Extension of exemption period for a customs notification to support domestic automobile industry and ensure regulatory continuity.
Amendment substitutes the expiry date in paragraph 2 of Notification No. 522/86-Customs, replacing "30th day of June, 1987" with "30th day of September, 1987" to extend the period during which the notification's customs exemption remains available, effected under the Central Government's statutory power to amend notifications in the public interest to support the domestic automobile industry.

Baggage allowance amendment increases exempt value and restricts frequency; adds electronic items and prevents concurrent transfer of residence claims.
Amendments raise the exempt baggage allowance under rule 4-A and limit its use to once every three years; they add video cameras (and related television, sound and video apparatus), computers and computer peripherals (excluding calculating machines), and word processing machines to the list of admissible duty free items. New rule 4-B allows ignoring short visits to India when computing the required period abroad provided such visits total no more than thirty days and the period abroad excluding them is at least one year. A new provision bars claiming rule 4-A benefits simultaneously with Transfer of Residence Rules benefits.

Customs exemption scope expanded to explicitly include computer systems and qualifying software under relevant tariff heading.
Amendments expand specified customs exemption notifications to include computer systems and qualifying software: Notifications 282 and 348 are amended by inserting "and computer systems" after "computers", and Notification 68 is amended to exempt "computers and computer systems", to insert that software of such computers and systems falling under heading 85.24 of the First Schedule is included, and to substitute wording so that "the computers, computer systems and software are" are covered.

Amendment to customs exemption phrasing excludes quartz crystals from component parts of electronic modules scope
The Central Government amends Notification No. 345/85-Customs by substituting the phrase "component parts of electronic modules" with "component parts (excluding quartz crystals) of electronic modules", thereby excluding quartz crystals from the scope of the exemption in that notification.

Amendment to customs exemption schedule adds rosin, turpentine, dressed bristles and paint brushes to exemptions.
Amendment to the Customs exemption framework inserts four new entries into the Schedule to Notification No. 132-Customs by adding Rosin, Turpentine, Dressed Bristles and Paint Brushes as successive serial entries after Serial No. 53, thereby modifying the list of goods subject to the original miscellaneous exemption notification.

Customs notification amendment removes senior officer references and updates department nomenclature affecting exemption conditions implementation.
Amendment directs revisions to multiple customs exemption notifications by omitting specified officer rank references in condition (i), substituting "Deputy Secretary" for occurrences of "Joint Secretary" where indicated, and replacing bracketed references to "(Department of Heavy Industry)" with "(Department of Industrial Development)", thereby standardising departmental nomenclature and administrative sign off language across the listed notifications.

Appointment of Collector of Customs assigns Madras Collector to also perform Tiruchirapalli customs duties under the Customs Act.
The Collector of Customs, Madras is appointed to discharge the functions of the Collector of Customs, Tiruchirapalli under the powers conferred by section 4(1) of the Customs Act, creating a dual posting that consolidates administrative oversight and territorial jurisdiction for customs functions in both areas.

Appointment of Commissioner of Customs: Madras Commissioner also designated to Tiruchirapalli by central government under statutory power.
The Central Government, invoking its statutory appointment power under the Customs Act, designates the Commissioner of Customs, Madras to also serve as the Commissioner of Customs, Tiruchirapalli by notification, effecting a dual designation so a single incumbent discharges the functions and responsibilities for both jurisdictions.

Customs exemption for polyurethane leather allows duty-free import for football manufacture subject to export undertaking and duty recovery.
Polyurethane leather under Chapter 39 imported for manufacture of footballs is exempt from the whole customs duty and whole additional duty, provided the importer gives an undertaking at importation that produced footballs will be exported and that, on failure to export, the importer will pay on demand the difference between duties that would have been leviable but for the exemption and the duty already paid. The notification supersedes an earlier notification and is issued under powers of the Customs Act.

Customs notification amendment: omits a listed entry and inserts a new notification reference under auxiliary duty.
Amendment to Notification No. 207/87-Customs by exercise of powers under section 25(1) of the Customs Act read with section 93(4) of the Finance Act omits the Schedule entry at Sl. No. 29 and inserts after Sl. No. 288 a new Sl. No. 289 referencing Notification No. 237-Customs.

Warehouse-manufactured goods exemption: customs and additional duties waived unless goods are broken and entered for home consumption.
Goods under specified Chapter 89 sub headings manufactured in a warehouse under section 65 are exempt from the customs duty in the First Schedule and from the additional duty under section 3 of the Customs Tariff Act; if such vessels or floating structures are to be broken, a bill of entry must be presented and they become chargeable with the duty payable as if imported and entered for home consumption on the date of presentation.

Customs amendment expands exemption to include specified laparoscopic and related surgical instruments under the exemption schedule.
Amendment expands the schedule of an existing customs exemption notification by inserting specified laparoscopic and related surgical instruments-laparoscope (double puncture), dual incision applicator, troca and cannula with valve gas stopcock, probe, scissors, and suction cannula-thereby bringing these named devices within the scope of the exemption under the government's public interest authority.

Customs exemption for imported raw materials allowed for replenishment and limited to project supplies; transfers require prior approval.
The notification permits replenishment imports of raw materials and components for manufacture of goods supplied to specified international or aided projects, forbids their sale or disposal, and allows subsequent use for other manufacture or transfer to an actual user with prior approval of the competent import licence authority; exemption also covers imports under an Open General Licence if the import licence is produced at clearance.

Appointment of Customs officers: Narcotics Control Bureau officers vested with Customs powers under section 4(1) of Customs Act.
The Central Government, exercising powers under sub-section (1) of section 4 of the Customs Act, amends a prior customs notification by inserting clause 5 to expressly appoint all officers of the Narcotics Control Bureau as officers of Customs, thereby extending customs authority to those officers under the cited notification.

Auxiliary duty amendment inserts a new customs notification entry into the exemption schedule under statutory powers.
An amendment effects the insertion of Sl. No. 288 into the Schedule of Notification No. 207/87-Customs, adding the entry "No. 231-Customs, dated the 5th June, 1987," by exercise of the Central Government's statutory powers, to modify the exemption schedule under the existing customs notification.

Customs duty exemption for magnetic tapes limits excess duty to an ad valorem cap subject to industrial use certification.
Magnetic tapes other than for sound recording imported into India are exempted from customs duty in excess of the amount calculated at the rate of 60 per cent ad valorem, provided a specified senior officer certifies that the importer is an Actual User (Industrial). The certification requirement is waived for three named importers, so the exemption operates as a conditional ad valorem duty cap tied to industrial user certification except for those listed importers.

Exemption for tensilised polyester film reduces customs duty for imports used to manufacture magnetic tapes, subject to certification and undertakings.
Exemption grants reduced ad valorem customs duty and a capped additional duty on tensilised polyester film ( 30 microns) imported for manufacture of magnetic tapes, conditional on a recommending officer's certification (unless imported under supplementary licences) and an importer undertaking to use the goods for that purpose and to pay duty differences if the undertaking is breached; "Polyester Film" excludes any magnetic treatment or magnetic tapes themselves.

Customs exemption amendments narrow product scope, delete a table entry, and limit duty relief by an excess over rate formula.
Central Government amends three customs exemption notifications by substituting or omitting specified textual provisions: replacing "magnetic tape" with "magnetic tapes for sound recording" to narrow product scope; deleting Sl. No. 1 and its entries from a notification table; and replacing descriptive duty language with a formula limiting exemption to that portion of customs duty in the First Schedule exceeding an amount calculated at fifty per cent ad valorem.

Customs exemption for specified stainless steel strips allows reduced duty when used to manufacture tubes for electrical heating elements.
An exemption grants reduced customs duty treatment for imported stainless steel strips within Chapter 73 by limiting duty to an amount calculated at a sixty percent ad valorem rate; the relief applies only where strips meet specified composition and dimensional criteria and are used in the manufacture of tubes for electrical heating elements, and it supersedes an earlier notification.

Deemed imported materials for drawback: specified domestic inputs treated as imported to permit export drawback claims.
Declares specified materials contained in goods manufactured in India and exported to be deemed imported materials for drawback purposes, listing thirty-eight materials (metals, alloys, rubber and cable compounds, cellulose products, scraps and chemicals) and providing that the declaration operates from 1 June 1987 to 31 May 1988.