Exemption amendment removes specified vehicle component entries from tariff relief and extends the notification's expiry date.
Amendment revises a customs exemption notification for components of fuel-efficient four-wheeled motor vehicles by omitting "(v) Head Lamp Assembly" and "(vi) Wiring Harness" from Serial No. 2 and deleting Serial Nos. 5, 6, 7, 14 and 22 with their entries; it also substitutes the expiry date in paragraph 2 with a later terminal date, thereby modifying the notification's schedule and operative period.

Validity extension of Customs exemption extends notification expiry under Customs Act authority to serve public interest.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 349/85-Customs (dated 5th December, 1985) by substituting in paragraph 2 the figures, letters and words "31st day of December, 1990" with the figures, letters and words "31st day of March, 1991", thereby extending the validity of the exemption notification in the public interest.

Extension of notification validity: exemption notification's expiry postponed under Customs Act to continue public-interest relief.
The Central Government amends Notification No. 348/85-Customs by substituting its original expiry date with a later date, thereby extending the validity of the exemption notification; the amendment is effected under the statutory power conferred by sub section (1) of the Customs Act, 1962 on grounds of public interest.

Exchange rate determination: notified currency conversion rates for calculating stamp duty and customs valuation, superseding prior notification.
The Central Government prescribes a rate of exchange for specified foreign currencies, effective 1 January 1991, to be used for calculating stamp duty under the Indian Stamp Act, 1899 and for determinations under section 14 of the Customs Act, 1962. The notification supersedes the earlier Non Tariff Customs notification and includes a Schedule listing each foreign currency and the figure equivalent to Rs.100 to be applied for those statutory purposes.

Validity restriction removal: amendment deletes the expiry condition from a customs exemption notification, extending its applicability.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, issued an amendment to Notification No. 355/85-Customs by Notification No. 300/90-Cus., the operative effect of which is the omission of paragraph 2 of the original notification, thereby removing the prior validity restriction.

Validity extension of customs exemption notifications: expiry date substituted to extend their operation and maintain exemptions for a further period.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 514/86-Customs and Notification No. 333/88-Customs by substituting in each notification's paragraph 2 the expiry date "31st day of December, 1990" with "31st day of March, 1991", thereby extending the validity period of the stated exemptions.

Drawback amendment updates eligible inputs by substituting Schedule entry to list specific goods for drawback.
Amendment rules, titled the Customs and Central Excise Duties Drawback (Amendment) Rules, 1990, take effect on publication and substitute the Schedule entry at Serial No. 15 in the Drawback Rules, 1971 with a new entry listing essential oils, castor oil, hydrogenated castor oil, perfumery materials, aggarbatties, and toilets, polishing and cleaning preparations as the goods covered by that serial number.

Customs tariff exemption extended to Konkan Railway Project via amendment to miscellaneous exemption notification.
The Central Government exercised powers under sub item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 and, in view of economic development considerations, amended Notification No. 110/86 Cus by Notification No. 298/90 Cus (dated 20 12 1990) to insert the Konkan Railway Project as a new serial entry, thereby extending the miscellaneous customs exemption to that project.

Customs notification amendments update exemption cross references and substitute a tariff table entry classifying rotary converters.
The Central Government, under section 25(1) of the Customs Act, issues Notification No. 297/90 to amend existing miscellaneous exemption notifications by updating an Explanation's cross-reference to include an additional notification and by substituting the Table entry at Sl. No. 52 with a revised tariff classification under tariff item 85.02 described as rotary converters.

Customs exemption for power-generation equipment allows reduced duty and additional-duty waiver for captive-use imports with required certification.
Exemption reduces customs duty to an effective 35% ad valorem rate and waives additional duty under section 3 for imported machinery and equipment for electrical power generation of 1 MW and above, provided the import is for captive power use by an industrial plant and the importer produces at clearance a certificate from an authorised officer (DGTD, State Director/Commissioner of Industries for small scale firms, or other sponsoring authority under the Project Imports Regulations, 1986) recommending the exemption.

Amendment to customs notification inserts a new schedule entry modifying auxiliary duty provisions under Customs Act and Finance Act authority.
The Central Government, under section 25(1) of the Customs Act, 1962 read with section 64(4) of the Finance Act, 1990, inserts Sl. No. 285 and its entry into the Schedule to Notification No. 180/90-Customs by adding Notification No. 294/90-Customs as the newly inserted schedule item, thereby amending the miscellaneous exemption notifications relating to auxiliary duty.

Customs exemption for computer equipment and software permits reduced duty for recognised training institutes subject to conditions.
Exemption grants computer equipment (Heading 84.71) and accompanying software exemption from customs duty in excess of an amount calculated at 25 percent ad valorem and from the additional duty under section 3, when imported by a recognised Department of Electronics training institute. Importers must produce a Joint Director's certificate confirming recognition, policy-based training import status and non commercial activity, and must undertake not to sell the goods without prior Collector permission and to use them only for training under the 1986 policy.

Customs notification amendment updates electronic component descriptions in the exemption schedule, replacing capacitor and switch eligibility criteria.
Amendment revises the exemptions table of Notification No. 91/89 Customs under the enabling power of sub section (1) of section 25 of the Customs Act, 1962, substituting in the Table the column (2) entry for Sl. No. 9 with "Capacitors (excluding paper capacitors, power capacitors and disc ceramic capacitors)." and for Sl. No. 11 with "Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC."

Removal of validity restriction: amendment deletes the paragraph imposing a time limit on a customs exemption.
An amendment deletes the paragraph that imposed the time-bound validity of Notification No. 291/84-Cus, thereby removing the previously specified expiry condition for that customs exemption while leaving the other provisions of the original notification intact under the executive's statutory authority.

Customs tariff amendment substitutes an existing tariff entry under statutory authority, altering the notified chapter range.
Central Government, invoking statutory authority under the Customs Act and citing public interest, substitutes Sl. No. 3 and its table entry in Notification No. 181/87-Cus., thereby replacing the prior tariff table entry and modifying the notified tariff classification range associated with that serial entry.

Bangkok Agreement origin-based exemptions: specified imports from Bangladesh receive reduced customs duty subject to origin verification.
Exemption reduces customs duty on specified goods imported from Bangladesh by applying the Table's rates (nil or specified ad valorem rates) instead of the First Schedule rates; applicability is limited to the listed tariff headings/sub headings and is subject to the importer proving to the Assistant Collector that the goods meet the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976.

Customs exemption amendment permits replenishment imports and reuse of imported inputs for manufacture of other goods.
The amendment authorises imports "for replenishment of raw materials and components used in the manufacture of such goods already so supplied," and inserts paragraph 1A permitting importers, notwithstanding conditions (1) to (4) of paragraph 1, to use such replenished raw materials or components for manufacture of any other goods where the goods made with the originally imported inputs have already been supplied as required under the notification.

Customs exemption amendment permits use of imported materials for manufacture for export oriented units and free trade zone supply.
The amendment permits replenishment of materials having identical specifications and technical characteristics to those used in manufacture, and inserts paragraph 1A providing that when final products for which raw materials or components were imported have already been supplied under the notification, importers may use such imported materials or components to manufacture final products to be supplied to a fully export oriented undertaking or a unit within a free trade zone.

Auxiliary duty rescission: earlier customs exemption notifications withdrawn under statutory powers, removing specified tariff exemptions.
Notification No. 287/90 rescinds two earlier miscellaneous exemption notifications by exercising powers under section 25(1) of the Customs Act, 1962 and section 64(4) of the Finance Act, 1990, withdrawing the tariff/auxiliary duty relief conferred by No. 183 Customs and No. 184 Customs (both dated 31 May 1990).

Partial exemption from auxiliary customs duty where goods are partly or wholly exempt from basic customs duty, subject to valuation and conditions.
Partial exemption is authorised for the auxiliary duty of customs on goods partially or wholly exempt from basic customs duty, relieving that portion of auxiliary duty which exceeds an amount computed at a fixed ad valorem rate of the goods' value as determined under customs valuation. The exemption applies only to goods covered by specified prior notifications and remains subject to any conditions attached to those notifications.