Extension of exemption period for coal tar pitch: prior customs notification's expiry date is postponed by one year.
Amendment to Notification No. 333/86 Customs substitutes the date in paragraph 2, altering the expiry from 31st May, 1987 to 31st May, 1988 for the exemption applicable to coal tar pitch (Chapter 27), under powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Extension of customs exemption period: government substitutes the notification expiry date to extend the exemption for one year.
Under the powers of section 25(1) of the Customs Act, 1962, the Central Government amends Notification No. 356/86 Customs by substituting the date in paragraph 2, replacing the earlier expiry date with a later date to extend the period during which the notification's exemption provisions remain effective.

Customs exemption amendment extends specified notification expiry date to August, altering the prior May deadline.
Central Government, under section 25(1) of the Customs Act, 1962, amends specified customs exemption notifications; notably, paragraph 2 of Notification No. 255/86-Customs (17 April 1986) substitutes the expiry "31st day of May, 1987" with "31st day of August, 1987."

Appointment of customs officers: Collector, Deputy and Assistant Collectors designated for Tamil Nadu excluding Madras under Customs Act.
The Central Government appoints the officer named as Collector of Customs and Central Excise, Tiruchirapalli for the State of Tamil Nadu excluding the area under the Collector of Customs, Madras, and supersedes the corresponding entry in the earlier notification. Additional Collector/Deputy Collectors and Assistant Collectors of Customs are appointed to work under the control of the Collector of Customs and Central Excise, Tiruchirapalli, establishing the reporting structure and territorial allocation.

Auxiliary duty amendment inserts a new notification reference into the customs exemption schedule, modifying tariff exemption listings.
The Central Government, invoking powers under the Customs Act and the Finance Act and satisfied of the public interest, amends the Schedule to Notification No. 209/87-Cus by inserting a new serial entry referencing Notification No. 222-Customs immediately after the existing serial entry numbered seventy-seven, thereby formally adding that notification to the list of miscellaneous exemption notifications.

Exemption for light commercial vehicle components: conditional customs duty relief tied to certification, approved programme and usage undertakings.
Conditional customs duty relief is provided for components of light commercial motor vehicles for manufacture of vehicles with payload not exceeding 4,000 kilograms, exempting duty in excess of an amount at 10% ad valorem and the additional duty under Section 3, subject to certification of component lists by Industrial Advisers, importation under a Ministry-approved programme, and importer undertakings to use components as specified, maintain certified accounts and produce extracts within three months or pay differential duty on failure. From 1 July 1987 applicability is limited to components for vehicles certified as fuel-efficient based on prescribed fuel-efficiency tests and thresholds.

Customs exemption scope expanded to include parts and accessories, extending relief under the prior tariff notification.
Amendment inserts the phrase "and parts and accessories of the aforesaid articles" into the existing customs exemption notification, thereby extending the exemption to include parts and accessories of the specified articles and aligning them with the exemption regime applicable to those principal articles.

Customs exemption limits export duty on coffee, capping payable duty per quintal under the tariff heading.
The Central Government grants a customs exemption for coffee exported from India, superseding notification No. 135/87 Customs, and limits customs duty on coffee under Heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 so that duty payable does not exceed Rs. 170 per quintal; the exemption is issued in the public interest by notification No. 220/87 Cus dated 19 May 1987.

Extension of exemption notification extends validity by substituting the expiry date under customs notification issued by Central Government
Amends an existing customs exemption notification by substituting the expiry date specified in paragraph 2 of Notification No. 251/86-Cus, thereby extending the period of effect of the exemption provision in the principal notification; the amendment is limited to the temporal extension and does not modify other operative terms.

Warehousing station designation under Customs law confirms locality's qualification for bonded storage and Customs warehousing operations.
Declaration designates Village Sikka in Jamnagar district as a warehousing station under statutory Customs authority by formal notification, identifying the place and recording the issuing reference and date to enable application of Customs warehousing and bonded storage regulatory framework.

Warehousing station designation enables Velavadi to support export-oriented undertakings under the Customs Act.
Declaration designates Village Velavadi in Nagari Taluk, Chittoor district, Andhra Pradesh, as a warehousing station under the Customs Act to facilitate establishment of export-oriented undertakings, specifying territorial scope and the administrative purpose of enabling warehousing facilities for units operating solely for export.

Customs exemption extension: notification expiry date substituted to extend the exemption period under statutory authority.
Central Government exercises statutory authority to amend Notification No. 213/85-Customs by substituting the expiry date in paragraph 2 with a later terminal date, thereby extending the period during which the exemption remains operative; the amendment is made pursuant to the Customs Act and on grounds of public interest and is limited to the date substitution without altering other terms of the notification.

Administrative authority substitution: condition (iii) now names Department of Rural Development replacing Ministry of Works and Housing.
The amendment modifies condition (iii) of Notification No. 158 Customs dated 2 April 1987 by substituting the words "Ministry of Works and Housing" with the words "Department of Rural Development," effected under the power conferred by sub section (1) of Section 25 of the Customs Act, 1962.

Customs jurisdiction extended to specified territories; Collector and subordinate customs officers are designated to exercise authority there.
The notification substitutes Item No. 8 to designate the Union Territory of Delhi, the State of Haryana and the NOIDA Export Processing Zone at Ghaziabad as a customs jurisdiction under the Collector of Customs, Delhi, with Deputy Collectors and Assistant Collectors of Customs working under the control of the Collector; the NOIDA Export Processing Zone boundaries are as specified by the earlier notification referenced.

Auxiliary duty exemption: parts for initial machinery set up relieved to the extent duties exceed those on the complete article.
Exempts from excess auxiliary duty component parts of machinery imported for initial setting up, assembly or manufacture of specified articles by granting relief equal to the difference between duty on the parts and duty on the complete article; relief requires proof to the Assistant Collector of Customs and compliance with conditions in notification No. 155/86 Customs. Scope is defined by specified tariff headings and listed articles, with certain exclusions noted.

Auxiliary duty exemption for component parts of medical electronic equipment on import, conditional on proof and prior notification requirements.
Exempts from auxiliary duty certain component parts imported for manufacture of electronic medical equipment, excluding parts with specified semiconductor or capacitor components; relief is limited to the excess over the auxiliary duty rate applicable to the complete equipment and is conditional on proof to the Assistant Collector of Customs and compliance with prior notification conditions.

Partial auxiliary duty exemption for imported cinematograph film prints limited to a proportion of print cost plus freight and insurance.
Notification exempts imported cinematograph films under Heading 37.06 from that portion of the auxiliary duty that exceeds an amount calculated at a prescribed rate of value limited to the cost of the print and the freight and insurance charges incurred in respect of that print, thereby restricting the assessable base for auxiliary duty to those value components.

Auxiliary duty exemption caps customs levy on imported aeroplane simulator parts to the rate for aircraft component parts.
Exemption limits auxiliary customs duty on imported component parts of simulators of aeroplanes and other aircrafts by capping duty at the rate applicable to component parts of aeroplanes or other aircrafts, under the exercise of powers conferred by Section 25(1) of the Customs Act and Section 93(4) of the Finance Act, superseding notification No. 116/87-Customs.

Partial auxiliary duty exemption limits additional customs levy to a capped share of goods' value under specified notifications.
The Central Government exempts goods that are wholly or partially exempt from basic customs duty under specified notifications from the portion of auxiliary customs duty that exceeds an amount calculated as a capped share of the goods' value as determined under customs valuation; the exemption applies only to notifications listed in the Schedule and remains subject to any conditions attached to those notifications.

Partial exemption from auxiliary customs duty reduces excess levy above specified rate on listed imported goods.
Partial exemption from auxiliary duty is granted for specified imported goods by statutory power, exempting that portion of duty in excess of the amount calculated at the rate of 25 per cent of the value of such goods as determined under customs valuation. The notification lists discrete tariff chapters and headings covering chemicals, textile products, machinery and electrical apparatus, transport equipment, cinematographic goods and certain industrial items which are eligible for the stated partial exemption when imported into India.