Customs exemption for imported crew stores permits duty waiver when prescribed clearance and payment conditions are met.
Exemption from customs duty is granted for imported stores from bonded stocks intended to be supplied free to crew of a Coast Guard ship, exempting them from the whole of the customs duty in the First Schedule and from the additional customs duty under section 3, subject to conditions: presentation of a prescribed shipping bill; payment of export duties, penalties, rent, interest and other charges; clearance order by the proper officer for taking on board; and following the Collector of Customs' prescribed procedure.

Customs duty exemption for capital equipment under EPCG scheme conditioned on export obligation fulfilment and procedural compliance.
Exemption from customs duty and waiver of additional duty is available for capital equipment and specified spare parts imported under the EPCG scheme for the service sector, conditioned on production of a valid EPCG licence, certification of a bond executed under the Export and Import Policy, and a declaration to pay duty on demand if conditions are not complied with; the licensing authority may grant time limited extensions and condone minor shortfalls subject to public notice conditions.

Tax exemption under section 10(23C)(iv) granted to Haryana Amalgamated Fund for specified assessment years by Central Government.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10, notifies Haryana Amalgamated Fund for the Welfare of Ex-servicemen as eligible under section 10(23C)(iv), applying the exemption regime to the Fund for the assessment years 1985-86 to 1989-90.

Tax exemption recognition for a performing arts institution under income tax provision for a specified assessment year.
The Central Government, invoking the statutory power to notify institutions for income tax purposes, issued S.O.152 notifying the National Centre for Performing Arts, Bombay as eligible under the clause governing charitable or educational institutions for the specified assessment year, thereby bringing the institution within the scope of that income tax provision for that year.

Warehousing Station declaration enables establishment of a fully export oriented undertaking at Panchkula under Customs Act.
The Industrial Area, Panchkula in Haryana is designated as a Warehousing Station under the delegated authority of the Customs Act to permit establishment of a fully export oriented undertaking, linking the geographic declaration to customs treatment and administrative facilitation for export focused units within that industrial area.

Notification of charitable exemption: central government recognises Shri Ram Chandra Mission under income tax provision for specified years.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Shri Ram Chandra Mission as covered by that sub-clause for the assessment years 1985-86 to 1989-90 by Notification No. S.O.149 dated 7-5-1993.

Excise exemption for intra-factory parts: duty waived where parts are used to manufacture specified vehicle goods.
The Central Government exempts parts, when used within the factory in which they have been produced, in the manufacture of goods falling under specified tariff headings, from the whole of the duty of excise leviable on those parts as specified in the tariff schedule.

Excise duty amendment alters tariff on glass and glassware under Central Excises Act, substituting a new ad valorem rate.
The Central Government, invoking statutory powers to amend excise notifications, issued Notification No. 87/93-C.E. dated 4-5-1993 to modify Notification No. 52/86-Central Excises: in the Table annexed to that notification, the entry at Sl. No. 10, column (4) is substituted with the entry "Fifteen per cent ad valorem," thereby altering the tariff entry applicable to glass and glassware.

Excise duty exemption caps payable duty for specified tariff goods at a fixed ad valorem rate under statutory public interest power.
Exemption limits excise duty on goods falling under sub heading No. 6908.10 to an amount not exceeding the duty calculated at an ad valorem rate of thirty percent, pursuant to the Central Government's power to exempt duties under the relevant statute on grounds of public interest and by reference to the Schedule to the Central Excise Tariff Act, 1985.

Excise duty exemption for cellulose insole board caps excise liability to a specified ad valorem rate under statutory power.
Exempts cellulose insole board or sheets under Chapter 48 from central excise duty to the extent duty exceeds the amount calculated at the prescribed ad valorem rate, exercising statutory power on public interest grounds to cap excise liability on those specified goods.

S.S.I. exemption threshold increased for non-registered units and a specific tariff heading reference removed by notification amendment.
Amendment raises the small scale industry excise exemption threshold for non-registered units by substituting a higher monetary limit in clause (2) of the principal notification and omits a specified tariff-heading reference from Explanation VII, thereby altering the coverage and application of the miscellaneous exemptions under the principal notification.

Customs exemption for specified medical devices limits duty on import of listed airway and cardiac support devices.
The Central Government exempts specified mechanical and medical devices from customs duty in excess of the amount calculated at the rate of 10 per cent ad valorem when imported into India. The exemption caps chargeable customs duty for listed goods - specifically Laryngeal Mask - Endotracheal Tube and Intra Aortic Balloon Pump - by operation of a miscellaneous exemption notification under the Customs Act, 1962, as applied to items falling under the First Schedule to the Customs Tariff Act, 1975.

Customs exemption amendment limits duty relief on semiconductor devices above a specified ad valorem threshold and updates authorised officers.
Amendments under sub-section (1) of section 25 of the Customs Act modify three exemption notifications: Notification No. 83/87 confines exemption for parts or semi-conductor devices to the portion of customs duty exceeding a specified ad valorem threshold subject to existing conditions; Notification No. 89/89 omits a specified table entry; and Notification No. 172/92 expands the authorised certifying officer to include a Deputy Secretary in the Ministry of Non-conventional Energy Sources alongside the Joint Director in the Department of Electronics.

Customs exemption for sub-assemblies and modules conditions relief on certification and undertaking for manufacture use.
Exemption from customs duty applies to imported sub-assemblies and modules for manufacture of specified telecommunication equipment, limiting duty to an amount calculated at a capped ad valorem rate. Importers must produce a certificate from a Director-level officer in the Department of Telecommunications confirming the goods' character, the equipment for which they are required, and recommending exemption, and must give an undertaking to the Assistant Collector that the goods will be used as declared and to pay on demand the difference in duty if that use is not complied with.

Customs exemption caps import duty: specified tariff items liable only up to a 50% ad valorem calculation.
The Central Government exempts goods under the specified tariff headings and sub headings from customs duty to the extent that duty exceeds the amount calculated at 50% ad valorem, thereby capping the effective duty payable on those imported goods at the 50% ad valorem rate.

Customs exemption amendments: reduced ad valorem rates and omission of specified paragraphs in prior notifications.
Central Government amends specified customs exemption notifications for machinery and electrical goods by either omitting paragraph 2 in three notifications dated 17 March 1985, or by substituting specified ad valorem rates in two notifications-one changing "40% ad valorem" to "35% ad valorem" and another changing "50 per cent ad valorem" to "35% ad valorem"-thereby altering the operative tariff exemption terms.

Customs tariff amendments reduce specified ad valorem duties and expand product description to broaden metals coverage.
Amendments alter specified customs exemption notifications under the Customs Act, 1962 by substituting revised ad valorem duty rates and, in one instance, replacing a specific product description with a tariff-heading description to broaden the scope of goods covered; the changes reduce or modify previously stated ad valorem percentages and expand coverage for goods falling under the referenced heading.

Customs exemption for industrial diamonds limits duty liability above a specified ad valorem rate on imports.
The Central Government exempts industrial diamonds, natural or synthetic in dust or powder form under Chapter 71 from so much of the customs duty specified in the First Schedule as exceeds the amount computed at the rate of 40% ad valorem, when imported into India, pursuant to powers under the Customs Act.

Customs duty exemption: certain imported medicines exempt from customs duty beyond a capped ad valorem rate on importation.
Exempts specified pharmaceutical goods from customs duty in excess of a capped ad valorem rate when imported, invoking the Central Government's statutory exemption power; applies to Nilutamide Tablets, Sodium Fucidate Capsules and Topical Applications, and Low Molecular Weight Heparin, as listed in the notification's Table, thereby limiting the duty payable on importation of those products to the amount computed at the stated ad valorem rate.

Tariff exemption added: Vinyl pyridine monomer now attracts an ad valorem concession under amended customs notification.
Amendment to Notification No. 19/93 Customs adds a new Table entry after Sl. No. 26, inserting tariff item 29.33 to grant an ad valorem exemption for Vinyl pyridine monomer, effected under the Central Government's powers conferred by section 25 of the Customs Act, 1962 on public interest grounds.