Exemption from auxiliary duty applies to goods already exempt from basic customs duty, subject to original notification conditions.
The Central Government exempts from the auxiliary duty of customs the goods which are wholly or partially exempt from basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the listed prior notifications, and makes that exemption subject to any conditions contained in those original notifications.

Exemption from auxiliary duty on specified imported goods removes the auxiliary customs charge where listed goods meet defined classification criteria.
Exemption from auxiliary customs duty is granted on specified imported goods under powers in the Customs Act, 1962 and the Finance Act, 1992, removing the whole auxiliary duty for goods listed by First Schedule Chapters in the annexed Table. A proviso excludes goods for which an importer avails alternative duty exemptions under certain earlier notifications. The Table enumerates categories such as foodstuffs, fuels, minerals and fertilizers, industrial raw materials, machinery and measuring instruments, and a residual Chapter 99 entry, with accompanying technical definitions to determine qualifying petroleum products and electrical instruments.

Auxiliary duty limits set by notification, capping duties on crude petroleum and other imported goods under customs law.
The notification exempts from auxiliary duty under the Finance Act that portion in excess of specified capped rates when goods in the First Schedule are imported, superseding an earlier notification and prescribing separate caps for crude petroleum and for all other goods while preserving any existing exemptions granted by other notifications.

Rescission of customs exemption notifications rescinds prior exemption statuses and restores the pre-notification tariff position.
The Central Government, exercising powers under the Customs Act and having been satisfied it is necessary in the public interest, rescinds nine specified customs exemption notifications issued by the Department of Revenue, thereby terminating the exemption statuses and associated tariff effects created by those notifications and restoring the legal position applicable without them.

Customs notification amendment removes specified entries from earlier exemption schedules, altering scope of listed tariff exemptions.
Central Government, invoking powers under section 25(1) of the Customs Act, 1962, amends three specified customs exemption notifications by omitting particular Sl. Nos. and their related entries from the Tables annexed to Notification Nos. 221/76-Cus., 176/83-Cus. and 42/90-Cus., thereby modifying the set of tariff exemptions previously listed.

Customs exemption caps duty on specified Chapter 8 and 9 goods to a fixed ad valorem rate on import.
Central Government exempts specified goods under listed sub heading numbers of Chapters 8 and 9 from so much of the customs duty leviable under the First Schedule as is in excess of the amount calculated at the stated ad valorem rate when imported into India, thereby capping the effective duty payable for those enumerated tariff sub headings.

Amendment to customs notification adds a new Schedule entry, formally incorporating a referenced customs notification into the Schedule.
The Central Government, exercising power under section 25 of the Customs Act, 1962 read with a provision of the Finance Bill, amends Notification No. 122/92 Customs by inserting after S. No. 301 a new S. No. 302 referencing Notification No. 182/92 Customs, thereby formally adding that notification to the Schedule of No. 122/92 Customs.

Authorisation expansion for gold import under export replenishment scheme adds Minerals and Metals Trading Corporation as permitted entity.
The notification amends Notification No. 164/78-Cus by substituting the words identifying the authorised recipient so that the State Bank of India or the Minerals and Metals Trading Corporation are recognised as authorised entities for gold imported under the gold jewellery export replenishment scheme. The amendment is issued under sub-section (1) of section 25 of the Customs Act, 1962 in the public interest via Notification No. 183/92-Customs.

Customs exemption for gold imports under export scheme requires RBI permit and bond securing export equivalence.
Exempts import duty on specified high purity gold imported under the Scheme for export of gold jewellery and articles, provided the importer holds a general or specific permit from the Reserve Bank of India and executes a bond, in form and sum specified by the Assistant Collector of Customs, undertaking to export jewellery or articles with gold content equivalent to the imported gold within the stipulated or extended period and to pay duty on any shortfall.

Warehousing period amendment expands duty-free treatment to consumable ship-stores and goods stored in EPZ bonded warehouses.
Amendment modifies the warehousing period notification by substituting item 6 with two categories-consumable ship-stores and goods imported and stored in a bonded warehouse in an Export Processing Zone for supply to EPZ units or hundred percent export oriented undertakings-and replaces the explanation to define "Duty Free Shops" and to adopt the statutory meaning of "Export Processing Zone."

Fee increase for customs house agents implemented, raising licence and related fees and commencing early May.
Amendment under section 146(2) of the Customs Act, 1962 substitutes higher fee figures in the Customs House Agents Licensing Regulations, 1984 by replacing the amounts in regulation 9(1), regulation 10(1) and regulation 12(3); the notification prescribes that these substitutions come into force on 4 May 1992, thereby altering the statutory charges applicable to customs house agent licensing.

Export tariff amendment reduces applicable ad valorem duty for a specified tariff entry under Customs Act powers.
Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 137/92 Customs by substituting the previously specified ad valorem rate in column (3) opposite S. No. 2 of the annexed Table with a lower ad valorem rate, thereby altering the export tariff applicable to that entry.

Export tariff reduction for finished leather clarifies duty rate and ties definition to Export Control Order standards.
Amendment to Notification No. 136/92-Customs substitutes the earlier ad valorem rate with 5% ad valorem and replaces the Explanation to define "finished leather of goat, sheep and bovine animals and of their young ones" as leather that meets the standards specified in the Export (Control) Order, 1988, as amended, thereby aligning tariff treatment with those export control standards.

Auxiliary duty amendment updates the exemption schedule by inserting and omitting specified notification entries under statutory powers.
Amendment revises the Schedule to Notification No. 124/92-Cus by inserting, adding and omitting specified entries relating to auxiliary duty exemptions, effected under the powers of the Central Government under the Customs Act read with a Finance Bill provision; it inserts a new entry after S. No. 67, omits S. Nos. 89 and 90, and adds four consecutive entries after S. No. 92, thereby altering which subordinate notifications are recognised for auxiliary duty exemption purposes.

Auxiliary duty amendment updates customs exemption schedule by inserting and omitting specified notification entries administratively.
The Central Government amends Notification No. 122/92 Customs under statutory powers to modify the Schedule of exemption notifications for auxiliary duty: inserting S. No. 228A (No. 70 Customs, dated 1st March, 1989), omitting S. No. 290, inserting S. No. 291A (No. 90 Customs, dated 1st March, 1992), and adding S. No. 301 (No. 164 Customs, dated 30th April, 1992).

Rescission of Customs notifications under Customs Act; two exemption notifications revoked by the Central Government in public interest.
The Central Government, satisfied that it is necessary in the public interest and invoking the statutory power under the Customs Act, rescinds two earlier miscellaneous exemption notifications issued by the Ministry of Finance (Department of Revenue), specifically the two notifications dated 1 March 1992, thereby withdrawing those exemption notifications from effect.

Gold import exemption standards changed, lowering per ten gram valuation and clarifying short visit exclusion for passenger imports.
Amendment reduces the per-ten-gram valuation used in the passenger gold import exemption notification and adds an explanation that short visits within the six-month reference period are ignored for exemption purposes if their total duration does not exceed thirty days and the passenger did not avail the exemption during those short visits.

Customs exemption expanded to include additional garment inputs such as elastic cloth, laces, linings, specific threads, tapes and polywadding.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, amends the Table to Notification No. 262/90 Customs by adding six specified goods for the garment and hosiery industry: elastic cloth in running length (including tabular form) of limited width; laces of limited width; lining and interlining materials (excluding nylon taffeta coated fabrics) of limited width; sewing and embroidery thread from manmade fibres, pure silk or mixed fibres; elastic tape and webbing (including heat resisting rubber tape) of limited width; and polywadding.

Customs exemption for specified imports permits reduced duty for inputs used in manufacture, subject to certification and bond.
Exemption permits specified imported goods used as inputs for manufacture of listed electronic products to be relieved of customs duty above a capped ad valorem rate, conditional on certification by an authorized technical officer (except for supplementary import licences) and on execution of a bond securing payment of duty differential where goods are not proved to have been used for the stated purpose; a Table specifies applicable tariff chapters, input descriptions and permitted end uses.

Customs duty exemption for imported manufacturing inputs subject to prescribed certification and importer undertaking on use and payment obligations.
Exemption limits customs duty on specified imported inputs used in manufacture by capping the duty at a stated ad valorem rate; eligibility requires certification by a prescribed technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the specified manufacture and to pay the duty difference if the use obligation is breached.