Partial auxiliary duty exemption for specified copper and precious-metal imports limits duty to toll processing, insurance and freight.
Exemption from auxiliary customs duty is allowed for specified copper and certain precious metal imports produced by toll smelting or toll processing abroad, limited to that portion above forty-five per cent of value which represents only toll smelting or toll processing costs (labour, materials excluding cost of goods sent out, and other toll charges) and insurance and freight both ways. Qualification requires import within three years of sending inputs out of India and sufficient evidence that the imports were obtained from the declared toll processing.

Auxiliary duty exemption on machinery component imports limits duty to that on the completed article, subject to proof and conditions.
Exemption limits auxiliary duty on component parts imported for initial setting up, assembly or manufacture of specified machinery to the amount not exceeding that leviable on the completed article, subject to proof to the Assistant Collector of Customs and the conditions specified in a prior notification; applicability is confined to parts and articles listed by heading, with stated inclusions and exclusions and use-based qualifications.

Auxiliary duty exemption for imported medical electronic equipment components, subject to specified exclusions and proof requirements.
Auxiliary customs duty exemption is provided for component parts imported for manufacture of medical electronic equipment, excluding parts with thermionic valves, certain semiconductors, LEDs, electronic micro circuits and non-paper capacitors, conditioned on proof to the Assistant Collector that parts are required for manufacture, and limited to amounts not exceeding duty calculated at the rate applicable to the completed equipment under the Finance Act and relevant notifications, subject to prior notification conditions as amended.

Auxiliary duty exemption on imported cinematograph film reduces duty to the portion tied to print cost, freight and insurance.
Partial exemption from auxiliary duty is provided for imported exposed cinematograph film under Heading 37.06 by excluding from charge that portion of auxiliary duty which exceeds a specified proportion of value when that value is limited to the cost of the film print and the freight and insurance attributable to the print; the notification supersedes an earlier notification and is made under statutory powers in the public interest.

Auxiliary duty exemption on simulator component imports caps customs duty at the aircraft component parts rate.
The Central Government exempts component parts of simulators of aeroplanes and other aircrafts falling within Chapter 88 of the First Schedule to the Customs Tariff Act, when imported into India, from so much of the auxiliary duty of customs under the Finance Act as exceeds the amount calculated at the rate of auxiliary duty leviable on component parts of aeroplanes or other aircrafts under the Finance Bill and relevant notifications, thereby capping duty on simulator parts at the aircraft component rate.

Auxiliary duty exemption limits excess levy on goods exempt from basic customs duty while preserving original exemption conditions.
Exempts from the auxiliary duty of customs that portion in excess of the amount equal to 30 per cent of value those goods which are partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, value to be determined under section 14 of the Customs Act; application limited to goods covered by the listed notifications and subject to their attached conditions.

Partial exemption from auxiliary customs duty limits levy to a specified ad valorem threshold on listed imported goods.
The Central Government exempts imports of the goods specified in the annexed Table from that portion of auxiliary customs duty which exceeds an ad valorem threshold of thirty percent of value as determined under the customs valuation provisions; the exemption is granted under powers in the Customs Act and Finance Act and supersedes an earlier notification.

Partial exemption from auxiliary duty on goods exempt from basic customs duty limits excess auxiliary levy under statutory rules.
The Central Government exempts goods that are partially or wholly exempt from basic customs duty, as specified in the listed prior notifications, from that portion of auxiliary customs duty which exceeds an amount calculated at the rate of five per cent ad valorem of the goods' value as determined under the Customs Act; the exemption is subject to the conditions attached to the original notifications and supersedes an earlier notification.

Partial exemption from auxiliary customs duty limits additional duty on specified imports to a statutory ad valorem threshold.
Partial exemption from auxiliary duty of customs is granted for specified imported goods so that auxiliary duty leviable under the Finance Act shall not be imposed to the extent it exceeds an ad valorem threshold of five per cent of value as determined under the Customs Act; the exemption applies to the goods listed by chapter and description in the annexed Table and includes an explanatory proviso narrowing the definition of lubricating oil for the notification's purposes.

Exemption from auxiliary customs duty applies to goods exempt from basic customs duty under specified notifications.
Exemption from auxiliary customs duty is granted for goods that are wholly or partly exempt from basic customs duty by virtue of specified government notifications, subject to the same conditions attached to those underlying notifications; this exemption supersedes the earlier notification and applies only to the goods identified in the Schedule.

Auxiliary duty exemption on listed imported goods preserves duty relief for specified essential and industrial inputs.
Exemption from auxiliary duty is granted on a specified list of imported goods, relieving those goods of the whole of the auxiliary duty leviable under the Finance Act when imported into India; the exemption applies to goods as described in the Table and listed by chapter reference in the First Schedule to the Customs Tariff Act and is subject to the detailed definitions and technical criteria set out in the notification.

Auxiliary customs duty exemptions cap duty liability by fixed per unit and ad valorem rates for specified imported goods.
The notification exempts specified imported goods from auxiliary customs duty to the extent the duty exceeds the stated rates, preserving other existing exemptions; it prescribes fixed per tonne rates for crude petroleum and specified grades of polyvinyl chloride, and an ad valorem auxiliary duty rate for all other goods calculated on customs value.

Customs exemption for defence programme imports: specified ATV programme goods admitted duty free subject to certification and authorisation.
Exemption relieves specified imported goods required for the Advance Technology Vessels Programme from the whole of customs duty in the First Schedule to the Customs Tariff Act and from the whole of the additional duty under section 3, when imported by Work Centres of the ATV Programme, designated Government agencies or public sector undertakings; importers must present at importation a certified list attesting need, non availability in India and authorised use, and Ministry authorisation.

Customs tariff amendment: Polystyrene classification imposes high ad valorem duty on ABS copolymers and a per tonne rate for others.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, substitutes the S. No. 03 entry in Notification No. 49/90 Cus to classify polystyrene and copolymers of styrene under the tariff heading for polystyrene; ABS and styrene acrylonitrile copolymers are subject to a 100% ad valorem duty, and other polystyrene varieties are subject to a specific duty calculated per tonne.

Rescission of Notification revokes a prior exemption under the Central Excise and Salt Act, restoring prior tariff regulation.
The Central Government, exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, rescinds Notification No. 84/90 Central Excises dated 20 March 1990, removing the earlier notification's effect and restoring the regulatory position under the Central Excises framework.

Exemption from Special Excise Duty limits additional duty on specified excisable goods, barring excess levy beyond prescribed rate.
The Central Government, exercising statutory authority under the Central Excises and Salt Act and the Finance Act, exempts goods under the Central Excise Tariff Schedule from any portion of the special duty that exceeds the prescribed rate, thereby capping additional duty on those excisable goods; the notification supersedes an earlier notification but preserves any existing exemptions granted by other notifications for the same goods.

Set-off of special excise duty enables exemption of final goods to the extent of duty already paid on inputs used in manufacture.
Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.

Exemption from special excise duty for goods produced in free trade zones or hundred percent export oriented units.
Exemption from special excise duty is granted for goods under the Central Excise Tariff when produced or manufactured in a Free Trade Zone or a hundred per cent export oriented undertaking; the notification exercises statutory authority to exempt such goods from the whole of the special duty and supersedes a prior notification.

Exemption from special excise duty for specified consumer goods under statutory power; targeted tariff headings expressly exempted.
Exempts specified goods from the whole of the special duty of excise under section 5A read with section 67(4) of the Finance Act, 1990, by listing affected tariff headings in an annexed Table; the exemption supersedes an earlier notification and applies to goods such as coffee (and substitutes), tea (and waste), fixed vegetable oils, partially processed vegetable fats and oils, cane or beet sugar and pure sucrose, kerosene, and matches.

Customs statutory amendment: government omits paragraph two of an exemption notification, altering exemption scope.
Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and acting in the public interest, amends Notification No. 356/86 Customs (17 June 1986) by directing the omission of paragraph 2 of that notification; no other modifications are specified.