Customs exemption for imported automotive components conditioned on fuel-efficiency certification and approved manufacturing programme.
Exemption from specified customs duties is granted for imported goods (other than raw materials) used to manufacture listed motor vehicle components, conditioned on certification by technical advisers that the goods are required for manufacture of fuel-efficient four-wheeled cross-country motor vehicles, approval of the import under a Ministry of Industry programme, and an importer's undertaking to use the goods for that purpose, maintain and produce certified accounts of receipt and consumption; failure to comply results in liability for the difference between duties payable without exemption and duty already paid.

Customs exemption for components of fuel-efficient motor cars conditioned on certification, approved programme, recordkeeping, and testing compliance.
Exemption from specified customs duty is provided for imported goods (other than raw materials) used to manufacture listed components for fuel-efficient motor cars, subject to certification by industrial advisers, programme approval by the Ministry of Industry, importer undertakings on use and recordkeeping, production of fuel-efficiency certificates based on prescribed test protocols, and compliance with indigenisation requirements; failure to comply triggers payment of the duty differential.

Customs exemption for fuel-efficiency vehicle components conditioned on certified lists, approved programme, and strict recordkeeping.
Exemption is granted for components (including CKD/SKD) used to manufacture fuel-efficient four-wheeled cross-country motor vehicles, subject to certified component lists, importation under a Ministry-approved programme, and an importer's undertaking to use the components for specified manufacture, maintain prescribed accounts, and produce certified extracts within three months; noncompliance requires payment of the duty difference. Fuel-efficiency is defined by specified petrol and diesel consumption thresholds and requires certification based on tests by designated agencies following prescribed payload, fuel, test-run and correction protocols.

Customs exemption for components of fuel efficient small-capacity cars subject to certification, testing, indigenisation and compliance conditions.
The notification provides a Customs exemption for imported CKD/SKD components used to manufacture fuel efficient motor cars not exceeding 1000 cc by capping customs duty and exempting additional duty, subject to conditions: certification of component lists by an Industrial Adviser; import under a Ministry approved programme with evidence to the Assistant Collector; an importer's undertaking to restrict use, maintain and produce certified accounts and to pay duty differences on non compliance; certification and reporting of indigenisation levels; and prescribed fuel efficiency testing and a one year validity for fuel efficiency certificates.

Customs exemption for components of fuel-efficient cars permits reduced duty subject to certification, indigenisation and prescribed fuel-efficiency tests.
Exemption allows reduced customs duty on CKD and SKD components for manufacture of fuel-efficient motor cars over 1000 cc, conditional on components being listed and certified by an Industrial Adviser, imports made under a Ministry-approved programme, production of indigenisation certificates (with certified justification for marginal shortfalls), and a certificate from the Assistant Collector of Central Excise showing use of imported components in such manufacture. Fuel-efficiency certification based on prescribed tests by designated agencies is required and valid for one year; failure to produce it within a specified period triggers payment of the duty differential.

Rescission of notification withdraws prior customs exemption for T.V. sets, restoring default tariff treatment.
The Central Government, exercising its statutory rescission power under the Customs Act, 1962, rescinded Notification No. 83/85 Customs (17 March 1985) by issuing Notification No. 220/92 Cus dated 19 June 1992, thereby withdrawing the prior notification as it related to T.V. sets or combinations thereof on the stated ground of public interest.

Additional duty exemption removes levy on television sets and combinations listed in the Fifth Schedule under the Finance Act.
The notification (No. 219/92-Cus., dated 19-6-1992) exempts television sets and combinations from the whole of the additional duty of customs leviable under the Fifth Schedule to the Finance Act, 1985, exercising powers under the Customs Act and the Finance Act on a public interest satisfaction to remove that levy for goods specified in the Fifth Schedule.

Customs concession rate for homoeopathic medicines reduced to a lower ad valorem rate under statutory authority of the Customs Act.
Amendment modifies Notification No. 58/85-Cus by substituting the earlier ad valorem rate with a lower ad valorem rate for homoeopathic medicines. The Central Government, invoking the statutory authority under section 25 of the Customs Act and citing public interest, effects this change through Notification No. 218/92-Cus, thereby changing the tariff concession specified in the original notification.

Customs exemption rate reduction lowers the ad valorem tariff for specified bulk drugs under delegated statutory powers.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 166/92-Customs by substituting the figures and words "50 per cent ad valorem" with "25 per cent ad valorem", effecting a reduction in the ad valorem rate applicable to the specified bulk drugs.

Customs duty exemption for specified bulk drugs on import limits payable customs duty to a capped ad valorem rate.
The Central Government exempts imports of the listed bulk drugs, including their salts and esters, from so much of the customs duty as exceeds the amount chargeable at an ad valorem rate of 35 percent under the Customs Tariff Act, thereby capping the effective customs liability on those specified pharmaceutical ingredients.

Customs exemption for specified drug precursors permits reduced duty on imports used in manufacture, subject to compliance and account production.
The Central Government exempts specified goods in Chapters 28, 29, 30 or 39 imported for manufacture of listed bulk drugs from customs duty in excess of a fixed ad valorem threshold, subject to an importer's undertaking to use the goods for the stated purpose, to maintain and produce certified consumption accounts within three months (or extended period) as directed by the Assistant Collector of Customs, and to pay on demand the duty differential if these conditions are not satisfied; other existing exemptions remain unaffected.

Collector of Customs appointment extends Bangalore collector's adjudicatory authority to specified jurisdictions for imports by a named company.
The Central Government, invoking powers under the Customs Act, appoints the Collector of Customs, Karnataka, Bangalore to also exercise Collector of Customs functions in the jurisdictions of Madras and Sahar Airport, Bombay, solely for adjudicating import cases relating to M/s. Wipro Information Technology Ltd., Bangalore.

Customs exemption for melting scrap permitted for supply to user units, subject to bond and use certification requirements.
The amendment allows import of specified iron and steel melting scrap for use in, or for supply to a unit for use in, electric arc furnaces or induction furnaces subject to conditions: the importer must execute a bond to pay duty on any quantity not proved to have been used as required, and must produce within six months (or extended period) a certificate from the Assistant Collector of Central Excise confirming such use.

Drawback on imported materials expanded to include additional specified inputs for export goods under customs amendment.
Amendment to the customs exemption notification appends six specified imported inputs-Glass shells, Pectin, Rayon Grade Wood Pulp, Silicone oil, Tantalum oxide and Tungsten Ore-to the table of Notification No. 44/91 Cus, thereby expanding the schedule of materials eligible for drawback when used in export goods under the Customs Act powers invoked by the Central Government.

Customs jurisdiction amendment establishes Collector of Customs (Appeals), Ghaziabad and updates notification entries under the Customs Act.
The Central Government amends Notification No.16/90-Customs (N.T.) by omitting "Meerut" from column 2 against serial No.12 and adding a new serial No.18 designating Collector of Customs (Appeals), Ghaziabad linked to the Central Excise Collectorate, North Uttar Pradesh, Meerut, thereby reallocating appellate customs administrative jurisdiction.

Exchange rate determination for export goods sets specified currency-to-rupee conversion rates effective June, under Customs Act authority.
The Central Government prescribes, under the Customs Act, specific conversion rates for listed foreign currencies into Indian currency for purposes relating to export goods. These prescribed rates, set out in the Schedule as the foreign currency equivalent to Rs. 100, are effective from 1st June 1992 and operate as the determinative conversion metric for customs and export procedures.

Exchange rate conversion fixed for customs and stamp duty purposes, prescribing foreign currency equivalents to Indian currency.
Prescribes fixed exchange rates for specified foreign currencies for conversion to Indian currency for calculating stamp duty and for the application of section 14 of the Customs Act, 1962 in relation to imported goods, superseding the prior notification and declaring that the rate for each listed currency shall be the figure specified in the accompanying Schedule as the foreign currency equivalent to Rs. 100.

Anti-dumping duty exclusion: GATT countries and China specified for purposes of the Customs Tariff Act provision.
The Central Government specifies that all countries party to the General Agreement on Tariff and Trade and the People's Republic of China are included for the purposes of the statutory anti-dumping provision in the Customs Tariff Act, thereby defining the countries subject to the exclusion under that provision.

Re-export permission: amendments permit unit re-exports subject to Customs authorisation and Development Commissioner conditions, and substitute Assistant Collector authority.
The notifications amend authority references by substituting "Collector of Customs" with "Assistant Collector of Customs" in specified conditions and paragraphs; broaden the phrase "goods manufactured" to "goods (including goods manufactured)"; and insert a new condition empowering the Collector of Customs to allow a unit to re export goods subject to prescribed conditions and on necessary permission from the Development Commissioner of the Zone.

Partial exemption from auxiliary duty on imported stainless steel coin blanks limited to conversion, insurance and freight, subject to conditions.
Partial exemption is granted on auxiliary customs duty in excess of 45 per cent ad valorem for imported stainless steel coin blanks produced from cold rolled stainless steel strips sent out of India for coin blanking, limited to conversion charges (labour, cost of materials other than the cost of goods sent out, and other coin-blanking charges) and insurance and freight both ways, subject to import within three years and sufficient evidence that the blanks were obtained from the strips sent out.