Rebate of special excise duty: export rebate allowed where excise rebate granted, subject to identical conditions.
Rebate of special excise duty on export of excisable goods is allowed where a rebate of excise duty has been granted, and the special duty rebate is subject to the same conditions as govern the excise duty rebate; applicability excludes exports to Nepal and Bhutan and follows rule-based notifications or declarations under the governing rules and provisional tax authority.

Central Excise duty rates on railway rolling stock updated, substituting tariff table to specify per unit duties for listed items.
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, substitutes the existing tariff Table with a new Table that prescribes specified per unit duty rates for identified railway rolling stock. The Table lists three car DCEMU units, broad gauge and metre gauge second class coaches (including postal and luggage cum brake vans), and several types of wagons, each assigned a designated per unit duty rate, thereby altering the tariff treatment and per unit assessment for those items.

Customs exemption for capital goods components limited by certification requirement and importer undertaking to repay duty if misused.
Exempts imported components required for manufacture of specified capital goods from customs duty in excess of 30% ad valorem, subject to certification by an Additional Industrial Adviser and an importer undertaking at the time of importation to use the components for the specified purpose and to repay the difference in duty if that use condition is not met.

Customs exemption for specified capital goods: limits duty to a fixed ad valorem rate and waives additional duty.
Exempts specified capital goods used in the electronics industry, falling within Chapters 84, 85 and 90, from that portion of basic customs duty exceeding an amount calculated at the rate of 30 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act; qualification is strictly limited to the goods described in the Table accompanying the notification.

Concessional rate of duty granted to high pressure sodium vapour lamps under amended excise notification with specified ad valorem rate.
The Central Government amends a prior central excise notification to exclude high pressure sodium vapour lamps from the general "lamps" entry and to insert a new tariff entry (heading 8539.00) specifically covering high pressure sodium vapour lamps with a concessional ad valorem duty rate.

Concessional duty rate for electrical insulators excludes paper-based insulated items; excess excise duty thereby exempted.
Concessional excise treatment is provided for electrical insulators other than paper or paperboard insulators coated, impregnated or covered with plastics, by exempting so much of the duty specified in the Tariff Schedule as exceeds the amount calculated at a fifteen per cent ad valorem rate, under the executive power to grant exemptions in the public interest.

Customs duty exemption for specified electronic capital goods limits payable duty to a capped ad valorem rate on importation.
Exempts specified capital goods used in the electronics industry from customs duty in excess of a 40 percent ad valorem rate and from the additional duty leviable under the applicable statute on importation. Eligibility is limited to goods listed in the Table and falling within the designated tariff chapters; entitlement depends on correspondence to the enumerated descriptions which encompass manufacturing, testing and inspection equipment for electronic components and assemblies.

Extension of customs exemption period for specified watch components, continuing relief under section 25(1) of the Customs Act.
The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, amends Notification No. 65/87 Cus. by substituting in paragraph 2 the original expiry date with a new date, thereby extending the period of exemption for specified watch components.

Effective rate of duty on automotive gas compressors amended, revising the per compressor tariff amount under the exemption notification.
Amendment substitutes the previously specified per-unit excise amount for automotive gas compressors by revising the effective rate of duty in Notification No. 135/87 Central Excises, under powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944, thereby altering the per compressor tariff amount used for duty calculation under the exemption notification.

Specific duty rates on air conditioners set with capacity based and ad valorem rates and conditional exemptions.
Notification prescribes specific unit and ad valorem duties for compressors, air conditioners and refrigerators by tariff heading and capacity bands, provides nil or reduced rates for water coolers and hospital use subject to non resale and Chapter X procedural compliance, exempts parts used in manufacture of water coolers when Chapter X procedures apply, and directs equal apportionment of duty between cooling and condensing units of split unit air conditioners.

Customs tariff amendment revises ad valorem duty and tightens dimensional specifications for horological raw materials.
The Central Government amends Notification No. 46/85-Cus., substituting the concession rate of 25 per cent ad valorem with 30 per cent ad valorem and revising Table entries for specified horological raw materials: S. No. 3 thickness to 0.01-0.05 mm; S. No. 38 thickness up to 0.1 mm; S. No. 40 description expanded to "Aluminium alloy strips whether in coils or not" with thickness up to 0.55 mm and width up to 35 mm; S. No. 41 diameter 1.0-2.50 mm and length up to 2500 mm.

Customs exemption amendments expand covered automotive components to include steering, wiper systems, distributor assemblies and fuel pumps.
Amendment of existing customs exemption notifications substitutes the steering gear assembly entry to include collapsible and powered steering gear, steering linkage, tie rod ends and axle assembly, substitutes the wiper assembly entry to include wiper motors and washer motor assembly, and inserts schedule entries for Distributor Assembly and Fuel/Oil Pumps, thereby expanding the list of automotive components covered by the notifications.

Excise duty rates on manual typewriters revised to tiered rates by carriage-size under substituted tariff entry via section 5A notification.
Substitutes S. No. 7 of Notification No. 155/86-Central Excises with a new tariff entry for item 84.69 covering manual typewriters and prescribes tiered excise duty rates per typewriter according to carriage size categories, including a specified limitation for the smallest carriage category and a residual "others" category; enacted under section 5A by Notification No. 74/89-C.E., dated 1-3-1989.

Concessional excise duty for evaporative coolers: duty liability capped at a specified ad valorem rate under statutory authority.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, exempts evaporative type coolers in Chapter 84 from so much of the excise duty as exceeds the amount calculated at the rate of fifteen per cent ad valorem, thereby fixing a concessional excise liability capped at that ad valorem rate.

Customs duty exemption for lyophilisers enables reduced tariffs on vaccine manufacturer imports subject to certification.
Conditional exemption for imports of Lyophiliser (Freeze Drier) by vaccine manufacturers for the Government immunisation programme: duty above an amount computed at 35 per cent ad valorem is exempted and the additional duty under section 3 of the Customs Tariff Act is wholly exempt, subject to certification that the equipment is not manufactured in India and that it is required for the immunisation purpose.

Customs duty exemption for garment machinery limits payable duty and waives additional customs levy on specified imported equipment.
Exempts specified imported machinery for the garment and hosiery industry from customs duty in excess of an ad valorem cap and from the additional duty under the Customs Tariff Act, applying to the enumerated industrial sewing, stitching, cutting and related apparel-manufacturing machines when imported for use in that industry.

Concessional duty for refrigerating-appliance parts permits excise relief when used in refrigerated vehicle manufacture, subject to conditions.
Concessional excise treatment limits duty on specified refrigerating-appliance parts and compressors used in the manufacture of refrigerated vans and wagons to the amount corresponding to a fifteen per cent ad valorem rate; duties in excess of that amount are exempt, subject to Collector satisfaction that the goods are required for such manufacture and compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944.

Concessional duty for circular looms enabled to support jute mill modernisation, subject to textile ministry certification.
Exemption reduces excise duty on circular looms under Chapter 84 to an effective concessional ad valorem rate for looms supplied to jute mills, contingent on the manufacturer producing, at clearance, a certificate from a senior Ministry of Textiles officer confirming the recipient mill's coverage under the Jute Modernisation Fund Scheme.

Duty exemption for leather machinery limits customs duty above a specified ad valorem cap and waives additional duty.
Prescribes an import concession for specified machinery used in the leather processing, finishing, goods manufacturing, footwear manufacturing and apparel industries by exempting listed goods falling within relevant tariff chapters from so much of the duty of customs as exceeds an ad valorem cap and from the whole of the additional duty chargeable under the Customs Tariff Act, where such goods are imported for use in the leather industry.

Effective duty rates on ball and roller bearings set via specified ad valorem and specific duties affecting customs liability.
The Central Government, under the Customs Act, 1962, notifies exemption of that portion of customs duty in excess of amounts calculated at rates specified in an annexed Table for goods under heading 84.82. The Table prescribes effective basic duty rates for ball and roller bearings and their parts, applying headline ad valorem rates for general categories, specific per bearing duties for certain bearings by bore diameter, and combined specific-plus-ad valorem or separate ad valorem rates for other bearings and parts according to net weight or part relationship.