Increased ad valorem duty for rubber glove machinery announced, substituting the prior rate under customs notification.
Amendment increases the ad valorem rate for rubber glove making machines by substituting the earlier 25% ad valorem phrase in Notification No. 18/89-Cus. with 35 per cent ad valorem, under the Central Government's statutory power and stated public interest rationale.

Customs duty exemption for imports used in manufacturing high pressure sodium vapour lamps subject to certification and quantity limits.
Targets specified imports for manufacture of high pressure sodium vapour lamps by exempting customs duty in excess of an ad valorem rate cap and exempting additional duty, conditional on production at import of a certificate from an industrial-adviser level officer confirming the goods are required for such manufacture and specifying required quantities; eligible items are listed components used in HPSV lamp production.

Exemption from special excise duty applies to specified food, fuel, textiles, and matches under statutory authority.
Exemption from special duty of excise is granted by notification under the Central Excises and Salt Act, 1944, read with the Finance Bill and Provisional Collection of Taxes Act, exempting goods specified in the annexed Table and falling under listed tariff headings of the Central Excise Tariff Act, 1985, from the whole of the special duty of excise. The Table lists categories including coffee, tea, fixed vegetable oils, hydrogenated vegetable fats and oils, cane or beet sugar, kerosene, matches, and cotton fabrics.

Input use exemption expanded to other factories of the same manufacturer, with inter-manufacturer use subject to procedural compliance.
The notification inserts permission for inputs to be used "or in any other factory of the same manufacturer," thereby extending the exemption to intra-manufacturer transfers. It also adds a proviso that where such use occurs in a factory of a different manufacturer, the exemption shall be allowable only subject to observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.

Customs exemption for components of specified instruments: exemption from excess duty subject to certification and importer undertakings.
Exempts imported parts for manufacture of specified measuring and analytical instruments from customs duty above an ad valorem cap and from additional duty, conditional on certification by an authorised technical officer that the parts are required, and on an importer undertaking: use for the stated manufacture, maintenance of accounts as directed, production of account extracts within the prescribed period, and payment on demand of the duty differential if conditions are breached.

Customs exemption amendments update medical equipment lists and alter specified notification table entries and provisos.
Amendments to five customs exemption notifications alter annexed Tables and a proviso: omitting a heading phrase, deleting a Table entry, removing specified item entries, substituting and inserting items to list Ultra Sound Scanner and Infusion sets under Other Medical Equipments, and omitting a second proviso, thereby changing the exemption schedules for the identified equipment categories.

Exemption scope amendment adds section 5A reference and replaces Annexure, redefining qualifying goods and exclusions.
The notification amends the existing exemption by adding sub section (1) of section 5A as a legal basis, substituting a reference to any one Chapter for any one heading, revising eligibility to exclude factories registered under Industry development registration with the Directorate General of Technical Development for certain benefits, inserting a proviso protecting goods bearing Khadi Commission or State Board brands from paragraph-based limits, and replacing the Annexure with a detailed list of included goods and explicit exclusions, thereby redefining qualifying exempt goods.

Central Excise amendment adds subsection (1) of section 5A to prior exemption notifications, expanding the statutory reference.
Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notifications 140/83-C.E., 417/86-C.E. and 75/87-C.E. by inserting the words "or sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944)" after references to "sub-rule (1) of rule 8 of Central Excise Rules, 1944" in the specified clauses and Explanation II, thereby extending the statutory reference applicable to those exemption provisions.

Customs exemption for thermoplastic splinting material allows duty-free importation for use as fracture and spinal braces.
A statutory exemption removes customs and additional duty on low-temperature thermoplastic splinting material and parts imported for use as fracture or spinal braces by handicapped or temporarily disabled persons, conditioned on production at importation of a Ministry of Welfare officer's certificate certifying type, quantity, description, value and recommendation for the exemption.

Customs exemption amendments expand listed satellite communication and telecommunication test equipment eligible for duty relief.
Amendment expands the customs exemption schedule to add and substitute items covering satellite communication equipment (including amplifiers, converters, earth stations, antenna systems, terminals and networking devices), revises broadcasting equipment entries to include mobile coverage vans without chassis and frame synchronisers and adds slide scanners, compact disc players and programme amplifiers, and inserts a new category of optical and RF test and measurement instruments such as power meters, attenuators, reflectometers, spectrum and network analysers and microwave test sets.

Excise notification amendments clarify duty treatment and adjust specified rates and compliance procedures for affected goods.
The Central Government amends seven Central Excise notifications: adding an Explanation that stocks of mineral oils used to produce lubricants and greases shall be deemed to have discharged appropriate excise or additional customs duty unless clearly non-duty paid; substituting specified unit duty entries and higher fixed rupee duty figures in several notifications; omitting a tariff item reference; and replacing an Explanation with a proviso requiring the Chapter X procedural regime where cut tobacco is used outside its factory for manufacture of machine-rolled cigarettes.

Central Excise exemptions amended: targeted deletions, substitutions and table replacements altering exempted goods and definitions.
Amendments under section 5A(1) of the Central Excises and Salt Act, 1944 modify eleven Central Excise notifications by deleting specified table and schedule entries, substituting revised tariff table entries and headings, inserting a new schedule item for a named commodity, and replacing entire Tables where indicated. One amendment substitutes a revised explanatory definition narrowing eligibility for new or expansion-project sugar factories by reference to letters of intent or industrial licences and certification by the Directorate of Sugar.

Rescission of notifications under section 25(1) removes specified customs exemption notices affecting the electronics industry.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962 and being satisfied that it is necessary in the public interest, hereby rescinds four prior miscellaneous exemption notifications relating to the electronics industry: No. 118/80-Customs (19 June 1980), No. 81/87-Customs (1 March 1987), No. 188/87-Customs (29 April 1987) and No. 231/87-Customs (5 June 1987).

Customs tariff amendment: DC micromotors reclassified with an ad valorem duty specified in the notification.
Amendment substitutes the S. No. 2 entry and inserts a new S. No. 2A identifying tariff heading 85.01 for DC micromotors of voltage rating not exceeding 13.5 volts and output not exceeding 20 watts (other than those covered by earlier entries) and prescribes an ad valorem duty rate for that entry.

Excise duty exemption for handicapped rehabilitation institutions: goods exempt subject to eligibility and annual certification.
Exempts goods manufactured by institutions primarily engaged in rehabilitation of physically or mentally handicapped persons from excise duty where the institution (i) primarily engages in such rehabilitation, (ii) primarily employs handicapped persons in manufacturing, and (iii) receives Government of India, Ministry of Social Welfare financial assistance; exemption requires an annual certificate from a Ministry officer (not below Deputy Secretary) confirming these conditions and applies only to goods listed in the Annexure subject to specified exclusions.

Compounded levy rates amended: previous specified amount substituted with a higher specified amount under rule 96ZX.
An amendment revises the compounded levy rate for marble by substituting the previously specified monetary expression in Notification No. 121/85-Central Excises (8 May 1985) with a new monetary expression, effected under rule 96ZX of the Central Excise Rules, 1944 by Notification No. 91/89-C.E. dated 1 March 1989.

Customs duty ceiling for specified electronic components limits payable duty by exempting amounts above a set ad valorem rate.
Prescribes a customs duty ceiling for imports of specified electronic components by exempting that portion of basic customs duty in excess of a prescribed ad valorem rate. The notification lists specific items within Chapters 85 and 90 of the Customs Tariff and limits the effective duty payable on those listed imports by treating duty above the stated ad valorem threshold as exempt.

Increase in basic duty on paper capacitors via omission of the relevant customs table entry under statutory customs powers.
Increase in basic duty on paper capacitors effected by amendment to Notification No. 106/86 Customs: the Central Government, exercising statutory powers under the Customs Act and acting in the public interest, omits Sl. No. 6 and the entries relating thereto from the Table annexed to that notification, thereby changing the customs duty treatment of paper capacitors.

Exemption of buttons and button blanks from excise duty under tariff heading enables duty-free production and trade.
Exemption of buttons and button blanks is granted by executive notification under the Central Excises Act, relieving goods falling under the specified tariff sub-heading from the whole of the excise duty leviable under the Central Excise Tariff, on a public interest basis.

Movement of excisable goods without payment of SED permitted for manufacture in bond and export subject to conditions.
Permission is granted for the movement of excisable goods without payment of special duty of excise where such goods are transported for manufacture in bond and subsequent export, and such manufacture in bond shall be permissible for the purpose of the specified Finance Bill clause subject to the same conditions as govern manufacture in bond under the existing rule and its notification.