Customs exemption for aluminium imports caps additional duty to specified rates across defined tariff items.
The Government exempts specified imported aluminium goods from additional duty in excess of the ad valorem rates set out by tariff subheading: each listed subheading attracts only the corresponding prescribed rate instead of any higher additional duty otherwise leviable, covering categories such as unwrought aluminium, waste and scrap, wrought bars and rods (with differentiated rates), plates and sheets (with thickness-based differentiation for certain circles), foils (etched and others), wire, powders, pipes and tubes, castings, hollow sections and certain containers, effective from the stated commencement date.

Customs exemption for imported machinery parts subject to certification and bond to recover duties if unused.
Parts imported for initial setting up, assembly or manufacture of specified electrical plant and machinery are exempt from customs duty to the extent the duty exceeds the rate applicable to the finished article, subject to certification by prescribed industrial authorities and execution of a bond to repay the duty differential for parts not proved to have been used for the stated purpose.

Customs exemption for machinery parts - import duty capped at completed-article rate with certification and bond requirement.
Exempts specified parts required for initial setting up, assembly or manufacture of listed plants and machinery from customs duty insofar as duty exceeds the rate for the complete article, conditional on certification by specified authorities and execution of a bond to pay any difference if parts are not proved to have been used for the declared purposes; identifies applicable tariff headings and exclusions.

Customs duty exemption for specified electronic and optical imports, subject to reduced ad valorem rates and component exclusions.
The notification exempts specified imported electrical, electronic and optical goods from customs duty in excess of prescribed reduced ad valorem rates, subject to a table of applicable rates and explicit exclusions for parts and accessories containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes, electronic microcircuits or capacitors other than paper capacitors; it also states the notification's commencement date.

Exemption from additional duty: specified imported goods identified by tariff headings relieved from additional duty under customs law.
The Central Government exempts specified imported goods, identified by chapter or heading numbers in the Customs Tariff and corresponding entries in the Central Excise Tariff Schedule, from the whole of the additional duty leviable under the Customs Tariff Act when such goods are imported into India; the exemption is confined to the items listed in the Table and includes a narrow exclusion for edible mixtures or preparations of vegetable fats.

Customs exemption limits duty on imported iron and steel castings and forgings to a capped ad valorem rate.
The Central Government exempts castings and forgings of iron and steel (other than stainless steel) under specified First Schedule tariff headings from that portion of customs duty in excess of the amount calculated at the rate of 70% ad valorem when imported into India; the exemption is effected by Notification No. 91/86-Cus dated 17-2-1986 and comes into force on 28th February 1986.

Exemption of high carbon steel imports from excess customs duty under a capped ad valorem rate, with composition criteria specified.
Exemption is granted for imported products of High Carbon Steel (sub Chapter II) and Alloy Steel (sub Chapter IV) of Chapter 72 from that portion of customs duty in the First Schedule which exceeds an amount calculated at a specified ad valorem rate. High Carbon Steel is defined as steel with at least 0.60% carbon by weight and specified maximum phosphorus and sulphur contents. The notification specifies its commencement date in February 1986.

Customs exemption for iron and non alloy steel limits duty to specified reduced ad valorem rates on designated sheet forms.
Exemption fixes customs duty on imported iron and non alloy steel with under 0.6% carbon at specified reduced ad valorem rates for defined forms of sheets and plates, exempting from duty any amount in excess of those rates. Separate reduced rates apply to general sheets and plates (with specific exclusions), to sheets and plates not exceeding 5 millimetres (with specific exclusions), and to tinned sheets or plates (excluding tin plate waste). The term "sheets and plates" is defined as rolled products excluding coils for re rolling and, if rectangular, with width exceeding 500 mm.

Customs exemption for alloy and high carbon steel imports caps duty at a prescribed ad valorem rate for specified forms.
The Central Government exempts specified forms of alloy steel (excluding stainless steel) and high carbon steel within Chapter 72 from customs duty exceeding the amount calculated at a 40% ad valorem rate on import. The exemption covers iron or steel coils for re-rolling, universal plates of iron or steel, and iron or steel wire (whether or not coated but not insulated). The notification provides dimensional and compositional definitions for coils for re-rolling, universal plates, and high carbon steel, and comes into force on 28 February 1986.

High Carbon Steel exemption caps customs duty at the specified ad valorem rate, subject to defined forms and definitions.
The Central Government exempts specified forms of High Carbon Steel within Chapter 72 from customs duty to the extent that such duty exceeds the amount calculated at a specified ad valorem rate. The exemption covers listed product forms including puddled bars, ingots, blooms, billets, slabs, sheet bars and bars and rods (including wire rod and hollow mining drill steel). Definitions for High Carbon Steel and "hollow mining drill steel" are provided and the notification specifies its commencement.

Customs duty cap on iron and steel imports limits payable duty to notified ad valorem rates, subject to other exemptions.
Exempts specified iron and steel imports classified under Chapters 72 and 73 from customs duty to the extent that duty exceeds amounts calculated at the notified ad valorem rates for each listed product; a table prescribes product descriptions and corresponding rates, with explanatory definitions for certain product categories and a proviso preserving other existing exemption notifications, effective from the stated commencement date.

Customs duty exemption limits payable duty on imported ball and roller bearings to specified reduced rates under tariff heading.
Exemption notification limits customs duty on imported ball and roller bearings and their parts under the specified tariff heading by exempting duty in excess of rates set in the Table. It prescribes ad valorem rates for general categories and higher ad valorem plus specific per piece duties for defined subcategories based on bore diameter and net weight, assigns separate rates for parts, and preserves other existing notifications; the Table rates are made operative from the notified commencement date.

Customs duty cap on imported lead and zinc limits duty to the specified ad valorem rate, overriding higher tariffs.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified First Schedule tariff items for lead and zinc from so much of the customs duty as exceeds the amount calculated at the ad valorem rate set out in the Table, effectively capping duty on those imported goods at the stated ad valorem rate; a proviso preserves existing exemptions under other notifications.

Customs duty exemption for specified aluminium imports limits payable duty to stated ad valorem rates under executive tariff authority.
The Central Government exempts imported goods within listed tariff headings to the extent that duty exceeds the ad valorem rates specified in the annexed Table, setting customs duty exemption rates for categories of unwrought, wrought and fabricated aluminium and preserving any exemptions granted by other notifications.

Customs exemption limits duty on imported raw and synthetic rubber to a stated ad valorem ceiling affecting import duty liability.
Exempts imported raw and synthetic rubber products, including rubber latex, balata, guttepercha and similar natural gums, when classified under the rubber tariff headings, from customs duty to the extent that the duty exceeds the amount calculated at the 40% ad valorem rate; the exemption modifies duty incidence on those imports and includes an operative commencement date.

Customs duty exemption for imported surface active agents limits recoverable duty to a capped ad valorem rate under notification.
Exempts imported organic surface active agents and surface active preparations (other than sodium petroleum sulfonate) falling under the relevant tariff heading from so much of the customs duty as exceeds the amount calculated at a 70% ad valorem rate, thereby capping recoverable duty and specifying the commencement of the notification.

Customs exemption for specified mineral fuels removes import duty on listed petroleum products meeting defined technical criteria.
The Central Government exempts specified mineral oils and fuel products imported into India from the whole of customs duty where they fall under the customs tariff classification for mineral fuels. The notification lists motor spirit, kerosene, aviation turbine fuel, high speed diesel oil, diesel oil not elsewhere specified, and furnace oil, and sets out detailed technical definitions and test-based criteria (flash point, smoke point, viscosity, carbon residue, colour tests) to determine qualification. The exemption takes effect from the notified commencement date.

Customs exemption for specified ores, slag and ash limits assessable duty on imports to a capped ad valorem rate.
The Central Government, under section 25 of the Customs Act, 1962, exempts imported ores, slag and ash (excluding crude potassium salts) falling under specified First Schedule tariff headings from that portion of customs duty which exceeds the amount calculated at a forty percent ad valorem rate, and specifies the notification's commencement date.

Customs duty cap on metallic ores exempts duty exceeding the prescribed ad valorem rate for specified ores.
Exemption removes customs duty on Metallic ores and concentrates (excluding antimony, tungsten and zinc ores and concentrates) falling within Chapter 26 of the First Schedule to the Customs Tariff Act, limiting liable customs to the prescribed ad valorem rate and exempting any duty in excess of that rate; the measure is issued under statutory power in the public interest and has a specified commencement date.

Customs duty reduction for specified imports caps payable duty at listed reduced ad valorem rates under the notification.
The Central Government caps customs duty on specified imported goods by exempting duty in excess of amounts calculated at the reduced ad valorem rates listed against each relevant First Schedule heading or sub heading; an annexed table specifies the goods and their corresponding reduced rates. The notification preserves any existing exemptions under other notifications and states its date of commencement, thereby fixing when the reduced duty caps take effect.