Special duty of excise amended references in Modvat notification to cite Finance Act provisions, updating provisos and clause.
Amendment substitutes a new clause specifying the special duty of excise as that levied under sub section (1) of Section 37 of the Finance Act, 1989, replaces the wording in clause (2) of the first proviso to cite the Finance Act rather than the Finance Bill, and inserts an additional reference in the third proviso to include the Finance Act, 1989, thereby aligning notification references with the enacted statute.

Manufacture in bond allowed for excisable goods, permitting duty deferred movement for manufacture and subsequent export under prescribed conditions.
Where goods are liable to special excise duty and a notification under Rule 191B permits manufacture in bond from those goods, such manufacture in bond is also permissible for the purposes of the Finance Act provision on duty deferment for manufacture and export, subject to the same conditions that govern manufacture under Rule 191B, and superseding the earlier notification.

Rebate of special excise duty allowed on export when excise duty rebate is permitted, subject to same conditions.
Rebate of special excise duty is allowed on export of excisable goods where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944; such rebate of special duty is subject to the same conditions as govern the excise duty rebate and applies to exports outside India excluding Nepal and Bhutan, implemented via provisions of the Central Excise Rules and related declaration mechanisms.

Exemption from additional import duty removes the portion equal to special excise on like domestic goods at importation.
Exempts goods in the tariff schedule from the portion of additional import duty equivalent to the special excise duty on like domestic goods, by statutory notification issued in the public interest and superseding an earlier notification.

Partial exemption from auxiliary duty for toll-smelted metal imports permits duty relief above a specified baseline for processing costs.
Partial exemption from the auxiliary duty of customs applies to specified imported metals produced by toll smelting or toll processing of Indian-origin copper reverts, spent anodes or anode slime, limited to amounts in excess of a baseline rate that represent toll processing costs (labour, processing materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years and satisfactory evidence linking imports to the exported inputs.

Auxiliary duty exemption on imported machinery parts: excess duty reduced to rate applicable to the complete article.
Exemption applies where component parts of specified tariff headings are imported for initial setting up, assembly or manufacture of listed machinery and, when proved to the Assistant Collector, are relieved of that portion of auxiliary duty exceeding the amount calculated at the auxiliary-duty rate leviable on the corresponding complete article, subject to conditions in notification No. 155/86-Customs and superseding notification No. 114/89-Customs.

Auxiliary duty exemption for medical electronic components limits customs levy to the rate applicable on the finished equipment.
Exempts component parts imported for the manufacture of medical electronic equipment from auxiliary customs duty insofar as the duty would exceed the amount calculated at the rate applicable to the finished equipment when imported complete, subject to proof to the Assistant Collector of Customs and to conditions in a prior notification. The exemption excludes specified electronic components such as thermionic valves, transistors and similar semiconductor devices, light emitting diodes, electronic microcircuits, and capacitors other than paper capacitors.

Partial customs duty exemption on imported exposed cinematograph film limits duty to value attributable to print, freight and insurance.
Partial exemption limits customs auxiliary duty on imported exposed cinematograph film under Heading 37.06 by exempting duty in excess of an amount calculated at a specified rate of the value representing only the cost of the print and the freight and insurance charges incurred for that print, under powers granted by the Customs Act and the Finance Act and superseding an earlier notification.

Auxiliary duty exemption for simulator component imports limits duty to the rate applicable to aircraft component parts.
Exemption limits auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, superseding an earlier notification and invoking powers under the Customs Act and Finance Act to grant the public-interest exemption for items classifiable in Chapter 88 of the Customs Tariff.

Partial exemption from auxiliary customs duty on goods already exempt from basic customs duty, subject to existing conditions.
The Central Government exempts goods partially or wholly exempt from basic customs duty as specified in the First Schedule to the Customs Tariff Act from so much of the auxiliary duty of customs as exceeds the prescribed rate of the value of such goods determined under Section 14 of the Customs Act. This exemption applies only to goods covered by the notifications listed in the Schedule and remains subject to any conditions attached to those original exemptions.

Partial customs duty exemption limits relief to auxiliary duty above a specified ad valorem threshold on listed imports.
Partial exemption from auxiliary customs duty is granted for specified imported goods, limited to the amount of duty in excess of an ad valorem threshold, with value to be determined under the customs valuation provisions. The exemption substitutes an earlier notification and applies only to goods listed by Chapter and specified headings in the annexed Table, covering selected minerals, chemicals, polymers, textile inputs, machinery, electrical apparatus and certain transport and cinematographic items.

Partial exemption from auxiliary customs duty above a specified ad valorem rate preserves existing conditionalities on exempted goods.
Partial exemption from auxiliary customs duty is granted for goods wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, waiving the component of auxiliary duty that exceeds an ad valorem rate of five percent of the value of such goods as determined under the valuation provisions of the Customs Act. The exemption is subject to the terms and conditions attached to the original notifications granting basic duty exemption.

Partial exemption from auxiliary customs duty for specified imported goods, exempting duty beyond the statutory ad valorem threshold.
The Central Government exempts specified imported goods listed by chapter in the annexed Table from that portion of auxiliary customs duty which exceeds the statutory ad valorem threshold, applying to identified agricultural products, raw materials, concentrates, scrap, specified machinery and timber; the exemption is made under powers in the Customs Act and the Finance Act and supersedes an earlier notification, with an explanatory definition limiting the scope of lubricating oil.

Auxiliary duty exemption for goods exempt from basic customs duty under notified exemptions, subject to original conditions.
Exempts from auxiliary customs duty goods wholly or partially exempt from basic customs duty under the listed notifications, subject to the same conditions that govern those original basic-duty exemptions, and supersedes an earlier referenced notification.

Exemption from auxiliary duty on specified imported goods: notification lists tariff chapters and defines scope for import relief.
Notification exempts, under the Customs Act and Finance Act, specified goods listed by Customs Tariff Chapter from the whole auxiliary duty when imported. The Table identifies chapter references and precise commodity descriptions - including foodstuffs, agricultural inputs, fuels, fertilizers, industrial machinery, educational materials and items under Chapter 99 - and the notification supplies detailed definitions for fuel categories and electrical measuring and control instruments to delimit the scope of the exemption.

Auxiliary duty exemption capped by prescribed rates on specified imported goods, preserving other existing notification exemptions.
The notification exempts specified imported goods from auxiliary customs duty to the extent that duty exceeds the prescribed rates in the annexed Table, prescribing capped rates for crude petroleum, polyvinyl chloride (with separate rates for paste/battery grade and other grades), and a residual rule for all other goods based on value as determined under the Customs Act, while preserving any exemptions granted by other notifications in force.

Exemption for mint-produced excisable goods: duty waived when manufactured and used within the same government mint; procedural rules apply otherwise.
Exemption grants a complete waiver of excise duty on goods in the Central Excise Tariff Schedule when manufactured in Government of India mints and used within the same mint; if intended for use in a different mint, compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.

Excise exemption: specified coins, measures and stamps produced in government mints relieved from whole excise duty.
The notification exempts the whole of the duty of excise for listed goods-coins; standard measures; medals, tokens or metal passes; and hand-operated date, sealing or numbering stamps (including printing/embossing devices)-when such goods are manufactured in a mint belonging to the Government of India, exercising statutory power to grant exemptions in the public interest.

Exclusion of plastic-coated paper products narrows the exemption scope under a central excise notification.
Amendment adds an Explanation excluding from Notification No.116/89-C.E. any products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics, compressed together in one or more operations, thereby narrowing the notification's exemption for such composite paper products.

Excise duty exemption for specified paperboard goods removes liability on duty above a prescribed ad valorem rate.
The notification exempts goods classified under Sub heading No. 4823.90, excluding sheets of paper or paperboard impregnated, coated or covered with plastics and compressed together, from that portion of excise duty which exceeds the amount calculated at 12% ad valorem.