Tariff amendments: Seven central excise notifications amended to add exempt goods, modify classifications and increase ad valorem rates.
Amendments to seven central excise notifications insert specified goods and tariff headings into existing Tables and Schedules, provide a factory consumption exemption for diethylene glycol terephthalate and diglycol terephthalate used in polyester chip manufacture, add imitation jewellery and certain ceramic and furniture entries, revise specified ad valorem rates from two per cent to five per cent, and substitute a nil rate for a previously listed ad valorem percentage.

Duty exemption for specified raw materials permits reduced customs duty on imports used in manufacturing telecommunication-grade optical fibres and cables.
Prescribes a conditional customs duty exemption reducing basic customs duty on specified raw materials imported for manufacture of telecommunication grade optical fibres and cables to an amount not exceeding the duty calculated at the rate of 50% ad valorem, subject to certification by a senior technical officer, evidence of import under an approved programme, and an importer's undertaking to use the goods for the stated purpose, maintain and produce certified accounts and repay differential duty on non compliance.

Customs ad valorem rate amendment raises exemption rate for computer peripheral parts by substituting prior notification terms.
The Central Government, under the Customs Act, 1962, amends Notification No. 349/86-Cus by substituting the words and figures "20 per cent ad valorem" with "30 per cent ad valorem", thereby altering the ad valorem rate applicable to piece parts for computer peripherals within the existing exemption notification.

Amendment to exemption notification removes a designated category of life saving equipment from the exemption schedule.
The Central Government amends the exemption notification by deleting the heading "B. Life Saving equipment not specified in Heading A." from the Schedule and omitting all entries and the related Form that stood under that heading, thereby removing that category of exempted life saving equipment from the notification.

Excise duty prescribing on consumer electronic goods: specified ad valorem and specific rates with conditional exemptions govern levy.
The Central Government, under section 5A of the Central Excises and Salt Act, 1944, exempts specified consumer electronic goods from excise duty in excess of the rates set out in the annexed table; each table entry ties Chapter/Heading classifications to either ad valorem percentages or specific per set duties and attaches conditions for nil or reduced duty, including factory use, intra manufacturer transfers, production from unrecorded inputs, supplies to broadcasting agencies, government manufacture for public benefit, and hobby assembly exemptions.

Customs duty exemption for polyester film subject to usage, approval, bond and certificate requirements for magnetic tape manufacture.
Exempts Balanced/Semi-tensilised/Tensilised Polyester Film 39 microns in Chapter 39 when imported for manufacture of magnetic tapes from customs duty in excess of an amount calculated at 40% ad valorem, subject to recommendation by specified senior technical officers, execution of a bond to secure payment of any differential duty for goods not used as declared, and production within six months (or extended period) of a Central Excise certificate confirming use in magnetic tape production; defines Polyester Film as untreated, uncoated film excluding magnetic tapes.

Tariff amendment increases ad valorem rate and updates exempted electronics piece parts list under customs notification.
Amendment revises a customs exemption notification by increasing the ad valorem rate and altering table entries to redefine covered electronic piece parts. Changes substitute the previous ad valorem rate with a higher rate and amend multiple serial entries to add or replace descriptions, specifically including capacitors, an added screen drawing item, Printed Circuit Boards to include Hybrid Micro Circuits, expanded semiconductor descriptions to include silicon forms and Hybrid Micro Circuits, insertion of specified solvents, gases and an alloy, and a new entry for video head drum assembly parts.

Rescission under section 5A revokes specified Central Excise notifications, terminating prior miscellaneous exemptions in the public interest.
Exercise of sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 by the Central Government rescinds six earlier Central Excise notifications on the stated satisfaction that rescission is necessary in the public interest, listing the specific notifications withdrawn and thereby terminating their operative effect.

Exemption of black and white cathode-ray television tubes: duty capped at a per-tube rate under central excise.
The notification exempts Black and White Cathode-ray television picture tubes of screen size not exceeding 36 centimetres, falling under the relevant tariff sub-heading, from so much of the duty of excise leviable thereon as is in excess of the amount calculated at a prescribed per-tube rate, thereby capping excise liability per unit under the enabling power of section 5A.

Tariff amendment raising ad valorem rate expands exempt electronics piece parts list and adds plating and PCB chemical entries.
Amendment increases the ad valorem tariff rate and revises schedule entries for electronics piece parts to add and clarify covered components such as LEDs, displays, semiconductor devices, hybrid micro circuits, relays, switches, printed circuit boards, electron guns and SO package diodes, transistors and integrated circuits. It also inserts new entries listing electroless nickel solutions and reducing agents, copper plating salts with brighteners and conditioners, alkaline etchants, black oxide coatings, desmearing agents, fluoroboric acid, and expressly includes printed circuit boards.

Tariff amendment raises ad valorem rate and revises electronics raw material exemptions, expanding listed components and chemicals.
Amendment revises a customs exemption notification for electronics raw materials by increasing the ad valorem tariff rate and updating Schedule entries. The Table's item descriptions are substituted to include an expanded list of components and materials (e.g., liquid crystal displays, metal film resistors, semiconductor devices, printed circuit boards, piezoelectric crystal, hybrid microcircuits, glass-to-metal seals, lead frames, magnetic tape, parts of electron guns), and a quantitative weight allowance is raised. New serial entries add specific chemicals and material suspensions and enumerate associated electronic parts.

Exemption for computer software removes excise duty under specified tariff heading, exempting such goods from whole excise levy.
Exemption grants that computer software falling under the specified tariff heading is relieved from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, the exemption being made by executive exercise of power in the public interest.

Excise duty rates for recording media prescribed: substituted per-area, nil and ad valorem charges applied by classification.
The notification fixes subheading-specific excise treatment for recording media, prescribing substituted rates and exemptions: certain subheadings attract fixed per-area charges, others are nil-rated, and remaining items are subject to ad valorem duty; video cassettes containing tapes below a specified width are explicitly nil-rated while otherwise similar goods attract the ad valorem charge, with the measure exempting from the general duty the excess over the Table rates.

Ad valorem tariff increase for electronic raw materials revises semiconductor, high-purity chromium and hybrid micro-circuit entries.
Amendment substitutes the opening tariff language to impose 35% ad valorem on specified electronics raw materials and revises Table entries: S. No. 7 becomes "Semi-conductor devices, silvered or unsilvered discs/di-electrics;" S. No. 17's goods specified as "High Purity Chromium (99.99% or above) in the form of wire, strip, flat, ribbon or powder" with the column entry replaced by "Semi-conductor devices, Mounted Piezoelectric crystals, Electronic valves and Tubes, Vacuum interrupter tubes;" and S. No. 18's column entry is amended to insert "Hybrid Micro Circuits" after "Semi-conductor Devices."

Additional duty exemption amendment removes a Schedule item, changing which goods remain eligible under the customs notification.
The Central Government amends Notification No. 49/79-Cus. by omitting Item No. 21 and its corresponding entry from the Schedule, thereby removing an additional duty exemption previously applicable to goods covered by Notification No. 118/80-Cus.; the amendment is effected under delegated legislative powers and stated public interest.

Central Excise exemptions amended: specified entries in existing notifications are omitted, altering covered exempted items.
The Government, exercising the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, directs that specified serial entries in the Tables annexed to three earlier notifications shall be omitted, thereby removing those listed entries and their corresponding exempted items from those notifications' exemption schedules.

Excise duty exemption on computers caps liability to a specified ad valorem rate, limiting duty above that benchmark.
The Central Government exempts goods classed under the tariff sub-heading for computers from so much of excise duty as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty collectible on those computers at that ad valorem benchmark.

Customs exemption amendment revises moulds and tools scope, excludes specific drills, and raises ad valorem rate.
The notification amends an earlier customs exemption by substituting "moulds and the tools" with "moulds (including chases for the manufacture of semiconductor devices) and the tools (excluding tungsten carbide micro PCB drills)", thus adding chases for semiconductor manufacture and excluding specific drills from exemption. It also replaces the ad valorem rate specified in clause (a) with a higher ad valorem rate. These amendments are made under the power conferred by section 25(1) of the Customs Act, 1962 in the public interest.

Customs duty amendment on specified LSI/VLSI capital goods inserts wafer and die equipment into the exemption schedule.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 56/88 Customs by inserting entries that prescribe duty treatment for specified LSI/VLSI capital goods: Wafer Recognition Wire Bonder; Wafer Scribers (Pattern Recognition type); Die Bonder; Wafer Sewing Machine; and Wafer Prober.

Effective duty caps on two wheelers by engine capacity bands limit excise to prescribed ad valorem rates.
The notification caps excise liability on two wheelers by engine capacity bands, exempting from duty any amount in excess of the specified ad valorem rates for each listed category, and implements that cap through statutory exemption power rather than by amending tariff entries.