Partial exemption from auxiliary duty on specified imports limits duty above a fixed statutory threshold for listed goods.
Prescribes a partial exemption from auxiliary customs duty on specified imported goods by exempting the portion of auxiliary duty in excess of an amount calculated at a fixed statutory rate of the goods' value. The exemption applies to goods falling within specified chapters of the First Schedule to the Customs Tariff Act and listed in the annexed Table, and includes an explanatory definition narrowing the scope of "lubricating oil."

Auxiliary duty exemption: goods exempted from basic customs duty by notification are likewise exempt from auxiliary duty, subject to original conditions.
Complete exemption from the auxiliary duty of customs is granted for goods wholly or partially exempt from basic customs duty by specified government notifications, subject to the conditions and limitations of the underlying notifications; the exemption operates by authority of the Customs Act and the Finance Bill given force under the Provisional Collection of Taxes Act and applies to the goods listed in the Schedule.

Excise duty rates for cigarettes prescribed, with duty apportioned between basic excise and additional excise under statutory authority.
Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.

Auxiliary duty exemption: specified imported goods exempted from auxiliary customs duty when imported into India.
Grants total exemption from the whole of the auxiliary duty of customs on the goods specified in the annexed Table, as falling within named chapters of the First Schedule to the Customs Tariff Act, 1975, when imported into India; supplies specific commodity descriptions and qualifications and detailed definitions for terms used in the Table including technical criteria for fuel classifications and a definition of electrical measuring and control instruments.

Auxiliary duty rates capped for specified imports, limiting payable auxiliary customs duty to stated rates under the notification.
The notification exempts imported goods specified in the annexed Table from that part of the auxiliary customs duty which exceeds the rate specified for each listed category, thereby capping auxiliary duty charges for crude petroleum, specified grades of polyvinyl chloride and all other goods; it is issued under the Customs Act and a Finance Bill provision applied provisionally and preserves any existing exemptions under other notifications.

Customs duty exemptions for returning residents allow specified household goods duty free subject to eligibility, declarations, and limits.
Exemption grants duty relief on specified household and personal goods imported as bona fide baggage by returnees after prescribed foreign residence or by persons transferring residence. TABLE I goods are fully exempt; TABLE II goods are exempt up to the duty equivalent of 15% ad valorem, with duty on the excess. Eligibility depends on residency duration, possession or duty free purchase declarations, shipping within Baggage Rules time limits, and compliance with per person or per family unit and aggregate value limits; limited condonation of stay requirements is authorized.

Duty on passenger baggage: excess value taxed at the prescribed ad valorem rate, with specific exceptions and calculation rules.
The notification permits an exemption for articles under Heading 98.03 imported as passenger or crew baggage by restricting duty to the amount calculated on the value exceeding the passenger's duty free allowance at the prescribed ad valorem rate; duty is computed only on the excess value and unused allowance may be applied to other articles. Specific exclusions include firearms, excessive cartridges, tobacco products beyond baggage allowances, and courier imports. The notification sets its commencement, records amendments, and notes later supersession.

Rescission of customs exemption notifications ends specified miscellaneous exemptions under the Customs Act, altering import exemption landscape.
The Central Government, invoking its authority under the Customs Act and being satisfied that it is necessary in the public interest, hereby rescinds a specified list of prior customs exemption notifications issued by the Ministry of Finance/Department of Revenue, thereby terminating the miscellaneous exemption instruments enumerated in the notification.

Exemption from additional duty preserved by amending prior customs notifications to clarify applicable basic duty rates.
Amends multiple antecedent customs notifications to insert a saving phrase exempting specified goods "from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act," and, where stated, substitutes or prescribes the effective basic ad valorem duty applicable to those goods, thereby maintaining exemption from additional duty while clarifying applicable basic duty rates.

Basic duty cap on laboratory chemicals limits customs duty to a prescribed ad valorem rate on imported goods.
The Central Government, exercising its exemption power under the Customs Act, exempts laboratory chemicals classified in the Customs Tariff First Schedule from that portion of basic customs duty which exceeds the amount calculated at a prescribed ad valorem rate, thereby capping the effective basic duty payable on those imported laboratory chemicals.

Exemption for hearing aid components protects manufacturing imports from additional duty, subject to compliance and accounting requirements.
Exempts component parts of hearing aids (other than primary cells and primary batteries) imported for manufacture from the whole of the additional duty under the Customs Tariff Act, subject to an undertaking that the parts will be used to manufacture hearing aids, that accounts of parts received and consumed will be maintained as specified by the Assistant Collector of Customs, that a certified extract of such accounts will be produced within three months or extended period, and that the importer will pay on demand the duty difference if these conditions are not met.

Duty rate rationalisation directs amendments to multiple customs notifications adjusting ad valorem duties and tariff entries.
The Central Government directs amendment of eleven customs notifications to substitute existing ad valorem duty figures and words with revised ad valorem rates in specified opening paragraphs, sub paragraphs and Table entries, and inserts a new tariff entry for mineral glass sheets in an annexed Table, thereby adjusting duty rates on goods under Chapters 90-97.

Basic duty increase for pollution-control equipment and instrument components; notification amends exemption lists and tariff treatments.
Amends multiple customs exemption notifications to revise ad valorem duty rates, add specified pollution-control and analytical instruments to exemption tables, omit certain prior entries, expand beneficiary scope to include hundred per cent export-oriented undertakings alongside free trade zones, and extend a notification's terminal date by substitution.

Money credit scheme expansion: broadened input coverage and tariff entries extend concessional treatment to oils, fats and glyoxal.
Amendments revise the Central Excise notifications to clarify tariff entries and extend the money credit scheme: glyoxal is inserted as a tariff entry, and the scope for eligible inputs is broadened by substituting "vegetable oils or fats", adding margarine, and inserting solvent extracted sesame oil and sal seed fat into the Table with specified money credit values.

Excise duty amendments update tariff classifications and grant targeted exemptions for specific oils, alcohol, butene and KVIC footwear.
Amendments implement consequential changes to multiple earlier Central Excise notifications by omitting, substituting and inserting table entries to alter tariff headings, product descriptions and duty rates; they prescribe an effective rate for pan masala and establish targeted excise exemptions for processed rape seed/mustard oil, ethyl alcohol, butene used in manufacture of methyl ethyl ketone, and specified low value footwear produced by KVIC units.

Exemption from additional duty on specified tariff headings continues, removing additional customs duty liability for those goods.
The Central Government, invoking its power under the Customs Act and citing public interest, continues a notification exempting all goods classified under specified headings of the First Schedule to the Customs Tariff Act from the whole of the additional duty leviable under the Act, thereby removing additional duty liability for those tariff classifications while the exemption remains in force.

Customs exemption limits cap basic duty on specified Chapter 89 goods, reducing import duty liability for importers.
The notification invokes section 25(1) of the Customs Act to exempt imports of goods under specified Chapter 89 sub headings from that portion of basic customs duty exceeding the amount calculated at the rate of 35% ad valorem, listing the covered sub headings and goods; a proviso preserves any other existing exemption notifications.

Customs duty exemptions limit certain aircraft imports to prescribed ad valorem rates on listed tariff subheadings.
Exempts imports of goods falling under specified sub headings of Chapter 88 from customs duty in excess of the ad valorem rates stated in the annexed Table, treating the listed goods as chargeable only up to the corresponding percentage and preserving any separate exemptions granted by other notifications.

Customs duty cap: effective basic duty on specified Chapter 87 imports limited to a fixed ad valorem rate.
Exempts goods falling under the specified sub headings of Chapter 87, as listed in the annexed Table, from so much of the basic customs duty as exceeds the amount calculated at the ad valorem rate shown opposite each sub heading, thereby fixing an effective basic duty rate for those entries; includes a savings clause preserving any prior exemptions under other notifications.

Basic duty increase on vehicle spares signals tariff tightening while concessions for fuel efficient components are extended.
The notification amends multiple prior Customs notifications by substituting the expiry date "31st day of March, 1990" with "31st day of March, 1991" to extend concessional treatment for components of specified fuel efficient motor vehicles, substitutes revised percentage figures in opening paragraphs of several notifications, and omits specified serial entries from certain tables; it also prescribes an increased basic duty on certain motor vehicle spares, exercising powers under section 25(1) of the Customs Act, 1962.