Rescission of customs notifications ends specified miscellaneous exemption orders, effective from the appointed commencement date.
The Central Government, exercising powers under the Customs Act and citing public interest, rescinds Notifications 68/87-Customs, 69/87-Customs, 124/87-Customs and 257/88-Customs, with the rescission taking effect on 1 June 1989.

Tariff classification amendments remove specified chapter references and update heading entries in customs exemption notifications administratively.
The Central Government, under sub section (1) of section 25 of the Customs Act, amends ten specified exemption notifications by textual substitution and omission in their annexed Tables, replacing certain tariff heading entries and deleting particular subheading references wherever they occur, and in one instance substituting an entire Table listing covered heading ranges (with specified exclusions), thereby redefining the headings captured by those notifications.

Customs duty exemption for specified Chapter 90 parts limits payable duty to a 40% ad valorem cap on imports.
Exempts specified parts falling under Chapter 90 from customs duty insofar as duty exceeds the amount calculated at the rate of 40 per cent ad valorem. Covered items include parts of instruments and apparatus for physical or chemical analysis; parts for measuring or checking viscosity, porosity, expansion, surface tension or similar properties; parts for measuring quantities of heat, light or sound (excluding exposure meters); parts for mechanically testing hardness, strength, compressibility, elasticity and similar properties of industrial materials; and parts of microtomes. The exemption takes effect on 1 June 1989.

Customs duty exemption caps customs liability for specified machinery imports to a fixed ad valorem rate, reducing excess duty.
The Government exempts specified imported machinery, electrical and optical goods and related parts from customs duty in excess of an ad valorem cap of 35 per cent; a detailed list of tariff sub-headings defines eligible goods while express exclusions-parts containing electronic devices, motor-vehicle interchangeable parts, certain analytical and testing instrument parts, and microtome parts-remain outside the exemption.

Commencement of statutory provision: government notification brings Finance Act provision into force by appointed date.
The Central Government, exercising the power conferred by clause (b) of section 34 of the Finance Act, 1989, appoints a specific date as the day on which the provisions of that clause shall come into force, thereby serving as a commencement notification to bring the identified Finance Act provision into legal effect under the customs and tariff framework.

Exchange rate amendment for Malaysian dollars updates statutory customs conversion, effective on the notified date under Stamp and Customs Acts.
Amendment substitutes the scheduled exchange rate for Malaysian Dollars at serial number 12 of Notification No. 15/89-Non-Tariff Customs, under delegated authority from the Indian Stamp Act and the Customs Act, and specifies the date from which that substituted schedule entry is effective for customs and non-tariff purposes.

Inland Container Depot designation enables Sanganer Industrial Area for unloading imported goods and loading export consignments under customs authority.
The Central Government, exercising powers under clause (aa) of section 7 of the Customs Act, 1962, appointed Sanganer Industrial Area at Jaipur as an Inland Container Depot by notification, authorising unloading of imported goods and loading of export goods, including any class of such goods.

Customs amendment: substitutes 'goods' for 'seed consignments' and exempts specified guided weapon components and test equipment.
Amendment to a customs notification substitutes the word "goods" for "seed consignments" in the cited sub clause and inserts a new sub clause exempting components, spares, jigs, fixtures, tools, dies, moulds and test equipments imported for the manufacture and testing of guided weapons and their accessories by the specified defence manufacturer, effected under the Central Government's powers under the Customs Act.

Customs exemption amended: Interferon alpha-2b injection added to life saving drugs schedule, extending tariff relief for the medicine.
The notification amends the schedule of a prior customs exemption by inserting Interferon alpha-2b injection under the heading "A. Life saving drugs or medicines," thereby extending exemption treatment to that listed medicine as part of the miscellaneous exemption notifications.

Exemption from additional import duty removes the portion equal to special excise on like domestic goods at importation.
Exempts goods in the tariff schedule from the portion of additional import duty equivalent to the special excise duty on like domestic goods, by statutory notification issued in the public interest and superseding an earlier notification.

Partial exemption from auxiliary duty for toll-smelted metal imports permits duty relief above a specified baseline for processing costs.
Partial exemption from the auxiliary duty of customs applies to specified imported metals produced by toll smelting or toll processing of Indian-origin copper reverts, spent anodes or anode slime, limited to amounts in excess of a baseline rate that represent toll processing costs (labour, processing materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years and satisfactory evidence linking imports to the exported inputs.

Auxiliary duty exemption on imported machinery parts: excess duty reduced to rate applicable to the complete article.
Exemption applies where component parts of specified tariff headings are imported for initial setting up, assembly or manufacture of listed machinery and, when proved to the Assistant Collector, are relieved of that portion of auxiliary duty exceeding the amount calculated at the auxiliary-duty rate leviable on the corresponding complete article, subject to conditions in notification No. 155/86-Customs and superseding notification No. 114/89-Customs.

Auxiliary duty exemption for medical electronic components limits customs levy to the rate applicable on the finished equipment.
Exempts component parts imported for the manufacture of medical electronic equipment from auxiliary customs duty insofar as the duty would exceed the amount calculated at the rate applicable to the finished equipment when imported complete, subject to proof to the Assistant Collector of Customs and to conditions in a prior notification. The exemption excludes specified electronic components such as thermionic valves, transistors and similar semiconductor devices, light emitting diodes, electronic microcircuits, and capacitors other than paper capacitors.

Partial customs duty exemption on imported exposed cinematograph film limits duty to value attributable to print, freight and insurance.
Partial exemption limits customs auxiliary duty on imported exposed cinematograph film under Heading 37.06 by exempting duty in excess of an amount calculated at a specified rate of the value representing only the cost of the print and the freight and insurance charges incurred for that print, under powers granted by the Customs Act and the Finance Act and superseding an earlier notification.

Auxiliary duty exemption for simulator component imports limits duty to the rate applicable to aircraft component parts.
Exemption limits auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, superseding an earlier notification and invoking powers under the Customs Act and Finance Act to grant the public-interest exemption for items classifiable in Chapter 88 of the Customs Tariff.

Partial exemption from auxiliary customs duty on goods already exempt from basic customs duty, subject to existing conditions.
The Central Government exempts goods partially or wholly exempt from basic customs duty as specified in the First Schedule to the Customs Tariff Act from so much of the auxiliary duty of customs as exceeds the prescribed rate of the value of such goods determined under Section 14 of the Customs Act. This exemption applies only to goods covered by the notifications listed in the Schedule and remains subject to any conditions attached to those original exemptions.

Partial customs duty exemption limits relief to auxiliary duty above a specified ad valorem threshold on listed imports.
Partial exemption from auxiliary customs duty is granted for specified imported goods, limited to the amount of duty in excess of an ad valorem threshold, with value to be determined under the customs valuation provisions. The exemption substitutes an earlier notification and applies only to goods listed by Chapter and specified headings in the annexed Table, covering selected minerals, chemicals, polymers, textile inputs, machinery, electrical apparatus and certain transport and cinematographic items.

Partial exemption from auxiliary customs duty above a specified ad valorem rate preserves existing conditionalities on exempted goods.
Partial exemption from auxiliary customs duty is granted for goods wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, waiving the component of auxiliary duty that exceeds an ad valorem rate of five percent of the value of such goods as determined under the valuation provisions of the Customs Act. The exemption is subject to the terms and conditions attached to the original notifications granting basic duty exemption.

Partial exemption from auxiliary customs duty for specified imported goods, exempting duty beyond the statutory ad valorem threshold.
The Central Government exempts specified imported goods listed by chapter in the annexed Table from that portion of auxiliary customs duty which exceeds the statutory ad valorem threshold, applying to identified agricultural products, raw materials, concentrates, scrap, specified machinery and timber; the exemption is made under powers in the Customs Act and the Finance Act and supersedes an earlier notification, with an explanatory definition limiting the scope of lubricating oil.

Auxiliary duty exemption for goods exempt from basic customs duty under notified exemptions, subject to original conditions.
Exempts from auxiliary customs duty goods wholly or partially exempt from basic customs duty under the listed notifications, subject to the same conditions that govern those original basic-duty exemptions, and supersedes an earlier referenced notification.