Customs exemption conditionality limited to importers who convert jumbo rolls and hold applicable industrial licence.
Amendment conditions the customs exemption in Notification No. 176/83-Cus on the importer undertaking conversion by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning of photo sensitised materials from jumbo rolls, and inserts an Explanation defining "jumbo rolls" as rolls width one metre or more and of length 400 metres or more.

Customs auxiliary duty amendment inserts a new schedule entry via statutory powers, updating exemption notification references.
The Central Government, invoking Section 25(1) of the Customs Act read with Section 77(4) of the Finance Act and citing public interest, amends a miscellaneous exemption notification by inserting an additional serial number in its Schedule that cross-references another notification, thereby updating the exemption schedule governing customs tariff and auxiliary duty treatment.

Customs exemption for specified Chapter 84 machinery waives excess basic duty and the additional customs duty on import.
The Central Government exempts specified Chapter 84 machinery from so much of the basic customs duty as exceeds an amount calculated at the rate of 35 percent ad valorem and waives the entire additional customs duty under the Customs Tariff Act on imports of the listed machines.

Customs tariff amendments update exemption schedules, substituting commodity descriptions and adding tariff classifications with immediate effect.
Amendments to four customs exemption notifications substitute and correct entries in the annexed Tables by replacing specified commodity descriptions and adding or modifying tariff column references. Revisions include substitution of product descriptions (e.g., solder mask/resist; steel strappings), expansion and correction of material categories (including epoxy resins and related additives; corrected cellulose derivative), and addition of tariff classifications for listed serial entries. The changes are effected by textual substitution in the schedules under the authority of Section 25(1) of the Customs Act, 1962.

Ad valorem rate reduction alters customs exemption, narrowing tariff relief under the amended notification.
The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 66/88-Customs by substituting the figures and words "40 per cent ad valorem" with "25 per cent ad valorem," thereby changing the ad valorem exemption rate specified in the original notification.

Customs amendment: substitution of a Schedule entry to specify pharmaceutical goods under the exemption framework.
Amendment to a customs exemption notification substitutes the first entry in the Schedule to Notification No. 89/85-Customs, replacing Serial No. 1 with the description "Rifampicin S. or Rifamycin S," effected under the executive's statutory authority on public interest grounds.

Customs exemption amendment expands the list of exempt textile machinery and extends the exemption period under customs law.
The amendment revises the annexed Table to substitute the first entry with an exemption for air jet looms with or without oil free rotary type screw compressors, and inserts exemptions for auto coners, air jet spinning machines (including those suitable for two fold yarns on the air jet principle) and air splicers with ancillary yarn splicing equipment. It also substitutes the previously stated terminal date with a later terminal date, thereby extending the notification's exemption period under Section 25(1) of the Customs Act, 1962.

Amendment to customs exemption inserts a new Schedule entry adding Notification No.244 to the existing exemption list.
The Central Government, invoking powers under the Customs Act and the Finance Act, amends Notification No. 161/88-Customs by inserting after Sl. No. 59 a new Sl. No. 60 in the Schedule, referencing Notification No. 244 dated 8th September, 1988, thereby incorporating that notification into the list of miscellaneous exemption notifications concerning auxiliary duty.

Customs duty exemption for imported coal tar pitch caps ad valorem duty and waives additional duty.
Exemption limits customs duty on coal tar pitch imports to the amount calculated at the rate of 35 per cent ad valorem and exempts such imports from the whole of the additional duty leviable under section 3 of the Customs Tariff Act. The exemption is made under the powers of sub section (1) of section 25 of the Customs Act, 1962, and applies to coal tar pitch falling within Chapter 27 of the First Schedule; it remains in force up to and inclusive of 30th September 1989.

Exemption from additional customs duty for solar-cell inputs allowed, subject to officer certification and bond repayment obligations.
Exemption from the whole of the additional duty under the Customs Tariff Act is provided for specified inputs falling in listed tariff chapters when imported for manufacture of solar cells/modules, subject to certification by a designated technical officer and execution of a bond to repay duty where goods are not proved to have been used for the certified purpose.

Exemption from certificate requirement: populated printed circuit boards exempt from certificate filing under customs notification.
The amendment exempts Populated Printed Circuit Boards under sub heading No. 8473.30 of the First Schedule to the Customs Tariff Act from the certificate requirement in Notification No. 204/76 Cus, stating that no such certificate shall be required for those goods. The change was made by the Central Government under its statutory powers for reasons of public interest and inserted after the first proviso of the original notification.

Conditional exemption for educational video imports requires certification and documentary compliance or contingent duty recovery.
Amendment adds a proviso conditioning exemption for video cassettes and tapes for the Teleteach/Margdarshan programme on a Managing Director's certificate that the materials are predominantly educational and on the importer's undertaking to produce a Central Board of Film Certification certificate within three months (or extended period). Failure to comply permits recovery of the difference between duty otherwise leviable and duty already paid.

Customs exemption for unwrought nickel caps payable customs duty above a prescribed per tonne rate and waives additional duty.
The Central Government exempts unwrought nickel, when imported into India under the applicable tariff subheading, from customs duty to the extent the duty exceeds an amount calculated at a prescribed per tonne rate, and from the whole of the additional duty leviable under the Customs Tariff Act, thereby capping basic customs duty and waiving statutory additional duty on that import.

Export duty exemption for coffee removes customs duty on coffee exports under the specified tariff heading, superseding prior notification.
Exemption is granted for coffee falling under the specified tariff heading of the Second Schedule to the Customs Tariff Act, 1975, removing the whole of the customs duty leviable on such coffee when exported from India; the Central Government exercises its powers under the Customs Act and supersedes the earlier notification thereby replacing it.

Warehousing station designation: Baska Village brought within Customs regulatory framework following statutory declaration.
The Central Board of Excise and Customs, invoking powers under section 9 of the Customs Act, 1962, declares Baska Village in Halol Taluka, Panchmahals District, Gujarat, to be a warehousing station by notification dated 18-8-1988, thereby bringing that territory within the regulatory framework for declared warehousing stations.

Customs notification amendment removes a specified entry from a prior notification, altering applicable tariff provisions.
Notification No. 55/88-Cus, issued under the Customs Act, amends Notification No. 51/85-Cus by directing that item No. (iv) and its accompanying entry in the earlier notification be omitted, thereby deleting that provision from the earlier notification.

Declaration of warehousing station: statutory power used to designate a village as a customs warehousing location.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Village Vasind in Taluka Shahpur, Thana District, Maharashtra to be a warehousing station for customs purposes, identifying the locality as authorized for customs-controlled warehousing under the statutory notification mechanism.

Export duty exemption for coffee caps payable customs charge at a set baseline per quintal, altering prior tariff treatment.
Exempts coffee exported from India from customs duty in excess of a specified baseline per quintal, by executive authority under the Customs Act, operating through the customs tariff classification for coffee and applying at the point of export; the notification supersedes an earlier notification and is framed as necessary in the public interest.

Tariff exemption rate reduction: amendment lowers notified ad valorem exemption under Customs Act via executive notification.
The Central Government, exercising its statutory power to amend under the Customs Act and acting in the public interest, issued a notification dated 16 August 1988 that amends Notification No. 210/76-Customs by substituting the previously specified higher ad valorem exemption with a lower ad valorem exemption rate; the amendment replaces the earlier figures and words with the newly specified figures and words.

Customs valuation adjustments reduce statutory percentage margins for determining transaction value of imported goods under valuation rules.
Amendment to the Customs Valuation rules reduces the percentage thresholds in the provisos to the valuation rule, altering the comparative adjustment margins applied when determining the transaction value of imported goods; the changes are effected by the Customs Valuation (Determination of Price of Imported Goods) Amendment Rules, 1988, and commence on 16th August 1988.