Exemption for specified imports permits duty-free inputs for jewellery manufacture for export, subject to authorisation, bonds and compliance.
Exemption is granted for specified capital goods, raw materials, components and related inputs imported for use in the manufacture of jewellery for export by an approved hundred per cent export-oriented undertaking, relieving such imports from customs duty and additional duty under the Customs Tariff Act, subject to conditions including authorisation by the Board of Approval, required permits and licences, manufacture in customs bond, a bond securing export and value-addition obligations, maintenance of prescribed accounts, restrictions on movement of manufactured jewellery, limits on allowable gold loss, post-cessation duty liabilities and specified airport-only import/export for non-capital goods.

Exchange rate amendment for Dutch guilders establishes a new customs conversion rate effective in December.
Amendment substitutes the serial No. 7 schedule entry for Dutch Guilders, prescribing a new conversion rate of 9.2325 for customs valuation and related non tariff purposes, effective from 14-12-1990, as issued by Notification No. 78/90-Cus. (N.T.).

Customs port appointment at Gogha enables official loading and unloading of import and export goods under the Customs Act.
Appointment of the port at Gogha in Gujarat as a Customs port by the Central Government under clause (a) of section 7 of the Customs Act, 1962, authorising unloading of imported goods and loading of export goods at Gogha and enabling port-level customs control for cargo handling pursuant to the notification.

Corrigendum to DTAA notification corrects typographical and textual errors in the published treaty notification text.
Corrigendum issues textual corrections to the Gazette notification of the Double Taxation Avoidance Agreement, rectifying typographical and transcription errors by specifying word replacements, omission of a listed line, and phrase adjustments identified by page, column and line so that the official published text accurately reflects the intended wording.

Appointment of Collector of Customs: Delhi designated to adjudicate Super Cassettes and sister concern cases in Bombay and Calcutta.
The Central Government, under section 4(1) of the Customs Act, 1962, appoints the Collector of Customs, Delhi also as Collector of Customs for Bombay and Calcutta, superseding an earlier notification, solely to adjudicate cases concerning M/s. Super Cassettes Industries Ltd., Noida (Ghaziabad), and its sister concerns.

Customs area specification for inland container depot and container freight station establishes defined boundaries and area requirements.
Specification of a Customs Area for the Inland Container Depot and Container Freight Station at Sanathnagar, Hyderabad, identifying site locations, declaring total areas including shed space, and setting precise boundary descriptions on all sides to fix the geographical limits subject to customs control and related regulatory procedures.

Delegation of powers: an appellate collector is vested with another collector's authority under Central Excise law.
The Central Board of Excise and Customs, under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, vests in the Collector of Central Excise (Appeals), Bombay all powers and authority of the Collector of Central Excise (Appeals), Pune, constituting an administrative vesting of appellate powers under the statute and rules.

Exchange Rate amendment fixes Austrian Schilling value for customs and stamp purposes, effective late November.
Amendment to Notification No. 61/90-NT-Cus substitutes the Schedule entry at serial No. 1 to prescribe the Austrian Schilling exchange rate as 56.9500, issued under section 20(2) of the Indian Stamp Act, 1899 and clause (a)(1) of section 14(3) of the Customs Act, 1962, effective from 26-11-1990.

Exchange rate amendment updates prescribed foreign currency conversion rates for customs valuation, altering specified currencies' rates effective immediately.
The Central Government amends the Schedule to Notification No. 61/90-NT-Cus by substituting the entries for Danish Kroners, French Francs and Italian Lire with newly prescribed conversion rates for customs valuation and declares those rates are effective from the stated operative date, directing customs authorities to apply the amended schedule in place of the earlier figures.

Exemption scope clarified: 'articles' of gold limited to finished non-ornamental items, excluding primary gold forms.
The amendment inserts an explanation defining "articles" of gold as finished items other than ornaments made of, manufactured from, or containing gold, and expressly includes gold coins and broken pieces of gold articles. It further excludes primary gold, i.e., unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, from the scope of the exemption.

Exemption to ornaments clarified: manufacture restriction removed and a comprehensive definition of ornament added, widening coverage.
The amendment deletes the phrase restricting exemption to goods "manufactured by goldsmiths or silversmiths," and inserts an explanation defining "ornament" as a finished article for personal or religious adornment made of or from gold or silver, whether or not set with real or artificial stones, gems, or pearls, and including parts, pendants and broken pieces.

Exemption for primary gold limits excise duty on converted gold to a capped amount, lowering taxable duty.
Exemption applies to primary gold converted with the aid of power from any form of gold within Chapter 71 by limiting excise duty to the amount corresponding to a capped rate of Rs. 175 per kilogram; primary gold is defined to include unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Exemption for ball point pens added: nil duty entry created and previous Sl. No.4 removed.
Amendment substitutes the Table entry in Notification No. 83/90 Central Excises to specify 96.08 Ball point pens including refills and parts as exempt with a nil rate of duty, and omits the former Sl. No. 4 and its entries, effected under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise duty exemption for articles intended as permanent magnets; excess duty need not be paid where it was not levied.
Central Government directs that the whole of the duty of excise or the portion in excess of the duty payable on permanent magnets under the specified notification shall not be required to be paid in respect of articles intended to become permanent magnets on which duty was not levied in accordance with the prevalent practice during the relevant period, issued under the powers of section 11C of the Central Excises and Salt Act, 1944.

Customs exemption expansion: insertion of computer-software into specified exemption notifications expanding scope of exempted scientific equipment.
Amendment expands existing customs exemption notifications to expressly include computer-software by inserting the words "computer-software" in the opening portion of Notification No. 70/81-Customs and in the opening portion and conditions (c) and (d) of Notification No. 229/88-Customs, thereby extending the notifications' descriptive scope and subjecting software to the same conditional framework applicable to exempted spare parts and equipments.

Auxiliary duty amendment inserts a new schedule entry into notification 180/90 Customs, updating the exemption roster.
The Central Government, under section 25(1) of the Customs Act and section 64(4) of the Finance Act, inserts a new Sl. No. 280 into the Schedule to Notification No. 180/90 Customs by Notification No. 275/90 Cus, adding an entry referencing Notification No. 274 Customs and thereby amending the Schedule's list of exemptions relating to auxiliary duty.

Exemption for heavy water imports limits ad valorem customs duty above prescribed threshold and removes additional tariff for atomic power use.
The notification exempts heavy water imported for use in atomic power stations from the portion of ad valorem customs duty in excess of a 40% ceiling and from the whole of the additional duty leviable under the Customs Tariff Act, exercising the government's exemption powers on public interest grounds.

Exchange rate amendment: substituted rates for specified currencies under customs notification, effective on the notified date.
Amendment to Notification No. 61/90-NT-Cus. substitutes Schedule entries for Belgian francs, Deutsche marks, and Dutch guilders with newly prescribed conversion rates for customs and stamp valuation; the revised rates take effect from the notified date and are issued under the authority of the Indian Stamp Act and the Customs Act.

Excise duty exemption for mineral oils reprocessed from used lubricating oil confirms non liability for the pre October 1990 period.
The Government directs that the whole of the excise duty and the special excise duty payable on mineral oils manufactured by reprocessing waste or used lubricating oil shall not be required to be paid in respect of such mineral oils on which those duties were not levied during the period prior to 1 October 1990, in accordance with the generally prevalent practice under the earlier excise law and tariff provisions.

Excise duty exemption for pyrazolone directs non-payment where captively consumed in manufacture of analgin during specified period.
Central Government directs that the whole of the duty of excise and the special duty of excise shall not be required to be paid in respect of pyrazolone consumed captively in the manufacture of the bulk drug analgin I.P., where those duties were not levied in accordance with a prevailing administrative practice during the specified period. The direction confines relief to pyrazolone consumed in manufacture of analgin I.P. and removes the obligation to pay both standard excise and special duties that were omitted under that practice.