Tariff exemption rate reduction for textile machinery components reduces the ad valorem exemption under the existing customs notification.
The Central Government amended the customs notification governing components for textile machinery by substituting the previously specified ad valorem exemption rate with a lower rate, altering the exemption percentage in the existing Department of Revenue notification and applying the change to the same class of goods.

Customs amendment removes validity restriction by omitting a notification paragraph under statutory power in public interest.
Amendment removes a prior validity restriction by omitting paragraph 2 of Notification No. 514/86-Customs under the statutory power of the Customs Act, 1962, enacted in the public interest; the operative change is the deletion of paragraph 2, which eliminates the specific validity limitation within the exemption notification.

Tariff amendment adds excise charge on plated iron or non-alloy steel wire, specifying a per tonne levy.
An amendment inserts a new tariff table entry for wire of iron or non-alloy steel plated or coated with base metals under tariff classification 7217.90 and prescribes a per tonne excise charge for that product; the change is made under statutory excise powers in the public interest by adding the serial entry to the annexed notification table.

Exchange rate determination for export goods sets official conversion rates for specified foreign currencies for customs purposes.
The Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, prescribes rates of exchange for specified foreign currencies for purposes relating to export goods, effective from 1 July 1992; the Schedule lists each foreign currency with the rate expressed as the foreign currency amount equivalent to Rs.100 to be used for conversion into Indian currency and vice versa for customs export procedures.

Exchange rate schedule for imported goods prescribes conversion rates for customs and stamp duty, effective from the stated implementation date.
Prescribes a binding exchange rate schedule for conversion between specified foreign currencies and Indian currency for calculating stamp duty under the Indian Stamp Act, 1899 and for application of section 14 of the Customs Act, 1962 in relation to imported goods, superseding the prior notification and making the listed rates operative from 1 July 1992.

Auxiliary duty amendments change customs tariff listings to add zinc ash and revise zinc dross and residues descriptions.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends two customs exemption notifications by inserting a new table entry identifying zinc ash as a scheduled item and by substituting the table entry for an existing serial number with the description "zinc dross and residues of zinc," thereby altering the annexed tariff listings.

Extension of exemption validity for light combat aircraft programme: notification period extended by government amendment under Customs Act.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 228/88-Customs by substituting the earlier specified expiry date with a new later date, thereby extending the period during which the customs exemption for machinery and equipment used in the light combat aircraft programme remains effective.

Auxiliary duty amendment adds two entries to the customs notification schedule, altering exemption listings accordingly.
The Central Government amends Notification No. 194/92-Customs by adding two entries to its Schedule: S. No. 76 referring to Notification No. 231-Customs, dated 26th June, 1992, and S. No. 77 referring to Notification No. 232-Customs, dated 26th June, 1992, effected by Notification No. 233/92-Cus dated 26-6-1992 under powers conferred by the Customs Act and the Finance Act.

Customs duty exemption for imported components used in manufacture of small-engine fuel-efficient motor vehicles subject to certification and compliance.
Customs duty exemption applies to imported goods (other than raw materials) used to manufacture specified motor-vehicle components for vehicles of engine capacity not exceeding 1000 cc, subject to: certification that listed items are required for such manufacture; approval of the import programme by the Ministry of Industry and certification by an Industrial Adviser; and an importer's undertaking to use the goods as specified, maintain and produce certified accounts within three months or extended period, and pay differential duty on demand for non-compliance.

Customs exemption for vehicle components conditions duty relief on certified fuel-efficiency and compliance with import approval, accounting and penalties.
Exemption from customs duty in excess of a specified ad valorem threshold and from additional duty under section 3 is provided for CKD/SKD components imported for manufacture of petrol motor vehicles up to 1000 cc (excluded classes excepted), conditional on certification of required components by an Industrial Adviser, importer evidence of a Ministry-approved programme, and an undertaking to use the parts, maintain and produce certified accounts and reimburse duty differences on breach. Eligibility further requires vehicles to be certified as fuel-efficient by a Deputy Secretary based on prescribed tests by designated laboratories under specified conditions.

Taxation rate for royalties: lower treaty rate applied to cross-border payments to Canada after a subsequent OECD convention change.
Direction establishing a reduced withholding rate on royalties and fees for technical services paid by a resident of India to a resident of Canada where payment relates to rights first granted, or contracts signed, after the entry into force of a later OECD-member convention under which India accepted a lower rate; the directive is issued under section 90 of the Income-tax Act and the relevant surtax provision to apply that lower rate automatically.

Specified areas under section 80HHA defined to determine rural industrial deduction eligibility based on distances from municipal limits.
The Central Government specifies peri-municipal and peri-cantonment zones as "specified areas" for section 80HHA, classifying municipalities and cantonments into four groups and prescribing radial distances from municipal or cantonment limits for each group to determine eligibility under the provision; the notification also states its commencement date.

Baggage allowance amendment raises prescribed exempt value under Customs rules, enacted under delegated legislative power.
Enacted under sub section (2) of section 79 of the Customs Act, 1962, the Baggage (Third Amendment) Rules, 1992 (commencing 23 June 1992) amend the Baggage Rules, 1978 by substituting the monetary figure in rule 3, first proviso, sub paragraph (b) of paragraph (i) with a higher prescribed exempt value, thereby altering the statutory baggage exemption benchmark.

Ad valorem rate reduced for specified goods, altering customs exemption tariff calculation by government amendment.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 271/86-Cus by substituting the figures and words "55 per cent ad valorem" with the figures and words "35 per cent ad valorem" for goods of Chapter 29, thereby changing the ad valorem rate specified in the exemption notification.

Customs amendment broadens permissible packaging by adding single paper coated with sodium metabisulphite under an exemption notification.
Exercising powers under the Customs Act, the Government substitutes the Explanation's wording so that "with kraft paper pasted thereto" is replaced by "with kraft paper pasted thereto, or a single paper coated with sodium meta-bi-sulphite", thereby adding a single paper coated with sodium meta-bi-sulphite as an acceptable form of packaging under the existing exemption notification.

Customs exemption amended: entry for bulk drug substituted to specify clindamycin and its salts and esters.
Amendment to a customs exemption notification substitutes the Table entry for Sl. No. 55 to read Clindamycin and its salts and esters, effected by the Central Government under its statutory powers in the Customs Act as a public interest measure to alter Notification No. 45/79-Customs.

Customs tariff amendment adds tin ores and concentrates to the specified goods list, modifying ad valorem treatment.
Amendment to Notification No. 34/90-Customs inserts S. No. 4A in the Table to specify Chapter 26.09 "Tin ores and concentrates" and prescribes an ad valorem treatment for that entry, thereby modifying the schedule of specified goods in the parent exemption notification.

Excise tariff amendment alters ad valorem rates and inserts entries for motor vehicle parts under specified notifications.
Central Government directs amendments to Central Excise notifications: Notification No. 162/86 is amended by inserting two new table entries for headings 87.03 and 87.06 specifying an ad valorem rate for those goods; Notifications No. 462/86 and No. 257/88 are amended by substituting the previously specified ad valorem rate with a lower ad valorem rate.

Tariff amendment lowers per-unit excise values for television picture tubes, substituting previous higher amounts with reduced rates.
Amendment to Notification No. 121/89-C.E. substitutes in the Table, against S. No. 2 in column (4), the entries "Rs. 1500 per tube" and "Rs. 1750 per tube" with "Rs. 1250 per tube" and "Rs. 1350 per tube" respectively, effectuating a reduction of the specified per-unit amounts for television picture tubes under the Central Excise notification.

Excise Tariff Amendment reduces specified duties and adds an ad valorem rate for large non monochrome televisions.
Amendment to Notification No. 87/89 Central Excises substitutes reduced specific per set excise rates for the items listed at Sl. Nos. 6, 6A, 6B, 17 and 18, replaces one entry with an ad valorem charge, and inserts Sl. No. 18A classifying non monochrome television receivers exceeding 55 centimetres under 8528.00 with a 50% ad valorem excise duty.