Auxiliary customs duty exemption limits collectible duty to prescribed ceilings for crude petroleum and other imported goods.
Notification exempts specified imports from the auxiliary duty of customs to the extent that duty exceeds the ceiling rates in the annexed Table; crude petroleum is subject to a fixed tonne-based ceiling and all other goods to a value-based ceiling determined under section 14 of the Customs Act, with a proviso preserving any pre-existing exemptions under other notifications.

Rescission of customs notification under Customs Act withdraws a prior exemption as necessary in the public interest.
Notification No. 185/86-Cus dated 1-3-1986 rescinds Notification No. 184-Customs dated 22nd June 1984. The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, states it is satisfied that rescission is necessary in the public interest and formally withdraws the prior miscellaneous exemption notification issued by the Department of Revenue.

Excise duty exemption limits duty on specified Khadi and institutional goods to previously leviable rates.
Specified goods produced by Khadi and Village Industry, Government factories, and prisons, being those classifiable under the former Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944, are exempt from any Central Excise duty in excess of the duty that was leviable on them immediately before commencement of the Central Excise Tariff Act, 1985, by authority of rule 8(1) of the Central Excise Rules, 1944, as subject to prior notifications listed in Annexure II.

Excise exemption for defence supplies: complete duty relief where listed units manufacture goods for official Ministry of Defence use.
The notification exempts goods falling under the Central Excise Tariff Schedule from the whole of excise duty when manufactured by the units listed in the Annexure and supplied to the Ministry of Defence for official purposes under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Customs exemption for unmanufactured tobacco: exported consignments are relieved from the whole customs duty under government notification.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, exempts unmanufactured tobacco classified under the tariff heading for unmanufactured tobacco from the whole of the customs duty when exported from India by government notification, removing the customs levy at the point of export for goods falling within the relevant tariff heading of the Second Schedule to the Customs Tariff Act, 1975.

Amendment to Central Excise notification adds an additional notification reference to the exemption schedule for administrative integration.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, directs that wherever the phrase referencing a prior notification occurs in Notification No. 108/81-Central Excises, those words be substituted to include an additional notification reference alongside the earlier one, thereby amending the incorporated cross-references within the exemption notification by textual substitution.

Baggage tax exemption: goods under heading 98.03 brought as passenger baggage exempt from integrated tax under Customs Tariff.
The Central Government exempts goods under tariff heading 98.03 imported as passenger or crew baggage from the whole of the integrated tax levied under the Customs Tariff Act, exercising powers under the Customs Act and superseding an earlier notification; subsequent amendments have updated the referenced tax terminology.

Excise exemption for mineral waters caps payable excise duty to a specified ad valorem rate under the tariff heading.
The notification limits excise liability on mineral waters falling under the stated tariff sub heading by exempting duty in excess of the amount calculated at the prescribed ad valorem rate, creating a schedule based ceiling on duty for such classified goods.

Customs duty exemption for specified machine tools on import, limited to enumerated types and stated capacity or exclusion conditions.
The Central Government, invoking section 25(1) of the Customs Act, exempts specified machine tools imported under certain First Schedule tariff headings from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act. The exemption is confined to the enumerated machine-tool categories in the Table and is subject to the listed type, capacity and exclusion qualifications.

Customs exemption for leather shaving blades limits ad valorem duty exposure and waives additional customs duty.
The notification exempts blades for leather shaving machines under Chapter 82 from customs duty insofar as the duty specified in the First Schedule exceeds an amount calculated at a fixed ad valorem rate, and exempts them from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, while preserving any existing exemptions granted by other notifications in force.

Excise duty exemption for fertilisers grants full relief from central excise except where goods are clearly not for fertiliser use.
Exemption from central excise duty is provided for goods classified as fertilisers within the tariff chapter, removing the whole of the duty specified in the Schedule, subject to a proviso that excludes from the exemption goods that are clearly not to be used as fertilisers; the exemption is exercised under the Central Excise Rules authority.

Rescission of central excise notifications: government withdraws specified exemption notifications under rule making authority.
The Central Government, invoking the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds twenty two specified Central Excise notifications that had provided miscellaneous exemptions. The notification identifies each rescinded instrument by number and date, thereby withdrawing the prior exemption instruments issued by departments of the Ministry of Finance and related predecessor departmental titles.

Additional duty exemption for specified aluminium imports reduces extra ad valorem duty according to listed product categories.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified aluminium goods, identified by sub heading in the Schedule to the Central Excise Tariff Act, 1985, from that part of the additional duty under the Customs Tariff Act, 1975 which exceeds the ad valorem rates specified in the Table; the Table prescribes reduced additional duty rates for distinct aluminium product categories including unwrought forms, scrap, wrought bars and rods (with EC grade distinguished), angles and sections, wire, plates and sheets, foils (including a nil rate for etched or formed foil), powders, pipes and tubes, shells and blanks, hollow sections and castings.

Customs additional duty exemption for specified drug intermediates on import, removing additional duty under section 3.
Exemption of additional customs duty is granted for specified drug intermediate goods within Chapter 29 when imported into India; the Central Government, exercising statutory power under the Customs Act, exempts the listed Chapter 29 items from the additional duty leviable under section 3 of the Customs Tariff Act, 1975.

Rescinding exemptions under central excise rules removes specified table entries from a prior notification dated earlier.
Under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 68/84 Central Excises (1 March 1984) by omitting serial numbers 5, 6, 7, 10, 11 and 12 and the entries relating thereto from the Table annexed to that notification.

Central Excise amendment updates inputs-to-final-products table, substituting the prior table and omitting a paragraph, altering classification and exemptions.
Amendment omits paragraph 2 of Notification No. 95/83 and substitutes the existing Table with a new Table that pairs specified input tariff headings with designated final-product headings for excise classification and exemption purposes, including mapping starch (11.03 or 35.01) to glucose and dextrose (17.02) and petroleum coke (2713.11) to calcined petroleum coke (2713.12).

Customs exemption for sodium hydroxide solution: import consignments relieved from additional customs duty under tariff provisions.
The Central Government exempts sodium hydroxide in aqueous solution (caustic soda in lye form) falling under the specified tariff sub heading from the additional duty of customs leviable under the Customs Tariff Act when imported into India, exercising powers under the Customs Act as necessary in the public interest.

Customs ad valorem rate change modifies project imports exemption under amended notification and public interest grounds.
The Central Government, exercising powers under the Customs Act in the public interest, amends Notification No. 132/85 Customs by substituting the previously specified ad valorem rate with a higher ad valorem rate, thereby changing the tariff treatment applicable to project imports under that notification.

Modvat credit on notified inputs allowed for use against duty on specified final products, with restrictions for export zone inputs.
Specification of final products for Modvat credit permits credit of excise, special excise and additional duties paid on listed inputs when used in or in relation to manufacture of the specified final products, and allows utilisation of that credit for payment of duty on those final products or, where permitted, on the inputs themselves. Credits arising from inputs produced in free trade zones or by hundred per cent export-oriented undertakings and used in manufacture in India are restricted to an amount equivalent to the additional duty leviable on like goods.

Credit of duty on inputs permitted for notified final products, with procedural safeguards and recovery mechanisms.
A new structured scheme allows credit of specified excise or additional customs duty paid on inputs used in notified final products (Rule 57A onward), subject to exclusions (capital machinery, certain packaging, cylinders), procedural requirements (declaration, documentary evidence, Form R.G.23A accounts, monthly returns), permissible utilisation (manufacture, clearance on payment or export under bond), transitional transfer of previously allowed credits, restrictions where final products are exempt or nil-rated, and adjustment and recovery mechanisms for varied, wrongly availed or irregularly utilised credits.