Customs exemption amendment permits replenishment imports and reuse of imported inputs for manufacture of other goods.
The amendment authorises imports "for replenishment of raw materials and components used in the manufacture of such goods already so supplied," and inserts paragraph 1A permitting importers, notwithstanding conditions (1) to (4) of paragraph 1, to use such replenished raw materials or components for manufacture of any other goods where the goods made with the originally imported inputs have already been supplied as required under the notification.

Customs exemption amendment permits use of imported materials for manufacture for export oriented units and free trade zone supply.
The amendment permits replenishment of materials having identical specifications and technical characteristics to those used in manufacture, and inserts paragraph 1A providing that when final products for which raw materials or components were imported have already been supplied under the notification, importers may use such imported materials or components to manufacture final products to be supplied to a fully export oriented undertaking or a unit within a free trade zone.

Excise exemption for computer equipment permits duty-free supply to software exporters subject to certification and bond guarantees.
Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.

Excise exemption for coin-production metal scrap permitted when material is job-processed and returned for coin manufacture.
Exemption from whole excise duty is granted for waste and scrap of Cupro-nickel and Aluminium Magnesium arising during coin production and falling under Chapters 74, 75, 76 or 81, provided such material is cleared from the mint to a job-worker for conversion into strips on a job basis and the mint gives an undertaking at clearance to the Assistant Collector that the strips will be returned for use in coin production.

Excise exemption for cupro-nickel and aluminium magnesium strips granted when used for coin production under specified procedures.
Exemption removes the whole duty of excise on Cupro-nickel and Aluminium Magnesium strips within Chapters 74, 75, 76 or 81 when manufactured using waste and scrap supplied by India Government Mint, provided the strips are used in coin production at India Government Mint and the procedure in Chapter X of the Central Excise Rules, 1944 is followed.

Excise duty exemption for resin bonded bamboo mats with veneers removes the levy on qualifying Chapter 44 goods.
Full excise duty exemption applies to resin bonded bamboo mats having veneers in between classified under Chapter 44; the exemption rests on public interest authority to relieve the duty and applies only to mats made by compressing two or more plies of hand woven bamboo mats with veneers between the plies and bonded with resins.

Exemption for jute yarn now conditioned on compliance with Chapter X procedures when used outside manufacturing factory.
The amendment omits the word "captively" from the opening paragraph of Notification No. 51/90-C.E. and inserts a proviso that, where use is in a factory other than the factory of manufacture, the exemption for jute yarn is available only if the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.

Central Excise exemption: water filters up to 40 litres under 8421.00 prescribed nil duty by tariff amendment.
The Central Government amends the annexed table of Notification No.155/86 by substituting a new entry identifying goods under 8421.00 described as water filters of capacity not exceeding 40 litres and prescribing Nil duty for those goods, thereby granting a categorical excise exemption for the specified water filters.

Auxiliary duty rescission: earlier customs exemption notifications withdrawn under statutory powers, removing specified tariff exemptions.
Notification No. 287/90 rescinds two earlier miscellaneous exemption notifications by exercising powers under section 25(1) of the Customs Act, 1962 and section 64(4) of the Finance Act, 1990, withdrawing the tariff/auxiliary duty relief conferred by No. 183 Customs and No. 184 Customs (both dated 31 May 1990).

Partial exemption from auxiliary customs duty where goods are partly or wholly exempt from basic customs duty, subject to valuation and conditions.
Partial exemption is authorised for the auxiliary duty of customs on goods partially or wholly exempt from basic customs duty, relieving that portion of auxiliary duty which exceeds an amount computed at a fixed ad valorem rate of the goods' value as determined under customs valuation. The exemption applies only to goods covered by specified prior notifications and remains subject to any conditions attached to those notifications.

Auxiliary duty amendment replaces the Schedule in a customs notification and lists specified exemption notifications now consolidated.
Amendment substitutes the Schedule to Notification No. 182/90-Customs, replacing the prior Schedule with a new Schedule that enumerates specified prior customs exemption notifications by number and date, thereby consolidating those listed notifications within the amended notification framework under statutory authority.

Customs auxiliary duty amendments raise certain duty rates and alter notification entries including omissions and insertions.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends six auxiliary duty notifications by omitting specified table and schedule entries, inserting new serial entries and commodity descriptions (including coke with specified phosphorus content), renumbering schedule items, and substituting modified duty rate figures in the opening paragraphs of certain notifications.

Customs exemption rates amended, altering specified notifications' ad valorem relief and modifying prior exemption entries.
The Central Government, under the exercise of powers conferred by sub section (1) of section 25 of the Customs Act, 1962, directs amendment of five specified Customs notifications by substituting the previously notified figures and words for ad valorem rates with the new figures and words set out in the annexed Table, including replacement of an entry in an annexed Table column.

Customs exemption for rayon grade wood pulp limits customs duty to an ad valorem cap and exempts additional duty.
Notification exempts rayon grade wood pulp under Chapter 47 from so much of the scheduled customs duty as exceeds the amount computed at the rate of 25 per cent ad valorem on import, and exempts the whole of the additional duty leviable under section 3 of the Customs Tariff Act, exercised under section 25(1) of the Customs Act as being necessary in the public interest.

Customs exemption for pulp imports caps ad valorem duty and removes additional customs tariff duty on specified pulp.
Imported pulp (excluding rayon grade wood pulp) within Chapter 47, produced by mechanical or chemical means from fibrous vegetable material, is exempt from that portion of basic customs duty exceeding the amount calculated at 10 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, under Notification No. 281/90-Cus dated 15-12-1990.

Customs amendment: textual changes exclude raw wool from an exemption and alter the ad valorem duty rate.
The Central Government, invoking Customs Act, 1962 s.25(1), amends two prior notifications: it omits the words referring to raw wool falling under heading 51.01 from Notification No. 55/87-Cus and substitutes a higher ad valorem duty expression for the earlier specified ad valorem rate in Notification No. 192/88-Cus, effecting textual changes to those exemption and tariff instruments.

Exemption for raw wool: import duty capped at a specified ad valorem rate under the Customs Act.
The central government, exercising its statutory power and citing public interest, exempts raw wool falling under Heading 51.01 when imported from customs duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, thereby capping the effective duty payable under the First Schedule to the Customs Tariff.

Tariff amendment: substitution and omission alter specified notification tariff entries and exemption table entries.
Government notification under section 5A amends specified Central Excise notifications by substituting revised per kilogram tariff words and figures in the annexed Tables of Notifications 160/89 C.E., 47/90 C.E. and 155/90 C.E., and by omitting S. Nos. 30 and 31 and their entries from the Table to Notification 47/90 C.E., thereby altering the stated tariff entries and certain exemption table entries.

Rescission of exemption notification for aerated waters under central excise power affecting prior exemption status.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt Act, 1944, rescinds Notification No. 23/88-C.E., dated 1 March 1988, thereby withdrawing the prior notification governing tariff/exemption treatment for aerated waters under the Central Excise regime.

Auxiliary duty amendment adds a new schedule entry to Customs Notification, expanding tariff exemption entries under statutory authority.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962 read with sub section (4) of section 64 of the Finance Act, 1990, issues Notification No. 278/90 Cus to insert after serial number 280 a new schedule entry numbered 281, referencing Notification No. 277 Customs, thereby expanding the Schedule to Notification No. 180/90 Customs to add an auxiliary duty/miscellaneous exemption entry.