Auxiliary duty amendment: insertion of a new schedule entry updates customs exemption notifications under statutory powers.
The Central Government, exercising statutory powers, amends Notification No.180/90-Customs by inserting after Sl. No. 276 a new Sl. No. 277 citing Notification No. 260/90-Customs dated 24-10-1990 into the Schedule, thereby formally incorporating that cited notification into the Schedule of No.180/90-Customs as a textual schedule insertion to the miscellaneous exemption framework for auxiliary duty.

Exemption to computer imports: conditional partial customs duty relief subject to import licence, departmental certification and export bond.
Notification No. 260/90-Cus exempts listed computer-related goods from customs duty in excess of rates specified in its Table and from additional duty under section 3, conditional on production of a valid import licence, certification by a Joint Director-level officer in the Department of Electronics that imports are under the computer software export and development policy, and a bond with bank guarantee securing an export obligation of computer software equal to 300% of the CIF value within four years, with payment of differential duty on failure; the exemption excludes Open General Licence imports and caps application software eligibility relative to other listed goods.

Declaration of warehousing station: Kundaim designated under Customs Act powers, superseding prior notification.
Kundaim in Ponda Taluka, North Goa, is declared a warehousing station under section 9 of the Customs Act, 1962, and the notification expressly supersedes notification No. 449/86-Customs dated 13th October 1986, thereby replacing the earlier designation for customs warehousing purposes.

Exchange rate amendment: Japanese yen assigned a revised customs valuation rate effective late October, altering customs conversion basis.
Amendment to the customs notification substitutes the Schedule entry for serial No. 11 by fixing the exchange rate for the Japanese yen and stipulates the date from which that rate is effective, thereby altering the currency conversion basis used for customs assessment.

Auxiliary duty amendment: insertion of a new serial entry into a customs exemption notification under delegated statutory power.
The Central Government amends Notification No. 180/90-Customs by inserting, after Sl. No. 275, a new serial entry adding Notification No. 258/90-Customs (dated 23 October 1990) to the schedule of miscellaneous exemption notifications, pursuant to delegated powers under the Customs Act and the Finance Act.

Customs exemption for repatriated motor car: duty waived subject to registration, travel and retention conditions.
Customs and additional duty exemption applies to motor cars imported by an Indian repatriate from Iraq or Kuwait via Attari, conditional on proof that the vehicle was registered in Kuwait or Iraq on or before 31 July 1990 and that the importer travelled in it before entry at Attari. The importer must declare no other car was imported under the notification, undertake not to part with the car for five years, and notify the local Assistant Collector with full particulars and produce the vehicle for verification when required. "Indian repatriate" is defined by prior residence and departure conditions with satisfactory evidence.

Excise exemption for paper used in LDPE coated manufacture confirms non-payment requirement for duties not levied by past practice.
The Government found that excise duty and an associated special duty were not levied on paper and paperboard used to manufacture LDPE coated paper or paperboard during 28 February 1986 to 4 June 1987; under section 11C it directs that the duties that would otherwise have been payable but were not levied in accordance with that practice shall not be required to be paid for such inputs.

Customs tariff amendment: changes tariff heading and raises ad valorem exemption rate for sponge iron under Customs Act powers.
Amendment to a customs exemption notification substitutes heading No. 72.03 with heading No. 72.05 and replaces the previously stated ad valorem exemption rate with a higher ad valorem rate for sponge iron, made under the powers conferred by the Customs Act to amend exemption notifications in the public interest.

Customs exemption amendment broadens covered tariff chapters and mandates Export Import Bank clearance certificate for used machinery relief.
Amendment broadens the customs concession to goods under Chapter 84, 85 or 87 and replaces condition (i) with a requirement that a certificate from the Export-Import Bank of India confirm the project for which the machinery was initially purchased has been cleared by the Bank's Working Group, as a precondition for the exemption.

Customs exemption expanded to include specified defence and public-sector enterprises under an amendment to existing notification.
The Central Government amends Notification No. 228/88-Customs by inserting seven additional entries after Sl. No. 40, thereby extending the existing customs exemption to specified defence production units and public sector enterprises pursuant to powers under the Customs Act as necessary in the public interest.

Auxiliary duty amendment inserts a new notification reference into the customs exemption schedule, modifying tariff documentation.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 182/90-Customs by inserting a new Sl. No. and entry into its Schedule to add a cross-reference to an additional customs notification, thereby modifying the Schedule of exemptions/tariff treatment.

Customs exemption for specified furskins caps ad valorem duty and waives additional duty on import.
Notification under section 25(1) of the Customs Act exempts specified Chapter 43 furskins on import by capping the payable basic customs duty at the rate of 20 per cent ad valorem and by fully exempting the additional duty leviable under section 3 of the Customs Tariff Act, 1975; applicable to white arctic fox, Persian lamb, and black-and-white rabbits.

Capital goods exemption for manufacturer-exporters with import licences, subject to certificate, bond and prescribed procedural compliance.
Exemption from excise duty is provided for capital goods supplied to a manufacturer-exporter holding an import licence under paragraph 197, subject to conditions: production to the Assistant Collector of a Chief Controller of Imports and Exports certificate and evidence of a bond with bank guarantee for the full duty amount, and compliance with rules 156A and 156B as modified by rule 173N.

Exemption for naphthalene permits duty-free treatment where manufactured from a duty-paid precursor, subject to condition.
Full excise exemption applies to naphthalene under sub heading 2902.00 when manufactured from material under sub heading 2702.40, provided duty (excise or additional customs duty as applicable) has already been paid on the 2702.40 input; the exemption removes the whole of the excise duty on the finished product conditional on that antecedent duty payment.

Customs corrigendum corrects notification references and serial designations, and designates the whole of Goa under a new serial entry.
Corrections revise cross-references and table numbering in Notification No. 15/90-Cus. (N.T.), substituting an earlier cited customs reference, replacing ordinal references with numeric designations and renumbering table entries so that items (iv), (v) and (vi) read as 4, 5 and 5A. The corrigendum further provides that the entry in column (1) of Serial No. 5A shall read "The whole of the State of Goa."

Bangkok Agreement import duty exemption limits customs duty to prescribed tariff rates, subject to origin verification.
Exemption limits the customs duty payable on imports from Bangladesh, Republic of Korea or Sri Lanka that have ratified the Bangkok Agreement to the rates specified in the annexed Table, superseding the earlier notification; entitlement is conditional on the importer proving to the Assistant Collector that the goods satisfy the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976.

Jurisdiction of income-tax authorities: Chief Commissioners may issue written orders delegating powers of specified income-tax authorities.
The Central Board of Direct Taxes authorises specified Chief Commissioners to issue written orders delegating the exercise of powers and functions of particular Income-tax authorities for specified territorial areas, persons, incomes or cases, subject to a proviso that such orders must not interfere with the discretion of Deputy Commissioners (Appeals) or Commissioners (Appeals); the notification supersedes an earlier one and comes into force on publication in the official gazette.

Warehousing station designation enables customs-controlled storage and application of the Customs Act at the notified location.
Declaration designates Village Dahali in District Nagpur, Maharashtra as a warehousing station under the authority of section 9 of the Customs Act, 1962, creating an officially recognised location for storage of dutiable goods subject to customs control and procedures.

Exemption for parts of headgear: past administrative non-levy prevents recovery of excise and special duties.
The Central Government, being satisfied that excise and special duty on parts of headgear under the relevant tariff subheading were not levied due to a prevailing administrative practice during a past period, directed that the duties which were not levied in that period shall not be required to be paid in respect of those parts of headgear, thereby relieving taxpayers from liability for such uncollected excise and special duties for the affected items.

Excise exemption for printing frames: duties not required where they were not levied during a specified past period.
The Government directed that excise duty and special duty shall not be required to be paid on printing frames under heading 84.42 where, according to a prevailing practice, those duties were not levied during a specified past period when the frames were used in factories for printing textile fabrics.