Compensation cess exemption for SEZ imports: cess waived for imports made for authorised operations, including retrospective effect.
Exempts goods imported by a unit or a developer in the Special Economic Zone for authorised operations from the whole of Goods and Services Tax compensation cess leviable thereon, pursuant to powers under the Customs Act and the Customs Tariff Act. The exemption applies only to imports by SEZ units or developers for authorised operations and the notification records commencement from 15th July, 2024 with a legislative provision deeming effect from 1st July, 2017.

Customs exemption extension for defence equipment imports extended by substituting the expiry year, prolonging exemption validity.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act in public interest, amends Notification No. 19/2019 Customs by substituting the expiry year in paragraph 2 from 2024 to 2029, thereby extending the validity of the miscellaneous exemption for imports of the specified defence equipment for five additional years.

Exemption from IGST on gold and silver imports updates eligible bank lists for a specified validity period.
Amendment substitutes the Annexure entries for List 34A and List 34B in the Table to Notification No.50/2017 Customs to identify banks eligible for the exemption from IGST on imports of gold and silver under S. No. 359A; List 34A names eleven banks and List 34B names three banks, effective from 1 April 2024 to 31 March 2025.

Export duty on onions introduced, altering export controls and customs obligations for outbound shipments under amended tariff notifications.
The notification amends multiple customs tariff notifications to insert Bengal gram (desi chana) as an item with nil import duty, imposes an export duty of forty percent on onions, and extends an exemption condition for Yellow Peas where the bill of lading is issued on or before 31.10.2024; these changes to notifications 27/2011, 48/2021, 49/2021 and 64/2023 take effect from 4 May 2024.

Extension of duty-free import deadline for yellow peas to preserve exemption where bill of lading predates the revised cut-off.
The Government amended the principal customs notification to extend the terminal date in the Table for duty-free import eligibility of yellow peas, so that imports with a bill of lading issued on or before the revised cut-off remain exempt from customs duty; the amendment modifies only the date appearing in Column (4) against the relevant Table entry and does not change other conditions of the notification.

Export duty exemption for Kalanamak rice subject to specified customs routes, aggregate quantity cap, and certification requirements.
Exempts Kalanamak rice from export duty by applying a nil rate for specified tariff items when exported through designated customs stations, subject to an aggregate quantity ceiling across those stations and to submission of a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow, to the Deputy or Assistant Commissioner of Customs.

Customs tariff amendment substitutes specified tariff list entries, applying from the start of the fiscal year and affecting exemptions.
The corrigendum amends Notification No. 60/2023-Customs by substituting entries in List 34A and stipulating that the substituted entries operate with effect from the commencement of the relevant fiscal year, thereby fixing the effective date for the substitution and replacing the prior published phrasing in the Gazette.

Customs Tariff Amendment: third tranche under India UAE CEPA revises BCD, AIDC and quota schedules effective April implementation.
Amendment substitutes TABLE I, TABLE II and TABLE III of Notification No. 22/2022 Customs with updated tariff listings: TABLE I revises tariff items with corresponding Basic Customs Duty (BCD) rates; TABLE II sets selected tariff items with BCD and AIDC rates; TABLE III prescribes quota quantities, in quota tariff rates and AIDC rates with conditions. The changes are effected under section 25(1) of the Customs Act, 1962 to implement the third tranche of the India UAE CEPA and come into force on 1st April, 2024.

SWS exemption for EV imports under manufacturing promotion scheme effected by amendment to customs notification.
Amendment to Notification No. 11/2018 Customs adds, in the Table against Sl. No. 57, after item (iv) and before the words "of the Table", a new item (v) specifying column (3), sub-item (c) of item (2) of S. No. 526A, thereby extending the notification's exemption coverage to that specific tariff entry for electric passenger cars imported under the Ministry of Heavy Industries' manufacturing promotion scheme.

Customs concession for electric vehicles: specified tariff exemptions apply when imported under the MHI manufacturing scheme, subject to certification.
Prescribes concessional customs duty rates for electrically operated vehicles (heading 8703), distinguishing knocked down kits and complete imports, and provides a concessional treatment for vehicles meeting a minimum CIF threshold when imported under the Ministry of Heavy Industries' manufacturing scheme, subject to a sunset provision.

Tariff Schedule Amendment updates customs duty rates and tariff concessions under the India-Mauritius CECPA for listed goods.
The notification substitutes TABLE 1 and TABLE 2 of Notification No. 25/2021-Customs to record the fourth tranche of tariff measures under India-Mauritius CECPA: TABLE 1 lists tariff item codes with descriptions and revised applied customs duty rates, while TABLE 2 lists specified tariff items and prescribes the extent of tariff concessions as percentage reductions of the applied rates. The Central Government issues the amendment under section 25(1) of the Customs Act and specifies the notification's commencement.

Customs tariff amendment expands scope to include smart rings, shoulder bands, neck bands and ankle bands under wearable device duty rules.
The amendment substitutes the description in the Table of the principal customs notification so that the phrase "(commonly known as smart watches);" is replaced with "(commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;", thereby bringing those additional smart wearable devices within the same tariff entry and duty/exemption framework.

Customs tariff amendment adds classifications for X ray machine components, enabling specified concessional import treatment for medical equipment.
This notification amends Notification No. 50/2017-Customs by substituting the item (e) description against S. No. 563A to specify a High Frequency X Ray Generator (9022 14 10) and by inserting S. Nos. 563B, 563C and 563D to add: a High Frequency X Ray Generator (>25KHz, >=500mA) for manufacture of X ray machines (9022 14 10 referring to 9022 14 20/90); specified parts including Vertical Bucky, X Ray Tube Suspension and X Ray Grid (9022 90 90); and a Multi Leaf Collimator/Iris (9022 29 00 or 9022 90 90). Each inserted entry records a concessional tariff entry of 10%. The amendment substitutes item (e) at S. No. 564 similarly and commences on 1 April 2024.

Import duty increase for specified X ray tube tariff items takes effect under statutory amendment to the First Schedule.
The Central Government has amended the First Schedule to the Customs Tariff Act by substituting the basic duty entry for specified X ray tube tariff items in Chapter 90 with a fifteen percent rate; the notification invokes statutory powers to increase duty where immediate action is necessary and makes the amendment effective from 1 April 2024.

Customs exemption for gold imports by Reserve Bank removes customs duty and related cess on specified tariff heading.
Exemption exempts gold falling under Customs Tariff Heading 7108 from the whole of customs duty and from the Agriculture Infrastructure and Development Cess when imported into India by the Reserve Bank of India, invoked under powers in the Customs Act, 1962 and the Customs Tariff Act, 1975 as necessary in the public interest.

Customs duty reduction on frozen duck meat permitted where importers produce specified sanitary and eligibility certificates.
Amendment inserts a tariff entry for frozen meat and edible offal of ducks attracting a Basic Customs Duty of 5% and adds condition 116 requiring, at import, (a) a sanitary certificate from the designated officer per the Department of Animal Husbandry and Dairying O.M. confirming compliance with specified parameters, and (b) either a Ministry of Tourism certificate confirming three-star-or-above hotel status or a valid restricted import authorisation from the Directorate General of Foreign Trade.

Import condition for Yellow Peas requires bill of lading by specified deadline; export duty end date for parboiled rice removed.
The notification amends 55/2022-Customs by omitting S. No. 2A and deleting condition 5 in the Annexure, removing the prior temporal restriction. It also amends 64/2023-Customs to make the levy subject to a condition and substitutes the Table to require that imports of Yellow Peas (Tariff Item 0713 10 10) be accompanied by a Bill of Lading issued on or before the prescribed date. The amendments come into force the day after notification.

Exemption of AIDC on a specific 5201 subheading excludes that yarn from the Additional Import Duty under amended customs rules.
The notification amends the principal customs exemption by substituting serial number 14 to exclude tariff subheading 5201 00 25 from the Additional Import Duty, while maintaining the levy on other goods under tariff item 5201 subject to the existing staple-length exclusion; the change is enacted under Customs Act and Finance Act powers and takes effect the day after notification publication.

Customs tariff amendments add new tariff lines for turkey meat and berries with specified duties, effective shortly.
Amendment to Notification No. 50/2017-Customs inserts new tariff entries for frozen turkey meat and for cranberries and blueberries in fresh, frozen, dried and otherwise prepared forms with specified ad valorem duties; substitutes a tariff heading entry for an existing serial number; and inserts a nil-duty tariff entry for cotton of specified staple length. The changes update the schedule of duty and exemption entries in the principal notification and take effect from the notification's operative date.

Basic customs duty revision on cellular mobile phone parts imposes altered rates and clarifies input exemptions for manufacture.
The notification amends Notification No. 57/2017-Customs by substituting the BCD entry for S. No. 1 with ten percent, inserting S. No. 1A to grant nil BCD for inputs or parts for manufacture of goods at S. No. 1 subject to condition 1, and adding S. No. 6D-6J listing specified cellular mobile phone parts (covers, lenses, antennas, gaskets, sockets, screws, foams, films, conductive cloths, side key, etc.) with BCD rates of ten percent or nil and condition 1 applicability; it also omits certain items in S. No. 7 column (3).