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Effective basic duty of 60% on items of specified sub-headings of Chapter 90
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Customs duty cap limits import duty for specified measuring instruments to a fixed ad valorem rate under statutory notification.
The Government issues a notification exempting specified goods falling under certain tariff sub-headings from so much of the basic customs duty as exceeds the amount calculated at the ad valorem rate specified in the Table, thereby capping the effective basic duty for listed measuring and checking instruments at the prescribed ad valorem rate upon importation.
Effective basic duty of 60% on instruments of specified sub-headings of Chapter 90
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Basic customs duty cap on certain measurement and optical instruments limits import duty to a fixed ad valorem rate.
The Central Government exempts specified instruments under listed Chapter 90 headings from that portion of basic customs duty in excess of an amount calculated at a rate of 60% ad valorem on import; the exemption applies to goods described in the annexed table and supersedes an earlier notification, thereby capping the effective basic duty for the listed instruments.
Effective basic duty of 50% on items of specified sub-headings of Chapter 90
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Cap on basic customs duty limits ad valorem duty to a fixed level, exempting excess on listed Chapter ninety goods.
The notification limits the effective basic customs duty on specified Chapter 90 tariff headings by exempting from customs charge that portion of basic duty which exceeds a fixed ad valorem cap, applying uniformly to all goods falling under each listed sub-heading at importation.
Effective basic duty on vessels and other floating structures for breaking up
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Customs exemption for vessels imported for breaking up - duty limited to a capped ad valorem rate.
The Central Government exempts goods classified under the Customs Tariff heading for vessels and floating structures imported for breaking up from so much of the duty specified in the First Schedule as exceeds the amount calculated at a 5% ad valorem rate, thereby capping the effective basic customs duty payable on those imports.
Amends 7 Notifications
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Customs exemption amendments increase ad valorem concessions and revise covered items, altering several prior notifications.
Amendments directed under section 25(1) of the Customs Act substitute higher ad valorem rates, omit specified entries, and revise item descriptions across seven listed exemption notifications. Changes include replacing earlier percentage concessions with increased ad valorem rates in multiple notifications, omitting an aeroplanes entry and certain table entries, substituting a parts-for-tractors entry with an explicit concession, and restricting one notification's wording to "helicopter parts."
Effective duty for specified components and parts for manufacture of motor vehicles
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Customs duty cap on specified motor vehicle components allows reduced import duty and waives additional duty for manufacturing use.
Exempts specified components and parts imported for manufacture of motor vehicles from so much of Customs duty as is in excess of the amount calculated at the rate of 50 per cent ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to conditions: certificate of use from the Assistant Collector of Central Excise; importer's undertaking as to use; maintenance and production of accounts certified by the Assistant Collector of Central Excise within three months or extended period; and payment of differential duty on failure to comply.
Exempts from basic customs duty, gliders of Heading No. 88.01
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Customs duty exemption for imported gliders caps ad valorem liability and waives additional duty under tariff law.
Exempts imported gliders classifiable under tariff heading 88.01 from customs duty to the extent payable above a prescribed ad valorem rate and from the additional duty levied under the Customs Tariff framework, by exercise of executive exemption powers; the measure reduces the duty incidence on such imports by capping ad valorem liability and waiving the separate additional duty component.
Exempts aeroplanes and helicopters from basic customs duty
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Customs exemption for aircraft imports removes basic customs duty on specified aeroplanes and helicopters imported into India.
Exempts aeroplanes and helicopters from basic customs duty when imported into India by relieving goods under heading No. 88.02 of the First Schedule to the Customs Tariff Act, 1975 from the whole of the customs duty leviable thereon pursuant to the Central Government's power under section 25(1) of the Customs Act, 1962, on the stated public interest grounds.
Exempts machinery and equipment for disabled persons at the airport or in the aircraft
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Customs duty exemption for imported handling equipment for disabled persons at airports and aircraft, subject to official certification.
Exempts imported machinery and equipment required for handling physically disabled persons at airports or in aircraft from customs duty and additional duty under the Customs Tariff Act, conditional on certification by an authorized civil aviation officer that the goods are required for handling physically disabled persons at the airport or in the aircraft or both.
Effective duty of 15% on recorded magnetic tapes, CD-ROMS and floppy diskettes imported by R & D institutions approved by Ministry of Science & Technology
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Duty cap on recorded media imports for approved R&D institutions, subject to certification and non commercial use.
The notification limits customs duty on recorded magnetic tapes, CD ROMs and floppy diskettes imported by Ministry approved non commercial R&D institutions to an effective ad valorem rate of 15% and exempts the whole of the additional duty under section 3, subject to production at clearance of a Deputy Secretary level certificate confirming the media contain educational or scientific material required for research, the institution's non commercial status, and recommendation for grant of exemption.
Amends 28 Notifications
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Customs exemptions amended to revise ad valorem treatment and adjust item descriptions, altering concession applicability and scope.
Amendment of multiple customs exemption notifications to modify scope and quantum of concessional treatment for specified imported goods by textual and tabular substitutions. Revisions include changes to product descriptions, insertion or omission of listed items, and systematic replacement of ad valorem duty specifications or the method of computing exempt duty so that exemptions apply only to duty in excess of specified ad valorem calculations. Each listed notification is amended solely in the particular manner specified in the annexed Table.
Customs duty of 75% on colour picture tubes, with or without deflection yoke
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Customs duty cap on colour picture tubes limits payable duty to a specified ad valorem rate under an import exemption.
Exemption limits customs duty on imported colour television picture tubes under sub heading 8540.11 by capping payable duty at an amount equivalent to 75% ad valorem, applying whether the tubes are imported with or without deflection yoke and exempting so much of the duty leviable under the First Schedule as exceeds that capped ad valorem amount.
Effective duty of 80% on computers, computer peripherals [Heading No. 84.71] and their parts and accessories [Sub-heading No. 8473.30]
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Duty cap on computers and peripherals limits customs charge at a prescribed ad valorem rate on importation.
Administrative notification exempts imported computers, computer peripherals and their parts and accessories from customs duty in excess of the amount calculated at the prescribed ad valorem rate by reference to the specified tariff entries, thereby capping the effective customs duty collectible on those goods.
Effective basic duty of 25% and 'nil' additional duty on kits required for conversion of motor spirit driven vehicles to compressed natural gas driven vehicles
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Customs duty exemption for CNG conversion kits limits payable import duty and waives additional duty subject to certification.
Imported kits for converting motor-spirit vehicles to CNG are subject to a capped basic customs duty at an ad valorem rate of 25% and a waiver of the whole additional duty under the Second Act, contingent on production at import of a certificate from an officer not lower than Deputy Secretary in the Ministry of Environment and Forests confirming the goods are required for that purpose.
Effective basic duty of 25% and 'nil' additional duty on goods of Heading Nos. 84.32 to 84.37
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Customs duty cap at 25% ad valorem for specified tariff headings with additional duty set to nil.
The Central Government exempts goods under Heading Nos. 84.32-84.37 from customs duty to the extent such duty exceeds an effective basic rate of 25% ad valorem, and exempts those goods from any additional customs duty, making the additional duty nil for the specified headings.
Amends 89 Notifications
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Customs duty rate revisions: multiple exemption notifications amended to substitute ad valorem rates and adjust additional duty application.
Notification No. 62/93-Cus (28-2-1993) directs consolidated textual amendments to numerous prior customs exemption notifications, principally substituting specified ad valorem duty rates, introducing combined specific-plus-ad-valorem charges in some entries, inserting and omitting serial entries and descriptions, and revising explanatory clauses to limit the application of additional duty under section 3 of the Customs Tariff Act to amounts in excess of a base ad valorem threshold.
Effective basic duty of 25% and 'nil' additional duty on goods for Green House equipment
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Customs duty exemption for greenhouse equipment permits reduced basic duty and waives additional duty upon authorised certificate.
Provides customs relief for listed greenhouse equipment by limiting the basic customs duty to a lower ad valorem amount and exempting the entire additional duty, subject to production at import of a certificate from an officer not lower than a Deputy Secretary in the Ministry of Commerce confirming the goods are required for greenhouse use; enumerates specific eligible items and notes later rescission by a subsequent notification.
Effective basic duty on specified goods of specified headings of Chapters 84 and 85
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Effective basic duty caps customs charges on specified metalworking equipment and furnaces, prescribing maximum ad valorem rates.
Notification limits customs liability on specified imports by exempting goods from any portion of the First Schedule duty exceeding the prescribed effective basic duty rates. The Table caps ad valorem rates for converters, ladles, ingot moulds and casting machines at 35%; parts of those goods at 25%; and industrial and laboratory furnaces and ovens at 35%, applying the exemption on importation to fix the maximum chargeable duty.
Effective basic duty on specified goods of Chapter 82
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Customs exemption caps basic duty for specified Chapter 82 imports at an ad valorem rate.
The Central Government, exercising power under section 25(1) of the Customs Act, 1962, exempts all goods under heading nos. 82.01-82.11 of the First Schedule to the Customs Tariff Act, 1975 from so much of the basic customs duty as exceeds the amount calculated at an ad valorem rate of 40 percent, thereby capping the effective basic duty on those imported goods.
Supersedes Notification No. 295/83-Cus. to prescribe effective basic duty on specified titanium sponge
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Customs exemption limits basic duty on imported titanium sponge for manufacture of titanium and alloy products.
Exempts imported titanium sponge for manufacture of titanium and titanium alloy products from customs basic duty to the extent that duty exceeds the amount calculated at the prescribed ad valorem rate, replacing the earlier notification and applying to sponge classified within the relevant tariff chapter.

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