Excise duty rates on motor vehicles updated, with conditional exemptions and full body-building exemption specified.
Amendment prescribes revised effective rates of duty for specified motor vehicles and related goods, differentiating petrol and other engines, and fixing ad valorem rates for categories including tractors, passenger and goods vehicles, chassis, bodies, trailers and special-purpose vehicles. It provides nil-rates for certain electrically operated vehicles and conditional exemptions, including full exemption for body-building where prior duty has been paid on chassis or equipment, and nil-rating when no credit of duty on chassis or inputs has been taken under the relevant rules.

Customs duty cap at 25% ad valorem for specified tariff headings with additional duty set to nil.
The Central Government exempts goods under Heading Nos. 84.32-84.37 from customs duty to the extent such duty exceeds an effective basic rate of 25% ad valorem, and exempts those goods from any additional customs duty, making the additional duty nil for the specified headings.

Customs duty rate revisions: multiple exemption notifications amended to substitute ad valorem rates and adjust additional duty application.
Notification No. 62/93-Cus (28-2-1993) directs consolidated textual amendments to numerous prior customs exemption notifications, principally substituting specified ad valorem duty rates, introducing combined specific-plus-ad-valorem charges in some entries, inserting and omitting serial entries and descriptions, and revising explanatory clauses to limit the application of additional duty under section 3 of the Customs Tariff Act to amounts in excess of a base ad valorem threshold.

Central Excise exemption thresholds revised and scope extended to exports to neighboring countries, with adjusted percentage conditions.
Amendments increase monetary exemption thresholds in Notification No. 231/85-C.E. and, in Notification No. 75/87-C.E., extend applicability to include export to Nepal or Bhutan, substitute higher monetary limits at multiple places, reduce a specified percentage condition from sixty per cent to fifty per cent, and raise limits in paragraphs 2-4 by substituting higher figures. The changes take effect from the 1st day of April, 1993, thereby modifying eligibility and benefit parameters under the enumerated Central Excise exemption provisions.

Central Excise exemptions revised: ad valorem and specific duty rates updated and fly-ash handling system added.
Amendments under section 5A modify eight Central Excise notifications by substituting revised ad valorem rates and updated specific duty amounts in their annexed Tables and Schedules, and by adding a new Schedule entry for the fly-ash handling system, thereby altering the exemption and duty treatment of the specified items.

Customs duty exemption for greenhouse equipment permits reduced basic duty and waives additional duty upon authorised certificate.
Provides customs relief for listed greenhouse equipment by limiting the basic customs duty to a lower ad valorem amount and exempting the entire additional duty, subject to production at import of a certificate from an officer not lower than a Deputy Secretary in the Ministry of Commerce confirming the goods are required for greenhouse use; enumerates specific eligible items and notes later rescission by a subsequent notification.

Effective basic duty caps customs charges on specified metalworking equipment and furnaces, prescribing maximum ad valorem rates.
Notification limits customs liability on specified imports by exempting goods from any portion of the First Schedule duty exceeding the prescribed effective basic duty rates. The Table caps ad valorem rates for converters, ladles, ingot moulds and casting machines at 35%; parts of those goods at 25%; and industrial and laboratory furnaces and ovens at 35%, applying the exemption on importation to fix the maximum chargeable duty.

Excise exemption for railway-use goods removes the full duty on specified tariff items for supplies to the railways.
Exempts goods falling under specified tariff headings intended for use by the Indian Railways from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, granted under statutory power as a public interest measure and limited to the identified goods when intended for railway use.

Duty rates on picture tubes amended to revise specified per tube excise charges under section five A, altering notified slabs.
Amendment revises effective rates of duty on picture tubes under section 5A of the Central Excises and Salt Act, 1944 by substituting the per tube charge at Serial No. 1 from Rs. 275 to Rs. 300, and replacing the two per tube charges at Serial No. 2 (Rs. 1,250 and Rs. 1,350) with Rs. 700 and Rs. 800 respectively in column (4) of the Table to Notification No. 121/89-C.E.

Customs exemption caps basic duty for specified Chapter 82 imports at an ad valorem rate.
The Central Government, exercising power under section 25(1) of the Customs Act, 1962, exempts all goods under heading nos. 82.01-82.11 of the First Schedule to the Customs Tariff Act, 1975 from so much of the basic customs duty as exceeds the amount calculated at an ad valorem rate of 40 percent, thereby capping the effective basic duty on those imported goods.

Customs exemption limits basic duty on imported titanium sponge for manufacture of titanium and alloy products.
Exempts imported titanium sponge for manufacture of titanium and titanium alloy products from customs basic duty to the extent that duty exceeds the amount calculated at the prescribed ad valorem rate, replacing the earlier notification and applying to sponge classified within the relevant tariff chapter.

Duty rates on video cassettes updated to impose per-cassette and per-area tape charges under central excise amendment.
Amendment replaces four tariff table entries to set excise duties on video cassettes and magnetic tape content, specifying when duty is payable solely on a per square metre basis of tape and when a combined per cassette charge plus a per square metre tape charge applies, thereby fixing the basis of assessment for those tariff lines.

Excise duty rates limited for specified consumer electronic goods, capping duty to stated effective rates under the notification.
Notification exempts the portion of excise duty exceeding the effective rates of duty specified for listed consumer electronic goods, identifying tariff headings with either fixed per-set duties or ad valorem rates and attaching conditions limiting applicability for particular formats, government-manufactured goods, and hobby-assembled kits.

Customs duty cap for unalloyed unwrought tin limited to set ad valorem rate under government exemption.
The Central Government exempts unalloyed unwrought tin under sub heading 8001.10 of the First Schedule to the Customs Tariff Act, 1975, from that portion of customs duty in excess of the amount calculated at the rate of 35% ad valorem when imported into India, exercising powers under sub section (1) of section 25 of the Customs Act, 1962 by Notification No. 57/93 Cus dated 28 2 1993.

Customs duty cap for imported lead waste limits payable duty under a specified ad valorem exemption, reducing liability.
Imports of lead waste and scrap falling under the specified tariff heading are exempted from that portion of basic customs duty which exceeds the amount calculated at the rate of 50% ad valorem; the exemption limits payable basic customs duty on such imports to the amount corresponding to that ad valorem rate, the remainder being waived by notification under the statutory exemption power.

Effective excise rate set for specified electric motors and domestic electrical appliances, altering exemption and duty application.
Superseding a prior notification, the Government exempts goods listed under specified tariff headings from excise duty in excess of stated effective rates; the table prescribes nil or ad valorem rates for categories such as gramophone motors, parts of accumulators, differentiated classes of domestic electrical appliances (with conditional nil treatment for parts used within the factory of production), and other items, with explanations including inclusion of motors with gears and a functional definition of domestic electrical appliances.

Duty cap on GIST cards limits excise liability to a fixed ad valorem rate, restricting taxable excess beyond cap.
The notification limits excise liability on Graphic and Intelligence based Script Technology (GIST) cards for multi-lingual computers by exempting that part of duty specified in the tariff schedule which exceeds an effective ad valorem rate of ten percent, thereby capping the taxable amount for those goods.

Customs duty cap on imported aluminium waste and scrap limits excess duty liability on these imports.
The Central Government has superseded the earlier notification and, in the public interest, exempts imported aluminium waste and scrap under the applicable customs tariff classification from that portion of customs duty which exceeds the amount calculated at the rate of 25% ad valorem, thereby capping duty liability on such imports.

Customs exemption on unwrought nickel caps effective import duty at a prescribed ad valorem rate, superseding prior notification.
The Central Government, exercising powers under the Customs Act and superseding the earlier notification, exempts imported unwrought nickel under sub heading 7502.10 from that portion of customs duty specified in the First Schedule which exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty chargeable on such imports.

Effective excise duty rates established for specified goods, superseding prior notification and limiting duty to prescribed reduced rates.
The Central Government, invoking section 5A of the Central Excises and Salt Act, 1944 and superseding an earlier notification, exempts the goods listed in the Table from so much of the excise duty as exceeds the amount calculated at the effective rates set forth in the Table; the Table identifies specific headings and prescribes either ad valorem rates or specified per-unit duties for various pumps, heat pumps, water filters, dishwashers and parts, washing machines and parts, and categories of typewriters and word processing machines.