Additional duty rates for woven fabrics capped by fibre, processing and value per square metre; exemptions above specified rates apply.
The notification exempts Chapter 58 goods from additional excise duty to the extent the duty exceeds prescribed ad valorem caps, differentiated by fabric category, fibre content, processing (including use of power or steam) and value per square metre, with untreated fabrics often nil-rated and processed or higher-value goods subject to specified capped rates.

Customs exemption for ships imported for breaking caps collectible duty to a prescribed minimum under the Customs Tariff framework.
Exemption from customs duty is granted for ships imported for the purpose of breaking, limiting the collectible ad valorem duty on those tariff-classified vessels to a prescribed baseline by removing the portion of duty in excess of that baseline, implemented through a central government notification under its statutory powers.

Customs exemption limits ad valorem duty on imported base metal articles, reducing excess liability under statutory authority.
Exemption removes customs liability on imported articles of base metal under Chapter 83 to the extent duty specified in the First Schedule to the Customs Tariff Act exceeds fifty percent ad valorem, the exemption being granted under the Customs Act in the public interest.

Excise exemption for specified man-made fibre fabrics: conditional Nil rates and concessional duty based on composition and processing.
The notification exempts specified woven fabrics of man-made fibres under Chapter 55 from excess additional excise duty by prescribing Nil rates for fabrics with defined fibre-content combinations when woven or processed on handlooms or by authorised State/apex handloom bodies, and by allowing a concessional ad valorem rate for other fabrics whose value per square metre does not exceed the stated threshold. It also exempts certified Poly Vastra and synthetic fabrics used or processed for shoddy blankets subject to production, processing and procedural conditions.

Excise exemption for processed man-made woven fabrics applies when specified finishing processes are performed; bleaching, dyeing or printing facilities excluded.
The notification grants a complete excise exemption for processed woven fabrics of man-made fibres and filament yarns when subjected in a factory to any of the specified finishing processes - calendering, singeing, padding, back filling, cropping, hydro-extraction and blowing (steam pressing) for acrylic - and cleared therefrom, but excludes factories equipped to carry out bleaching, dyeing or printing with the aid of power or steam from claiming the exemption.

Customs duty exemption sets reduced effective duty rates for imported tools and cutlery under Customs Act authority.
Exemption under sub-section (1) of section 25 of the Customs Act, 1962 limits customs liability on imported tools and cutlery to specified effective ad valorem rates listed in the notification's Table; any portion of duty in the First Schedule exceeding those prescribed rates is exempt, subject to applicable conditions noted for each tariff heading.

Customs duty cap limits excess ad valorem duty on specified tariff items upon import under a ministerial exemption.
The Central Government issues a ministerial exemption under the Customs Act, 1962, exempting goods of Heading Nos. 80.03 to 80.07 from that portion of the ad valorem duty specified in the First Schedule to the Customs Tariff Act, 1975 which exceeds 40 per cent, thereby capping the effective customs duty on imports of those tariff items.

Excise exemption for man-made fabrics: specified handloom and nonpowered processed items zero-rated, others subject to ad valorem duty.
The Central Government exempts goods under Chapter 54 from that portion of excise duty which exceeds the amount calculated at the rate specified in the Table. The Table prescribes a nil rate for several categories of man-made filament fabrics-including those processed without power, woven on handlooms, or processed by factories owned by registered handloom co-operative societies or government-approved handloom organisations, and certain synthetic monofilament and narrow-strip fabrics-and a 10% ad valorem rate for other woven man-made filament fabrics whose value per square metre does not exceed the Table threshold.

Excise exemption for specified cotton fabrics limits duty to prescribed rates, distinguishing khadi, poly vastra and handloom processing.
The notification exempts goods under Chapter 52 from excise duty to the extent that duty exceeds the rates specified in the Table, prescribing Nil rates for certain items (absorbent-lint input, certified Khadi, certified Poly Vastra, fabrics processed without power/steam) and graded ad valorem rates for fabrics processed with power or steam based on handloom origin, presence of polyester, processor type and value per square metre; it includes an explanation treating steam colour fixation as without steam and defining "independent processor."

Customs duty cap on imported zinc limits excess duty to specified effective ad valorem rates under a tariff notification.
Notification No. 41/95-Cus limits customs duty on imported zinc and zinc articles by exempting from duty that portion in excess of the effective ad valorem rates specified in the Table, applied by reference to the relevant tariff headings and subject to any tabled conditions.

Effective rate of duty cap limits customs duty on imported lead and its articles to specified ad valorem rates.
The notification restricts customs liability on imports of lead and articles of lead by exempting the portion of duty exceeding specified effective rate of duty. It applies to goods under the listed tariff headings and replaces the duty otherwise leviable under the Schedule with the capped ad valorem rates specified in the Table, with conditions, if any, indicated alongside those entries.

Exemption for processed cotton fabrics: duty waived when subjected to specified finishing processes, subject to bleaching/dyeing/printing exclusion.
Exemption for woven cotton fabrics of Chapter 52 when subjected in a factory to the specific finishing processes listed (including calendaring, stentering, singeing, scouring, padding, hydro extraction, etc.), relieving them from excise duty, provided the factory does not have powered or steam aided bleaching, dyeing or printing facilities; the exemption operates from the notification's commencement date.

Woollen fabrics exemption preserves nil excise rates for specified handloom and other woollen fabrics, limiting duty beyond prescribed rates.
The notification exempts specified Chapter 51 woollen fabrics by limiting excise to the prescribed rate (nil for listed items): carded or combed wool woven fabrics not processed; handloom fabrics certified as khadi, processed without power, processed with power by registered handloom co operative or government approved bodies, or processed by government approved independent processors; and other woven woollen fabrics not containing worsted yarn or shoddy/melton and below a specified value threshold. "Independent processor" is defined as a processor with no proprietary interest in spinning or weaving factories.

Effective rate of duty for nickel imports reduced to specified ad valorem rates, exempting duty in excess subject to conditions.
The Central Government exempts imports of nickel and nickel articles from that portion of customs duty in excess of specified effective rates of duty, by capping leviable ad valorem duty for listed tariff groupings in the annexed Table; the Table distinguishes primary nickel tariff headings from other nickel articles and records the applicable ad valorem rates and any conditions.

Effective rate of customs duty on copper imports set lower by government notification, subject to specified conditions.
The Central Government exempts imported copper and articles thereof under specified Customs Tariff headings from that portion of customs duty in the First Schedule which exceeds the reduced ad valorem rates set out in the Table, subject to any conditions specified alongside each entry, exercising statutory authority to fix an effective rate of duty in the public interest.

Excise exemption for woven wool fabrics where specified processes are used; excludes factories that bleach, dye or print with power.
Exemption from excise duty applies to woven fabrics of wool when subjected in a factory to the specified processes of calendering with plain rollers and blowing (steam pressing); the exemption excludes factories that carry out bleaching, dyeing or printing on such fabrics with the aid of power or steam.

Tariff classification revisions broaden fabric headings to chapter-level, clarifying textured and non-textured filament yarn treatment.
Amendments revise multiple notifications by substituting specific heading or sub-heading references with chapter-level references (Chapter 52, 53, 54, 55) and by qualifying filament yarn descriptions-specifying nylon filament yarn as "(not textured)", describing polyester filament yarn as "textured or otherwise", and qualifying textured yarn as "textured synthetic filament yarn"-to broaden and clarify tariff classification under the Central Excise schedule.

Export bond requirement compels exporters importing precious metal for export schemes to guarantee export performance or face duty on shortfall.
Importers under the specified export promotion schemes must execute a bond, in form and sum as specified by the Assistant Collector of Customs, undertaking to export jewellery or articles containing gold or silver equivalent to the imported quantity within the prescribed period, subject to permitted extension; failure to match quantities triggers a demand for customs duty on the shortfall.

Customs tariff exemption rate amended to lower ad valorem rate under prior notification, changing the applicable exemption level.
Amendment to a customs exemption notification reduces the previously specified ad valorem tariff rate by substituting the earlier rate with a lower ad valorem rate under the statutory power conferred by section 25(1) of the Customs Act, 1962, effected by the Central Government through textual substitution in the original notification.

Tariff values for polyester filament yarns fixed under central excise authority, establishing per unit excise valuation rules.
The Central Government, exercising its value fixing power under the Central Excises Act, fixes tariff values for goods in Chapter 54 by prescribing specific per kilogram values for Polyester Filament Yarn (other than textured or twisted) and for Polyester Filament Yarn, textured or twisted, or both, as set out in the notification's table.