Exemption from additional excise duty exempts broadcast television receiver sets from the full additional levy under the Finance Act.
A government notification exempts broadcast television receiver sets specified in the applicable schedule from the whole of the additional excise duty otherwise leviable under the additional duty provisions, using statutory delegated powers and applying a schedule based exemption to affected tariff classifications.

Baggage allowance amended: prescribed declaration timing removed and monetary limits for exempt baggage increased under Customs Act authority.
Amendment to baggage notification removes the phrase "prior to his departure" from the notification and increases the monetary thresholds in condition (v) relating to clause (a) and condition (vi) relating to clause (b) by substituting higher figures into those clauses.

Temporary duty exemption for tourists on personal effects allowed if for personal use and re-exported on departure.
Tourists may temporarily import personal effects free of duty if for personal use, carried on person or in accompanying baggage, not likely to be abused, and (except consumables) re-exported on departure; the definition of personal effects lists specific items including cameras, video cameras, portable TV, laptop, professional equipment and sports gear. Specified electronic and professional items may be admitted duty free only upon a written undertaking for re-export under the rules.

Condonation of shortfall in residential stay allows customs authorities to excuse brief absences for transfer of residence purposes.
The amendment inserts a condonation rule allowing the Additional Collector of Customs to condone up to a two-month shortfall in a person's one year stay in India for transfer-of-residence purposes where sufficient cause for early departure is shown, while preserving the Central Government's power to condone shortfalls in excess of two months; the rule was made under rule making powers of the Customs Act and commenced on notification.

Baggage allowance increases lead to higher duty free import thresholds for specified passenger categories, including short stays, concessional tickets.
Amendments to the Baggage Rules increase duty free baggage allowances and adjust provisos for passengers arriving from Maldives and Sri Lanka, raise other numeric thresholds in rules 3-5 and rule 4, specify lower per day duty free values for short returns and concessional ticket holders (including minors), and clarify that "working abroad" includes government officials on training, under the power of section 79(2) of the Customs Act.

Auxiliary duty amendment adds specified customs notifications to the exemption schedule, expanding the list of exempted customs notifications.
Amendment to Notification No. 194/92 Customs, effected under statutory authority from the Customs Act and Finance Act, inserts a new Schedule entry (22A) and adds five further entries after S. No. 70, each citing specific customs notifications, thereby expanding the list of notifications included in the miscellaneous exemption schedule for auxiliary duty.

Customs exemption for imported automotive components conditioned on fuel-efficiency certification and approved manufacturing programme.
Exemption from specified customs duties is granted for imported goods (other than raw materials) used to manufacture listed motor vehicle components, conditioned on certification by technical advisers that the goods are required for manufacture of fuel-efficient four-wheeled cross-country motor vehicles, approval of the import under a Ministry of Industry programme, and an importer's undertaking to use the goods for that purpose, maintain and produce certified accounts of receipt and consumption; failure to comply results in liability for the difference between duties payable without exemption and duty already paid.

Customs exemption for components of fuel-efficient motor cars conditioned on certification, approved programme, recordkeeping, and testing compliance.
Exemption from specified customs duty is provided for imported goods (other than raw materials) used to manufacture listed components for fuel-efficient motor cars, subject to certification by industrial advisers, programme approval by the Ministry of Industry, importer undertakings on use and recordkeeping, production of fuel-efficiency certificates based on prescribed test protocols, and compliance with indigenisation requirements; failure to comply triggers payment of the duty differential.

Customs exemption for fuel-efficiency vehicle components conditioned on certified lists, approved programme, and strict recordkeeping.
Exemption is granted for components (including CKD/SKD) used to manufacture fuel-efficient four-wheeled cross-country motor vehicles, subject to certified component lists, importation under a Ministry-approved programme, and an importer's undertaking to use the components for specified manufacture, maintain prescribed accounts, and produce certified extracts within three months; noncompliance requires payment of the duty difference. Fuel-efficiency is defined by specified petrol and diesel consumption thresholds and requires certification based on tests by designated agencies following prescribed payload, fuel, test-run and correction protocols.

Customs exemption for components of fuel efficient small-capacity cars subject to certification, testing, indigenisation and compliance conditions.
The notification provides a Customs exemption for imported CKD/SKD components used to manufacture fuel efficient motor cars not exceeding 1000 cc by capping customs duty and exempting additional duty, subject to conditions: certification of component lists by an Industrial Adviser; import under a Ministry approved programme with evidence to the Assistant Collector; an importer's undertaking to restrict use, maintain and produce certified accounts and to pay duty differences on non compliance; certification and reporting of indigenisation levels; and prescribed fuel efficiency testing and a one year validity for fuel efficiency certificates.

Customs exemption for components of fuel-efficient cars permits reduced duty subject to certification, indigenisation and prescribed fuel-efficiency tests.
Exemption allows reduced customs duty on CKD and SKD components for manufacture of fuel-efficient motor cars over 1000 cc, conditional on components being listed and certified by an Industrial Adviser, imports made under a Ministry-approved programme, production of indigenisation certificates (with certified justification for marginal shortfalls), and a certificate from the Assistant Collector of Central Excise showing use of imported components in such manufacture. Fuel-efficiency certification based on prescribed tests by designated agencies is required and valid for one year; failure to produce it within a specified period triggers payment of the duty differential.

Rescission of notification withdraws prior customs exemption for T.V. sets, restoring default tariff treatment.
The Central Government, exercising its statutory rescission power under the Customs Act, 1962, rescinded Notification No. 83/85 Customs (17 March 1985) by issuing Notification No. 220/92 Cus dated 19 June 1992, thereby withdrawing the prior notification as it related to T.V. sets or combinations thereof on the stated ground of public interest.

Additional duty exemption removes levy on television sets and combinations listed in the Fifth Schedule under the Finance Act.
The notification (No. 219/92-Cus., dated 19-6-1992) exempts television sets and combinations from the whole of the additional duty of customs leviable under the Fifth Schedule to the Finance Act, 1985, exercising powers under the Customs Act and the Finance Act on a public interest satisfaction to remove that levy for goods specified in the Fifth Schedule.

Customs concession rate for homoeopathic medicines reduced to a lower ad valorem rate under statutory authority of the Customs Act.
Amendment modifies Notification No. 58/85-Cus by substituting the earlier ad valorem rate with a lower ad valorem rate for homoeopathic medicines. The Central Government, invoking the statutory authority under section 25 of the Customs Act and citing public interest, effects this change through Notification No. 218/92-Cus, thereby changing the tariff concession specified in the original notification.

Customs exemption rate reduction lowers the ad valorem tariff for specified bulk drugs under delegated statutory powers.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 166/92-Customs by substituting the figures and words "50 per cent ad valorem" with "25 per cent ad valorem", effecting a reduction in the ad valorem rate applicable to the specified bulk drugs.

Customs duty exemption for specified bulk drugs on import limits payable customs duty to a capped ad valorem rate.
The Central Government exempts imports of the listed bulk drugs, including their salts and esters, from so much of the customs duty as exceeds the amount chargeable at an ad valorem rate of 35 percent under the Customs Tariff Act, thereby capping the effective customs liability on those specified pharmaceutical ingredients.

Customs exemption for specified drug precursors permits reduced duty on imports used in manufacture, subject to compliance and account production.
The Central Government exempts specified goods in Chapters 28, 29, 30 or 39 imported for manufacture of listed bulk drugs from customs duty in excess of a fixed ad valorem threshold, subject to an importer's undertaking to use the goods for the stated purpose, to maintain and produce certified consumption accounts within three months (or extended period) as directed by the Assistant Collector of Customs, and to pay on demand the duty differential if these conditions are not satisfied; other existing exemptions remain unaffected.

Excise exemption for job-work goods used in defence production permits duty-free use subject to evidence and liability undertakings.
An exemption from central excise duty applies to goods manufactured as job work when used by specified undertakings in or in relation to the manufacture of final products supplied to the Ministry of Defence. Job work is defined as processing raw or semi finished inputs. The exemption excludes certain machines, specified packaging materials, gas cylinders, specific fabric sacks and plywood. Conditions require an undertaking to the Commissioner, evidence of use and supply to the Ministry of Defence, and acceptance of liability for excise on the final products.

Exemption amendment adjusts tariff description for motor vehicle passenger carriers under revised notification entry.
Exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944 and citing public interest, the Central Government substitutes, against Sl. No. 2 in the Table annexed to Notification No. 162/86 Central Excises, the column (3) entry with "Motor vehicles for transport of 10 or more persons, including the driver."

Collector of Customs appointment extends Bangalore collector's adjudicatory authority to specified jurisdictions for imports by a named company.
The Central Government, invoking powers under the Customs Act, appoints the Collector of Customs, Karnataka, Bangalore to also exercise Collector of Customs functions in the jurisdictions of Madras and Sahar Airport, Bombay, solely for adjudicating import cases relating to M/s. Wipro Information Technology Ltd., Bangalore.