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Notifications
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Warehousing
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Notification amendment replaces prior Central Excise notification citation, substituting a new departmental citation and setting its commencement.
The Central Government amends an existing Central Excise notification under sub rule (2) of rule 49 and rule 139 by substituting the opening paragraph citation: the earlier departmental reference and notification number are replaced with a revised departmental citation and notification number, and a commencement clause fixes the date on which this substitution comes into force.
Warehousing
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Extension of warehousing rules: Chapter VII applied to specified excisable tariff headings, superseding prior notification.
The Central Government directs that the provisions of Chapter VII of the Central Excise Rules, 1944 shall extend to excisable goods under Heading Nos. 27.07, 27.10, 27.11, 27.12, 27.13 (except Sub heading 2713.12), 27.14 and 27.15 of the Schedule to the Central Excise Tariff Act, 1985, superseding notification No. 265/67 Central Excises and taking effect from 28th February, 1986.
Compounded levy on embroidery
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Compounded levy on embroidery clarified as additional to duties on base fabrics under specified tariff chapters.
Compounded levy on embroidery is set as a duty per metre length of such machine per shift that is in addition to the duty leviable under the specified chapters of the Central Excise Tariff on the base fabrics used in the manufacture of embroidery in the piece, in strips or in motifs. The amendment substitutes the proviso clause in the earlier notification to make this additional levy explicit.
Exports
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Amendment to exemption reference replaces prior schedule item citations with a specified tariff chapter, updating export exemptions.
The notification amends an earlier exemption notice by substituting the citation to specific First Schedule items of the Central Excises and Salt Act, 1944 with a reference to the corresponding chapter of the Central Excise Tariff Act, 1985, thereby updating the statutory cross-reference that governs export miscellaneous exemptions; the amendment is promulgated under the Central Excise Rules, 1944 and includes a specified commencement date.
Export
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Export rebate clarifies full excise duty remission for specified exports, with packing, approval, and drawback limits.
Amendment substitutes a Table specifying that most excisable goods exported outside India (excluding Nepal and Bhutan) are eligible for full duty remission with item-specific conditions: tobacco products and smoking mixtures qualify subject to packing restrictions; matches qualify if excise labels or stamps are not affixed; unused cinematograph films qualify when exported directly from the laboratory; iron and steel goods qualify except where export drawback applies. The amendment also prescribes graded rebate rates and Tea Board approval rules for package tea and exempts tea bags from the approval requirement.
2nd Amendment to Rules, 1986
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Tariff Classification Update replaces item based references with Schedule headings, altering multiple excise rules and product classifications.
This amendment replaces item based references in the Central Excise Rules, 1944 with Chapter, Heading and Sub heading references from the Schedule to the Central Excise Tariff Act, 1985 for specified goods (including tea, salt, certain oils, cellulosic spun yarn, cotton yarn and certain drugs), omits rule 56C and rules 173PP/173PPP, and updates cross references across multiple rules; it is made under section 37 of the Central Excises and Salt Act, 1944 and takes effect on the twenty eighth day of February, 1986.
Corrigendam to Notification Notification No. 5958 (F. No. 203/147/83-ITA-II), dated 28-8-84
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Name correction: prior notification amended to replace the corporate suffix and state the corrected institutional name.
A corrigendum amends a prior notification by directing that the institution's name wherever it appears in that notification be read as "Alchemic Research Centre" instead of "Alchemic Research Centre Private Limited," effecting an administrative correction to the notification's operative text.
Exchange Rate
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Exchange rate determination for Russian rouble under customs law sets the conversion basis for customs valuation and procedures.
Determines the official conversion rate for one Russian rouble into Indian currency for the purposes of section 14 of the Customs Act, 1962, prescribing rupees 12.5231 as the rate to be applied in customs conversions and superseding the earlier Ministry of Finance Department of Revenue notification.
Specified goods falling under Chapters 78 & 79
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Tariff Rate Amendment imposes uniform ad valorem duty on specified non ferrous articles, replacing the prior exemption table.
Amendment substitutes the tariff Table in Notification No. 44/83 Customs to list specified sub headings and headings within Chapters 78 and 79 of the Customs Tariff Act and prescribes an ad valorem rate against each listed tariff entry, effectuated by the Central Government under its statutory power.
Auxiliary duty
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Customs amendment adds a new Schedule entry under Customs Act powers, inserting notification reference for exemption.
The Central Government, under section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985, amended Notification No. 158-Customs (24 May 1985) by inserting a new Schedule entry: Serial No. 254 referencing Notification No. 33/86-Customs dated 7 February 1986, to follow Serial No. 253.
Commercial samples and prototypes of goods
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Exemption for commercial samples: duty relief allowed subject to value and unit limits on imports.
Exemption of bona fide commercial samples and prototypes from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3 of that Act when imported by post or in an aircraft by manufacturers of export goods, subject to: (i) value of each sample or prototype not exceeding two hundred rupees, and (ii) not more than two units of each type of sample or prototype with value within that limit being imported.
Spinning Waste [Hard Waste]
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Customs exemption for imported spinning waste caps payable duty at prescribed ad valorem ceiling on tariff heading.
Exempts imported spinning waste (hard waste) falling under the designated tariff heading from that portion of customs duty which exceeds the amount calculated at the ad valorem rate specified in the First Schedule, thereby capping the duty payable on such imports under the statutory power exercised by the Central Government.
Set-off of duty on specified goods produced out of specified duty paid inputs
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Set-off of duty allows adjustment where goods produced from duty-paid inputs are covered by substituted tariff entries.
Amendment substitutes the tariff Table entry to apply set-off treatment where goods produced from duty-paid inputs are specified as tyres, tubes and flaps and items related to motor vehicles and tractors including agricultural tractors, enabling adjustment of excise duty on such outputs under the Central Excise rule-making power.
Tyres [Tariff Item 16]
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Excise exemption for specified tyres: duty capped where conditions like OE marking and procedural compliance are met.
Notification provides excise duty exemption by capping duty on specified tyres, tubes and flaps under the First Schedule; categories include two- and three-wheeled vehicle components, powered cycles and rickshaws, tractors, cycles, and animal-drawn vehicle or hand-cart tyres. Exemptions are conditional: intended use as original equipment must be certified by an officer not below Assistant Collector, articles must carry prominent "O.E." marking where required and Chapter X procedures must be followed; animal-drawn vehicle items must bear a durable "ADV" marking; "powered cycle" is defined.
Tyres [Tariff Item 16]
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Tariff amendment: substitution of tyre size entries and specified excise rates for different tyre constructions.
The notification amends the annexed table of a prior Central Excise notification by substituting size figures for S. No. 2 and replacing S. No. 4 with a reorganised schedule that lists tyre sizes in groups A and B and prescribes distinct excise rates for rayon, nylon and radial tyres for each size subcategory, thereby changing the tariff entries and rates applicable to those motor vehicle tyres.
Notifies " Sri Sokkanathaswamy Temple, Dharapuram, Tamil Nadu (Madras) " u/s 80G
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Section 80G recognition: temple notified as place of public worship, enabling donor eligibility for deductions.
The Central Government, under the Income-tax Act, notifies Sri Sokkanathaswamy Temple, Dharapuram, Tamil Nadu, as a place of public worship of renown for purposes of Section 80G, registering the temple within the statutory framework affecting donor tax treatment and providing the administrative reference for tax records.
Specified goods goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in the prescribed manner - Section 110(1A) of Customs Act
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Specified goods disposal: classes of seized items may be promptly disposed due to perishability, hazard, depreciation, or storage constraints.
Specification under section 110(1A) of the Customs Act identifies classes of seized goods that may be promptly disposed of by the proper officer when their perishable or hazardous nature, depreciation over time, storage constraints, or high value justify accelerated disposal, and lists the specific categories in the Schedule, including electronics, precious metals and stones, drugs, currency, conveyances, batteries, software, petroleum products, woods like red sander and sandalwood, fireworks, ammunition, explosives and goods not collected after provisional release.
Customs Tariff (Amendment) Act, 1985 - Date of enforcement
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Commencement of Act: commencement date appointed for Customs Tariff Amendment Act by notification under enabling provision.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Customs Tariff (Amendment) Act, 1985, appoints the 28th day of February, 1986, as the date on which the said Act shall come into force by notification.
Additional duties of Excise (Goods of Special Importance) Amendment Act, 1985 - Date of Enforcement
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Commencement date set for Additional Duties of Excise (Goods of Special Importance) Amendment Act under section 1(2) authority.
The Central Government, exercising the statutory commencement power under sub-section (2) of section 1 of the Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1985, appoints a specific day as the date on which that Amendment Act shall come into force by formal notification, thereby bringing the Act into operation from the appointed date.
Additional duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 - Date of Enforcement
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Commencement of Additional Duties of Excise (Textiles and Textile Articles) Amendment Act appointed, fixing its coming into force date.
The Central Government, exercising the power under sub section (2) of section 1 of the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985, appoints a specific February 1986 day as the date on which the Act shall come into force by statutory notification, thereby commencing the Amendment Act under the excise tariff and miscellaneous exemptions framework.

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