Rescission of customs notification under Customs Act withdraws a prior administrative notification as unnecessary.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, rescinds Notification No. 1/87-Customs dated 1 January 1987 as necessary in the public interest, by Notification No. 52/88-Cus. (N.T.), dated 10 August 1988, thereby withdrawing the earlier administrative notification issued by the Ministry of Finance (Department of Revenue).

Customs exemption: addition of a life-saving drug to the notified schedule, extending tariff relief for Ceftazidine injection.
Amendment to the Customs exemption schedule by Notification No. 236/88-Cus. inserts Ceftazidine injection as Item 187 under the heading Life saving drugs or medicines in the Schedule to Notification No. 208/81-Cus., effected under the statutory authority of the Customs Act to modify exemption notifications in the public interest.

Customs notification validity extension: government amends a prior customs notification to extend its period of operation.
The Central Government, invoking statutory amendment power under the Customs Act and acting in the public interest, amends paragraph 2 of Notification No. 30/83-Customs by substituting the originally specified expiry date with a later expiry date, thereby extending the notification's validity.

Rescission of Customs notification under section 25(1) withdraws a prior customs exemption notification in public interest.
The Central Government, invoking the power under sub-section (1) of section 25 of the Customs Act, 1962 and being satisfied it is necessary in the public interest, rescinds Notification No. 180/86-Customs dated 1st March, 1986, thereby withdrawing that earlier exemption notification.

Customs tariff rate reduction: amendment substitutes a lower per tonne duty, altering the applicable exemption notification.
The Central Government, invoking powers under the Customs Act, amends Notification No. 343/87 Customs (27 October 1987) by substituting the words "rupees one thousand per metric tonne" with the words "rupees five hundred per metric tonne," effecting a reduced per metric tonne duty in the exemption notification on the stated public interest basis.

Customs exemption amendments expand repair and re import relief, add office and drawings exemptions, and amend parts wording.
The amendments revise annexures to omit repair phrase references, substitute "parts of" for "of production" in specified entries, and insert time limited provisions permitting goods received for repairs or reconditioning within three years of exportation to be admitted for export after such work. For zone/complex regimes the amendments permit re imported goods within one year for re export after repairs or reconditioning and add exemptions for office equipment and drawings/blueprints/charts, with one office equipment exemption qualified by an Open General Licence and Board of Approval permission.

Customs exemption caps duty on imported photo polymer printing plates to a fixed ad valorem rate for printing industry.
The Central Government exempts photo polymer (relief image) plates imported for use in the printing industry from so much of the customs duty as exceeds the amount calculated at a capped ad valorem rate, thereby limiting customs liability on such imports; the exemption is temporal and confined to imports of the specified plates for printing use.

Customs exemption amendment inserts additional schedule entries to expand auxiliary-duty exemptions under delegated statutory powers.
Amendment inserts two new schedule entries after Sl. No. 276 in Notification No. 159/88-Customs, expanding the list of miscellaneous exemptions related to auxiliary duties. The change is made under the statutory powers granted by sub-section (1) of Section 25 of the Customs Act read with the relevant provision of the Finance Act and operates by adding specified notification entries to the Schedule of the principal notification.

Customs exemption for scientific research imports subject to passbook, certification, noncommercial use and value limits.
Exemption from customs duty and additional duty is provided for scientific and technical instruments, apparatus, equipment, accessories, spare parts and consumable goods imported by public-funded research institutions or Universities, conditional on a Pass Book issued by the relevant Central department, departmental certification that the importer is non-commercial, Head certification that items are not domestically manufactured and will be used only for research, and compliance with specified aggregate and per-item CIF value limits and procedural requirements.

Customs exemption for Light Combat Aircraft programme: authorised work centres may import specified goods duty-free subject to certification conditions.
Exempts specified machinery, equipment, instruments, components, spares, raw materials and consumables imported for the Light Combat Aircraft Programme from the whole of the customs duty in the First Schedule and the additional duty under Section 3 when imported by an Authorised Work Centre listed in the notification, subject to production at importation of a list certified by the Senior Manager, Aeronautical Development Agency (necessity, non-availability in India, exclusive use) and by a Deputy Secretary-level officer in the Ministry of Defence (authorisation).

Extension of exemption notification validity under statutory Customs Act power prolongs applicability for a further year.
The Central Government, invoking its statutory power under the Customs Act and acting in the public interest, amends Notification No. 287/87 Customs by substituting the expiry date in paragraph 2 with a new expiry date one year later, thereby extending the validity period of the existing customs exemption notification without altering its substantive conditions or scope.

Customs exemption for office equipment permits import under specified open general licence subject to Board of Approval.
The Central Government, exercising powers under sub section (1) of Section 25 of the Customs Act, 1962, inserts an entry exempting office equipments from customs duty where permissible for import under the Open General Licence Order No. 23/88 91 issued under the Imports and Exports (Control) Act and to the extent allowed by the Board of Approval.

Materials inclusion expanded to cover Advance Licence imports made integral to industrial projects after necessary processing.
The amendment clarifies that the expression "materials" in Notification No. 116/88-Cus. includes items imported under an Advance Licence when the export order requires establishment of an industrial project or plant, provided such items are subsequently exported after modification, alignment, or processing necessary to render them an integral part or sub-system of that project or plant.

Customs amendment deletes a table entry from an earlier notification, narrowing exemption scope under section 25.
The Central Government, invoking the power under section 25(1) of the Customs Act, 1962 and acting in the public interest, issues Notification No. 224/88-Cus. to amend Notification No. 15/88-Customs by omitting Sl. No. 13 and the corresponding entry from the Table annexed to the original notification, thereby removing that exemption entry from the schedule.

Customs duty cap on import of butachlor limits payable duty; excess amount is exempted under statutory power.
The notification exempts imports of butachlor under Chapter 29 of the Customs Tariff from that portion of customs duty which exceeds the amount calculated at a specified ad valorem rate, thereby capping the payable duty on butachlor; the exemption is made under the executive's statutory power in the public interest.

Customs amendment commencement notification appoints the date on which the Act comes into force.
Brings into force the provisions of the Customs (Amendment) Act, 1988 by appointing 16 August 1988 as the date on which the Act shall come into operation under the relevant commencement provision.

Transaction value governs customs valuation; sequential alternative methods apply when transaction value is unacceptable for imports.
These Rules set a hierarchical valuation framework prioritising the transaction value - the price actually paid or payable for goods sold for export to India, subject to acceptability conditions and prescribed adjustments. If unacceptable, valuation proceeds sequentially through transaction value of identical goods, transaction value of similar goods, deductive value based on resale prices in India with specified deductions and allowances, and a residual method using reasonable, objective data. Rule 9 mandates specific additions to the price (commissions, packing, buyer-supplied elements, royalties, transport and insurance) when not included, with apportionment and adjustments made on the basis of objective and quantifiable evidence.

Commencement of Customs Amendment Act: government appoints the operative commencement date using its statutory power under the Act.
Under the authority of sub section (2) of section 1 of the Customs (Amendment) Act, 1988, the Central Government issues a notification appointing a specific calendar date as the day on which the Act shall come into force, thereby effectuating the statutory commencement of the amendment.

Auxiliary duty amendment omits a schedule entry and inserts a new Customs notification reference, altering exemption schedule.
Amendment modifies the Schedule to the earlier Customs notification concerning Auxiliary Duty by deleting a named schedule entry and inserting a new schedule entry that references an additional Customs notification, thereby changing the list of exemptions and cross-references under the principal notification pursuant to executive powers under the Customs Act and the Finance Act.

Exemption for computer maintenance imports limits customs duty excess and requires departmental certification for eligibility.
Exemption for imports classifiable under sub heading 8473.30 required for maintenance of computers and peripherals relieves customs and additional duties to the extent they exceed specified ad valorem rates, issued under section 25(1) of the Customs Act and subject to certification by a Department of Electronics officer not below Joint Director who must certify description, quantity and recommend the exemption.