Basic customs duty cap limits excess duty on specified textile imports to a fixed ad valorem ceiling.
The Central Government, under the Customs Act, exempts goods under specified tariff headings from that portion of customs duty which is in excess of the amount calculated at the rate of thirty-five per cent. ad valorem, thereby capping the effective basic duty payable on those imported goods.

Effective duty rate fixed for imported polyvinyl acetate fibre, with exemption for any customs duty in excess.
The Central Government exempts polyvinyl acetate fibre within Chapter 55 of the Customs Tariff, when imported into India, from so much of the customs duty as exceeds the amount calculated at the specified ad valorem rate, thereby fixing the effective basic duty payable on those imports at that ad valorem rate.

Customs duty rate amendments prescribe revised ad valorem basic duties on various textile filament yarns and staple fibres.
Amendments substitute new ad valorem basic customs duty percentages and revise descriptive entries in specified miscellaneous exemption notifications, altering the effective basic duty on certain textile inputs. The changes replace earlier percentage entries in multiple prior notifications with new ad valorem rates and expand one notification's manufacture description to include manufacture of fire hoses alongside belting for machinery, thereby updating tariff treatment and coverage for specified filament yarns and staple fibres.

Customs basic duty cap limits excess duty on specified textile headings when imported into India under statutory exemption.
Exempts goods under Heading Nos. 53.06 to 53.08 of the First Schedule to the Customs Tariff Act, 1975, from that portion of the basic customs duty leviable on importation which exceeds the amount computed at the rate of fifty five per cent ad valorem, pursuant to the Central Government's powers under the Customs Act, 1962 and exercised in the public interest.

Customs duty cap limits basic duty on specified raw textile fibre imports to a fixed ad valorem rate.
Caps the basic customs duty on imports of goods under the specified tariff headings by exempting any portion of the duty in the First Schedule that exceeds the amount calculated at a fixed ad valorem rate, enacted under section 25(1) of the Customs Act as a public interest exemption at importation into India.

Basic customs duty cap for specified tariff headings limits payable import duty through targeted exemption at assessment.
Prescribes an effective cap on the basic customs duty for imports under Heading Nos. 52.04 to 52.07 by exempting that portion of the duty in the First Schedule to the Customs Tariff Act which exceeds the duty calculated at the specified ad valorem rate, exercising the Government's statutory power and invoking public interest grounds.

Import exemption restrictions: specified household appliances and vehicles barred from duty-free transfer-of-residence relief, tightening customs relief.
Substitutes Rule 3 of the Transfer of Residence Rules, 1978 to provide that specified items - including motor vehicles, vessels, aircraft, cinematograph films of 35 mm and above, colour and monochrome televisions, VCR/VCP/VTR, washing machines, certain cooking ranges, dish washers, music systems, personal computers, air-conditioners, microwave ovens, refrigerators and deep freezers - shall not be allowed to be imported free of duty under these rules.

Exemption for fixed vegetable oils used in sample production continues, subject to the sample-clearance condition in prior notification.
Exemption continues for fixed vegetable oils under sub-heading 1503.10 used in the manufacture of vegetable products cleared as samples, exempting such goods from excise duty in excess of the notified nil rate, conditional on clearance as a sample under the entry provided in the earlier notification.

Customs duty cap limits basic import duty on specified heading 52.01-52.03 goods to an ad valorem rate.
Prescribes a cap on basic customs duty for imports of goods under tariff headings 52.01, 52.02 and 52.03 by exempting that portion of duty which exceeds the stated ad valorem rate, thereby limiting the amount of duty leviable under the First Schedule to the Customs Tariff Act for those specified headings at importation.

Effective customs duty caps for wool imports limit payable duty to prescribed ad valorem rates under tariff headings.
Exempts specified wool imports from customs duty to the extent such duty exceeds amounts calculated at prescribed ad valorem rates, by capping basic duty for three categories: combed wool (excluding wool tops), wool lops, and all other goods within the stated wool tariff range, each charged at the corresponding effective ad valorem rate set out in the notification.

Customs duty exemption caps levy on specified paper goods above a prescribed ad valorem rate.
Exempts goods classifiable under Tariff Heading 4814.20 from so much of the customs duty in the First Schedule to the Customs Tariff Act as is in excess of a prescribed ad valorem cap, effected by exercise of statutory power to grant exemption in the public interest.

Duty rate change: effective basic customs duty on stereo flongs and matrix boards reduced under statutory amendment.
The Central Government amends Notification No. 73/77 Customs to prescribe a revised effective rate of basic duty on stereo flongs and matrix boards by substituting the previously specified duty figure with a lower rate; the amendment is made under statutory power under the Customs Act and declared to be in the public interest, limited to replacing the duty figure in the earlier notification.

Customs exemption amendment: substitution in notification alters the specified percentage for newsprint exemption under Customs Act.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 55/86-Customs by substituting in the TABLE, column (4), the figures "60%", at both places where they occur, with the figures "55%".

Customs duty exemption for grape guard continues, permitting duty-free import of packing material used to prevent grape decay.
Exempts grape guard from the whole of the basic customs duty and the whole of the additional duty when imported for use in packing grapes, superseding an earlier notification and remaining in force up to 31 March 1991. "Grape guard" is defined as two sheets of treated white paper pressed together with thin rectangular pouches containing sodium metasulphite, with kraft paper pasted thereto, used to prevent fungal decay and prolong fresh storage.

Customs basic duty increase on waste paper raises the ad valorem duty rate by amendment to prior notification.
The amendment substitutes the previously prescribed ad valorem basic customs duty in Notification No. 219/84 for waste paper and waste paper board with a higher ad valorem rate, through Notification No. 63/90-Cus dated 20-3-1990, made under section 25(1) of the Customs Act, 1962 in the public interest.

Customs duty cap limits basic duty on Chapter 46 goods, exempting amounts above the permitted ad valorem rate.
Exempts all goods within Chapter 46 of the Customs Tariff from that part of basic customs duty specified in the tariff schedule which exceeds an effective ceiling of 55% ad valorem, exercised under the executive power to grant exemptions in the public interest and thereby limiting the effective basic duty payable on those goods to the stated ad valorem rate.

Customs duty cap for Chapter 45 goods set by exemption notification, limiting duty to a prescribed ad valorem ceiling.
Exempts goods under Chapter 45 of the First Schedule to the Customs Tariff Act, 1975 from customs duty insofar as such duty exceeds 55% ad valorem, by Notification No. 61/90-Cus dated 20-3-1990, issued under the statutory powers conferred by the Customs Act, 1962.

Basic duty rate increase on match splints prescribed by substituting prior percentage under Customs Act powers.
Revises the basic customs duty applicable to match splints by substituting the numerical duty figure in Notification No. 376/85 Customs. The Central Government, invoking its powers under the Customs Act and satisfied of public interest, issues Notification No. 60/90 Cus to replace the earlier specified figures with a new figure in the original tariff notification; the amendment is confined to that numerical substitution.

Tourist baggage rules references updated to Appendix B, altering specified rule and proviso cross references and commencement.
Amendment to the Tourist Baggage Rules, 1978 by Notification No. 6/90 replaces cross-references to "rule 9 of the Baggage Rules, 1978" with "Appendix B to the Baggage Rules, 1978." The Tourist Baggage (Amendment) Rules, 1990 come into force on the first day of April, 1990 and amend rule 5 and the first and second provisos of rule 6 to effect the substitution.

Effective excise duty rate on coffee reduced to fixed per quintal level, limiting levy to that prescribed amount.
Notification prescribes a fixed effective basic excise duty of Rs. 50 per quintal on coffee under sub headings 0901.11 and 0901.19 and, invoking the Central Excises and Salt Act, exempts from duty those amounts in excess of the duty calculated at that prescribed per quintal rate, applying the cap to all goods under the specified sub headings.