Tariff amendments: Central Excise notifications updated to revise duty rates, substitute entries, and omit items.
Amendments modify eleven Central Excise notifications by substituting duty entries, changing specified tariff expressions to ad valorem or per tonne formulations, omitting particular serial entries, and replacing certain product descriptions with precise specifications and dimensional criteria in the annexed tables.

Customs exemption limits duty on imported glass beads and false pearls, capping excess ad valorem charges.
Notification exempts glass beads and false pearls under Chapter 70 from that portion of customs duty in the First Schedule which exceeds 65 per cent ad valorem, effectively capping the payable duty at that ad valorem rate as a public interest miscellaneous exemption on importation.

Customs exemption amendments alter notification tables, omitting and substituting entries and imposing ad valorem duty on ceramic fibre blocks.
The government directs targeted amendments to specified exemption notifications by omitting certain serial entries, substituting revised entries in another, and thereby reconfiguring tariff treatment; notably, Ceramic fibre blocks (pyro blocks) are identified as a distinct tariff item and subjected to an ad valorem duty as set out in the substituted table.

Excise duty on converted gold revised, replacing the prior per kilogram tariff with a higher statutory per kilogram rate.
Prescribes a revised excise duty rate for gold converted from any primary form by substituting the earlier per kilogram duty expression in the cited central excise notification with a new per kilogram duty expression, effected under the powers granted by the Central Excises and Salt Act as necessary in the public interest.

Excise duty rates for specified glass sheets revised, imposing unit charges per millimetre thickness per square metre.
Amendment substitutes column (4) entries for S. Nos. 01-05 of Notification No. 68/87-C.E., prescribing excise duty on specified glass sheet items on a per millimetre thickness or part thereof per square metre basis, and differentiating substituted rates for identified items and subitems within those serial entries.

Customs exemption amendment increases ad valorem exemption rates and revises product description for certain footwear preparations.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, amends two miscellaneous exemption notifications by substituting increased ad valorem rates and by replacing the Table entry in Notification No. 29/79 Customs, Sl. No. 14, column (2) with "Polishes, creams and similar preparation for footwear or leather;" Notification No. 224/85 Customs is similarly amended by substitution of its ad valorem rate.

Customs duty exemption caps effective duty on specified natural fibres and textile wastes at prescribed ad valorem rates.
The Central Government exempts specified imported natural fibres and textile wastes from customs duty to the extent the duty exceeds amounts computed at prescribed ad valorem rates, thereby capping effective duty for listed tariff items. The notification lists fine animal hair (carded or combed) at 40% ad valorem; cotton waste (including yarn waste and garnetted stock) at 25% ad valorem; cotton fabrics at 50% ad valorem; jute waste (including yarn waste and garnetted stock) at 25% ad valorem; and flax, ramie, sisal and manila hemp fibres at 45% ad valorem.

Exemption of glass founts for kerosene wick lamps expanded, now fully covered under Central Excise notification amendment.
The Central Government amends Notification No. 335/86-C.E. by inserting the words "and glass founts for kerosene wick lamps" after "lamps and lanterns", thereby bringing those glass founts fully within the existing miscellaneous exemption under the Central Excise notification.

Ad valorem duty applied to specified ceramic goods: amendment prescribes a uniform effective duty rate under central excise notification.
Amends a prior central excise notification by substituting column (4) entries in the annexed Table: the existing entries for the listed serial numbers are replaced with a uniform ad valorem effective duty applicable to the specified ceramic tariff items.

Customs tariff exemptions amended to revise ad valorem rates and omit specified entries under administrative power.
Nine existing customs exemption notifications are amended by omission of certain table entries and by substitution of the previously stated ad valorem duty expressions with new ad valorem duty expressions in the annexed tables, effected under the Central Government's administrative powers under the Customs Act.

Customs exemption rates revised: amended ad valorem percentages across multiple notifications increasing specified duty relief rates.
The Central Government revises ad valorem exemption rates in six specified Customs exemption notifications by substituting the prior percentage figures with higher ad valorem rates as listed in the Table, thereby amending the text of each notification to reflect the new tariff relief percentages.

Excise duty exemption for Chapter 68 goods using substantial fly ash or phospho gypsum content, excluding specified headings.
Full exemption from excise duty is provided for goods of Chapter 68, excluding Heading 68.04, in which more than 30% by weight (minus the water content) of fly ash or phospho gypsum or both has been used, exercised under the power conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Excise exemption caps duty on specified particle and fibre boards, limiting levy above a fixed ad valorem rate.
Central Government, invoking section 5A(1) of the Central Excises and Salt Act, 1944, exempts specified boards from so much of the excise duty as exceeds 10% ad valorem, applying to goods falling under the Schedule to the Central Excise Tariff Act, 1985; listed products include Cement Bonded Particle Board, Jute Particle Board, Rice Husk Board, Glass fibre Reinforced Gypsum Board (GRG), Sisal fibre Boards, and Bagasse Board.

Customs duty cap limits duty on specified imported stamps, plans, proofs, illustrations and antique coins to an ad valorem rate.
The Central Government exempts specified imported goods classified under particular Customs Tariff headings from customs duty insofar as the duty exceeds an amount calculated at a 65% ad valorem rate, thereby capping payable duty at that ad valorem amount. The exemption is applied in the public interest and is limited to imports of the listed descriptions-unused postage stamps; plans, drawings and designs; proofs; illustrations for book binding; and antique coins-when classified under the stated First Schedule headings.

Customs duty exemption for printed books, periodicals and specified publications on import into India permitted.
Notification exercising statutory power to exempt goods listed by tariff heading in Chapters 49 and 97 from the whole of the duty of customs when imported into India; applicable categories include printed books and covers, periodicals and newspapers, music manuscripts, maps, charts, plans, drawings and designs, certain postage stamps not of current or new issue for the destination country, and medals.

Excise exemption for construction goods with substantial recycled-residue content applies where material proportion exceeds prescribed threshold.
Exempts goods under Chapter 68 (other than Heading 68.04) from the whole of the excise duty specified in the Tariff where one or more of the listed materials-Red Mud, Press Mud, Blast Furnace Slag-have been used and constitute more than 25% by weight of the goods; relief is exercised under powers conferred by section 5A(1) of the Central Excises and Salt Act, 1944.

Exemption for rural-institution footwear loses value cap under amended notification, broadening central excise relief for qualifying manufacturers.
Amendment removes the monetary ceiling on the central excise exemption for footwear produced by specified rural institutions by omitting the words and figures "of value not exceeding Rs. 150 per pair" from the Table entry against S. No. 04, column (3) of Notification No. 88/88-C.E., thereby expanding the exemption's scope for qualifying rural manufacturers under the authority of section 5A(1) of the Central Excises and Salt Act, 1944.

Customs exemption for newsprint under specified tariff heading ensures import duty waived for printing newspapers, books and periodicals.
Central Government exercised its statutory power under the Customs Act to grant a complete customs duty exemption for newsprint for printing of newspapers, books and periodicals when imported into India, removing the whole of the customs duty leviable on such imported newsprint under the specified tariff heading.

Customs duty exemption for raw hides and skins removes import duty on goods falling in the relevant tariff chapter.
Full exemption of customs duty is granted on the importation of raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheep skins in wool, where those goods fall within the relevant tariff chapter; the exemption is effected by executive notification under the Customs Act on public interest grounds and removes the whole of the customs duty leviable under the First Schedule on the specified goods.

Excise exemption for footwear increased, raising per-pair threshold and adding masonite to eligible materials under amended notification.
Amendment to Notification No. 49/86-Central Excises substitutes the material description "wood or leather" with "wood, leather or masonite" for a listed tariff entry and raises the prescribed per-pair excise exemption amount for specified footwear by replacing the earlier monetary threshold with a higher per-pair figure in the Table annexed to the notification.