Customs exemption amendments narrow applicable headings, restrict imports for food processing use and revise ad valorem duty levels.
Amendment Notification revises prior customs exemption notifications by substituting specified ad valorem duty rates, replacing a generic heading reference with specific heading numbers, restricting an exemption to imports "for use in processing/packaging of food articles," omitting certain table entries, and substituting entries to describe aseptic packaging machinery and aseptic packaging materials, bags and drums.

Excise exemption for heavy water removes the levy of excise duty specified in the tariff schedule for that product.
The Central Government exempts heavy water falling under sub-heading 2845.10 from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, by notification made under the rule-making provision of the Central Excise Rules.

Excise exemption for cosmetic and cultural products yields nil duty for kajal, sindur, alta and mahavar.
An amendment under rule 8(1) of the Central Excise Rules substitutes tariff table entries to record a nil excise rate for kajal, sindur, alta and mahavar, thereby creating an express exemption for those specified cosmetic and cultural products by altering the Table annexed to Notification No. 235/86-Central Excises.

Customs exemption amendment revises tariff entries and widens commodity composition thresholds, changing exemption eligibility parameters.
The Central Government directs substitution of specified Table entries in two prior customs exemption notifications, replacing certain per tonne tariff figures with new prescribed per tonne amounts and widening the stated nickel content range for a listed item to include lower concentrations, thereby altering the tariff relief parameters and material specification criteria that govern exemption eligibility.

Customs amendment: exclusion of iron powder by narrowing "iron or steel powders" to "steel powders" in notification.
The Central Government, citing public interest and its statutory power, amends Notification No. 151-Customs (15 July 1977) by substituting "iron or steel powders" with "steel powders" in the Table to that notification, thereby excluding iron powder from the notification's coverage.

SSI exemption amendment expands eligible procuring bodies and revises the list of exempted industrial metal goods.
Amendment expands eligible procuring bodies in Explanation V to include State Industries Corporation and State Small Industries Corporation, and alters the Annexure by omitting certain tariff entries in Items 1 and 2, adding slotted angles, slotted channels and clad flat rolled iron or steel products to Item 3, and revising Item 4 by substituting chapter references in sub item (i), expanding product headings in sub item (ii), and replacing sub item (iv) with an enlarged list of iron, steel and copper products and specified refrigerating and air conditioning appliances.

Excise exemption limits duty on specified scientific instruments to a fixed ad valorem rate, covering scientific apparatus and instruments.
The Central Government exempts specified goods under Chapter 90 from so much of excise duty as exceeds the amount calculated at the rate of 5 per cent ad valorem, listing eligible tariff headings and detailed descriptions (including various microscopes, optical and navigational instruments, demonstrational models, analysers and radiation detectors) in an annexed Table pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Customs tariff amendment updates specified goods' duty rates and unit-based exemptions under the notification schedule.
Amendment revises specified entries in prior customs exemption notifications by textual substitution, insertion and renumbering: one entry is changed to a 20% ad valorem duty; another entry is replaced with a fixed per-tonne rate; a new table item is inserted imposing a specific per-kilogram rate on goods under a designated tariff heading; and the polyvinyl chloride entry is replaced with tiered specific rates distinguishing paste or battery grade from other grades.

Customs duty reduction for polyurethane films alters exemption mechanics, limiting exempted customs and additional duty portions.
Substitutes the opening paragraph of Notification No. 54/87 Cus. to exempt only (a) that portion of the duty of customs specified in the First Schedule in excess of the amount calculated at the ad valorem rate of sixty per cent; and (b) that portion of the additional duty of customs leviable under the Customs Tariff Act in excess of forty per cent ad valorem, thereby altering the calculation of exempted duty portions for specified polyurethane films.

Excise exemption on cold storage refrigeration parts reduces duty to a specified ad valorem rate for eligible installations.
Exemption limits excise duty on parts and accessories of refrigerating and air conditioning appliances used in cold storage to an ad valorem rate of 15 per cent, subject to their being used in installations for storage and preservation of foodstuffs specified in paragraph 3 of the Cold Storage Order, 1964, and subject to following the procedure set out in Chapter X of the Central Excise Rules, 1944, under the authority of sub rule (1) of rule 8.

SSI investment threshold and exemption rate increased for refrigerating and air conditioning goods, expanding eligibility for relief.
The amendment modifies the SSI exemption notification under rule 8(1) of the Central Excise Rules, 1944 for refrigerating and air conditioning appliances and parts by substituting the prior investment ceiling with a higher ceiling and increasing the percentage rate used to compute the exemption, thereby expanding the class of small scale industrial units eligible for relief.

Increase in customs duties on specified chemicals raises import tariffs for listed substances under customs authority.
Amendment to Notification No. 136/86 Cus under sub section (1) of section 25 of the Customs Act inserts and substitutes tariff entries to reclassify specified chemicals and increase basic customs duties: new entries prescribe higher ad valorem rates for Sodium formaldehyde sulphoxylate and Sodium ferrocyanide; antibiotics/precursors (TIOC/erythromycin thiocyanate and 6 APA) receive a combined ad valorem and specific duty; Sorbitol and Formic Acid are explicitly specified; ether derivatives and acetate variants of several glycols are listed with increased ad valorem duties; and Chapter 35 goods are reassigned a revised ad valorem rate.

Duty exemption expansion for pesticide intermediates adds specific intermediates to eligible exemptions under customs notification.
Amendment expands additional duty exemption by substituting the Table in Notification No. 12/84-Cus. to revise listed goods and pesticides, and by inserting three entries-Paracumidine, Trimethyl Phosphite, and Monomethyl Aceto Acetamide-into the Schedule of Notification No. 464/86-Cus., thereby including those pesticide intermediates within the exemption framework.

Excise exemption for pesticide intermediates relieves listed chemical inputs from duty when used in pesticide manufacture.
The notification exempts the goods listed in the Annexure, falling under specified tariff chapters and used in the manufacture of pesticides, from the whole of the duty of excise; the exemption is limited to the expressly enumerated substances and contingent on their use as inputs in pesticide manufacture.

Excise duty rates on airconditioners: capacity-based specific duties established per unit for five capacity bands up to 15 tonnes.
Substitution of the tariff table entry for 8415.00 prescribes specific duties on window, split and package airconditioners by five capacity bands up to 15 tonnes, replacing the prior Sl. No. 3 and fixing a distinct specific duty per airconditioner for each capacity range.

Extension of customs concession periods: exemptions for inputs to oxoalcohol manufacture are extended to the next year-end.
Extension of customs concession periods for specified inputs used in oxoalcohol manufacture: the Central Government amends Notifications Nos. 19/85-Cus., 50/87-Cus. and 52/87-Cus. by substituting the earlier March 1988 expiry wording in paragraph 2 of each notification with the 31st day of March, 1989, thereby continuing existing concessions on alpha pinene and turpentine, soda ash and specified olefins for oxoalcohols in the public interest.

Withdrawal of customs concession on listed life saving drugs, removing specified items from the exemption schedule.
Amendment withdraws the customs concession by omitting specified items from the Schedule to Notification No. 208-81-Customs under the Heading Life Saving Drugs or Medicines; the Central Government, invoking powers under section 25(1) of the Customs Act, 1962 and acting in the public interest, directs that the listed items and their related entries be removed from the exemption list.

Excise exemption for children's films certified by the film board removes the whole duty where tariff classification and certification align.
Exemption from excise duty is granted for cinematograph films classified under the relevant tariff heading and certified as children's films by the Central Board of Film Certification, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; qualifying films are exempted from the whole of the duty of excise leviable under the Schedule to the Central Excise Tariff Act.

Excise duty exemption for photographic film rolls caps liability to specified effective rates under tariff classification.
The notification limits excise liability on photographic film rolls in the relevant tariff subheading by exempting duty in excess of the specified effective rates: jumbo cine-film rolls face a specified specific rate per unit area, while other rolls attract an effective ad valorem rate, thereby capping full tariff liability to the listed rates.

Customs amendment withdraws concessional basic duty on liquors and limits additional duty exemption to liqueurs.
The Central Government, under section 25(1) of the Customs Act, 1962, amends two notifications: Notification 44/86-Customs is modified by omitting Sl. No. 3 and its entries from the annexed Table; Notification 76/86-Customs is modified by substituting the word "liquors" with "liqueurs" in the notification, thereby altering the scope of the concessional/basic duty and additional duty exemption entries.