Rescission of customs exemptions: government withdraws listed exemption notifications, with two specified notifications deferred to a later effective date.
The Central Government, under section 25(1) of the Customs Act, 1962 and section 3(3) of the Customs Tariff Act, 1975, rescinds the customs exemption notifications enumerated in the annexed Table, withdrawing those miscellaneous exemptions as necessary in the public interest. Two specified notifications (Nos. 123/95 and 124/95) are excepted by proviso and are to be rescinded only from 1 August 1996, while the remainder are rescinded with immediate effect as set out in the Table.

Effective customs duty rates capped for listed tariff items, limiting import duty to prescribed operative ad valorem rates.
The notification caps customs liability for listed tariff items by exempting imported goods from any portion of duty above the prescribed effective ad valorem rates (or nil) set out in the annexed table, specifying separate operative rates for standard and, where applicable, preferential treatment and thereby limiting assessment to those tabulated rates for the identified Chapters, headings and sub headings.

Preferential customs duty rates reduced for imports from Tonga, Seychelles and Mauritius, substituting lower tariff figures in notification.
The Central Government, invoking the Customs Act, amends Notification No. 28/95-Customs by substituting lower figures in Column (4) of the annexed table for specified serial numbers relating to goods imported from Tonga, Seychelles and Mauritius. Affected entries include serial numbers 1-3, 6, 7, 8-10, 11-12, 16-17, 18 and 19, each having their previously stated duty figures replaced by reduced figures.

Preferential rates of duty adjusted for specified imports under the Bangkok Agreement, replacing the prior tariff table.
Amendment substitutes the tariff Table in Notification No. 26/95-Customs to prescribe revised preferential rates of duty for imports from Bangladesh, Sri Lanka and Republic of Korea under the Bangkok Agreement, listing specified goods with corresponding ad valorem rates (including nil rates for certain fish and dried fish) and thereby altering tariff treatment previously provided in the 16 March 1995 notification.

Re import duty exemption for goods processed abroad after Indian manufacture, subject to identity, time and no drawback conditions.
Exemption applies to goods exported from India after a manufacturing process in India and re imported following specified external processing (coating, electroplating, polishing), relieving from customs duty and integrated tax to the extent the chargeable duty exceeds the duty calculated by treating value as the fair cost of those processes and insurance and freight both ways, subject to verification of identity, a one year re import period (subject to extension), no prior drawback or rebate claims or export under bond without duty, and no change of ownership.

Customs assessment under tariff notifies specific infrastructure and utility projects for assessment and concessional import treatment.
The Central Government notifies a range of infrastructure, energy, transport, urban development and utility projects for assessment under sub item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975, listing specific project types (pipelines, LNG terminals, port and airport development, rail and metro projects, power transmission, water supply and treatment, mechanized handling and cold chain facilities) and distinguishing drinking water supply projects from broader water supply projects by reference to intended use; the notification includes subsequent insertions and substitutions expanding the list.

Special duty exemption: specified imports with free-rate status or prior customs exemptions relieved from special customs duty.
The Central Government exempts specified imports from the whole of the special duty of customs under the cited Finance Bill provision. The exemption covers goods with Free rates in columns (4) and (5) of the First Schedule, goods wholly exempted by existing section 25 notifications, and specified gold and silver imports; each category remains subject to the conditions applicable to their Free-rate status or prior exemption notifications.

Import duty exemption for note press equipment permits duty-free importation for establishment, expansion and modernization of printing facilities.
Exemption from customs duty and additional duty under section 25(1) of the Customs Act permitted duty-free importation of specified plant, machinery, equipment, tools, spares (including insurance spares), consumables and security surveillance systems when imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for setting up new Note Press projects at Salboni and Mysore, and for expansion and modernisation of the Currency Note Press at Nasik and the Bank Note Press at Dewas.

Customs exemption for defence and security imports subject to prescribed certification and authorised use conditions only.
Customs duty exemptions apply to specified goods imported for defence, police, coast guard and designated defence programmes, covering equipment, parts, raw materials and technical data. Exemptions are conditional on import by government or authorised works centres, submission at import of lists and descriptions, and certification by prescribed officers or programme directors that goods are required, not manufactured in India and will be used only for the authorised programme; additional procedural safeguards, bonds and time bound limits apply.

Customs exemption for specified goods imported to or exported from neighbouring countries removes applicable tariff and related cesses.
Exemption relieves goods specified in the Table and falling under the First or Second Schedule of the Customs Tariff Act from the customs duties specified in the Table when imported into India from, or imported for export to, Bhutan, Nepal, Bangladesh or certain China land routes; the exemption also extends to the ancillary cesses and levies identified in the Table. The Table distinguishes goods imported for export, goods exported to Bhutan, and goods of particular origin, and subsequent notifications have amended the list of goods and the precise duty/cess descriptions.

Preferential duty exemption for Nepal-origin goods where origin and material-content certification requirements are satisfied.
Exemption from customs duty applies to specified goods imported from Nepal provided origin and content thresholds are met and certified: listed primary goods are exempt if wholly produced in Nepal; specified manufactured items require at least 55% Nepalese or Nepalese-and-Indian materials with government certification; other manufactured goods (with listed exclusions) qualify only if combined Nepalese labour, Nepalese material and Indian material content equals at least 50% of ex-factory price and a certificate of origin certified by His Majesty's Government of Nepal is produced to the satisfaction of the Assistant Commissioner of Customs.

Customs duty exemption: schedule fixes effective duty rates and conditional import relief for specified tariff items.
Notification No. 36/96-Cus sets out itemised exemptions across Chapters 1-99 by fixing effective ad valorem basic and additional duty rates for listed goods and exempting duties in excess of those rates, subject to procedural and substantive conditions in the Annexure, including declarations, certificates, bonds or undertakings, use limitations, and certification requirements tied to specific sectors, projects and lists of eligible items.

End-use exemption monitoring: concessional import duty conditioned on registration, bond, records and duty recovery with interest.
These Rules require manufacturers to register with the Assistant Commissioner of Central Excise, obtain a certificate, execute a bond with surety or security, and submit a countersigned application and undertaking to secure concessional import duty for inputs used in manufacture of excisable goods. Customs will permit the exemption on that basis and forward bill of entry details to Central Excise, which will acknowledge and monitor end-use. Manufacturers must notify receipt and keep bill-of-entry-wise accounts; misuse triggers recovery of the duty difference and interest as prescribed.

Baggage rules amendment removes clause (d) of the proviso to rule five, modifying baggage regulatory provisions.
The Baggage (Amendment) Rules, 1996, made under powers conferred by the Customs Act, effect a single operative change: the omission of clause (d) of the proviso to rule five of the Baggage Rules, 1994. The amendment is titled and takes effect on publication in the Official Gazette.

Excise exemption for cotton sewing thread limits duty to a specified ad valorem rate, reducing excess tariff burden.
Cotton sewing thread not containing synthetic staple fibre is exempted from that part of excise duty which exceeds the amount calculated at an ad valorem rate of 5%, effected by exercising statutory powers to limit duty leviable under the Central Excise Tariff to that prescribed rate for the specified goods.

Exemption for inputs used to manufacture fabrics: excise and additional duty not leviable when consumed within the factory.
Exemption applies to inputs manufactured and used within the producing factory in or in relation to the manufacture of specified fabrics, relieving such inputs from the whole excise duty and additional excise duty leviable under the Tariff Act and the Special Importance Act, with the Table specifying fabrics as final products and eligible inputs as all goods within the Tariff Schedule.

Exemption for captive consumption of Chapter 24 goods extends exemption to Chapter 24 inputs used in Chapter 24 final products.
The amendment to Notification No. 121/94-C.E. substitutes the Table to provide that all goods of Chapter 24 are exempt when captively consumed, listing Chapter 24 as the classification for both final products and inputs so that Chapter 24 inputs used for Chapter 24 final products qualify for exemption when consumed internally.

Tariff notification amendment adjusts central excise coverage for cotton and man-made fabrics, specifying exclusions by sub heading.
The Central Government directs amendment of Notifications No. 67/95-C.E. and 214/86-C.E. under section 5A(1) of the Central Excises and Salt Act, 1944, to specify covered goods: (i) goods under Chapter 24; (ii) goods under headings 36.05 or 37.06; (iii) cotton or man-made fibre fabrics in Chapters 52, 54 or 55; and (iv) cotton or man-made fibre fabrics in headings 58.01, 58.02, 58.06 (excluding sub heading 5806.20) and 60.01 or 60.02 (excluding sub heading 6002.10).

Rescission of Central Excise notifications: government revokes specified exemption notifications, with retroactive effect for select earlier entries.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt statute and, where relevant, the Additional Duties enactment, hereby withdraws the listed miscellaneous exemption notifications by reference to an annexed Table, and declares that rescission of specified entries shall be treated as effective from an earlier stated date.

Exemption from additional excise duty for specified textile goods granted, reducing effective duty on listed tariff headings.
The Central Government, invoking statutory powers, exempts specified tariff headings within Chapters 50 to 60 from the whole of the additional duty of excise levied under the Additional Duties of Excise (Textiles and Textile Articles) Act, thereby altering the effective rate of duty for the listed textile goods as set out in the annexed Table.