Exemption from additional customs duty for imported spirituous beverages and concentrates under specified tariff heading takes effect, easing imports.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, exempts liquors, spirituous beverages and compound alcoholic preparations under tariff heading 22.08 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975, when imported into India; the exemption is stated to be in the public interest and commences on 28 February 1986.

Customs exemption for alcoholic beverages limits additional duty payable to specified per litre rates on various spirit and wine categories.
The notification exempts imported goods within Chapter 22 from that portion of additional duty under the customs tariff which exceeds prescribed per litre rates for specified alcoholic beverage categories, listing distinct categories with corresponding per litre rates and stating that the exemption takes effect on 28 February 1986.

Customs exemption for most dry fruits: caps duty liability where standard or preferential tariff rates apply.
The notification exempts most dry fruits in Chapter 8 on importation, excluding Raisins, Dates, Almonds, Pistachio nuts and Betel nuts, by capping customs duty liability where the standard rate applies at an amount calculated at a specified ad valorem rate and, where a preferential rate applies, at a lower specified ad valorem rate; it takes effect from the stated commencement date in February 1986.

Customs exemption limits duty on imported pistachio nuts and dates to specified standard and preferential rates.
The Government exempts pistachio nuts and dates from that portion of customs duty in the First Schedule which exceeds the rates specified in the annexed Table, capping payable duty at the prescribed standard and preferential rates for the listed tariff sub headings; the exemption applies to imports meeting the Table descriptions and takes effect from the stated commencement date.

Customs additional duty exemption removes extra tariff on imported miscellaneous goods under the tariff schedule.
Central Government exempts goods under Chapter 99 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act when imported into India, exercising powers under sub section (1) of section 25 of the Customs Act as necessary in the public interest; the notification sets an administrative commencement date for the exemption.

Customs exemption limits ad valorem duty on unhardened gelatin imports, restricting charges above the prescribed statutory cap.
The Central Government exempts worked unhardened gelatin and articles of unhardened gelatin under sub heading 9602.00 from that portion of customs duty specified in the First Schedule which exceeds 60% ad valorem when imported; the exemption is taken in the public interest and comes into force on 28 February 1986.

Customs exemption for prefabricated buildings caps import duty at a 100% ad valorem rate, excluding stainless steel models.
The Central Government notification exempts prefabricated buildings, other than stainless steel ones, from customs duty to the extent that duty exceeds an amount calculated at the rate of 100% ad valorem when imported, subject to the referenced tariff classification and the notification's commencement date.

Customs duty exemption for listed optical, medical and measuring imports limits duty to specified ad valorem rates.
The Central Government, under sub section (1) of Section 25 of the Customs Act, exempts specified optical, photographic, medical, surgical and measuring goods imported into India from so much of the customs duty as exceeds amounts calculated at the ad valorem rates set in the Table; the Table lists tariff sub headings with prescribed reduced rates and excludes parts or accessories containing thermionic valves, transistors, similar semiconductor devices, light emitting diodes or electronic micro circuits, while parts of goods under heading 9033.00 take the duty applicable to the main instrument.

Customs exemption limits reduce duty to specified ad valorem rates for non-road tractors, mine shuttle cars and their parts.
Government exempts specified imported tractors not designed for road transport, shuttle cars for mining, and their parts from customs duty to the extent that duty exceeds the amount calculated at the stated ad valorem rates for the listed tariff headings, with the exemption operative from the notification's commencement date.

Customs exemption for specified electrical machinery: imports exempt from duty beyond prescribed rate for listed items.
Exempts specified electrical machinery and parts falling under listed tariff headings from customs duty in excess of a prescribed ad valorem rate when imported into India, covering generators, defined motors, parts, flame proof transformers and inductors, magnet blanks, certain soldering goods, high rated resistors, protective devices, circuit apparatus, carbon electrodes and insulators, with eligibility tied to use in higher capacity circuits or motors above a stated power threshold and an effective commencement date specified by the notification.

Customs exemption for specified machinery limits payable duty to specified reduced ad valorem rates on importation.
The Central Government exempts specified machinery, mechanical appliances and parts from customs duty to the extent that liability exceeds the reduced ad valorem rates listed in the Table, with each entry identifying tariff headings, descriptions, material or use based exclusions, and the applicable reduced duty rate; the exemption takes effect on the 28th day of February, 1986.

Customs duty cap for rock drilling bits limits excess duty payable above a prescribed ad valorem rate on imports.
Exemption of imported rock drilling bits under Customs Tariff headings 8207.11 and 8207.12 exempts from customs duty so much of the duty as exceeds the amount calculated at the rate of 40 per cent ad valorem; the exemption is effected under the executive power in the Customs Act and comes into force on 28 February 1986.

Customs duty exemption narrows payable import duty on specified base metals, exempting amounts above the prescribed ad valorem rate.
The Central Government, under the Customs Act, exempts imports of specified unalloyed base metals from so much of the customs duty leviable under the First Schedule to the Customs Tariff Act as is in excess of the amount calculated at the ad valorem rate specified in the notification, identifying tariff headings and listed unalloyed metals and providing a commencement date for the exemption.

Customs duty exemption for specified nickel alloy imports reduces duty only above a stated ad valorem benchmark.
The Central Government, under Section 25(1) of the Customs Act, 1962, exempts goods under heading No. 7505.22 of the Customs Tariff Act, 1975-excluding electric resistance wires of nickel chrome and other nickel alloys-from so much of the customs duty specified in the First Schedule as exceeds the amount calculated at the rate of 60 per cent ad valorem; the notification takes effect on 28 February 1986.

Customs exemption reduces import duty on specified iron and steel items to prescribed ad valorem rates for non stainless variants.
The notification exempts specified imported iron and steel articles from customs duty to the extent that duty exceeds the ad valorem rate stated for each listed tariff heading or subheading. It applies to the enumerated product descriptions (e.g., sheet pilings, track material, tubes, structures, fabricated articles and chains) limited to non stainless steel and, where noted, grades below 0.6% carbon, with distinct ad valorem rates assigned in the Table and a specified commencement date.

Customs duty exemption for specified iron and steel imports limits payable duty to prescribed ad valorem rates.
The Central Government, exercising Section 25(1) of the Customs Act, exempts specified iron and steel imports identified by First Schedule sub headings from customs duty to the extent that duty exceeds the amount computed at the ad valorem rates listed in the annexed Table. The notification caps duty liability for described remelting scrap, semi finished products, hot rolled rectangular sections, hoops and strips, bars and rods, angles and shapes, and certain hollow drill bars and rods, subject to the precise tariff classifications and dimensional or carbon content criteria set out in the Table.

Customs tariff exemptions adjust import duty rates for specified pearls, platinum scrap and current coin.
The Central Government, under Section 25(1) of the Customs Act, 1962, exempts specified imported goods from that portion of customs duty in excess of the ad valorem rate shown in the Table. The Table caps duty for real pearls (heading 7101.10), waste and scrap of platinum group metals (heading 7112.20), and current Government of India coin (heading 7118.90) by reference to the stated rates, thereby fixing the effective customs liability on import.

Duty cap limits customs duty on specified non-silk fabrics at an ad valorem rate on importation.
The Central Government exempts fabrics, other than silk fabrics falling under the stated tariff subheading, when imported into India, from that portion of the customs duty which is in excess of the amount calculated at an ad valorem rate of 100 per cent; the notification takes effect on 28 February 1986.

Customs exemption for imported combed wool limits duty liability by capping excess ad valorem charges.
Imported combed wool, excluding wool tops, under sub-headings 5105.21 and 5105.29 is exempted from customs duty to the extent that the duty exceeds the amount calculated at the rate of 60 per cent ad valorem.

Customs duty exemption for silk imports limited to prescribed reduced tariff rates and a specified per kilogram charge.
The Central Government exempts goods under the silk tariff classification from that portion of customs duty exceeding the amount calculated at the rates in the annexed Table, which prescribes ad valorem duty for silk-worm gut and a combined ad valorem plus specified specific duty per kilogram for all other silk goods; the notification also states its commencement date.