Customs notification amendment expands exempted goods list to include spectacle parts, life saving drugs and unaccompanied baggage.
Amendment revises the notification's Table to Serial No. 1 by expanding item (a) to add parts of spectacles, life saving drugs and unaccompanied baggage, and by substituting and adding sub-items in item (b) to recognise jewellery sets (with or without precious or semi precious stones), spectacle frames and unaccompanied baggage.

Exchange rate amendment: Pound Sterling rate substituted under statutory authority, changing the notified customs exchange rate framework.
The Central Government amends Notification No. 9/90-NT-Cus by substituting the Schedule entry at serial No. 14 to fix a new exchange rate for Pound Sterling, declaring that substituted rate effective from the stated commencement date for customs and related non tariff purposes.

National Savings Certificates amendment permits local authorities and approved housing finance companies as eligible subscribers, effective on publication.
The amendment to rule 12(1) of the National Savings Certificates (VIII Issue) Rules, 1989 omits a trailing conjunction and inserts two clauses establishing as eligible subscribers a local authority and a housing finance company approved by the National Housing Bank and notified by the Central Government.

Land customs station designation: Ghasuapara authorized for coal export to Bangladesh via specified road; validity limited.
Declaration of Ghasuapara as a land customs station for clearance of coal exported by land or inland water to Bangladesh, designating the road from Ghasuapara to Haluaghat as the sole permitted route and placing the station under the jurisdiction of the Collector of Customs and Central Excise, Shillong, with the appointment expressly limited to a fixed validity period.

Excise exemption scope expanded to include clinkers in the 'manufacture of cement' entry under existing notification.
The Government amends Notification No. 16/90 Central Excises by inserting the word clinkers after "manufacture of cement" in the Table entry against Sl. No. 11, thereby expanding the descriptive scope of that entry and affecting the classification and treatment of the goods covered by it.

Modvat credit rate substituted under Central Excise notification via amendment, increasing the applicable charge per square metre.
The Central Government, exercising powers under the Central Excise Rules, substitutes the words and figures previously specified in clause (ii) of the fourth proviso of Notification No. 177/86 Central Excises with a new per square metre amount, thereby amending the rate applicable for Modvat credit in that specific clause.

Customs amendment adds polypropylene BCF yarn manufacturing plant to the exempt machinery list under the tariff notification.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 489/86-Cus by inserting a new sub-item (xii) in item No. 10 of the Schedule under "LIST OF MACHINERY," thereby adding Poly-propylene B.C.F. Yarn Manufacturing Plant to the list of machinery covered by that exemption notification.

Customs tariff amendment reduces ad valorem rate for waste paper imports, altering the earlier notified exemption rate.
Central Government, exercising statutory amendment power under the Customs Act and citing public interest, amends Notification No. 219/84-Customs by substituting the previously specified ad valorem rate for waste paper and paperboard with a new ad valorem rate; the amendment is limited to replacing the figures and words denoting the rate in the original notification.

Auxiliary duty amendment: insertion of a new Schedule entry under a Customs notification specifying No.171/90 Customs.
The Central Government, under section 25(1) of the Customs Act read with clause 62(4) of the Finance Bill, 1990 (given force of law by the Provisional Collection of Taxes Act), amends Notification No. 144/90 Customs by inserting in its Schedule, after S. No. 69, a new entry S. No. 70: "No. 171/90 Customs dated 16th May, 1990."

Customs exemption for polyethylene used in aseptic pharmaceutical packing reduces duty above a specified ad valorem rate.
Exempts polyethylene and ethylene copolymers of specific gravity below 0.94, falling under Heading 39.01, when imported for manufacture of aseptic packing material for pharmaceuticals using Aseptic Form Fill Seal Machines, from customs duty in excess of a specified ad valorem threshold and from the additional duty under the Customs Tariff Act, subject to the importer holding a drug manufacturing licence and furnishing an undertaking confirming intended use, possession of the machines, and liability to pay the duty difference on non compliance.

Excise tariff amendment alters table entries for video/audio tapes and cassettes, changing rates, descriptions, and omissions.
Amendment modifies the annexed Table to Notification No. 74/90-C.E., substituting entries in column (4) for specified serial numbers, replacing one column (3) description with "Recorded audio cassettes" and substituting its column (4) entry with Nil, and omitting one serial entry; enacted under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption for PVC insulated winding wires: conditional duty reductions tied to ISI compliance and input duty payment.
Notification grants conditional excise relief to PVC insulated winding wires under Heading 85.44, reducing duty to specified rates where wires conform to IS:8783-1978; nil duty applies where wires are made from specified copper inputs on which required duty has been paid and no input duty credit under rule 57A has been taken; separate reduced ad valorem duties apply to copper and aluminium winding wires meeting the ISI specification; "winding wires" excludes square or rectangular conductors.

Excise duty amendment imposes an ad valorem rate on goods classified under a specific sub-heading.
The amendment inserts Sl. No. 11A into the Table to Notification No. 69/90-Central Excises to add sub-heading 8451.00, covering all goods under that sub-heading and prescribing a 10% ad valorem rate, effected under the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.

Exemption for aluminium containers used for packing liquid pesticides allowed where prescribed excise procedure is followed.
The amendment adds an exemption for aluminium containers under Chapter 76 when used for packing liquid pesticides, provided such use occurs outside the factory of production and the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed; the change is effected by inserting a new entry in the notification table and is promulgated under the power in sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Tariff amendment for metal containers specifies ad valorem duties and revises heading classifications under central excise.
The Central Government amends notification No. 181/88 by substituting the Table entry at S. No. 07 to classify metal containers under specified tariff headings and to attach ad valorem duty designations, distinguishing general metal containers and parts from containers for compressed or liquified gas of iron or steel.

Tariff amendment adjusts per square metre rates for specified Chapter 59 goods, modifying prior notification table entries.
In exercise of powers under section 5A of the Central Excises and Salt Act, Notification Nos. 63/87 C.E. and 82/88 C.E. are further amended by substituting revised entries in column (4) of their annexed Tables. The substitutions replace the previous per square metre rate figures against specified serial numbers in each notification, thereby changing the tariff unit rates applicable to the listed Chapter 59 goods.

Central excise amendment lowers the specified excise amount in Notification No.64/87-C.E., altering the Table entry.
The amendment substitutes the monetary figure in the tariff Table against Sl. No. 1, column (3) of Notification No. 64/87-Central Excises, effected under statutory powers cited and justified as necessary in the public interest; it confines change to replacing the earlier amount with the revised figure and does not alter other entries or create additional provisions.

Central Excise tariff amendments revise exemption table entries, specify an ad valorem duty and add polyester waste tariff entry.
Amendments alter Table entries of prior Central Excise notifications under section 5A(1), deleting the word "natural" in Notification 253/82, substituting a 5% ad valorem duty entry in Notification 65/87, and revising Notification 47/90 by substituting a detailed nylon monofilament yarn description (specified denierages with 4% tolerance), replacing a specific per kilogram rate, and inserting a new Table entry for waste of polyester staple fibre and tow with a specified per kilogram duty.

Exemption threshold increase in central excise notifications, raising prescribed tonnage limits for specified items by government directive
Government amends Notification No. 138/86-C.E. by substituting "7500 tonnes" with "16500 tonnes" against S. No. 5 in the Table and replacing "24,000 tonnes" with "33,000 tonnes" in paragraph 2. It also amends Notification No. 139/86-C.E., substituting "24,000 tonnes" with "33,000 tonnes" in clause (iii) of the proviso, thereby raising the quantitative thresholds in the specified exemption entries.

Central excise amendment removes exemption for tyre flaps of rubber by omitting specified phrase from notification.
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, issues Notification No. 108/90-C.E. to amend Notification No. 175/86-Central Excises by omitting the words "tyre flaps of rubber" from clause (iv) of item 4 in the Annexure, thereby removing that specific product description from the Annexure entry.