Customs exemption added: acetate cigarette filter rods inserted into notification to expand exempted goods list.
An amendment inserts a new entry, Sl. No. 7, into the Table of Notification No. 162/90-Customs, adding "Acetate Cigarette filter rods" to the list of exempted goods under the government's customs exemption notification, effected by exercise of executive powers under the Customs Act.

Customs tariff amendment substitutes an ad valorem duty plus a per-metre specific charge for specified tariff entries.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends the Table to Notification No. 190/90-Customs by substituting in column (4) the entries against S. No. 2 and S. No. 3 with "100% ad valorem plus Rs. 1.50 per metre".

Customs amendment tightens import exemption conditions for polyethylene by requiring machinery and packaging standard compliance with duty recovery on failure.
The amendment removes a bracketed reference to Indian Standard 7803 (Part II 1975) from the opening paragraph and substitutes proviso clauses to require importers to possess Aseptic Form Fill Seal machinery, ensure packaging material conforms to Indian Standard 7803 (Part II) 1975, and to pay, on demand, the duty differential where they fail to comply with these requirements.

Exchange rate determination: prescribed foreign currency conversion rates govern stamp duty and customs valuation from July 1990.
The Central Government prescribes the rate of exchange for specified foreign currencies to Indian currency as the operative conversion rates for calculating stamp duty under the Indian Stamp Act and for determinations under the Customs Act, superseding the prior notification and effective from the commencement date stated.

Appointment of Collector: Collector of Customs, Delhi designated to act as Collector of Central Excise, Meerut for specific adjudication.
The Central Government designates the Collector of Customs, Delhi also to act as Collector of Central Excise, Meerut solely for adjudicating cases relating to M/s. Lunia & Co., by notification dated 27-6-1990 exercising statutory appointment powers.

Extension of notification validity to support domestic automobile industry by substituting its expiry date under customs law.
Amendment extends the validity of Notification No. 522/86-Cus by substituting the expiry date in paragraph 2 with a later date, effectuated by the Central Government under its statutory power in the Customs Act to support the development of the domestic automobile industry; no other substantive provisions of the original notification are altered.

Exchange rate amendment sets a new Australian dollar customs valuation rate, replacing the prior schedule entry and fixing an effective date.
Amendment to the customs exchange rate schedule substitutes the serial entry for the Australian dollar in Notification No. 9/90-NT-Cus, setting a new exchange rate for customs and stamp-related purposes under the statutory powers invoked, and declares the replacement entry for serial No. 2 operative from the stated effective date.

Auxiliary duty amendment adds a notification reference to the customs exemption schedule, modifying tariff entries under delegated powers.
Amendment inserts a new entry into the customs exemption schedule to effect an auxiliary duty change by adding a reference to Notification No. 203 dated 21st June, 1990, authorising insertion of Serial No. 271 after Serial No. 270 in the Schedule to Notification No. 180/90 Customs under delegated powers from the Customs Act and the Finance Act.

Customs exemption for Nepal-manufactured goods conditioned on substantial Nepalese material content, certification and Indian approval.
Exemption applies to specified goods manufactured in Nepal containing not less than 65 per cent Nepalese or Nepalese and Indian materials; importers must satisfy the Assistant Collector of Customs with evidence of manufacture and certified material inputs by His Majesty's Government of Nepal, with approval by the Government of India, for duty exemption under the Customs Tariff Act.

Customs amendment revises a prior exemption notification by omitting a specified paragraph, altering the notification's operative text.
Central Government, invoking its statutory amendment power under the customs enactment, issues Notification No. 202/90-Cus dated 21-6-1990 to amend Notification No. 216/88-Customs (7 July 1988) by omitting paragraph 2 of the earlier notification.

Auxiliary duty amendment updates customs notification schedule, inserting cross-reference to a new notification and altering tariff entries.
The Central Government amends Notification No. 180/90-Customs under powers conferred by the Customs Act and the Finance Act by inserting, after Serial No. 269 in the Schedule, a new Serial No. 270 referencing Notification No. 200-Customs dated 19th June, 1990, thereby adjusting the schedule of tariff/exemption notifications relating to auxiliary duty.

Customs exemption for Nepal-origin goods: duty waived on listed unprocessed agricultural and artisanal items on import.
Notification exempts from customs duty specified goods wholly produced in Nepal and imported into India, covering unprocessed agricultural, horticultural and forest produce and minerals, rice, pulses, flour, timber, jaggery, animals, birds, fish, bees and honey, raw wool, goat-hair and bones for bone-meal, milk and home-made milk products, ghani-produced oil and oil-cakes, Ayurvedic and herbal medicines, village artisan articles, yak tail and akra.

Delegation of Customs Board powers: principal collectors authorised to declare warehousing stations, extend warehousing period and apply export proviso.
The Central Government authorises Principal Collectors of Customs and of Customs and Central Excise, as notified, to exercise specific powers of the Central Board of Excise & Customs under the Customs Act within their jurisdictions. Delegated powers include declaring warehousing stations, extending warehousing periods, and applying the proviso concerning goods entered for export within three years of duty payment; the delegation supersedes an earlier notification and applies only to the specified notified Principal Collectors.

Land customs stations on Indo Nepal border: expanded notified crossing points for customs administration and movement regulation.
Amendment to a customs notification under the Customs Act adds specified land customs stations on the Indo Nepal border by inserting serial numbers 5-22 into the Table, identifying road and one railway routes that connect named Indian localities with Nepalese counterparts and thereby designating those routes as official customs crossing points for customs administration and regulation of cross border movement.

Customs amendment: replaces ad valorem duty with specific per-piece duty for sparking plugs under section 25.
An amendment to Notification No. 105/90-Customs replaces the figures and words "100% ad valorem" with the figures and words "Rs. 10 per piece" for sparking plugs, effected under the power conferred by sub-section (1) of section 25 of the Customs Act, 1962, as a modification of the Department of Revenue notification dated 20th March, 1990.

Auxiliary duty amendment inserts a new notification into the customs exemption schedule under statutory authority.
Central Government amends Notification No. 184/90-Customs by inserting, after Sl. No. 69 in the Schedule, a new Sl. No. 70 citing Notification No. 197/90-Customs dated the 18th June, 1990, thereby updating the Schedule to reflect an auxiliary duty-related notification under statutory powers conferred by the customs and finance enactments.

Customs exemption for sponge iron imports permits reduced duty where imported for manufacture of iron powder.
Exempts high grade raw ground sponge iron under Heading No. 72.03 imported for manufacture of iron powder from customs duty in excess of the amount calculated at an ad valorem rate of 30%, issued under sub section (1) of section 25 of the Customs Act, 1962 on public interest grounds.

Land customs station designation expanded to include Nautanwa and Nepalgunj Road, authorising specified Indo Nepal road crossings.
The Central Government amends a customs notification to add two Land Customs Station entries on the Indo Nepal border: Nautanwa (Sonauli) for the road connecting Nautanwa to Bhairawa, and Nepalgunj Road (Rupadiah) for the road connecting Nepalgunj Road to Nepalgunj, thereby recognizing these road crossings for customs administration.

Customs duty on capital goods now charged on depreciated value; exemptions for captive power plants permitted per approval recommendations.
The amendment directs that customs duty on capital goods, material handling equipment, office equipment and captive power plants or generating sets be charged on depreciated value at rates prevailing at import; it authorises the Central Government, per recommendations of the Board of Approvals for Export Oriented Undertakings, to allow exemptions for items at the new Serial No. 11 and adds Serial No. 11 to exempt captive power plants, including generating sets, spares, fuel, lubricants and other consumables as recommended by the Board.

Illegal export prevention controls were revised through omissions in specified provisions governing goods and related regulatory requirements.
Prevention of illegal export controls under the Specified Goods (Prevention of Illegal Export) Rules, 1969 were amended by omitting clause (f) of rule 3(1), the proviso to rule 3(3), and clause (iv) of rule 4(1). The amendments took effect upon publication in the Official Gazette.