Customs exemption carve-outs: specified goods excluded from relief, with import limits applying to zinc oxide from Nepal.
The Government amends an existing customs exemption notification to exclude from the exemption vanaspati, acrylic yarn, copper products under Chapter 74 and heading 85.44, and zinc oxide imported from Nepal in excess of the quantity limits specified in the Annexure to an earlier customs notification.

Customs tariff amendment inserts a new heading for golf cars altering import duty treatment and exemption entries.
The Central Government amends Notification No. 21/2002-Cus by inserting a new table entry, serial 344A, for goods described as golf cars, thereby updating the tariff schedule and specifying the import duty and exemption particulars applicable to those goods under the Table of the principal notification.

Anti-dumping duty on Vitamin C imports imposed to offset dumping and protect domestic industry, calculated against landed value.
Provisional anti-dumping duty imposed on Vitamin C (sub-heading 2936.27) imports following findings of dumping and material injury from exports originating in or exported from the United States and Canada; duty applies to all specifications and producers/exporters as per country-origin and country-export combinations, is computed as the difference between a specified per-unit dollar amount and the landed value (assessable value under the Customs Act excluding certain duties), is payable in Indian currency, and uses the Government-notified exchange rate with the bill of entry date as the relevant date.

Anti dumping duty imposed on imported sodium hydroxide from specified origins, with producer exclusions and a fixed limited duration.
Provisional anti-dumping duty is imposed on imports of Sodium Hydroxide (sub-headings 2815.11/2815.12) from specified origins and export countries, with prescribed per-metric-tonne margins in US dollars to be collected in Indian currency; a named Korean producer is excluded. Landed value is defined as assessable value under the Customs Act excluding certain tariff duties, and the exchange rate to apply is the Ministry of Finance notified rate on the bill of entry date. The duty is effective until 25 June 2003.

Anti-dumping duty imposed on Vitamin imports from China; duty equals difference from a specified reference value.
An anti dumping duty is imposed on imports of Vitamin AD3500/100 from the People's Republic of China, equal to the difference between a specified reference unit value and the landed value per kilogramme of such imports. The duty is effective from the date provisional duty was imposed and is payable in Indian currency. "Landed value" means the assessable value under the Customs Act excluding certain customs duties, and the exchange rate for calculation is the rate notified by the Government with the relevant date being presentation of the bill of entry.

Exchange rate determination for export goods prescribes specified foreign currency conversion rates and supersedes the prior notification.
The Board fixes statutory exchange rates for valuation of export goods, prescribing the conversion rates set out in Schedule I (per single unit) and Schedule II (for the multi-unit denomination) as the operative rates for export transactions; the notification supersedes the prior notification and declares the schedules' rates effective from the stated commencement date.

Exchange rate determination for imported goods sets specified currency conversion rates for customs purposes.
The Board, under the statutory power in section 14(3)(a)(i) of the Customs Act, supersedes Notification No.74/2002 and prescribes specific conversion rates for listed foreign currencies into Indian rupees in two schedules (per unit rates and a per hundred unit rate for Japanese yen), to operate from the commencement date stated and to be used for customs valuation and related statutory purposes.

Customs tariff amendment adds new entry for tetrachloropyridine with a prescribed duty rate under statutory power.
The Central Government amends an existing customs notification by inserting a new Table entry 101A to list Tetrachloropyridine and to record its prescribed customs duty rate, thereby modifying the schedule of miscellaneous exemption notifications under the statutory power conferred by the Customs Act.

Anti-dumping rescission narrows duty application on compact fluorescent lamps after prior notification was withdrawn
The Central Government, relying on powers under the Customs Tariff framework and implementing anti-dumping rules, formally rescinds the prior notification imposing anti-dumping duty on compact fluorescent lamps originating in or exported from the People's Republic of China and Hong Kong, while preserving the effect of actions taken or omissions made before the rescission.

Anti-dumping duty on CFL imports enforces exporter-specific rates and an exclusion for a named exporter without established causal link.
Definitive anti-dumping duties are imposed on Compact Fluorescent Lamps from the People's Republic of China and Hong Kong following findings of dumped exports and material injury, with an exclusion for M/s Philip & Yaming where causal link was not established. Duties are calculated as the difference between specified per-unit benchmark amounts and the assessable landed value per unit in US dollars, with exporter-specific rates listed for identified producers and a standard rate for other exporters. Duties are payable in Indian currency and are effective from the provisional imposition date, except for certain Hong Kong choke imports which take effect from this notification.

Clearance from SEZ to DTA allowed on duty payment subject to net foreign exchange achievement; exemptions for specified export entitlements.
Units in a Special Economic Zone engaged in trading may clear goods to the Domestic Tariff Area on payment of applicable customs duty, provided they cumulatively achieve Net Foreign Exchange Earnings; no duty shall be levied where such clearance is against an Advance License or a special duty-free entitlement under the Export and Import Policy, or where clearance is to other specified export-oriented zones or undertakings.

Duty drawback amendment revises All Industry Rates and links eligibility to CENVAT facility and rebate of input duties.
Amendment to Notification No. 33/2002-Cus.(N.T.) revises the General Note to include goods "manufactured or exported by availing the rebate of duty paid on materials" under rule 18, linking drawback eligibility to rebate and CENVAT treatment. It substitutes and inserts product-specific schedule entries across Chapters 52, 57, 62, 63, 64, 73 and 96, modifying descriptive classifications and prescribing revised drawback rates, f.o.b.-linked percentages, per-unit maximum caps, and specific per-kilogram rates where applicable.

Tariff values revised for specified vegetable oils and brass scrap by substituting the tariff value table under customs notification.
Amendment substitutes a revised tariff values table into Notification No. 36/2001-Cus.(NT), fixing US dollar per metric tonne tariff values for specified imports-crude palm oil, RBD palm oil, RBD palmolein, crude palmolein, brass scrap (all grades) and crude soyabean oil-by promulgation of Notification No. 79/2002-Customs (N.T.), thereby establishing the tariff valuation benchmarks for customs import valuation of those commodities.

Import valuation rule for toll processed zinc metal: dutyable value equals toll processing costs plus insurance and freight.
Insertion of tariff entry 212B for zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India, and insertion of Condition 28B. Condition 28B requires imports within one year of the export and sufficient evidence that the metal was obtained from toll smelting/processing; it prescribes that duty be levied as if the value equals the aggregate of toll smelting/processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight, both ways.

Rescission of customs tariff notification under anti-dumping rules withdraws prior exemption while preserving past actions.
The Central Government rescinds Notification No. 132/2001-Customs by issuing Notification No. 135/2002-Customs under powers conferred by the Customs Tariff Act and the Customs Tariff anti-dumping Rules, 1995, and specifies a savings provision preserving actions done or omitted before the rescission.

Anti-dumping duty on cold rolled stainless steel imposed, calculated as difference to landed value and payable locally.
Definitive anti-dumping duty is imposed on Cold Rolled Flat Products of stainless steel (width 600 mm or more) from the European Union, Japan, Canada and the United States, following findings of dumping, injury and causation. Duties are specified as exporter- and group/series-specific amounts in US$ per metric tonne and are to be calculated as the difference between the Schedule amount and the landed value of imports; "landed value" is the assessable value under the Customs Act excluding certain duties. The duty is levied with retrospective effect from the provisional duty date and is payable in Indian currency.

Jurisdictional allocation for Commissioner of Customs (Appeals) amended; entries omitted and Jamnagar substituted in the notification table.
The Central Board of Excise & Customs amends the annexed Table of an earlier notification by omitting specified serial entries and substituting a later serial entry to designate the Commissioner of Customs (Appeals), Jamnagar and the Commissioner of Customs (Preventive), Jamnagar as the offices reflected in the substituted entry.

Jurisdiction amendment: Chief Commissioners of Customs Mumbai I and II allocated specific commissioner jurisdictions for import, export and freight stations.
Amendment replaces Sl. Nos. 25 and 26 of Notification No. 14/2002-Customs (N.T.) to designate Chief Commissioner of Customs, Mumbai - I with Commissioners for General and Container Freight Station Mulund, Mumbai and Mumbai (Export) and (Import), and to designate Chief Commissioner of Customs, Mumbai - II with Commissioners for (Import) Nhava Sheva, (Export) Nhava Sheva and Aircargo (Import) and (Export) Mumbai.

Customs exemption for defence programme imports requires designated importers and dual certification before clearance, with a time limit.
A customs duty exemption is provided for specified machinery, equipment, software, components, spares, tools, raw materials and consumables imported for the SAMYUKTA Programme, subject to import by designated works centres, government agencies or PSUs and production at import of a certified list: (1) certified by the Programme Director or Associate Programme Director confirming necessity for the Programme, exclusive use for the Programme and non-availability in India; and (2) certified by an Under Secretary that the imports are authorized by the Ministry of Defence. The exemption ceases on or after 1 April 2003.

Tariff values fixation amended to set specified US dollar per metric tonne for palm oils, brass scrap and soybean oil.
The Board, under the Customs Act, substitutes the table in Notification No. 36/2001 Cus. (N.T.) with a new table fixing tariff values in US$ per metric tonne for Crude Palm Oil, RBD Palm Oil, RBD Palmolein, Crude Palmolein, Brass Scrap (all grades) and Crude Soyabean Oil, thereby establishing the import valuation reference amounts for those commodities.