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Amendment to Notification No. 160/88-Cus. [Auxiliary duty]
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Auxiliary duty amendment inserts aluminium waste and scrap into customs exemption table, altering tariff classification.
Amendment adds a new entry for aluminium waste and scrap as Serial No. 8A (Tariff item 76) to the Table of Notification No. 160/88-Cus by Notification No. 273/88-Cus, effected under the powers of the Customs Act and the Finance Act and inserted after existing serial No. 8, thereby expanding the list of goods covered by the notification.
Amendment to Notification No. 83/86-Cus. [Ch. 76]
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Customs tariff amendment: substitution of ad valorem rate for specified entry under Customs Act powers.
Amendment substitutes the tariff entry against serial No. 3, column (4) in the Table to Notification No. 83/86 Cus with 30% ad valorem, effected under the powers of sub section (1) of section 25 of the Customs Act, 1962 and formalised by Notification No. 272/88 Cus dated 30 9 1988.
Amendment to Notification No. 122/78-Cus. [Ch. 74]
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Customs ad valorem exemption reduced by central government via substitution of the previously specified ad valorem rate.
The Central Government, exercising its statutory customs power and satisfied of public interest, amends an earlier customs tariff notification by substituting the previously specified ad valorem figure with a lower ad valorem figure; the amendment solely changes the numerical exemption rate in the 1978 notification and leaves other provisions intact.
Amendment to Notification No. 84/86-Cus. [Ch. 78]
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Customs tariff amendment reduces ad valorem exemption rate for specified tariff entries, modifying previously notified concessions.
Amendment to a customs tariff notification substitutes the ad valorem concession rate applicable against S. Nos. 5 and 6 in the Table of Notification No. 84/86-Customs by replacing the earlier specified ad valorem rate with a different ad valorem rate, effected under sub-section (1) of section 25 of the Customs Act as necessary in the public interest.
Amendment to Notification No. 462/86-C.E. [Ch. 87]
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Fuel efficiency standards for light commercial vehicles require certified testing and scheduled upgradation of performance norms.
Amendment prescribes that a fuel efficient light commercial motor vehicle must meet specified fuel consumption and kilometres or net-tonne kilometres per litre thresholds in the annexed table, be certified by a Deputy Secretary-level officer in the Ministry of Industry based on Fuel Efficiency Test results from designated testing establishments, and comply with detailed testing conditions including rated GVW/payload testing, cab/body allowances, diesel cetane level, steady-speed runs with averaged bi-directional runs corrected to sea level and +25 C, specific fuel consumption at full load in accordance with IS:10000 (Part VIII) 1980, and scheduled norm upgradations shown in the table.
Rescinds Notification No. 463/86-C.E. [Ch. 87]
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Rescission of central excise notification: prior exemption notification revoked under statutory power in public interest.
The Central Government, exercising the power conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds Notification No. 463/86-C.E., dated 9th December 1986, by issuing Notification No. 258/88-C.E., dated 30th September 1988, on the ground that such rescission is necessary in the public interest.
Exemption to fuel efficient light commercial motor vehicles [Ch. 87]
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Excise exemption for fuel-efficient light commercial vehicles limits duty to a capped ad valorem rate, conditional on certification and testing.
The notification exempts fuel efficient light commercial motor vehicles with indirect injection engines and payload up to 4000 kilograms from excise duty in excess of a capped ad valorem rate, conditional on manufacture under an approved programme and certification of fuel-efficiency. Certification must be by a Deputy Secretary in the Ministry of Industry based on Fuel Efficiency Tests by specified agencies. Vehicles cleared without the certificate require an undertaking to produce it within a limited extension or to remit the differential duty if the certificate is not produced.
Amendment to Notification No. 120/84-C.E. [Ch. 27]
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Duty condition for blended lubricants: exemption applies only if excise or additional customs duty on base mineral oils paid.
The amendment inserts a proviso limiting the exemption so that blended or compounded lubricating oils and greases are eligible only if produced from mineral oils on which the appropriate excise duty or additional customs duty has been paid, thereby making prior duty payment on mineral oil inputs a condition for the exemption.
Amendment to Notification No. 20/88-Cus. [G.E. No. 196]
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Customs notification amendment expands authorized officials to include Industrial Adviser in office of the Development Commissioner, Small Scale Industries.
The Central Government amends Notification No. 20/88 Customs by inserting the words "or Industrial Adviser in the office of the Development Commissioner, Small Scale Industries" after the words "Technical Development" in condition (i), thereby expanding the class of officials recognised under that condition for the exemption.
Exemption to components for Forklift Trucks having a capacity exceeding 10 tonnes
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Customs exemption for components of heavy-capacity forklift trucks permits reduced duty subject to certification and compliance conditions.
Exempts imported components for manufacture of heavy-capacity forklift trucks from customs duty in excess of a capped rate, subject to certified parts lists, production programme approval by relevant industrial authorities, and an importer's undertaking requiring use for the specified manufacture, prescribed recordkeeping of receipt and consumption, production of certified account extracts within a limited period, and payment of the duty differential on failure to comply.
Amendment to Notification No. 132/88-Cus. [G.E. No. 119]
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Customs exemption expansion adds pineapple pulp, orange juice and orange extracts to the notification's exempt schedule.
Amendment under sub-section (1) of section 25 of the Customs Act authorises Notification No. 268/88 to modify Notification No. 132-Customs by inserting, after serial No. 63 in the Schedule, three new entries: Pineapple pulp; Orange Juice; and Orange Extracts, thereby adding those goods to the notification's exemption schedule.
Amendment to Notification No. 132/80-Cus. [G.E. No. 119]
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Customs amendment adds Lichen Resinoid to exemption schedule, altering tariff treatment under statutory customs power.
The Central Government, invoking its statutory power under the Customs Act, has inserted a new Serial No. 63 into the Schedule to Notification No. 132-Customs by Notification No. 267/88-Cus, adding Lichen Resinoid as a listed item for customs and tariff treatment.
Amendment to Notification No. 159/88-Cus. [Auxiliary duty]
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Amendment to customs notification inserts a new schedule entry to include an additional exemption notification.
The Central Government, exercising powers under the Customs Act, 1962 s.25(1) read with Finance Act, 1988 s.77(4), amends Notification No. 159/88-Customs by inserting a new Sl. No. and entry in its Schedule to reference Notification No. 265-Customs, thereby formally adding that notification to the Schedule of miscellaneous exemption notifications.
Exemption to specified goods falling under Chapters 6, 7, 8 or 12
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Import exemption for planting material caps customs duty and waives additional duty subject to Form D permit and declarations.
Exempts specified planting material such as oil seeds, vegetable and flower seeds, tubers, bulbs, cuttings, saplings and fruit seeds or plants from customs duty above a 15% ad valorem cap and from additional duty; requires importer declaration that material is for sowing or planting and production of a valid Form "D" import permit; oil seeds and fruit seeds/plants additionally require a certificate from a Deputy Secretary-level officer in the Ministry of Agriculture recommending the exemption.
Amendment to Notification No. 21/88-Cus. [Ch. 84]
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Customs exemption added for projectile shuttleless looms, expanding notified tariff relief under amended notification.
Amendment inserts projectile type shuttleless looms (Sulzer type) as Sl. No. 32 into the Table of Notification No. 21/88 Cus, thereby extending the customs exemption to that specified machinery by exercise of the Central Government's power under the Customs Act in the public interest.
Amendment to five notifications - Validity extended
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Extension of validity for customs exemption notifications by substituting the expiry date to maintain operative effect.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends five specified customs miscellaneous exemption notifications by substituting the expiry date in paragraph 2 of each notification with a later date to extend their operative validity; the amendment is limited to the replacement of the figures, letters and words in paragraph 2 and made on grounds of public interest.
Amendment to Notification No. 111/84-Cus. - Validity extended
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Validity extension of customs exemption notification; expiry deferred to a later specified date under Customs Act authority.
The Central Government, invoking its statutory power under the Customs Act and citing public interest, amends paragraph 2 of Notification No.111/84-Customs by substituting the earlier specified expiry date with a later specified date, thereby extending the notification's period of operation without altering its substantive exemption terms.
Rates of exchange
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Exchange rate determination: government prescribes foreign-to-rupee rates for calculating stamp duty and customs valuation purposes.
Central Government notification prescribes fixed rates of exchange for specified foreign currencies for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962. The notification, superseding the earlier notification, declares that with effect from 1 October 1988 the conversion rate for each listed currency into Indian currency or vice versa shall be the rate specified in the attached Schedule.
Port Blair appointed as coastal port
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Coastal port appointment: Port Blair designated to handle coastal goods trade with all Indian ports.
The Central Government, exercising powers under clause (d) of section 7 of the Customs Act, 1962, appoints Port Blair in the Union Territory of the Andaman and Nicobar Islands as a coastal port, authorising it to carry on trade in coastal goods with all ports in India.
Amendment to Notification No. 76/73-Cus.
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Customs notification amendment adds authorization for loading of granite at the port of Karwar under customs powers.
Central Government, under clause (a) of section 7 of the Customs Act, 1962, amends Notification No. 76-Customs (dated 19 May 1973) by inserting after entry (ii) under "Purpose" for item 3 relating to the port of Karwar (including Sadashivagad) a new entry (iii): "For loading of granite".

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