Customs exemption amendments change permitted raw materials and tariff classifications for electronic component manufacturing.
Amendments modify the customs exemption schedule for raw materials used in electronic component manufacture under section 25(1) of the Customs Act, 1962. The order substitutes and omits specific Table entries in Notification No. 346/86, replacing certain column entries and item descriptions (including lead frames and contact tape compositions), inserting new material descriptions, omitting select items and a serial entry, and substituting a surface treatment item with a specified coating and solution set.

Customs exemption amendment expands permitted raw materials for electronic component manufacture, adding ceramic items and semiconductor components.
Amendment to Notification No. 345/86-Customs revises the Table of raw materials for manufacture of electronic components by substituting, omitting and inserting specified entries. Additions include potentiometers, metallised ceramic rods, Hybrid Micro Circuits, Thermistors, Ceramic Capacitors and Ceramic Substrates/rods; omissions remove certain items at Sl. No. 31 and the word "Switches" at Sl. No. 33. Two new entries after Sl. No. 112 list glass tubes for CRT/TV picture tubes and an OFHC copper base with weldable steel ring together with semiconductor devices.

Customs tariff amendment clarifies exempt raw materials descriptions for electronic manufacture, updating paste, resistor and magnetic film entries.
Amendment to the customs exemption notification substitutes the table entries: replacing the paste and ink description with "Resistive, Conductive, Di-electric Overglaze or Solder pastes. Compositions or inks in packing not exceeding 5 kg." and expanding the product column to "Printed Components, resistors other than heating resistors." It also substitutes the entry for magnetic film with "Polyethylene terephthalate film with ferro magnetic coating of thickness upto 0.005 inch with magnetic coating 100 to 180 micro inch."

Customs duty cap limits import duty on sparking plugs to a maximum ad valorem rate, excess duties exempted.
Exempts imported sparking plugs falling under the tariff classification for spark plugs from customs duty in excess of the amount calculated at a specified ad valorem rate, limiting the levy to that ad valorem rate by exercise of the Central Government's statutory exemption power.

Duty cap on specified testing equipment limits excess customs duties and removes additional duty on imports.
Prescribes a customs duty cap and exemption from additional duty for specified quality-control and testing apparatus: listed items in the notification are chargeable only up to the fixed ad valorem rate and are exempt from the whole of the additional duty otherwise leviable, such treatment applying to the enumerated testing, calibration and laboratory equipment when imported.

Customs duty rationalisation: amendments adjust import duty rates on capital goods and increase aluminium import duty.
Notification 103/90-Cus amends thirty prior customs exemption and tariff notifications under section 25(1) of the Customs Act to rationalise duty rates on capital goods and to increase certain import duties, including an upward revision of the per tonne duty for aluminium; amendments are effected by substituting revised percentage or ad valorem rates, omitting or replacing specified entries and tables, altering product descriptions, and modifying temporal or scope provisions where prescribed.

Customs duty adjustments: specified food processing and dairy heat recovery equipment now subject to revised basic duty and nil additional duty.
The Central Government, invoking section 25(1) of the Customs Act, 1962, amends specified Customs exemption notifications by omitting a prior entry and inserting detailed listings of food processing and packaging machinery (including meat and fish packaging units, freezing and grading systems, and specialised fruit treatment equipment), adds an automatic cycle multi surface grinding machine entry, and adds heat recovery systems for cooperative dairy plants; the amendments prescribe a revised basic duty and nil additional duty on the listed items.

Customs duty concession for imported liquid nitrogen plants for cattle breeding conditioned on technical and administrative certification.
Exempts liquid nitrogen plants up to ten litres per hour, their accessories and spares imported for artificial insemination centres from customs duty in excess of a basic rate calculated at 35 per cent ad valorem and from additional duty, subject to production at import of a technical certificate confirming non availability of domestic manufacture and an administrative certificate confirming requirement for the stated purpose.

Customs duty cap prevents charging excess duty on specified imported goods by limiting duty to stated ad valorem rates.
Permits specified goods under listed tariff sub headings of Chapters 84 and 85 to be exempted from any portion of the basic customs duty in the First Schedule that exceeds the amount calculable at the effective ad valorem rates set out in the notification's Table, while preserving any other existing exemptions.

Special excise duty credit under MODVAT extended to allow set-off of duty paid on inputs used in finished products.
Amendment expands MODVAT credit to include the special duty of excise declared in the Finance Bill, 1990 as having provisional legal force, by inserting a new clause identifying that duty as eligible for credit or set-off on inputs used in finished products and by substituting prior proviso language to reference the newly declared special duty.

Exemption of pickles: nil excise duty; other fruit and vegetable preparations subject to an ad valorem excise duty.
The notification exempts goods classed as pickles under sub heading 2001.10 from excise duty, making their effective rate nil, and prescribes an effective ad valorem duty rate of ten percent for other preparations of fruits and vegetables falling under the same sub heading, thereby reducing the duty payable under the Central Excise Tariff to the specified effective rates.

Customs duty cap: specified machinery and parts subject to a capped basic duty on import.
The Central Government exempts specified imports under Chapters 84 and 85 from so much of the customs duty as exceeds the amount calculated at the stated ad valorem rate, thereby capping the basic customs duty payable on those goods at the rate shown in the Table; the notification preserves other existing exemption notifications and applies to listed parts and equipment for household and auxiliary machinery.

Basic customs duty cap limits higher tariffs on listed imported goods to a specified ad valorem rate.
Exempts, for imports of specified goods under listed headings in Chapters 84 and 85, from customs duty any amount in excess of the duty calculated at a 35% ad valorem rate; thereby the duty payable is limited to the amount computed at that rate for the goods enumerated in the Table, without affecting other notifications granting exemptions.

Customs duty cap on components for electronic testing equipment reduces excess duty and abolishes additional duty on imports.
Prescribes a ceiling on basic customs duty for components imported for manufacture of specified electronic testing equipment, limiting basic duty to 15 per cent ad valorem and exempting those components from the whole of the additional duty otherwise leviable; applies to components for electronic yarn clearer, yarn evenness tester, digital fibrograph, loom data and ring data.

Customs duty exemption for aseptic pharmaceutical machinery caps basic duty and waives additional tariff on imports.
Limits customs basic duty on Aseptic Form Fill Seal Machines imported for pharmaceutical use to an amount calculated at 35 per cent ad valorem by exempting any First Schedule duty in excess of that rate, and exempts the whole of the additional duty otherwise leviable under the Customs Tariff Act, thereby creating a nil additional duty on such imports.

Duty concession for specified rubber-belt machinery, subject to export-bond and bank-guarantee conditions.
Exempts specified machinery imported for rubber belt manufacture from customs duty above a 35 percent ad valorem rate and from additional duty, conditional on a certificate from a Joint Chief Controller of Imports and Exports evidencing a bond to export rubber belts of three times the value within five years, backed by a bank guarantee of 150 percent of the duty differential, and agreement to comply with monitoring instructions.

Customs duty cap and exemption for specified forged hand tool machinery subject to export obligation and bank guarantee.
Exempts specified machinery imported for manufacture of forged hand tools from customs duty in excess of an amount calculated at the rate of 35 per cent ad valorem and from the additional duty under the Customs Tariff Act, subject to production of a certificate confirming that the importer has executed a bond undertaking an export obligation to export forged hand tools of three times the value of the goods within five years, backed by a bank guarantee for 150 percent of the duty difference, and to comply with monitoring instructions from the Chief Controller of Imports and Exports.

Customs duty relief for dies used in synthetic diamond manufacture limits basic duty and removes additional duty on import.
Limits basic ad valorem customs duty on specified dies for manufacture of synthetic industrial diamonds to a capped rate and exempts those dies from the additional duty otherwise leviable under the customs tariff, contingent on their tariff classification and importation for the stated manufacturing purpose.

Customs duty cap on hardware imports limits additional customs duty to a specified ad valorem rate while preserving other exemptions.
The Central Government prescribes an effective cap on basic customs duty for goods under Chapter 82 by exempting imported goods listed in the Table from so much of the customs duty as exceeds the ad valorem rate specified for the corresponding heading or sub-heading, while preserving any exemption granted under other notifications for those goods.

Customs duty exemption reduces chargeable import duty to the prescribed ad valorem rate for listed Chapter 80 goods.
Exempts imports of goods under specified Chapter 80 headings from customs duty to the extent the duty exceeds an amount calculated at the prescribed ad valorem rate set in the Table; applies under section 25(1) of the Customs Act, 1962 and is limited to the listed tariff headings. The notification preserves any exemptions granted by other notifications then in force for the same goods.