Excise exemption amendment replaces tariff entries with an ad valorem duty for specified DMT and PTA items.
The Government amends the annexed Table of an earlier Central Excise notification by substituting, in column (4), the entries against S. No. 1 and S. No. 2 with a uniform ad valorem tariff description, thereby changing the tariff description applicable to the exempted DMT and PTA items under the miscellaneous exemptions.

Excise duty exemption: goods under tariff subheading 2505.60 relieved from whole excise levy under statutory authority.
The Central Government, satisfied that it is necessary in the public interest and exercising powers under the enabling statute, exempts goods falling under sub heading 2505.60 of the Schedule to the Central Excise Tariff Act, 1985 from the whole of the duty of excise leviable thereon as specified in the Schedule.

Tariff amendment: substitution of the notified per-tonne rate for cement reduces the applicable excise rate under the existing notification.
Amendment effects a downward revision of the applicable per-tonne rate for cement by substituting the previously notified monetary figure in Notification No. 23/89-Central Excises, dated 1 March 1989; the executive exercise is premised on satisfaction of public interest and operates solely by textual substitution of the specified rate.

Amendment to excise notifications updates commodity terminology and revises a tariff entry affecting the excise charge.
Amendment revises two Central Excise notifications: substituting the term "animal feed" for "cattle feed" in one notification and replacing the Table entry against the specified serial number in the other notification with a revised per litre tariff entry in column (4), effected by direct substitution under the statutory power cited.

Excise duty exemption on specified Chapter 22 goods creates nil-rate relief for certain items and ad valorem charges for others.
The government, exercising its statutory authority to exempt goods, limits excise liability for specified Chapter 22 tariff entries to prescribed rates: ice and soya milk attract a nil rate, while other goods within the same tariff entry are subject to an ad valorem duty, with the notification superseding the earlier exemption.

Customs notification amendment updates prior citation and reassigns clause and table serial references to correct referenced provisions.
Amendment to a customs notification substitutes an updated prior citation, alters enumerated clause references by replacing one set of sub paragraph identifiers with another, and corrects the Table of serial numbers by replacing specified serial identifiers with a revised sequence, thereby correcting citation and reference designations within the notification.

Exchange rate determination for Russian rouble under customs law sets the operative conversion rule for customs valuation.
Determination of the rate of exchange for conversion between the Russian rouble and Indian currency under the statutory power of section 14 of the Customs Act, 1962; the Central Government prescribes a specific conversion rate for customs purposes and declares its commencement and that it supersedes the earlier notification on the subject.

Exchange rate amendment: Swiss franc rate updated under statutory authority, altering Customs notification and taking effect in mid May.
Amendment substitutes the Schedule entry for serial No. 16 in Notification No. 9/90-NT-Cus to set a revised exchange rate for Swiss Francs for Customs purposes, made under the Stamp Act and Customs Act, and specifies the date from which the revised rate is effective.

Concessional excise rate on naphtha for manufacturers-duty relief applies to naphtha consumed in producing specified chemicals.
A notification grants a concessional excise rate for raw naphtha and reformed naphtha used to manufacture specified chemical products by exempting from duty so much as exceeds the amount calculated at the prescribed per kilolitre rate on naphtha consumed; use outside the factory must follow Chapter X procedures. Consumption is calculated by deducting refinery returns declared under the rules, and incidental or inevitable by products shall not lose the exemption merely because they are not listed products.

Auxiliary duty on capital goods: insertion of a new Schedule entry amending Notification 140/90 to record Notification 169/90.
Insertion of Serial No. 270 into the Schedule of Notification No. 140/90-Customs to add Notification No. 169-Customs dated 3-5-1990 after Serial No. 269, amending the miscellaneous exemption notifications on auxiliary duty for capital goods under Notification No. 140/90-Customs.

Exemption for capital goods subject to bond, bank guarantee and export-obligation conditions; extensions allowed for disaster-affected units.
Exemption applies to capital goods imported under paragraph 197, relieving duty above 25% ad valorem and additional duty under section 3, subject to conditions: production of a bond with bank guarantee for full duty at importation and a declaration at clearance binding the importer to pay on demand duty where paragraph 197 conditions are not met; export-obligation periods may be extended by Public Notice (generally to 31 March 2002, with a special earthquake-related extension to 31 March 2004) and amendments validate past actions notwithstanding judicial orders.

Customs exemption scope expanded to include additional duty under Section 3 of the Customs Tariff Act.
The amendment directs that after the words "50% ad valorem," the phrase "and from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act" shall be inserted, thereby extending the exemption to cover the additional duty under the Customs Tariff Act.

Appointment of Customs Officers: DRI officers designated as Collectors, Deputy Collectors and Assistant Collectors across specified jurisdictions.
The notification, issued under sub section (1) of Section 4 of the Customs Act, 1962 and superseding the 1981 notification, appoints specified Directorate of Revenue Intelligence officers as Collector of Customs, Deputy Collectors of Customs and Assistant Collectors of Customs and allocates those designations to defined States, groups of States and Union Territories as set out in the accompanying table.

Customs exemption amendment increases applicable benefit and omits a prior provision in the titanium sponge notification.
The Central Government amends Notification No. 295-Customs (1 November 1983) for titanium sponge by substituting the figures and words "30 per cent" with "35 per cent" and omitting paragraph 2, thereby altering the tariff/exemption parameters previously set out under the Miscellaneous Exemption Notifications.

Duty-free removal for export manufacture permitted, subject to conditions, bonds, replenishment rules, Collector discretion, and confiscation penalties.
Rule 191BB authorises specified excisable goods to be removed without payment of duty when supplied for manufacture of articles for export or for replenishment of duty-paid inputs for exported articles, subject to notification and conditions. Conditions may address classes of manufacturers, disposal of by-products, per-unit duty-free quantities, replenishment procedures, bonds and security, and other necessary limitations. The Collector may permit inter-premises completion of manufacture and removal for export under conditions. Breach attracts confiscation and a monetary penalty up to a multiple of the value of the goods or articles.

Auxiliary duty amendment removes a specified Schedule entry under a customs notification, altering exemption coverage under the Customs Act.
The Central Government amends Notification No. 142/90 Customs by omitting serial number 83 and the entry relating thereto from the Schedule, exercising powers under section 25(1) of the Customs Act, 1962 read with sub clause (4) of clause 62 of the Finance Bill, 1990, by virtue of the Provisional Collection of Taxes Act, 1931, and on satisfaction of public interest.

Rescission of customs notification under the Customs Act withdraws a prior exemption on public interest grounds.
Rescission of a prior customs exemption notification: The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962, rescinds the Government of India Ministry of Finance (Department of Revenue) Notification No. 153/89 Customs dated 27 April 1989, as recorded by Notification No. 165/90 Cus., dated 19 April 1990, withdrawing the earlier exemption instrument on the stated basis of necessity in the public interest and by authority of the cited statutory power.

Collectorate jurisdiction designated: amendment adds Bangalore Collectorate to Customs adjudicating authority list in central government notification.
The central government amended Notification No. 16/90-Customs (N.T.) by inserting the words "Collectorate of Customs, Karnataka, Bangalore, in the State of Karnataka" in column (2) of the Table against Serial No. 4, thereby listing that Collectorate among the notification's designated customs adjudicating authorities.

Jurisdictional redefinition of excise collectors reallocates appellate and principal-collector territorial responsibilities under Central Excise rules.
Amendment substitutes definitions in the Central Excise Rules to group territorial Collectorates and to designate, for each group, the named Collector (Appeals) to hear appeals and the named Principal Collector to exercise supervisory authority over all excisable goods, thereby reallocating appellate responsibility and principal-collector oversight within specified territorial divisions, effective on publication under section 37 of the Central Excises and Salt Act, 1944.

Central Excise jurisdiction reassigned: designated Collector given authority over specified districts under amended rules.
Amendment to Rule 2, clause (ii), sub-clause (A) of the Central Excise Rules, 1944 deletes specified district names from item (a) and inserts a new item (zh) after item (zf) designating the Collector of Central Excise, Visakhapatnam as the authority for those districts; the amendment takes effect on publication in the Official Gazette.