Customs exemption rates increased by amendment to specified notifications, altering ad valorem percentages accordingly under statutory authority.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends specified miscellaneous exemption notifications by substituting ad valorem rates: Notifications 155/91-Cus. and 6/92-Cus. replace "10% ad valorem" with "20% ad valorem", and Notification 160/91-Cus. replaces "twenty five per cent ad valorem" with "30% ad valorem", as set out in the Table.

Export duty exemption for goods of tariff heading twenty-six prescribes reduced payable duty rates on polished stones and other exports.
Export duty exemption applies to goods under tariff heading 26: exported goods are exempt from customs duty to the extent that duty exceeds the amount calculated at the prescribed rates. The Table differentiates polished stones, which attract no export duty, and other goods of the heading, which are subject to an ad valorem rate; the exemption thereby limits collectible export duty on those classified exports.

Export duty exemption for finished goat, sheep and bovine leather where duty limited to a prescribed ad valorem rate.
The Central Government exempts finished leather of goat, sheep and bovine animals and their young when exported from duty in excess of the amount calculated at the rate of 10% ad valorem; the scope is confined to goods under the relevant tariff heading in the Second Schedule and the term "finished leather" is defined by the applicable Indian Standards specification (IS:8170-1981).

Export duty exemption: portion above a fixed ad valorem cap removed for raw fur lamb skins on export.
Exemption is provided for raw fur lamb skins exported from India, classified under heading No. 14 of the Second Schedule to the Customs Tariff Act, 1975, so that the portion of customs duty exceeding the amount calculated at a specified ad valorem rate is exempted; the measure is adopted under the authority of the Customs Act, 1962 on public interest grounds.

Export duty exemption for iron ore limits customs duty to a specified ad valorem rate on exports.
The notification exempts iron ore of all sorts under heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975, when exported from India from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate of 5% ad valorem, thereby limiting duty liability on iron ore exports to that ad valorem rate.

Export duty on iron ore amended by omitting the specified table entry under customs notification powers.
The Central Government, invoking statutory power under the Customs Act and satisfied it is necessary in the public interest, amends Notification No. 100/89-Customs (1 March 1989) by omitting Sl. No. 10 and the entries relating thereto from the Table annexed to that notification, effecting a modification to the prior exemption framework concerning export duty on iron ore.

Auxiliary duty exemption suspends auxiliary customs duty on First Schedule goods for a limited government-declared period.
The Central Government, invoking powers under the Customs Act and the Finance Act, exempts all goods specified in the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the cited Finance Act provision for the defined commencement-to-termination period specified in the notification.

Auxiliary duty exemption limits import duty to toll processing, insurance and freight where imports result from toll smelting abroad.
Exemption for imports of specified copper and precious metal products produced abroad from exported copper reverts, spent anodes or anode slime for toll smelting/processing: auxiliary duty is limited to an amount representing only toll smelting/processing costs (labour, materials used abroad excluding cost of goods sent out, other payable charges) plus insurance and freight both ways, conditional on import within a defined time window and documentary proof that the goods were obtained from the specified toll operations.

Auxiliary duty exemption for parts imported for initial setting up, assembly or manufacture limits duty to finished-article rate.
Exemption from excess auxiliary customs duty is provided for specified parts imported for initial setting up, assembly or manufacture of listed articles, contingent on satisfactory proof to the customs authority and adherence to conditions in the earlier Ministry of Finance notification; liability is limited to the amount calculable at the auxiliary duty rate applicable to the finished article.

Exemption for lubricating preparations limits excise duty to a prescribed ad valorem rate under statutory power.
Exemption of excise duty is granted for specified lubricating preparations that do not contain petroleum oils or oils obtained from bituminous minerals and that fall under the Chapter 34 tariff heading, by exempting the portion of duty in excess of the amount calculated at a prescribed ad valorem rate.

Auxiliary duty exemption for parts used in manufacture of medical electronic equipment when imported, subject to proof and conditions.
Exemption from auxiliary customs duty is allowed for parts (excluding certain semiconductor devices, LEDs, microcircuits and non-paper capacitors) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, to the extent the duty exceeds the rate applicable to the complete equipment, provided the importer proves to the Assistant Collector that the parts are so required and complies with the conditions of Notification No. 235 Customs dated 18th August 1983 as amended.

Auxiliary duty exemption for imported cinematograph film print limited to value of print plus freight and insurance.
Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.

Auxiliary duty parity: simulator aircraft component imports limited to the same auxiliary duty rate as aircraft component parts.
Exemption for imported component parts of simulators of aeroplanes and other aircraft classified under Chapter 88: the Central Government exempts those parts from that portion of the auxiliary duty of customs which exceeds the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, thereby limiting auxiliary duty liability on simulator components to the same rate as genuine aircraft component parts under the Finance Bill and relevant notifications.

Auxiliary duty exemption for goods already exempt from customs duty limits additional levy, subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods partially or wholly exempt from basic customs duty under specified prior notifications, by disapplying the portion of the auxiliary levy that exceeds a capped proportion of the value of such goods as determined under the relevant valuation provisions, subject to the conditions attached to those antecedent notifications.

Auxiliary duty exemption for listed imported goods limits excess customs levy, subject to an alternate-exemption proviso.
The notification exempts specified imported goods listed by tariff chapters and headings from auxiliary duty in excess of an amount calculated at a specified rate of value, subject to a proviso excluding goods for which an importer avails an alternate exemption under a separate government notification.

Auxiliary duty exemption limits additional customs charges on goods already exempt from basic customs duty under specified notifications.
Exempts auxiliary duty on goods that are partially or wholly exempt from basic customs duty under specified notifications, relieving auxiliary duty to the extent it exceeds an amount calculated at the rate of 5% of the value of such goods as determined under customs valuation, and subjects this relief to the same conditions attaching to the original notifications listed in the Schedule.

Auxiliary duty exemption for specified imports, capping additional levy by a value-based rate and excluding other notified exemptions.
Exemption limits auxiliary customs duty on listed imported goods to a prescribed value-based rate, granting relief only for duty in excess of that rate and excluding goods for which alternative exemptions are claimed under separate notifications; the schedule specifies tariff chapters and itemised commodities, and an explanation narrows the meaning of lubricating oil for the exemption.

Auxiliary duty exemption: goods exempt from basic customs duty remain exempt from the auxiliary customs levy under Finance Bill provisions.
Exempts from auxiliary customs duty goods that are partially or wholly exempt from basic customs duty by virtue of the listed customs notifications; the exemption relies on powers under the Customs Act and the Finance Bill provision and is subject to any conditions attached to the original notifications.

Auxiliary duty exemption for listed imported goods removes ancillary customs levy, subject to specified provisos and definitions.
Exemption from auxiliary customs duty is granted on specified imported goods within designated chapters of the First Schedule to the Customs Tariff Act, 1975, removing liability to the whole of the auxiliary duty leviable under the referenced Finance Bill for the goods listed in the annexed Table, subject to a proviso excluding goods for which importers avail alternative exemptions under specified government notifications.

Auxiliary duty exemption limits import duty to prescribed per tonne or value based rates, preserving other notifications.
Exemption from auxiliary customs duty limits the levy on goods listed in the First Schedule to the Customs Tariff Act to the specific rates shown in the Table, by reference to tariff classification; crude petroleum is subject to a per tonne duty cap and other goods to a value based duty cap determined under the Customs valuation provisions, and the notification does not affect exemptions under other existing notifications.