Tariff classification revisions update customs notifications by substituting HS codes and inserting entries effective from next year
Notification No. 135/2001 amends multiple prior customs exemption notifications by substituting and clarifying tariff classifications and commodity descriptions in the First Schedule to the Customs Tariff Act, 1975. The changes replace specified HS sub-headings and phrasing, insert new serial entries and associated classifications, and omit or correct listed tariff numbers as set out in the annexed Table. The amendments operate prospectively, subject to the proviso that they do not affect acts or omissions completed before the amendments come into force.

Commencement of amendment to First Schedule of Customs Tariff-operative date appointed to implement Finance Act changes.
The Central Government, under clause (b) of section 119 of the Finance Act, 2001, appoints the commencement date from which the First Schedule to the Customs Tariff Act, 1975 shall be amended in the manner specified in the Third Schedule to the Finance Act.

Anti-dumping duty on acrylic fibre imposed provisionally, with specified per kg rates and payable in domestic currency.
Provisional anti dumping duty imposed on Acrylic Fibre under sub headings 5501.30 or 5503.30 from UK, Germany, Bulgaria and Brazil, with exporter specific per kg rates prescribed under section 9A of the Customs Tariff Act and relevant anti dumping rules; duties effective until 30 June 2002 and payable in Indian currency, with the rate of exchange determined by the Ministry of Finance notification and the relevant date being the bill of entry presentation.

Anti-dumping duty on cold rolled stainless steel provisionally imposed; country-, grade- and producer-specific rates specified.
Provisional anti-dumping duty is imposed on imports of cold rolled flat products of stainless steel (width 600 mm or more) from the European Union, Japan, Canada and the United States, based on findings of dumping and injury. The notification prescribes country-, grade- and producer-specific duty rates per kilogramme with default rates for other producers/grades, requires payment in Indian currency, and directs use of Government of India exchange-rate notifications with the bill of entry date as the relevant date for conversion.

Anti-dumping duty on polyester POY imposed provisionally, specifying exporter-specific rates and payable in local currency.
Provisional imposition of anti-dumping duty on polyester Partially Oriented Yarn (sub heading 5402.42) from Turkey and Korea RP, applying exporter specific duty rates set in the annexed Table; duties are payable in Indian currency and converted using the Government of India exchange rate notification with the bill of entry date as the relevant date for conversion.

Exchange rate determination for exports sets schedule based currency conversion rates impacting export valuation and compliance.
Notification No. 64/2001 Customs (N.T.) determines specific foreign currency to Indian rupee exchange rates for conversion of export goods under the powers of Section 14 of the Customs Act, superseding the prior Notification No.59/2001 and prescribing schedule based rates to apply with effect from the stated implementation date.

Exchange rate notification: prescribed conversion rates for calculating stamp duty and customs liability on imported goods.
The Central Government prescribes exchange rates for computation of stamp duty and determines conversion rates for purposes of the Customs Act in relation to imported goods, superseding the prior notification. Two appended schedules specify per-unit and per-100-unit currency conversion rates to be applied for valuation and fiscal calculation of import-related obligations.

Defence imports exemption extended to a later effective date, altering the applicability period of the customs notification.
The Central Government, invoking its statutory power under the Customs Act, amends Notification No. 39/96-Customs by substituting the effective date stated in the Explanation to the table entry at S. No. 14, thereby extending the period during which the customs exemption for defence and internal security forces related imports applies.

Anti-dumping duty on Vitamin AB2D3K imposed; duties calculated as difference between specified amount and landed value.
An anti-dumping duty on Vitamin AB2D3K is imposed as the difference between the specified per kilogram amounts in the notification and the landed value of the imports; differing specified amounts apply by product strength and by listed exporters/producers for Thailand, Singapore and the European Union. The duty is payable in Indian currency, effective up to and inclusive of 20 June 2002. "Landed value" means the assessable value under the Customs Act, 1962 excluding certain customs duties, and the applicable exchange rate is that notified by the Ministry of Finance for the bill of entry date.

Anti-dumping duty on compact fluorescent lamps: provisional per-unit rates applied against landed value to address dumped imports.
Provisional imposition of anti-dumping duty on Compact Fluorescent Lamps from the People's Republic of China and Hong Kong following preliminary findings of increased dumped imports, injury to the domestic industry, price suppression and loss. Duties are set per unit as the difference between specified US dollar amounts in the annexed Table and the landed value of imports, are payable in Indian currency, effective until the stated expiry, and calculation rules define "landed value" and prescribe the applicable rate of exchange based on the bill of entry date.

Anti-dumping duty on thermal sensitive paper imposed provisionally to address dumped imports causing material injury to domestic industry.
Provisional anti-dumping duty is imposed on thermal sensitive paper from the Peoples' Republic of China after findings of dumped imports causing material injury. The duty applies to specified tariff classifications and to all exporters/producers from the subject country at a stated per unit rate, is payable in Indian currency, uses the Government notified rate of exchange for conversion on the bill of entry date, and remains effective until the notified expiry date.

Anti-dumping duty imposed on imports of NBR to offset dumped imports and protect the domestic industry.
The Central Government continued an anti-dumping duty on acrylonitrile butadiene rubber from Japan after findings of dumping and injury; the duty equals the difference between a specified reference amount and the assessable landed value of imports under sub-heading 4002.59, is payable in Indian currency, and uses the notified rate of exchange on the bill-of-entry date.

Anti-dumping duty revision on polyester films adjusts landed values and scope for imports, altering duty assessment.
The Central Government, under section 9A of the Customs Tariff Act and the Customs Tariff anti-dumping rules, substituted the original notification table with a revised Table I. The new table sets specified landed values and distinct grade, thickness and length ranges for packaging polyester film and polyester film excluding packaging or sun/dust controlled types, implementing the designated authority's revised price undertaking for duty assessment on imports from the subject countries.

Anti-dumping duty rescission on Hard Ferrite Ring Magnets restores normal tariff treatment for imports from China.
The Central Government, under the Customs Tariff and applicable anti-dumping rules, rescinds Notification No.103/99 Customs (6 August 1999) by Notification No.124/2001 Customs (12 December 2001), withdrawing the anti-dumping duty on Hard Ferrite Ring Magnets originating in or exported from China, while preserving the legal effect of actions taken or omitted prior to the rescission.

Anti dumping duty on Hard Ferrite Ring Magnets imposed to offset dumping by matching a reference margin over landed value.
Imposition of anti dumping duty on Hard Ferrite Ring Magnets from China P.R. follows findings that the goods were exported below normal value and caused material injury to the domestic industry. The duty, imposed under section 9A of the Customs Tariff Act and rule 23 of the Anti dumping Rules, equals the difference between a specified reference amount and the landed value per metric tonne for imports under sub heading 8505.19, payable in Indian currency and effective until the stated expiry unless extended or revoked.

Fixation of tariff values for palm oil, palmolein and brass scrap sets prescribed customs valuation basis for imports.
The Central Government, invoking powers under the Customs Act, substitutes the existing tariff value table in Notification No. 36/2001 Cus. (N.T.) with a new table prescribing tariff values in US dollars per metric tonne for crude palm oil, RBD palm oil, RBD palmolein, crude palmolein and brass scrap (all grades) for customs assessment.

Advance Licence/DEEC exemption updated to include Garhi Harsaru alongside Bhilwara and Pondicherry in multiple notifications.
The Central Government amends multiple customs miscellaneous exemption notifications under section 25 of the Customs Act to substitute references to "Bhilwara and Pondicherry" with "Bhilwara, Pondicherry and Garhi Harsaru" in specified conditions, thereby extending the textual scope of Advance Licence/DEEC import exemptions to include Garhi Harsaru in the listed notifications.

Customs appointment for airports: expands permitted unloading and loading to cover tourist charter baggage, Nepal baggage, and import/export cargo.
Amendment under clause (a) of section 7 of the Customs Act substitutes column entries to specify permitted unloading activities-baggage from tourist chartered flights, baggage imported from Nepal, and import cargo-and permitted loading activities-baggage from tourist chartered flights, baggage for export to Nepal, and export cargo.

Customs description correction clarifies that other copper articles are covered by specified Customs Tariff headings.
Corrigendum corrects the description of goods against Serial/Sub-serial No.74.16 in Notification No.50/2001-Customs(N.T.) to read as other articles made of Copper only (covered by Customs Tariff Headings 74.07 to 74.19), replacing the prior shorter wording and clarifying the tariff classification scope for that entry.

Duty drawback rates amended to revise percentages, allocations, and product specific eligibility conditions for exports.
Amendment revises General Note No.2 to reference manufacture/export under Rule 18 and Rule 19 of the Central Excise (No.2) Rules and updates the drawback table by substituting and inserting chapter entries that set revised drawback percentages, allocation between Customs and Central Excise, product specific FOB value caps, and eligibility conditions tied to CENVAT non availment and manufacture from duty free finished leather for specified textile, leather, carpet, footwear and pen products.