Partial exemption from auxiliary customs duty on specified imports reduces duty above a set ad valorem threshold.
Partial exemption is granted from the auxiliary duty of customs where that duty exceeds an ad valorem threshold of five percent of customs value; the exemption applies on importation to the specific goods and tariff chapters listed in the Table, and excludes from charge the portion of auxiliary duty above that threshold, with valuation determined under applicable customs valuation rules. The notification also defines "lubricating oil" for the exemption's purposes.

Excise duty exemption for goods manufactured in rural areas by registered cooperatives and KVIC recognized institutions subject to certification.
Exemption from central excise duty applies to specified goods manufactured in rural areas by registered co-operative societies, women's societies, KVIC/State KVIB recognized institutions, or IRDP-assisted units; the notification lists eligible goods and extends exemption to inputs used in their manufacture, while imposing assembly-in-rural-area and certification requirements for certain electronic and electrical items with specified authorities and submission timelines.

Exemption from auxiliary duty: goods exempt from basic customs duty are also exempt from auxiliary customs duty, subject to conditions.
Exemption from auxiliary duty is granted for goods wholly or partly exempt from basic customs duty by notifications listed in the Schedule; the exemption covers the whole auxiliary duty leviable under the Finance Bill provision and is subject to the same conditions, if any, that attach to the underlying customs-duty exemption.

Excise exemption limits duty on Computer Numerical Control systems to a specified ad valorem effective rate.
The Central Government exempts Computer Numerical Control systems under Chapter 85 from excise duty in excess of the amount calculated at a 5 per cent ad valorem rate, under sub rule (1) of rule 8 of the Central Excise Rules, 1944 by Notification No. 87/88 C.E. dated 1 3 1988, fixing the effective rate of duty at that ad valorem percentage.

Central Excise exemption amendment removes 'chindies', omits an explanation clause and renumbers remaining clauses under Notification change.
The amendment substitutes the words "fents, rags and chindies" with "fents and rags" in the second proviso, omits clause (a) of the Explanation, and renumbers former clauses (b) and (c) as clauses (a) and (b), respectively, effecting textual and structural changes to the notification's exemption provisions under the enabling excise rulemaking powers.

Exemption from auxiliary duty on specified imported goods preserves tariff relief for listed commodity categories upon importation.
Exemption from the whole of the auxiliary duty of customs is granted on importation for the goods enumerated in the annexed Table, identified by chapters of the First Schedule to the Customs Tariff Act. The Table enumerates specific categories-foodstuffs, edible oils and fats, fuels and petroleum products, fertilizers and minerals, raw materials and industrial inputs, printed and educational materials, precious materials and coins, machinery and instruments-and a residual Chapter 99 entry. Technical definitions and test-based criteria for fuel categories and the scope of electrical instruments delimit which imports qualify for the exemption.

Auxiliary duty exemption: government caps excess customs auxiliary duty for specified imported goods under tariff provisions.
Central Government exempts specified imported goods from that part of the auxiliary duty of customs which exceeds prescribed rates, leaving intact other notification-based exemptions. The notification fixes operative rate limits: crude petroleum at a per-tonne rate; polyvinyl chloride and copolymers at distinct per-tonne rates by grade; and all other goods subject to an ad valorem cap expressed as a percentage of value determined under Customs valuation provisions.

Tariff amendment expands covered tariff subheading in central excise notification under statutory rule, altering exemption scope.
Amendment substitutes additional tariff figures in the opening paragraph of Notification No. 48/86-Central Excises by exercise of powers under rule 8(1) of the Central Excise Rules, 1944 read with section 3(3) of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, thereby expanding the tariff classifications referenced and altering the set of items affected by the notification's exemption provisions.

Exemption exclusion: manufacturers availing polyester tow exemption are excluded from applicability of this amended notification.
The amendment states that the notification shall not apply to a manufacturer who avails of the exemption in respect of polyester tows under the separate notification, thereby excluding manufacturers benefiting from the polyester-tow exemption from the scope of the earlier notification.

Exemption to imported goods for CVD purposes: additional duty equivalent to special excise duty is not leviable on imports.
All goods covered by the First Schedule to the Customs Tariff Act, when imported into India, are exempt from that portion of the additional duty leviable under the Customs Tariff which is equivalent to the special excise duty on like goods produced or manufactured in India under the Finance Bill, the force of law of which arises from a declaration under the Provisional Collection of Taxes Act.

Basic customs duty adjustment on certain man-made fibres prescribes new substituted ad valorem and specific per unit rates.
Government amends specified exemption notifications under section 25(1) of the Customs Act to change basic customs duty rates on certain man made fibres by substituting original numeric figures in two notifications and replacing two table entries in a third notification with new composite duties combining an ad valorem component and a specific per kilogram component.

Excise duty scope: exclusion for polymer sacks and alignment of blankets and terry towels duty with fabric rates.
The notification amends the Table to exclude sacks and bags made of polymers of ethylene or propylene from a specified entry and substitutes the Serial No. 05 entry so that blankets and terry towels (heading 6301.00) attract the duty for the time being leviable on fabrics of Chapters 52, 53, 54, 55, 56, or 58 corresponding to those articles.

Small scale exemption for plastic laminated textile fabrics limits excise to specified per metre rates subject to annual caps.
Exempts specified plastic impregnated, coated, covered or laminated textile fabrics from central excise duty to the extent duty exceeds fixed per square metre rates set for each sub heading, with rates varying by base fabric and adjusted to include any duty on the base fabric where unpaid; the exemption is conditional on an annual aggregate quantity cap and a prior year aggregate value threshold, beyond which the concessional rates will not apply.

Customs tariff amendment updates yarn classifications and prescribes revised ad valorem and specific duties under public interest powers.
Amendment to the customs notification substitutes specified tariff heading numbers and replaces the original duty table. The new table classifies filament yarns and strips by material and decitex bands and prescribes differentiated duty treatments: polyester attracts a high ad valorem rate; acrylic and certain nylon categories combine ad valorem and specific per kilogram duties; viscose is subject to a lower ad valorem rate; cuprammonium is nil; and all other unspecified articles attract a general ad valorem duty.

Rescission of customs exemption notifications: government withdraws listed administrative exemptions under statutory authority for public interest.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, rescinds seventeen prior miscellaneous Customs exemption notifications issued by the Government of India in the Department of Revenue and Banking and in the Ministry of Finance (Department of Revenue) on the ground that it is necessary in the public interest, listing each rescinded notification by serial number and original date.

Excise duty on coated/laminated fabrics reduced and new entries for waste and chindies added with conditional limits.
Amendment to Notification No. 63/87-C.E. reduces specified excise rates for earlier table entries and inserts new tariff items for fabrics coated or laminated with low density polyethylene, waste of such fabrics and chindies of plastics-coated textile fabrics, with duty treatments and conditional limits on aggregate clearances for waste and chindies. An explanatory definition treats chindies as cut pieces 23 centimeters or less, including remnants and damaged pieces. The changes are made under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty exemption on acrylic fibre limits payable duty to a specified effective rate per kilogram.
The Central Government exempts acrylic fibre under the relevant tariff sub-heading from excise duty to the extent that duty exceeds the amount calculated at the stated effective rate of rupees seven and paise four per kilogram, thereby capping the excise liability for that commodity.

Customs exemption amendment removes specified table entries from prior notifications, narrowing tariff exemptions under statutory authority.
Central Government amends specified customs exemption notifications by directing omission of certain serial numbers and related entries in the Tables annexed to those notifications, thereby narrowing the scope of the previously granted tariff exemptions through administrative deletion of designated schedule items.

Rescission of amendment rules: Central Excise (9th Amendment) Rules revoked, reinstating prior regulatory position under Act.
The Central Government, exercising the enabling power under the Central Excises and Salt Act, rescinds the Central Excise (9th Amendment) Rules, 1987 (Notification No. 259/87), thereby withdrawing the amendment rules promulgated in December 1987 and restoring the regulatory position that prevailed before that amendment.

Customs tariff amendment removes specified exemption entries from a prior notification, narrowing available customs exemptions under Heading 98.01.
Notification No. 79/88 amends Notification No. 110/86-Customs by exercising sub-item (6) of Heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 and omits S. Nos. (4), (5), (9), (12), (13), (16) and (19) and the entries relating thereto, thereby removing those specified exemption entries from the prior exemption notification.