Fuel-efficiency certification requirement: exemptions hinge on prescribed testing, indigenisation certification, and timely production or duty adjustment.
Import exemptions for fuel-efficient motor cars are conditioned on an Industrial Adviser's certificate showing required and achieved indigenisation and, if shortfall exists, a Joint Secretary-level certificate explaining and deeming the shortfall marginal. Fuel-efficiency testing must be conducted on five cars selected at random by the testing agency and the lowest test figure governs certification. Fuel-efficiency certificates are valid for six months; importers lacking certificates at import must undertake to produce them within eight weeks (extendable up to four weeks) or pay the difference between duty due without the exemption and duty already paid.

Auxiliary duty for fuel efficient motor cars: Schedule amended to add notification entries modifying exemption coverage.
An amendment inserts two new notification entries into the Schedule of a prior customs exemption notification, adding successive entries immediately after Sl. No. 72 to address auxiliary duty for fuel efficient motor cars, thereby modifying the catalogue of miscellaneous exemption notifications applicable to such vehicles.

Customs exemption for components of fuel-efficient cars conditions reduced duty on certification, testing, and phased manufacture compliance.
Exemption limits customs duty to a rate calculated at 25% ad valorem and removes additional duty for components of fuel-efficient motor cars over 1000 cc, contingent on importation by qualifying manufacturers, certification that imports are for warranty or after-sales service, manufacture under an approved phased manufacturing programme with required indigenisation certificates, production of a fuel-efficiency certificate based on prescribed testing protocols, and an undertaking to produce the certificate within a prescribed period or pay duty arrears.

Customs exemption for components of fuel efficient cars enables reduced duty subject to certification and testing requirements.
Exemption from specified customs duties is available for CKD and SKD components required for manufacture of fuel efficient motor cars exceeding 1000 cc, subject to certification of component lists by designated industrial officers, importation under an approved manufacturing programme, production of indigenisation certificates, verification that imported components were used in manufacture, and possession of a time limited fuel efficiency certificate based on prescribed testing protocols.

Fuel-efficiency exemption for certain motor cars permits reduced excise duty subject to specified certification and testing requirements.
Exempts fuel-efficient motor cars above 1000 cubic centimetres from excise duty in excess of a capped ad valorem rate, conditional on manufacture under an approved phased manufacturing programme, production of indigenisation certificates from the Industrial Adviser, and, where applicable, a Joint Secretary's certificate justifying marginal shortfalls. Entitlement requires a fuel-efficiency certificate based on prescribed tests by the Vehicle Research Development Establishment; the certificate is valid for six months. Failure to produce the certificate at clearance mandates an undertaking to produce it within a statutory period or pay the differential duty if default occurs.

Fuel-efficiency certification requirement for motor cars conditions exemption; produce certificate or face duty recovery obligation.
Exemption for fuel-efficient motor cars is conditioned on manufacture under a phased manufacturing programme approved by the Ministry of Industry and certification by the Industrial Adviser showing required and actual degree of indigenisation; shortfalls require a Joint Secretary certificate recording valid reasons and confirming the shortfall is marginal. Fuel-efficiency tests shall be conducted on five randomly selected cars with the lowest figure determinative; the fuel-efficiency certificate is valid for six months and manufacturers unable to produce it at clearance must undertake to produce it within eight weeks (extendable by up to four weeks) and to pay duty differences if they fail to do so.

Customs and excise appellate tribunal framework governing duty-rate disputes, valuation appeals, procedure, and jurisdictional exclusions.
Established an appellate tribunal for disputes concerning the determination of the rate of customs and central excise duty and the valuation of goods for assessment, and set out its constitution, qualifications, appointment, tenure, service conditions, jurisdiction, procedure, transfer of cases, contempt powers, and rule-making framework. The tribunal exercised appellate jurisdiction over specified orders involving rate and valuation issues, subject to express exclusions for certain categories such as transit losses, export rebates, baggage, postal imports or exports, and drawback matters. It also excluded other courts' jurisdiction in covered matters and made consequential amendments to the Central Excises Act and the Customs Act.

Exemption from additional customs duty for narrow elastic tapes on import removes that extra tariff charge under the Customs Tariff Act.
The Central Government, exercising powers under the Customs Act, exempts narrow elastic tapes classified under the relevant customs tariff heading from the whole of the additional duty of customs levied under the Customs Tariff Act when imported into India, removing that specific additional duty charge for those goods.

Auxiliary duty amendment adds tariff entry for narrow elastic tapes to customs exemption schedule under statutory authority
Amendment inserts a new tariff entry, Sl. No. 5A, into the Table of an earlier customs notification to identify narrow elastic tapes as a distinct tariff classification subject to auxiliary duty, effected under statutory powers conferred by the Customs Act and related finance provisions.

Customs exemption for specified textile goods caps ad valorem duty on imports, excluding narrow elastic tapes.
Exempts goods under Heading No. 58.06, except narrow elastic tapes, from customs duty in excess of a capped ad valorem rate on importation into India, exercised under the powers of the Customs Act as necessary in the public interest.

Customs duty exemption for imported sodium hydroxide solid removes additional customs duty under tariff law.
Exemption for Sodium hydroxide (caustic soda) Solid, classified under sub heading 2815.11 of the First Schedule to the Customs Tariff Act, 1975: the Central Government, under section 25(1) of the Customs Act, 1962, exempts such imports from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act, on the ground of public interest.

Customs tariff amendment: new duty entry for sodium hydroxide inserted, renumbering existing tariff item effective.
The Government amends Notification No.136/86-Customs by renumbering Sl. No.13A as Sl. No.13AA and inserting a new Sl. No.13A for tariff heading 2815.11, covering Sodium hydroxide (caustic soda) Solid, with an effective rate of duty of Rs. 3,500 per tonne.

Warehousing station designation under Customs Act enables establishment of fully export-oriented units through exemption notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares a village in Mehsana, Gujarat, as a warehousing station to facilitate the setting up of hundred per cent export-oriented units by creating a designated warehousing location under a miscellaneous exemption notification.

Extension of customs exemption period for specified steel sheets and blanks under statutory notification powers.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 24/86-Customs by substituting the figures, letters and words in paragraph 2 denoting the earlier terminal date with a later terminal date, thereby extending the validity of the customs exemption for steel sheets and blanks classified under Chapters 72 or 73.

Extension of exemption period for pig iron under customs notification, substituting the original expiry date to the following year.
Amendment to Notification No. 356/85-Customs substitutes the previously specified expiry date in paragraph 2 with a later expiry date, extending the operative period of the pig iron customs exemption and leaving all other terms of the original notification unchanged.

Partial exemption for polypropylene fibre waste caps excise liability, limiting duty to the lower of two specified measures.
Partial exemption reduces excise liability on polypropylene fibre waste under sub heading 5503.12 by exempting duty in excess of a capped amount, limiting payable duty to the lesser of a specified percentage rate or a fixed per kilogram ceiling, thus restricting the exigible duty on that tariff item.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely extension applications.
Approval of Birla Academy as an Association for scientific research is subject to maintaining separate research accounts; prohibition on using section 35(1)(ii) sums for routine museum cum exhibition activities; furnishing annual returns of research activities by 31 May; submitting audited accounts, income and expenditure statements and balance sheet to the prescribed authority and the Commissioner by 30 June; and applying for extension three months before approval expiry.

Approval under section 35(1)(ii) conditions require separate research accounts and prescribed annual reporting and audited submissions.
Approval is granted to the Society of Nuclear Medicine India, Bombay, under clause (ii) of sub section (1) of section 35, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns by 30 April; submit audited annual accounts and balance sheet to the prescribed authority and a copy to the Commissioner by 30 June; include research objective in the memorandum; and apply for extension of approval three months before expiry.

Customs exemption caps duty on specified Chapter 26 slags, ashes and residues to prescribed import rates.
The Central Government exempts specified goods under Chapter 26 from that portion of Customs duty which exceeds the rates set in the notification's Table, thereby capping effective import duty at the percentage specified for each tariff heading. The Table lists granulated slag (26.18) at 40%; slag, dross and waste from iron or steel (26.19) at 40%; ashes and residues of zinc and lead (26.20) at 85%; aluminium residues (26.20) at 50%; other residues (26.20) at 40%; and other slag and ash including kelp (26.21) at 40%.

Customs duty exemption reduces payable duty on specified imported copper goods by fixing a lower chargeable rate.
The central government, under powers conferred by the Customs Act, 1962, exempts specified Chapter 74 copper goods imported into India from that portion of customs duty in excess of amounts calculated at the rates prescribed in the annexed Table, which lists categories: copper matte and master alloys; unwrought copper; copper wires; and copper rods, with corresponding chargeable rates for computing duty.