Adjustment of basic duty directs substitution of ad valorem rates in specified customs exemption notifications under the Customs Act.
The Central Government, exercising powers under the Customs Act, directs amendment of specified customs exemption notifications by substituting the figures and words expressing existing ad valorem basic duty rates with the new ad valorem rates set out in the annexed Table, thereby adjusting the basic-duty component in auxiliary duty calculations for each listed notification.

Customs exemption amendment removes specified tariff entries from prior notification under Customs Act by government order.
Government amends Notification No. 231-Customs (18 August 1983) under the Customs Act by omitting Sl. No. 8 and its entries and deleting entry (ii) in column (3) against Sl. No. 63 in the Table, thereby removing those items from the exemption schedule applicable to goods imported for the electronics industry.

Exemption for small scale units limits excise liability on initial clearances through tiered concessional duty rates and conditions.
Tiered excise concession for registered small scale industry factories permits exemption or concessional duty on specified goods cleared for home consumption within prescribed aggregate value bands, with residual duty determined by alternate percentage or ad valorem bases subject to minimum ad valorem floors; applicability is conditional on registration, prior-year aggregate clearance limits, and exclusions defined in the annexure, and input credit for concessional inputs is furnished under the relevant rule at the rate otherwise applicable but for this notification.

Exemption from licensing: duty-exempt and exported goods retain licence exemption subject to a value threshold and compliance obligations.
Exemption from licensing: manufacturers of goods fully exempt from excise duty under a notification or by reason of export are exempted from a licensing rule while they remain fully exempt, but the exemption ceases when the aggregate value of clearances by a manufacturer or from any factory by manufacturers exceeds a prescribed value threshold. Export clearances count as home-consumption value for threshold calculation. Claimants must submit a prescribed declaration and undertaking initially and annually, apply for a licence if the threshold is reached, maintain prescribed records and procedures, and notify changes; a specified tariff classification is excluded from the exemption.

Customs exemption for life saving equipment expanded to include specified endotracheal, tracheostomy, cardiac and epidural catheters.
Amendment to Notification No. 208/81 expands Schedule B "Life saving equipments" by inserting items after No. 37 to include specified airway and vascular devices: endotracheal tubes of defined constructions, tracheostomy tubes in specified materials and pressure types, epidural catheters, various cardiac catheters (including balloon tipped, double human, thermodilution and PTCA types), and disposable and non disposable cannulae for major blood vessels.

Customs exemption amendment expands the notification schedule to include a broad list of medical equipment.
The Central Government amends Notification No. 80/85-Customs by inserting after Sl. No. 10 a series of entries (Sl. Nos. 11-111) listing specific medical equipments and devices across diagnostic, imaging, therapeutic and surgical categories, thereby expanding the annexed Table of the notification under the authority conferred by the Customs Act.

Special excise duty exemption for goods produced in free trade zones or export-oriented undertakings removes the levy under tariff provisions.
Notification exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking from the whole of the special duty of excise leviable under the cited sub-clause of the Finance Bill, 1986, enacted by exercise of powers under rule 8(1) of the Central Excise Rules, 1944 and the Provisional Collection of Taxes Act declaration.

Special excise duty exemption: goods in the Central Excise Tariff schedule exempted from special duty by notification.
The Central Government, exercising rulemaking power under rule 8(1) of the Central Excise Rules, 1944 and the specified Finance Bill provision given force of law by the Provisional Collection of Taxes Act, 1931, exempts goods falling in the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable under that Finance Bill provision by notification.

Ad valorem threshold reduction: select customs exemption notifications amended to lower excess-value thresholds, altering applicability.
The Central Government amends four specified customs exemption notifications by substituting the previously prescribed ad valorem percentages in the notifications' tables with a lower ad valorem figure, effecting direct textual replacements in the operative columns and serial entries that determine when excess over calculated value is subject to customs treatment.

Tariff amendment reduces ad valorem rate on raw wool under Customs Act, modifying the prior exemption rate.
The Central Government, exercising sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 64-Customs (17 March 1985) by substituting the figures and words "30 per cent ad valorem" with "20 per cent ad valorem" for raw wool (Chapter 51), thereby altering the ad valorem rate specified in the earlier exemption notification.

Exemption from special excise duty granted under rule 8 and section 47 for the specified March period.
Exemption from special duty of excise was granted by notification invoking sub rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub section (4) of section 47 of the Finance Act, 1985, exempting goods under the Central Excise Tariff Act from the whole of the special excise duty for the specified March period.

Rescission of exemption notifications under Central Excise Rules: government withdraws specified miscellaneous excise exemptions issued earlier.
The Central Government, exercising its authority under the Central Excise Rules, rescinds a series of earlier notifications that granted miscellaneous exemptions in the central excise tariff, thereby withdrawing the exemption status created by those notifications issued by various government departments.

Ad valorem duty substitution: notification replaces specified entries with an ad valorem rate for goods under the relevant tariff chapter.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 227 Customs by substituting in the Table annexed, in column (3), the words "sixty per cent ad valorem" for the entries against serial numbers 4 and 5, thereby altering the tariff treatment for goods falling under Chapter 39.

Tariff exemption threshold raised in customs notification, increasing required proportion for low density polyethylene moulding goods.
The Central Government, exercising the power under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 235-Customs (29 July 1985) by substituting the previously specified proportion with a higher proportion in the operative clause concerning Low Density Polyethylene moulding under Chapter 39, thereby altering the threshold for the exemption.

Amendment of notifications updates tariff percentages, omits schedule entries, and revises table and proviso references under excise rules.
Amendment of existing Central Excise notifications under sub rule (1) of rule 8 directs textual substitutions and deletions to adjust tariff percentages, omit schedule entries and Explanations, substitute proviso references to add a rule citation, and replace table rows to modify commodity descriptions and duty treatment, thereby altering the scope and application of specified exemptions and tariff provisions.

Exemption from additional excise duty for specified textile goods under the Additional Duties of Excise Act notified.
The notification, issued under the Central Excise Rules, 1944 and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, exempts specified excisable goods identified by listed Central Excise Tariff sub-headings from the whole of the additional duty of excise leviable under that Act, as set out in the annexed Table.

Customs tariff amendment: reclassification and new import duty entry for dimethyl terephthalate altering tariff treatment.
The government amends a prior customs notification by substituting the tariff classification at Sl. No. 5 with a different heading and by inserting a new Sl. No. 11A specifying tariff heading 2917.37 for Dimethyl terephthalate, made subject to a 140 per cent ad valorem duty, pursuant to powers under section 25(1) of the Customs Act, 1962.

Customs tariff amendment expands chemical entries and adds ad valorem duties for listed chemicals and pharmaceutical compounds.
Amendment inserts a new tariff entry for sodium hydroxide in aqueous solution with a specified rate per tonne, removes certain sub-entries and adjusts cross-references in Sl. No. 53, inserts three new entries after Sl. No. 53 covering specified pharmaceutical compounds at 60% ad valorem and terephthalic acid, its salts and dimethyl terephthalate at 150% ad valorem, and omits Sl. Nos. 60, 71, 72 and 74 along with their entries.

Excise duty exemption for specified goods produced without aid of power, excluding sandalwood oil, under central rules.
Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.

Excise duty exemption for specified refrigeration and air conditioning goods limits duty to notified rates subject to conditions.
Central Government exempts specified refrigeration and air conditioning goods from excise duty to the extent duty exceeds the rates notified in the Table, prescribing fixed per unit or ad valorem rates for gas compressors, air conditioners by capacity, coolers, refrigerators, and parts. An apportionment rule applies to split unit air conditioners. Exemptions are subject to conditions including use outside the factory requiring Chapter X compliance, concessional hospital supply conditioned on non resale for five years, and adherence to procedural rules.