Export duty exemption: iron ore and granite are fully exempt from export duty following customs notification amendment.
The amendment to the customs exemption notification substitutes table entries to list manganese ore and expressly iron ore of all sorts as exempt, and adds an entry declaring granite (including black granite), porphyry and basalt of all sorts exempt from export duty, thereby expanding the catalogue of mineral commodities eligible for full export duty exemption under the amended notification.

Preferential customs duty on newsprint limited by textual amendment to cap duties payable under the First Schedule.
The amendment confines the exemption in Notification No. 191/81-Cus. by substituting language so that relief applies only to the portion of customs duty that is in excess of the amount calculated at a specified ad valorem rate, thereby establishing a duty ceiling at that ad valorem benchmark on newsprint imports.

Customs exemption amendment removes a contractual limitation, broadening the scope of the specified exemption.
The Central Government amends Notification No. 110/86-Customs by deleting the words "under World Bank Loan Agreement" from the entry against serial No. (17) pursuant to sub-item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, thereby removing the contractual limitation on that exemption.

Exemption for handwoven jamdanee sarees imported from Bangladesh permitted subject to origin verification under Bangkok Agreement rules.
Full customs relief is granted for handwoven jamdanee sarees imported from Bangladesh (a ratifier of the Bangkok Agreement), exempting them from customs duty and additional duty under the Customs Tariff Act, subject to the importer proving to the Assistant Collector of Customs that the goods comply with the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976.

Customs exemption for power-plant modernization allows reduced duty above a fixed basic rate subject to certification and undertaking.
Goods of Chapters 84, 85 and 90 imported for renovation or modernisation of a power plant are exempt to the extent that customs duty exceeds an amount calculated at a basic ad valorem rate of 20% and the entire additional duty under section 3 is waived, subject to (i) certification by a Director level officer in the Central Electricity Authority that the scheme has techno economic clearance, (ii) recommendation by a Deputy Secretary level officer in the Department of Power, and (iii) an importer undertaking to use the goods as specified and to pay duty if they are not so used.

Customs duty exemption for power, coal mining and refining projects limited to prescribed ad valorem rates on imports.
The Central Government limits customs duty on imported goods for specified project categories by exempting duty in excess of prescribed ad valorem rates for power projects (including gas turbine), coal mining projects, and crude petroleum refining projects; the term power projects excludes captive power plants set up by non power undertakings, and the notification supersedes the earlier notification.

Customs notification amendments increase ad valorem rates and modify exemptions and entries affecting multiple prior notifications.
Twenty-six prior customs exemption and tariff notifications are amended by substituting, omitting or adding specified words, figures and Table entries to change the scope and quantum of customs reliefs, principally by adjusting ad valorem rates, altering item descriptions (including additions), deleting and inserting serial entries in annexed Tables, and substituting a monetary threshold in one notification.

Customs duty exemption for accredited journalists permits duty-free import of specified equipment subject to certification and possession conditions.
Full exemption from customs duty is provided for personal computers (including laptops), typewriters and fax machines imported by accredited journalists, relieving both the basic customs duty under the First Schedule and the additional duty under section 3 of the Customs Tariff Act. The exemption is subject to production of a certificate from a Press Information Bureau officer of specified rank confirming accreditation and prior non-use of the exemption, a CIF value cap, and an undertaking that the goods will remain in the importer's possession and not be sold or transferred for five years.

Effective basic duty caps on specified imported instruments set maximum customs rates while listing targeted exclusions.
Notification limits basic customs duty on specified imported instruments and parts by capping the duty at stated ad valorem rates for listed tariff sub-headings, superseding an earlier notification; exclusions preserve full duty applicability for parts containing semiconductor devices or LEDs, parts interchangeable with motor vehicle parts, specified analytical and testing instrument parts, and parts of microtomes.

Customs duty cap on specified chapter accessories limits payable duty to the notified rate under notification.
The Central Government exempts goods specified in the Table under certain Chapter 90 sub headings from so much of the customs duty as is in excess of the amount calculated at the notified rate, establishing an effective basic duty of 40% ad valorem on the listed instruments and accessories. The Table lists specific sub headings and limits coverage to accessories other than those containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes or electronic microcircuits, while separately identifying microtomes and their accessories.

Customs duty cap on colour scanners limits excess customs liability on imports by exempting duty beyond the prescribed ad valorem rate.
Colour scanners under Chapter 90 are exempted from that portion of the customs duty specified in the Schedule which exceeds a fixed ad valorem threshold, the exemption being granted under statutory authority as necessary in the public interest and operating as a tariff-specific duty cap on imports of the specified commodity.

Uniform effective basic duty limits customs duty on specified Chapter 90 imports to a fixed capped rate under an exemption.
The Government caps effective basic customs duty on specified Chapter 90 imports at 40% ad valorem by exempting those goods from any portion of tariff duty exceeding that rate. The listed categories include mechanical testing machines and parts, most goods under Heading 90.27 (excluding exposure meters), and electrical measuring, checking, analysing or automatically controlling instruments and apparatus, with a detailed definition covering electrical quantity instruments, radiation detectors, automatic regulators and related apparatus.

Customs exemption rates set for specified chapter imports, limiting duty to prescribed ad valorem rates on such goods.
Notification under Section 25 of the Customs Act exempts specified Chapter 90 goods from so much of the basic customs duty as exceeds the ad valorem rates stated in the Table; it supersedes the earlier notification and fixes the effective basic duty for the listed imports.

Customs duty cap limits import duty for specified measuring instruments to a fixed ad valorem rate under statutory notification.
The Government issues a notification exempting specified goods falling under certain tariff sub-headings from so much of the basic customs duty as exceeds the amount calculated at the ad valorem rate specified in the Table, thereby capping the effective basic duty for listed measuring and checking instruments at the prescribed ad valorem rate upon importation.

Basic customs duty cap on certain measurement and optical instruments limits import duty to a fixed ad valorem rate.
The Central Government exempts specified instruments under listed Chapter 90 headings from that portion of basic customs duty in excess of an amount calculated at a rate of 60% ad valorem on import; the exemption applies to goods described in the annexed table and supersedes an earlier notification, thereby capping the effective basic duty for the listed instruments.

Rescission of excise exemptions removes prior exemption notifications and restores ordinary central excise application.
Rescission of exemption notifications under the Central Excises and Salt Act removes the operative exemptive effect of fifty five previously issued miscellaneous excise exemption notifications, listed individually, and restores the ordinary application of central excise law to items formerly covered by those notifications.

Special duty of excise exemption suspends levy on tariff-listed goods for a defined short-term period.
Exemption of special duty of excise is declared for all goods specified in the Central Excise Tariff, suspending the whole of the special duty otherwise leviable under the Finance Act for a defined short-term period; the notification supersedes the earlier notification and is issued by the Central Government under its statutory powers as a public-interest temporary exemption.

Cap on basic customs duty limits ad valorem duty to a fixed level, exempting excess on listed Chapter ninety goods.
The notification limits the effective basic customs duty on specified Chapter 90 tariff headings by exempting from customs charge that portion of basic duty which exceeds a fixed ad valorem cap, applying uniformly to all goods falling under each listed sub-heading at importation.

Customs exemption for vessels imported for breaking up - duty limited to a capped ad valorem rate.
The Central Government exempts goods classified under the Customs Tariff heading for vessels and floating structures imported for breaking up from so much of the duty specified in the First Schedule as exceeds the amount calculated at a 5% ad valorem rate, thereby capping the effective basic customs duty payable on those imports.

Excise exemption for State Government manufactured goods: specified tariff headings exempted from duty when for departmental use.
Specified goods manufactured in State Government factories and intended for use by any of that Government's departments were exempted from the whole of excise duty under powers derived from the Central Excises and Salt Act; the annexed Table enumerated eligible chapters, headings and tariff items (including all goods under Chapter 86 and numerous chemical, metal, electrical and mechanical headings), and the list was later amended by subsequent notifications and ultimately rescinded effective 1 July 2017.