Excise duty exemption for captive DEGT/DGT consumed in polyester chip manufacture; duty not required where not levied under prevailing practice.
Direction relieving payment of excise duty and special duty on Di-ethylene glycol terephthalate (DEGT) and Di-glycol terephthalate (DGT) when consumed captively in the manufacture of polyester chips, where a generally prevalent practice resulted in non-levy of those duties during the specified period; the Government directs that duties that would have been payable but for that practice shall not be required to be paid for DEGT/DGT on which duty was not levied.

Customs duty exemption for power transmission components allows reduced duty above ad valorem rate subject to certification requirements.
Exempts imported components for manufacture of power transmission systems for earth moving machinery, fork lift trucks and locomotives from that portion of customs duty in the First Schedule exceeding a specified ad valorem threshold, subject to: certification of listed components by an Industrial Adviser; a certificate that the importer is under a Ministry approved manufacturing programme; and post import certification of use within a period specified by the Assistant Collector of Customs.

Import permission for office equipment for export oriented units under OGL, subject to Board approval.
Amendment replaces serial No.10 of Notification No.13-Customs/81 to allow import of office equipments for production of export goods where permissible under the relevant Open General Licence issued under the Imports and Exports (Control) Act and to the extent allowed by the Board of Approval.

Customs amendment revises schedule and documentation for blanket advance licences, expanding import entitlement and updating input-output norms.
Amendment to the customs exemption for Blanket Advance Licence substitutes an updated policy reference, extends the permitted import period from fifteen to eighteen months, and replaces Schedule Parts C and E with structured tables: Part C lists materials and records committee-fixed input-output norms; Part E lists resultant products with cross-references to materials and import-export policy appendices, thereby clarifying material-product mappings and import entitlement specifics.

Import route restrictions for advance-licence goods limit entry and export of resultant products to specified ports and depots.
The amendment substitutes condition (e) to require that identified goods imported under Advance Licences be brought only through specified sea ports, specified airports or specified Internal Container Depots, and that exports of resultant products using those goods be effected only through the same designated seaports, airports or ICDs.

Exemption from excise duty on Rifampicin and its formulations confirms non-requirement to pay previously unlevied duty.
The Central Government directs that the whole of the excise duty otherwise payable on Rifampicin and formulations of Rifampicin with Isoniazid (INH) shall not be required to be paid in respect of such goods on which duty was not levied during 18 January 1989 to 15 May 1989 in accordance with an established practice of non-levy. The notification defines covered products as medicaments containing the bulk drugs Rifampicin and Isoniazid with therapeutically inert pharmaceutical aids, and notes that the term bulk drug has the meaning assigned in the relevant drug price control order.

Breeding-only import conditions: passports, stud-book certification and bond ensure horses are not used for racing for five years.
The amendment conditions the customs exemption for imported horses, mares, colts and fillies on a passport endorsement barring racing for five years, a clearance undertaking to furnish within four months a Stud Book Authority certificate evidencing entry in the Stud Book of India, and execution of a bond in specified form and sum obliging payment if the animals are used or sold for purposes other than breeding before the five year period lapses.

Auxiliary duty amendment adds a new schedule entry under customs notification, invoking statutory amendment powers.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (4) of section 64 of the Finance Act, 1990, amends Notification No. 180/90-Customs by inserting after Sl. No. 278 a new Sl. No. and entry in the Schedule, thereby adding a reference to the newly issued departmental notification.

Customs duty exemption for test imports enables duty-free entry for testing subject to re-export obligations and bond
Exemption is granted for goods imported for testing in Government-approved test centres from the whole of the customs duty and whole of the additional duty under section 3, subject to conditions: production of evidence of test centre approval to the Assistant Collector of Customs; declaration at import that goods are for test and re-export; re-export within one month or within a permitted extension not exceeding three months; and execution of a bond to pay duties for any quantity not proved to have been re-exported.

Exemption to marine products industry extends customs relief to specified processing, storage and aquaculture machinery under amended notification.
Amendment under the Customs Act inserts specified machinery and equipment used in the marine products industry into an existing exemption notification, extending import duty relief by adding items that include shrimp peeling and waste-separating machines; de-bleeding, brining and refining equipment; battering and frying lines; freeze-drying apparatus; prefabricated refrigerated storage; canning line machinery; prawn feed mill systems; automatic tray forming and sealing machines; and listed prawn hatcher and farming instruments.

Auxiliary duty amendment: insertion of a new customs notification entry altering the exemption schedule under delegated statutory powers.
Amendment to the Schedule of Notification No. 180/90-Customs by Notification No. 265/90-Cus dated 1-11-1990 inserts a new entry after Sl. No. 277, adding "No. 264-Customs, dated the 1st November, 1990," under authority of sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 64 of the Finance Act, 1990.

Customs exemption for uranium oxide imports: duties capped at a specified ad valorem rate and additional duty waived for reactor fuel fabrication.
Uranium oxide imports falling under Chapter 28 for fabrication of fuel elements for nuclear reactors are limited to an ad valorem duty cap and are exempted from the additional duty otherwise leviable under the customs tariff.

Excise exemption for polyester staple fibre and tow permits capped duty where manufactured from licensed imported feedstock.
The notification exempts polyester staple fibre and tow, including tops, from excise duty to the extent the duty exceeds the amount calculated at the prescribed per kilogram rate, provided such goods are manufactured from dimethyl terephthalate or terephthalic acid imported under an Advance Licence issued under the Imports (Control) Order, 1955.

Excise exemption for cement limits duty liability for cement from specified small-capacity factories, subject to certification and prior exemptions.
Exempts cement under sub-heading 2502.20 from excise duty to the extent it exceeds the amount calculated at the rate of Rs. 90 per tonne, where the cement is manufactured in factories meeting the Table's descriptions and certified capacity limits; certification must be by the State Director of Industries or the Development Commissioner for Cement, and the exemption does not apply where the manufacturer avails the exemption under Notification No. 175/86-C.E.

Excise duty on sodium hydroxide revised to a specified per tonne charge measured by sodium hydroxide content in solution.
Amendment to Notification No. 22/90-Central Excises substitutes the Table entry against S. No. 3: the column (4) entry is replaced with an excise charge of Rs. 1,300 per tonne measured on the basis of the weight of sodium hydroxide contained in aqueous solution, excluding the weight of the aqueous medium, effected under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Exchange rate amendment for Australian dollar updates notified customs valuation rate, altering schedule entry and effective from stated date.
Amendment substitutes the Schedule entry for serial No. 2 in Notification No. 61/90-NT-Cus., revising the Australian dollar rate and specifying the date from which the new rate is effective, under powers conferred by the Indian Stamps Act and the Customs Act.

Central Excise rule amendment designates Meerut and Ghaziabad collectors by substituting the relevant sub clause, effective on publication.
The Central Government, exercising powers under section 37 of the Central Excises and Salt Act, 1944, enacts the Central Excise (Tenth Amendment) Rules, 1990 to substitute sub clause (j) of clause (iia) in rule 2 of the Central Excise Rules, 1944 by expressly naming the Collector of Central Excise, North Uttar Pradesh, Meerut and the Collector of Central Excise (Appeals), Ghaziabad; the amendment comes into force on publication in the Official Gazette.

Excise duty exemption for synthetic tow consumed in manufacture of staple fibres during specified period; duty need not be paid.
The Government identified a prevailing practice under which the duty of excise on synthetic tow (heading 55.01) consumed in the manufacture of staple fibres and tops was not levied during 28 February 1986 to 31 May 1988, and directed that the whole of the duty which would otherwise have been payable on such synthetic tow shall not be required to be paid in respect of cases where duty was not levied in accordance with that practice.

Auxiliary duty amendment inserts a new serial entry into a customs exemption notification, altering the tariff schedule.
Amendment inserts a new entry into an existing customs exemption notification by adding, after serial number 103, a further serial number and entry identified as "104. No. 262-Customs, dated the 24th October, 1990," effected by Notification No. 263/90-Cus dated 24-10-1990 under the executive powers conferred by the customs and finance statutes to modify the tariff/exemption schedule.

Customs duty exemption for garment industry imports requires AEPC registration and use undertaking to retain benefit.
Exemption under section 25(1) exempts the portion of customs duty equivalent to the specified excise component and the full additional duty under section 3 for listed goods imported for use in the readymade garment or hosiery industry, subject to the importer producing an Apparel Export Promotion Council registration cum membership certificate and giving an undertaking that the goods will be used for the specified purpose and to pay, on demand, the duty differential if that use is not complied with.