Customs tariff amendment revises origin-determination schedule entries, substituting specified tariff headings to align origin rules.
Amendment to the Customs Tariff (Determination of origin of the United Arab Republic and Yugoslavia) Rules, 1976, substitutes specified tariff-heading figures in column (2) of Schedule A: serial 1 replaced by 25.10, serial 2 by 25.20, serial 3 by 25.26, and serial 4 by 27.14, with the amendment named and given a February 1986 commencement date.

Tariff classification amendment reclassifies photographic and cinematographic goods changing their customs heading for tariff application.
Amendment substitutes the tariff entry in the Table annexed to Notification No. 323 Customs (Department of Revenue and Banking), replacing the figures in column (2) for photographic or cinematographic goods with a different tariff heading, thereby revising their classification for customs purposes; the notification also states the specific date on which this substitution takes effect.

Preferential import duty rates for specified goods from Mauritius, Seychelles or Tonga subject to origin rules.
The notification exempts specified goods imported from Mauritius, Seychelles or Tonga from customs duty in excess of prescribed ad valorem rates listed in the annexed Table, conditional on the importer proving compliance with the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977 to the satisfaction of the proper officer of customs.

Customs exemption scope expanded to include additional duty under section 3, extending relief in listed notifications.
The notification substitutes the operative phrase in eleven earlier exemption notifications so that each now provides exemption from the whole of the duty of customs specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, thereby harmonising the scope of exemption across the listed notifications; the Central Government issues the amendment under its statutory power and sets a commencement date for the change.

Customs duty exemption wording updated to extend exemption to customs tariff duties and additional duty, effective as amended.
The Government substitutes the prior phrasing in nineteen listed customs notifications with unified wording exempting imports "from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975; and from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act." The amendment is made under the powers of section 25(1) of the Customs Act, 1962 and takes effect on the date specified in the notification.

Rescission of exemption notifications withdraws listed customs tariff exemptions and restores default customs regulatory treatment.
Central Government, invoking Section 25(1) of the Customs Act, 1962, rescinds specified customs exemption notifications listed in the Schedule, thereby terminating the legal effect of those miscellaneous exemption instruments and restoring the default regulatory position under the Customs Act for the goods or circumstances previously covered; the notification specifies an operative commencement date for the rescission.

Customs exemption for specified food processing and packing machinery caps ad valorem duty and waives additional duty on import.
The Central Government exempts specified goods under Chapter 84 from that portion of ad valorem customs duty in excess of an amount calculated at a ten percent ad valorem benchmark and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, when imported into India; the notification lists specific food processing and packing machines and is effective from 28 February 1986 to 31 March 1986.

Customs duty exemption for specified dry fruits limits payable duty to prescribed standard or preferential rates on import.
Exemption notification caps customs duty on specified imported dry fruits by exempting amounts in excess of sums calculated at prescribed standard or preferential rates for each listed tariff sub heading; the annexed table specifies commodities (various dates, dried figs, prunes and grapes, sultanas, and certain pomegranates) together with their standard and preferential duty ceilings expressed ad valorem or per kilogram, and states the date the notification comes into force.

Customs duty exemption for specified nuts and dried fruits limits payable duty to prescribed per kilogram rates on import.
The Central Government exempts specified almonds and raisins imported under identified First Schedule headings by capping customs duty to prescribed per-kilogram amounts: separate rates apply where the standard duty is leviable and where a preferential duty is leviable, with the exemption effective from the stated commencement date.

Customs duty exemption for imports of kernite, colemanite and specified sulphur modifies payable tariff rates under the First Schedule.
Exemption notification under the Customs Act adjusts duties on goods in Chapter 25 of the Customs Tariff by limiting customs liability to the duty rate specified in the annexed Table. The Table covers kernite (including concentrates) and colemanite (including crude calcium borate) at a reduced ad valorem rate, and sulphur of all kinds excluding insoluble sulphur at nil duty. Applicability is determined by classification under the First Schedule and the exemption operates by capping payable duty to the Table-specified rate.

Customs exemption for specified agricultural imports removes import duty on raw cashewnuts and Bedana pomegranates effective from notified date.
The Central Government exempts raw cashewnuts and the Bedana variety of pomegranates, falling within Chapter 8 of the First Schedule to the Customs Tariff Act, from the whole of the customs duty leviable on their importation, exercised in the public interest; the notification specifies a commencement date for the exemption.

Customs exemption for specified electrical goods limits duty rates on aeroplane wireless apparatus and educational records.
The Central Government exempts specified electrical goods in Chapter 85 from customs duty in excess of stated ad valorem rates: wireless transmission apparatus for permanent fitment on aeroplanes at 3% ad valorem; complete wireless receivers for permanent fitment on aeroplanes at 41/2% ad valorem; and records for talking machines used for educational purposes (other than music records) at NIL. The exemption is granted under the Customs Act as a partial limitation on duty otherwise leviable and takes effect on 28 February 1986.

Customs tariff amendment: substituted chapter/heading entries and added precise definitions to fix exemption scope.
Amendment to a customs exemption notification substitutes numerous tariff chapter or heading entries in the Table, changes the column heading to "Chapter or Heading No.", omits one serial entry, and replaces a parenthetical exclusion with a specified textual exclusion. It adds definitions of high carbon steel, coils for re-rolling, universal plates, sheets and plates, and hoop and strip to determine classification and eligibility for the substituted entries, and specifies the notification's entry into force date.

Customs duty exemption caps import tariffs for specified Chapter 90 instruments and scanners, reducing payable duty on those goods.
The Central Government exempts, for imports falling within Chapter 90, that portion of customs duty in excess of the amount calculated at the ad valorem rates specified in the Table: colour scanners for the printing industry at 60% ad valorem; measuring instruments, instruments used for measuring and checking, all medical, dental, surgical and veterinary instruments and appliances, and voltmeters for switchboards over 250 volts each at 40% ad valorem. The notification is effective from its stated commencement date in February 1986.

Customs tariff exemption: Odelea and Fundus cameras relieved from excess ad valorem duty and additional duty on import.
Odelea Camera and Fundus Camera, used for medical and surgical purposes and falling within Chapter 90 of the Customs Tariff, are exempt on import from so much of the ad valorem customs duty specified in the First Schedule as exceeds 40 per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act; the notification takes effect on 28 February 1986.

Customs exemption for milk foods for infants and invalids removes import customs duty on such canned or bottled products.
Exemption of customs duty is granted for milk foods intended for infants and invalids, including canned or bottled forms, when imported into India, by Notification No. 116/86 Cus dated 17 2 1986; such goods falling within Chapter 21 of the First Schedule to the Customs Tariff Act are exempt from the whole of the customs duty leviable under that Schedule, effective 28 February 1986.

Customs exemption for mineral fuels limits payable duty on specified imported oils to corresponding prescribed rates.
The Central Government exempts specified imported mineral fuels and petroleum products from customs duty to the extent that duty exceeds the amounts calculated at the rates specified in the notification's table. The table ties particular tariff headings to either the rate at which excise duty is leviable or to fixed ad valorem percentages and lists technical qualification criteria for certain fuels (flash point, smoke point, viscosity, carbon residue, colour) determined by prescribed tests.

Customs exemption amendment substitutes list of dye intermediates and defines 'hoops' under tariff notification for imports.
The notification amends the earlier customs exemption table by substituting serial No. 2(23) with a detailed list of specified dye intermediates and related compounds and adds an Explanation defining "hoops" as rolled rectangular-section products with specified maximum thickness and width and proportional dimensions; the amendment takes effect on the stated commencement date.

Customs duty exemption limits applied to specified machinery and computers, reducing payable duty to listed ad valorem rates on import.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified machinery and mechanical appliances from customs duty to the extent that duty exceeds amounts calculated at the ad valorem rates set in the notification; a table limits payable duty on identified tariff headings-fuel pumps for aircraft engines, gas compressors for air conditioning, self contained air conditioners, non domestic refrigerating equipment, and computers-by prescribing the corresponding ad valorem rates.

Customs duty exemption limits ad valorem liability for specified electrical equipment on import, subject to use and beneficiary conditions.
Exempts specified electrical goods under Chapter 85 from customs duty in excess of a capped ad valorem rate, subject to conditions: as to wireless and communications equipment imported for setting up a satellite-earth station and electric traffic control equipment imported for the Railways; the exemption operates by limiting duty payable to the rate shown in the notification table and specifies its commencement date.