customs tariff exemption notification by inserting a proviso that expressly excludes CNC systems and components from the notification's operation, thereby narrowing the range of goods qualifying for the miscellaneous exemption under the referenced tariff chapters.

Concessional tariff exclusion for CNC machines introduced; certain machine-tool entries removed from exemption table under tariff law
The notification amends a prior customs exemption by substituting provisos to provide that the concessional rate of 35% ad valorem for goods in Sl. No. (i) shall not apply to CNC machines, while preserving exemptions under other notifications; it further omits items 38, 39, 40, 41, 68 and 74 from column (2) against Sl. No. (i).

Customs exemption for broadcast equipment expanded to include transmitters, relays, uplinks and authorised spare parts.
Amendment expands customs exemption for Doordarshan under the 'Special TV Expansion Plan', defining that Plan as the Ministry initiative to extend TV coverage and improve programme production. It inserts new exempted items-including low-power transmitters, transposers, relay receivers, satellite uplinks, microwave links, colour OB and EFP vans without chassis, video and audio switchers-and permits initial spares for those items up to a specified proportion, while extending the notification's terminal date.

Auxiliary duty: notification amendment inserts a new schedule entry to update customs exemption references.
Amendment to Notification No. 314/86-Customs inserting a new schedule entry that references Notification No. 390/86-Customs, effected under powers of section 25(1) of the Customs Act, 1962 and section 49(4) of the Finance Act, 1986 to modify the Schedule to the earlier notification and update the exemption list.

Customs duty exemption: specified coffee processing machinery exempted from excess duty and additional duty on import.
Exempts specified Chapter 84 coffee processing machinery on import by capping the basic customs duty at the amount calculated at thirty per cent ad valorem and by exempting those goods from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, exercised under the powers of sub section (1) of section 25 of the Customs Act, 1962; items listed include coffee curing machinery, huller/peeler cum polisher, grinder and gravity separator for coffee curing.

Auxiliary duty amendment inserts new entries into the customs exemption schedule, modifying the tariff notification framework accordingly.
The Central Government amends an existing customs exemption notification by inserting two new serial entries and their notification references into the Schedule to that notification, thereby expanding and altering the list of notifications covered under the exemption framework without detailing substantive exemption conditions.

Customs duty exemption for leather industry inputs limits payable ad valorem duty above a statutory threshold, easing import relief.
The Government exempts any portion of ad valorem customs duty in excess of forty-five per cent on certain leather industry inputs. Operative goods listed are synthetic fat liquors (including non ionic fat liquors and mixtures, with or without hydrocarbons) and syntans; the exemption is issued under section 25(1) of the Customs Act, 1962 to provide import duty relief for these specified items used in leather manufacture.

Customs exemption amendment removes specified leather industry goods from an earlier notification, changing their tariff treatment.
The Central Government, exercising powers under the Customs Act, amends Notification No. 29-Customs (10 February 1979) by omitting Sl. Nos. 2 and 4 and their corresponding entries in the annexed Table; Notification No. 387/86-Cus dated 29-7-1986 effects this change, altering the tariff/exemption status of the specified goods used in the leather industry.

Customs exemption for specified chemical imports enables reduced duty for leather chemical manufacture, conditional on Industrial Adviser certificate for eligibility.
Exemption relieves specified chemical inputs imported for manufacture of leather chemicals from customs duty exceeding forty-five per cent ad valorem and from the whole of additional duty under section 3 of the Customs Tariff Act, 1975, provided the importer supplies a certificate from an officer not lower than Industrial Adviser specifying the description and quantity of each chemical, the end product and recommending the exemption; the Table lists the eligible goods and their tariff chapters.

Rate of exchange adjustment: Japanese Yen entry updated under Customs notification to amend prior tariff schedule entries.
The Central Government, invoking sub-clause (i) of clause (a) of sub section (3) of Section 14 of the Customs Act, 1962, issues Notification No. 392/86-Cus dated 28 7 1986 to amend Notification No. 374-Cus by substituting serial No. 11 in the Schedule, restating the listed currency and its revised rate-of-exchange entry for customs tariff calculations.