Use of imported components authorised for alternate capital goods when original supply completed, subject to customs evidence requirement.
The amendment permits importers, where capital goods required under an EPCG licence have already been supplied, to use the imported components for manufacture of other capital goods in their factory. The importer must produce evidence of receipt and utilisation of those components to the satisfaction of the Assistant Collector of Customs at the port of importation, which will be accepted in lieu of the certificate envisaged in clause (3).

Customs exemption for SAMYUKTA programme imports granted subject to certification and designation of authorised importers.
Exemption under section 25(1) of the Customs Act exempts specified goods in the First Schedule to the Customs Tariff Act, 1975 from both the customs duty and additional duty under section 3 when imported for the SAMYUKTA Programme by authorised work centres, designated Government agencies or public sector undertakings; importers must produce a certified list at importation confirming Programme necessity, non manufacture in India, exclusive use for the Programme, and Ministry authorisation.

Customs exemption for radar components limits payable duty to a prescribed ad valorem rate, subject to DGCA certification.
Exemption is granted to specified radar components, kits and spares imported by M/s. Bharat Electronics Limited for further manufacture and supply to airport authorities, from customs duty exceeding the amount calculated at the twenty five per cent ad valorem rate specified in the Customs Tariff, subject to production at clearance of a Director General of Civil Aviation certificate that the goods are required for airport modernisation and recommend the exemption.

Rescission of customs exemption notifications withdraws previously issued exemption instruments and alters applicable customs provisions.
The Central Government, in exercise of the powers under section 25(1) of the Customs Act, 1962, rescinds a specified list of 106 customs miscellaneous exemption notifications issued between 1976 and 1994, identifying each by number and date; the rescission is effected in the public interest by a notification dated 16-3-1995.

Effective duty caps for imported goods set, limiting customs duty to specified standard or preferential rates.
Government exempts imported goods classified in the First Schedule from customs duty in excess of the capped amounts set in an annexed Table, so that duty payable is limited to the Table's standard rate where the standard rate applies or to the Table's preferential rate where the preferential rate applies; the Table lists chapter/heading entries with ad valorem percentages or specific per kilogram duties and includes a residual cap for goods not otherwise specified.

Customs exemption for finished leather introduced, linking eligibility to terms in the foreign trade public notice.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No.100/89-Customs by inserting a new tariff entry exempting finished leather of goat, sheep and bovine animals and their young ones. An Explanation defines that such "Finished leather" must comply with the terms and conditions specified in Public Notice No.3.ETC(PN)/92-97 issued under the Foreign Trade (Development and Regulation) Act, as amended, to qualify for the notification's exemption.

Customs duty exemption for passenger baggage: goods under heading 98.03 exempt from excess duty subject to specified notifications.
The Central Government exempts goods classifiable under Tariff Heading 98.03, when imported by a passenger as baggage, from customs duty to the extent that such duty exceeds the amount calculated at the rates specified in the listed Government notifications, subject to the applicability and conditions of the corresponding notifications in the annexed Schedule.

Customs notification amendments revise exemption terms, reduce ad valorem duties, change beneficiaries and add certification requirements.
Amendments made under sub-section (1) of section 25 of the Customs Act, 1962 modify prior customs exemption notifications by substituting institutional names, changing tariff text and reducing specified ad valorem duty rates, expanding eligible goods entries, and imposing a certification requirement from the Directorate of Hydrocarbons for off shore oil exploration or exploitation imports. They also require a Ministry of Defence-signed duty exemption certificate for certain defence related imports documenting purchase order and supplier details and quantities.

Customs exemption for ballistic materials permits duty-free importation for manufacture of bulletproof jackets for security forces.
The notification exempts specified ballistic materials-ballistic grade aramid fabric and thread, ballistic ceramic plate, special grade polyurethane paste, and special grade thermoplastic film-from all customs and additional duty when imported for manufacture of bullet proof jackets for supply to the Armed Forces or designated police/security forces, conditional on the importer furnishing at importation a certified list of goods and quantities certified by an officer of not less than Joint Secretary rank in the appropriate central ministry.

Customs duty cap of 15% for specified electronic-industry inputs, subject to use and certificate-based compliance.
The notification limits customs duty on specified electronic-industry inputs to an effective rate of 15% ad valorem when imported for manufacture of listed finished goods, distinguishing List A and List B items. For List B imports the importer must give an undertaking of intended use, produce within three months (or extended period) a certificate from the Assistant Collector of Central Excise confirming use, and pay the duty shortfall if these conditions are not satisfied; one listed List B entry is additionally exempt from the whole of the additional duty under the Customs Tariff Act.

Customs duty exemption for specified electronic inputs reduces import duty when used in manufacture, subject to undertaking and certification.
The notification exempts specified imported electronic inputs from customs duty to a capped ad valorem rate when imported for manufacture of identified finished electronic goods, requiring for certain listed inputs an undertaking at import, production of a central excise certificate of use within a prescribed period, and payment of the duty differential on failure to comply.

Customs exemption limits import duty on colour television picture tubes, capping excess customs levy on imports.
The Central Government exempts imports of colour television picture tubes under sub heading 8540.11 from customs duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, thereby capping the portion of the tariff payable on those imported picture tubes.

Customs duty exemption on specified Chapter 85 imports limits duty liability on listed goods to a capped ad valorem rate.
The Central Government exempts specified Chapter 85 goods, as listed by tariff heading, from so much of the customs duty leviable on import as exceeds an amount calculated at a capped ad valorem rate; the exemption applies solely to the excess over that capped rate and covers all goods within the specified headings.

Customs duty concession reduces payable duty on specified Chapter ninety imports, listing printing scanners and related goods.
The Central Government exempts goods specified by listed Chapter and heading numbers in the First Schedule to the Customs Tariff Act from that portion of customs duty exceeding amounts calculated at the reduced ad valorem rates set out in the annexed Table. The Table applies a reduced ad valorem rate to headings 90.11 through 90.33 (all goods) and to specified printing-industry equipment, thereby capping customs liability for the listed Chapter 90 imports at the stated rates.

Customs duty exemption for specified computer equipment limits levy to prescribed rates on importation into India.
Customs duty exemption applies to specified computer-related goods on importation, restricting duty payable to amounts calculated at prescribed ad valorem rates in the First Schedule to the Customs Tariff Act; the Table lists tariff headings and categories (including general 84.71 goods, hard disk and floppy disk drives, goods under 8473.30, and computer software under chapters 49 or 85.24) each subject to its respective reduced ad valorem rate for computing the exempt portion.

Customs exemption amendments alter notification language, duties, and conditional import relief across multiple exemption orders.
Central Government amends seventeen Customs miscellaneous exemption notifications under section 25(1) of the Customs Act, 1962 by prescribing precise textual substitutions, omissions and additions in an annexed Table. The amendments alter tariff references and additional duty wording, revise and omit Table entries and serials, expand or clarify covered product descriptions, substitute or remove provisos and qualifying language, introduce or modify importer undertakings and post import certification requirements, adjust ad valorem duty rates, and add institutional Pass Book and certification conditions for certain beneficiaries.

Customs exemption for specified medical equipment requires importer undertakings and proof of use, with duty recovery on noncompliance.
Exemption is granted for specified ophthalmic and related medical equipment, their manufacture parts and maintenance spare parts from basic and additional customs duties, conditional on importer undertakings and timely production of certification or evidence of use; failure to comply permits recovery of the duty differential.

Customs exemption for medical equipment parts permits reduced duty subject to undertakings and proof of use.
Exemption applies to parts for manufacture and spare parts for maintenance of specified medical equipment for so much of customs duty exceeding an ad valorem rate of 15 percent, conditional on the importer furnishing undertakings, producing within three months (or extended period) a certificate from the Assistant Collector of Central Excise (for manufactured parts) or evidence satisfactory to the Assistant Collector of Customs (for spare parts) that the items were used for the stated purpose, and paying, on demand, the difference between full duty and the exempted amount if these conditions are not met.

Customs exemption for life saving medical equipment subject to use undertakings, certificate proof, and duty on noncompliance.
Exemption from customs and additional customs duty is accorded to specified life saving medical equipment, accessories, manufacture parts and maintenance spare parts on import, subject to importers furnishing undertakings, producing within a specified period certificates or evidence of use from the appropriate Assistant Collector or Central Excise authority, and paying the duty differential on demand if they fail to comply. The notification lists eligible items, excludes Foley Balloon Catheters, and allows case by case exemption of other items certified by specified Health Services authorities with a prescribed form.

Customs exemption amendment: omission of specified serial entries from notification alters exempted projects' coverage under tariff regime.
The Central Government amends Notification No. 110/86-Cus. under customs tariff powers by omitting S. No. (6), (11) and (18) and the entries relating thereto in respect of the projects specified in the original notification, thereby removing those items from the exemption schedule.