Excise duty rates prescribed for sodium/potassium hydroxides and peroxides, with specified ad valorem and tonnage rates.
Exempts specified chemicals from duty in excess of the amount calculated at the prescribed rates under section 5A(1) of the Central Excises and Salt Act, 1944: sodium hydroxide (solid and flake) at Rs. 1,300 per tonne; sodium hydroxide (lye), potassium hydroxide and peroxides of sodium or potassium at 15% ad valorem; and copper oxychloride at nil, for goods under the listed tariff sub headings of the Central Excise Tariff Act, 1985.

Excise exemption for chemicals used in fertilizer manufacture conditioned on factory consumption or procedural compliance.
The Central Government exempts specified Chapter 28 chemicals from the whole of excise duty when used in the manufacture of fertilizers, subject to conditions: goods under certain sub-headings qualify only if consumed within the factory of production in fertilizer manufacture, while goods under sub-heading 2809.00 qualify if used in fertilizer manufacture but, when used outside the factory of production, require compliance with the procedural requirements set out in the Central Excise Rules.

Excise exemption for natural gas liquids and raw naphtha when used as power generation fuel in specified units.
Exempts raw naphtha and natural gasoline liquefied (NGL) under Chapter 27 from excise duty in excess of the amount calculated at rupees six hundred per kilolitre at fifteen degree Centigrade when intended for use as fuel in generation of power in the specified units, subject to following the procedure in Chapter X of the Central Excise Rules, 1944.

Excise duty exemption for captive refinery fuel continues, exempting petroleum products used within refinery premises.
The Central Government exempts petroleum products under Chapter 27 produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of excise duty. "Refinery" is defined to mean an establishment where refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, limiting the exemption to such refining or blending activities and to internal captive consumption.

Credit of countervailing duty on naphthalene permitted after amendment to include additional duty under Customs Tariff Act.
Amendment permits credit for countervailing duty paid on naphthalene used in specified goods by inserting into the opening paragraph of Notification No. 432/86 the words making the additional duty leviable under section 3 of the Customs Tariff Act, 1975, eligible for credit, effected under the authority of section 5A of the Central Excises and Salt Act, 1944.

Tariff heading alignment: amendment clarifies that classification applies to the heading or its subheadings under the excise notification.
The government, under section 5A of the Central Excises and Salt Act, 1944, amended notification No. 179/85 by substituting the words and figures "under sub-heading Nos. 2505.00," with the words and figures "under heading or sub-heading Nos.25.05," to align the tariff reference with the Harmonized System Nomenclature and clarify the classification scope under that tariff entry.

Excise duty exemptions for specified mineral goods reduce payable rates subject to conditions and procedural compliance.
Exemption reduces excise liability for listed mineral and stone goods by permitting duty only at the specified effective rates in the Table rather than at full tariff rates, subject to conditions including permitted end use in manufacture, compliance with movement and clearance procedures when used outside the factory of production, production method certification for certain slabs, and a volumetric alternative for irregular marble slabs.

Customs duty reduction on newsprint effected by executive amendment, lowering the tariff entry under statutory tariff powers.
Notification No. 153/90 amends Notification No. 31/82-Customs by substituting the existing tariff figure for newsprint in the TABLE with a lower rate, effected under the statutory power to amend the customs tariff as necessary in the public interest.

Rescission of customs exemption notification: government withdraws prior exemption, effective from stated future date.
The Central Government, exercising its statutory authority under sub section (1) of section 25 of the Customs Act, 1962, rescinds Notification No. 195/80 Customs on the ground that rescission is necessary in the public interest. Notification No. 152/90 Cus dated 20 March 1990 declares that the earlier exemption notification will cease to operate with effect from the 1st day of April, 1990.

Rescission of customs auxiliary duty notifications removes redundant prior exemptions under statutory delegated powers.
The Central Government, invoking section 25(1) of the Customs Act, 1962 read with section 35(4) of the Finance Act, 1989, rescinds a consecutive series of notifications issued on 12th May, 1989 relating to auxiliary duty of customs as redundant, thereby removing those prior instruments from operative effect under the customs tariff and miscellaneous exemption notifications regime.

Auxiliary duty exemption prevents double levy on imported goods during specified transitional period under customs and finance law.
The Central Government, exercising its statutory exemption powers and being satisfied it was in the public interest, exempted all goods specified in the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act, 1989 for the limited transitional period to avoid double levy.

Excise duty rate for tobacco snuff reduced to an ad valorem cap under central exemption.
The Government exempts preparations of tobacco containing snuff falling under the relevant tariff subheading from the portion of excise duty in excess of the amount calculated at an ad valorem rate, thereby prescribing an effective capped rate for duty payable on those preparations under the Central Excise Tariff.

Auxiliary duty exemption limits payable duty to portion representing toll processing, insurance and freight, subject to origin and time conditions.
Exempts specified imported copper and related metal products produced from copper reverts, spent anodes or anode slime sent out of India for toll smelting or toll processing from so much of the auxiliary duty as exceeds an amount calculated at the rate of forty-five per cent of the value of the goods, that amount representing only toll smelting or toll processing costs (labour, cost of material other than the goods sent out of India, and other payable charges abroad) and insurance and freight both ways, subject to import within three years and sufficient evidence of processing origin.

Auxiliary duty exemption on machinery parts for initial setup allows duty limited to the rate applicable to the complete article, subject to conditions.
Exempts from excess auxiliary customs duty component parts of machinery imported for initial setting up, assembly, or manufacture of specified articles, limiting the exemption to the excess over the duty leviable on the complete article; requires proof to the Assistant Collector of Customs that parts are so required and makes the exemption subject to the conditions of Notification No. 155/86-Customs.

Auxiliary duty exemption for medical equipment parts limited to duty exceeding that on complete equipment, subject to conditions.
Prescribes an auxiliary duty exemption for specified parts imported for manufacture of medical electronic equipment in Chapters 85, 90 or 98, subject to proof to the Assistant Collector of Customs that the parts are required for such manufacture, excluding certain electronic components, and limited to the excess of auxiliary duty over the amount calculated on the finished equipment when imported complete, subject to conditions of the referenced notification.

Partial customs exemption for imported cinematograph film limits duty to value tied to the film print and its freight and insurance.
Partial exemption limits auxiliary customs duty on imported exposed cinematographic film to the duty calculated at forty five percent of the value comprised solely of the cost of the film print and the freight and insurance charges for that print, excluding other value components when computing the capped duty.

Auxiliary duty cap for simulator component imports limited to the rate applicable to aircraft component parts under customs rules.
Exempts component parts of simulators of aeroplanes and other aircraft from auxiliary customs duty in excess of the amount computed at the rate applicable to component parts of aeroplanes or other aircraft, by capping auxiliary duty on imported simulator components at the rate leviable on aircraft component parts as specified in the Finance Bill and relevant notifications.

Auxiliary duty exemption cap limits additional customs levy for goods partially exempt from basic customs duty by notification.
Exempts, insofar as it exceeds a prescribed proportion of value, auxiliary customs duty on goods that are partially or wholly exempt from basic customs duty by specified notifications; the exemption is subject to the conditions of those notifications and valuation for the capped auxiliary duty is determined under section 14 of the Customs Tariff Act.

Partial exemption from auxiliary customs duty caps payable duty on specified imported goods to a capped proportion of value.
Exempts specified imported goods listed by tariff chapters from auxiliary customs duty to the extent that duty exceeding a capped proportion of the goods' assessed value is not leviable; applicability is determined at importation and valuation under the customs valuation provisions.

Auxiliary duty exemption caps excess levy on goods partially exempt from basic customs duty under specified notifications.
Exempts from that part of the auxiliary duty of customs which exceeds the amount calculated at five per cent of value, goods that are partially or wholly exempt from basic customs duty by the notifications listed in the Schedule; exemption exercised under statutory powers and subject to the conditions attaching to those underlying notifications, with value for computation determined under the existing Customs Tariff valuation provisions.