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Goods prepared and dispensed by automatic vending machines
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Excise duty exemption for goods prepared and dispensed by automatic vending machines removes levy on specified beverages and ice creams.
Exemption from excise duty is granted for ice creams, fruit juices, milk shakes and other non-alcoholic beverages when those goods are prepared and dispensed by automatic vending machines, removing the whole of the duty otherwise leviable as specified in the Schedule to the Central Excise Tariff Act, 1985 under the power of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944.
Proforma Credit - Extension to petroleum Jelly and Waxes
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Proforma credit extension allows input duty credit for petroleum jelly and waxes by aligning finished goods with input tariff headings.
The notification specifies that credit of excise or additional customs duty already paid on raw materials or component parts shall be allowed as input credit for designated finished excisable goods, naming petroleum jelly and all sorts of waxes and aligning each finished product with the corresponding tariff headings of materials and finished goods to enable claim of proforma credit under the empowering rule.
Ethyl benzene, styrene, butene-1 and pure octenes [Chapter 29]
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Customs duty exemption caps duty on specified chemical imports to a fixed ad valorem rate.
The Central Government exempts ethyl benzene, styrene, butene 1 and pure octenes (Chapter 29) from customs duty to the extent that such duty exceeds the amount calculated at a specified ad valorem rate, thereby capping customs liability on those imports under the statutory power invoked.
Pesticides [Chapter 29]
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Customs duty cap for specified pesticides limits duty to a fixed ad valorem rate on imports.
Exempts specified pesticide, insecticide, fungicide and weedicide chemicals within Chapter 29 or Chapter 38 on import by limiting customs duty to the amount calculated at 30 per cent ad valorem, thereby relieving duty in excess of that capped amount; the exemption is exercised under the statutory power in sub section (1) of section 25 of the Customs Act and supersedes the earlier notification.
Inorganic chemicals [Chapter 28]
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Customs exemption caps duty for specified inorganic chemicals, limiting assessable customs liability on their import.
The Central Government caps customs duty on specified inorganic chemicals by exempting that portion of duty above the rates set in the Table: silicon and certain bleaching agents at a 60% ad valorem cap; mercury at a 60% ad valorem cap with an exclusion for certain small-pack pharmacopoeial grades; sodium hydroxide solid at 5% ad valorem plus a fixed per-tonne amount; and sodium hydroxide in aqueous solution at 5% ad valorem plus the fixed per-tonne amount calculated on the weight of sodium hydroxide only.
Mineral products [Chapters 25 To 27]
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Customs duty amendments: revised tariff rates for mineral products altering ad valorem and specific duties under statutory power.
Central Government, under section 25(1) of the Customs Act, 1962, directs amendments to specified customs notifications for mineral products (Chapters 25-27) by substituting duty figures and replacing tariff tables. The changes revise ad valorem and specific duties for listed items including sulphur (with insoluble sulphur distinct), mineral phosphates, rock phosphate, cement, asbestos, borates, various metallic ores and concentrates (with separate rates for iron ore pellets, lead and zinc concentrates), slags, drosses, ash residues (including a per-tonne duty for certain zinc ash) and petroleum oils and related products.
Amends Notification Nos. 135/76-Cus., 140/76-Cus., 309/76-Cus., 130/77-Cus., 237/78-Cus., 265/88-Cus., 207/89-Cus., 48/91-Cus. and 50/91-Cus.
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Customs exemption amendments revise ad valorem duty rates and amend import conditions across multiple prior notifications.
Amendments direct textual changes to nine specified customs exemption notifications, including substitution of ad valorem duty rates, replacement of monetary thresholds, omission of qualifying phrases and provisos, and alteration of conditional clauses governing import purpose and beneficiary scope, thereby modifying the scope of exemptions and the measure of customs duty under those notifications.
Food industry - Residues and waste
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Customs exemption for prawn feed limits payable duty to a 25% ad valorem equivalent and waives additional duty.
The notification exempts prawn feed classified under sub headings 2301.20 or 2309.90 from customs duty in excess of an amount calculated at 25 per cent ad valorem and from the whole of the additional duty otherwise leviable under section 3, on imports into India, effected as a public interest exemption.
Sugar and confectionery [Chapter 17]
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Customs duty rates for sugar and confectionery amended, substituting ad valorem rates for specified tariff subheadings.
Amendment to the customs tariff for sugar and confectionery replaces the prior Table with a new schedule prescribing specific ad valorem import duty rates for designated Chapter 17 subheadings, fixing the tariff treatment for imports classified under those subheadings.
Oils and fats etc. [Chapter 15]
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Customs duty exemption on specified oils and fats limits payable duty to notified reduced ad valorem rates on import.
The Central Government exempts goods under specified headings and sub headings of the First Schedule to the Customs Tariff Act from so much of the duty leviable as is in excess of the amount calculated at the reduced ad valorem rates set out in the annexed Table, pursuant to sub section (1) of section 25 of the Customs Act, 1962.
Vegetable products N.E.S. [Chapter 14]
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Customs exemption for vegetable products limits duty liability on imports, capping excess duty to a prescribed ad valorem rate.
The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts imports of vegetable products falling within Chapter 14 from customs duty to the extent that such duty exceeds the amount computed at a specified ad valorem rate, thereby capping the recoverable duty on those imported goods under the Customs Tariff Act.
Vegetable saps and extracts [Chapter 13]
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Customs duty exemption for imported oleopine resin limits duty to a capped ad valorem rate and waives additional duty.
Oleopine resin under sub heading 1301.90, when imported, is exempted so that customs duty is limited to an ad valorem rate of thirty percent and any excess duty is waived; additionally, the whole of the additional duty under the Customs Tariff Act is removed. The exemption is granted under the exercise of executive powers in the Customs Act for public interest duty relief on the specified tariff item.
Soya based products [Chapter 21]
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Excise exemption for specified soya food products removes duty under the tariff schedule for qualifying items.
The notification exempts soya cheese, soya yoghurt, soya tofu, soya based food preparations for infant use, soya milk powder, soya noodles, soya macaroni and soya tempeh from the whole of the excise duty leviable under the Central Excise Tariff, provided they do not contain cocoa and fall within the relevant tariff subheading.
Central Excise (3rd Amendment) Rules, 1992 - Modvat rules
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Input credit restrictions revised: permitted removal and utilisation allow credit-adjusted duty payment for inputs and similar final products.
Amendments narrow the scope of "in the manufacture of a final product" exclusions for clearances to Free Trade Zones and Export Oriented Units in rules 57C and the proviso to 57D, and add to rule 57F: (1A) permitting removal of inputs for home consumption, with Collector permission and payment of excise duty equivalent to previously availed credit where credit was restricted under the proviso to rule 57A; and an added proviso permitting utilisation of specified duty credit on inputs used in final products cleared to FTZs or EOUs under bond towards duty on similar final products cleared for home consumption on payment of duty.
Plants or parts thereof [Chapter 12]
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Customs duty cap for plant-based pharmaceutical and pesticidal imports exempts duty beyond a capped ad valorem rate.
Exempts imported goods primarily used in pharmacy or for insecticidal, fungicidal or similar purposes falling under sub heading No. 1211.90 from that portion of customs duty specified in the First Schedule which exceeds the amount calculated at the rate of 60% ad valorem.
Seeds etc. [Chapter 12]
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Customs duty exemption caps payable duty on specified seeds to defined ad valorem rates under the Customs Act.
Exempts imports of goods classifiable under sub heading 1207.10 from customs duty in excess of specified ad valorem caps, directing that payable duty on such imports shall not exceed the amounts calculated at the prescribed ad valorem rates where the standard or preferential rate of duty is leviable under the First Schedule to the Customs Tariff Act, 1975.
Milling industry products [Chapter 11]
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Customs duty cap limits payable duty on Chapter eleven milling imports to a prescribed ad valorem rate, exempting the excess.
Goods under Chapter 11 face a capped customs levy on import: payable duty is limited to an ad valorem rate of 30% ad valorem, and any portion of the duty in the First Schedule exceeding that rate is exempted; the exemption is issued by the Central Government under its statutory power as necessary in the public interest.
Coffee & tea [Chapter 9]
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Customs exemption limits duty on imported coffee and tea to a capped ad valorem rate, reducing excess levy.
The Central Government exempts imports of goods classifiable under headings 09.01 and 09.02 (coffee and tea) from so much of the customs duty in the First Schedule to the Customs Tariff Act as exceeds the amount calculated at the rate of 10% ad valorem, the exemption being granted under the statutory power conferred by the Customs Act in the public interest.
Coffee, tea, mate & spices [Chapter 9]
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Customs tariff amendment updates duty formulas for coffee, tea and spices, changing ad valorem and per kg duty components.
Amendment substitutes the tariff table for coffee, tea, mate and spices, prescribing specific duties per kilogram together with ad valorem components for sub headings 0906.10 and 0906.20, and a specified per kilogram duty for sub heading 0907.00, with preferential columns applying reduced ad valorem treatment where indicated.
Fruits and nuts [Chapter 8]
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Customs tariff exemption for fruits and nuts limits applicable ad valorem duty to specified reduced rates on imports.
The Central Government exempts goods under Chapter 8 (fruits and nuts) from customs duty in excess of amounts computed at specified ad valorem rates, capping payable duty at the amount calculated at a reduced ad valorem rate when the standard rate applies and at a further reduced ad valorem rate when the preferential rate applies.

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