Excise exemption for polypropylene staple fibre, tow and tops removes duty liability above a capped per kilogram rate.
The Central Government exempts polypropylene staple fibre and tow and tops, classified under the relevant tariff sub heading, from central excise duty to the extent that duty exceeds the amount calculated at the rate of rupees seven per kilogram, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and modifying the liability specified in the Schedule to the Central Excise Tariff Act, 1985.

Tax exemption under section 10(23C)(iv): Ramana Maharshi Centre for Learning notified for specified assessment years.
The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, 1961, notifies Ramana Maharshi Centre for Learning, Bangalore as qualifying under that clause for income-tax purposes for the assessment years 1986-87 and 1987-88.

Warehousing station declaration under Customs Act designates Cochin Export Processing Zone as warehousing station linked to free trade zone status.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares the Cochin Export Processing Zone-previously specified as a free trade zone-to be a warehousing station, thereby aligning the zone's free trade designation with customs warehousing treatment.

Warehousing station designation enables Noida Export Processing Zone to function as a customs warehousing facility under customs law.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares the Noida Export Processing Zone-previously specified as a free trade zone-to be a warehousing station, thereby converting the specified Export Processing Zone into a customs warehousing facility under the applicable miscellaneous exemption notifications.

Research approval under section 35 granted to an institution, conditional on separate accounts and annual reporting obligations.
Approval is granted to Child's Trust Medical Research Foundation, Madras, as an institution under clause (ii) of sub-section (1) of section 35 read with rule 6, effective 1-1-1987 to 31-3-1988, subject to conditions: maintain separate research accounts; file annual research returns by 31 May; submit audited accounts and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner of Income-tax; and apply to the Central Board at least three months before expiry for extension, late applications being liable to rejection.

Customs notification amendment: omission of a provision alters the scope of an existing exemption for X ray camera imports.
Amendment exercises the Central Government's statutory power, justified by public interest, to effect the omission of paragraph 2 from an earlier customs exemption notification concerning X ray cameras, thereby altering the scope of the prior miscellaneous exemption framework and the regulatory status of the items previously covered.

Auxiliary duty amendment updates customs exemption schedules by omitting and inserting notification references to revise covered exemptions.
Central Government amends prior Miscellaneous Exemption Notifications under the Customs Act, 1962 by deleting specified schedule entries from Notification No. 113/87-Customs and inserting new notification references; likewise Notification No. 115/87-Customs is amended by omitting certain Sl. Nos. and adding new Sl. Nos. and notification references, thereby updating the Schedule lists of exemption notifications.

Customs exemption for specified electronic components reduces duty above half ad valorem and waives additional duty on import.
The Central Government exempts specified imported goods within certain tariff chapters, listed in the Table, from so much of the scheduled customs duty as exceeds the amount calculated at the rate of 50 per cent ad valorem and from the whole of the additional duty leviable under the customs tariff law; eligibility is determined by the precise item descriptions set out in the Table, which enumerates a range of electronic and electromechanical components and related items.

Customs duty exemption for specified computer and electronic goods conditioned on certification of non domestic manufacture and recommendation.
Exemption limits customs duty on specified computer and electronic goods to a capped ad valorem rate, subject to a certification by a senior electronics department officer that the particular goods are not manufactured in India and a recommendation for grant of the exemption.

Rescission of customs exemption notifications: Government invokes statutory power to revoke prior exemption orders in the public interest.
Central Government rescinds specified customs exemption notifications by exercising its statutory power under the Customs Act, being satisfied that rescission is necessary in the public interest, and withdraws four earlier notifications issued by the Ministry of Finance (Department of Revenue), thereby revoking those miscellaneous exemption orders.

Customs duty exemption for imported components used in manufacture for the public telephone exchange project reduces payable ad valorem and additional duty.
Exemption applies to imports of components and raw materials under the relevant tariff heading when brought in for manufacture of instruments and equipment for the Public Telephone Exchange Network Project: the portion of ad valorem customs duty in excess of a 35% cap is exempted, and the whole of the additional customs duty otherwise leviable is also exempted; the project is defined by reference to a prior government notification.

Customs exemption scope narrowed and conditioned, adding importer undertakings and expanding eligible electronic items under revised ad valorem limits.
Amendments revise exemption scope by capping exempt duty as the excess over a 60% ad valorem benchmark, reduce certain ad valorem exemption rates, expand eligible electronic and semiconductor items, impose a two-part importer undertaking requiring specified use and payment of any duty shortfall on breach, and broaden permitted import purposes to include maintenance or approved phased manufacturing programmes while removing references to specified officials.

Customs tariff amendment revises exemption rates and tariff classifications, and limits additional duty to a capped ad valorem rate.
Amendments substitute lower and revised ad valorem rates and alter tariff classification entries in listed exemption notifications, including replacement and omission of specific item entries; they clarify that exemptions for self-propelled trucks (including fork lift trucks) exclude parts interchangeable with motor vehicles; and they insert a provision excluding from exemption any portion of additional customs duty that exceeds an amount computed at a specified ad valorem rate.

Customs exemption for parts used in initial machine setup limits duty exposure and requires certification and importer undertakings.
Exemption limits customs duty for parts imported for initial setting up, assembly or manufacture of specified machinery to an amount calculated at a capped ad valorem rate and exempts the additional duty, subject to certification by designated authorities, importer undertakings to use and account for the parts at the place of manufacture, production of certified account extracts within the prescribed period, and payment of the duty differential on demand for non compliance; CNC systems and their components are excluded.

Customs tariff amendment reduces prior ad valorem exemption rate under Customs Act, altering two exemption notifications.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification Nos. 55/87-Customs and 56/87-Customs by substituting the previously stated ad valorem rate in each notification with a revised lower ad valorem rate, thereby changing the tariff exemption terms in those notifications.

Auxiliary duty amendment: substitution of specified fibre entry modifies customs exemption table under enabling finance provision.
Amendment substitutes, in the Table annexed to notification No. 112/87-Customs, at S. No. 27 column (3), the entry "Flax, Ramie, Sisal and Manila Hemp fibre," thereby altering the tariff description for that serial entry under the exemption schedule.

Central Excise amendment updates tariff entries and prescribes excise value thresholds for specified television and video cassette combinations.
Amendment inserts tariff entries 8A and 8B classifying video cassette recorder and video cassette player under heading 85.21 with specified excise value thresholds per set; replaces S. No. 20 description to cover combinations of monochrome television receiver sets and radios; and substitutes entries after S. No. 20 to create 20A and 20B under heading 85.28, covering combinations of non-monochrome broadcast television receiver sets with audio tape recorders, radios or clocks, and combinations with video cassette recorders or players, each with prescribed excise value thresholds per set.

Tariff amendments reduce specified excise charges and revise container and tariff classifications under central excise rules, adjusting exemptions.
Amendments under rule 8(1) of the Central Excise Rules, 1944, modify Notifications Nos. 59/86, 45/87 and 48/87 by substituting a larger volumetric limit in a proviso, omitting a table entry, revising a metal container description, reducing two specified excise figures in opening clauses, substituting revised tariff headings for certain entries and prescribing a uniform ad valorem duty rate for the affected tariff items.

Exemption for copper wire: duty waived when used as input in manufacturing winding wires under rule 8 powers.
An exemption is granted under sub rule (1) of rule 8 of the Central Excise Rules, 1944 for copper wire falling under the tariff sub heading for copper wire, when used in the factory of production in the manufacture of winding wires falling under the tariff sub heading for winding wires, from the whole of the excise duty specified in the Central Excise Tariff.

Excise duty on toughened safety glass revised to distinguish tinted and non-tinted products under amendment.
Notification No. 128/87-C.E. amends Notification No. 68/87-C.E. by substituting the S. No. 03 entry to prescribe differentiated excise duty treatment for toughened (tempered) safety glass: one rate for non-tinted goods and a higher rate for tinted goods, each charged per millimetre thickness or part thereof per square metre.