Customs exemption amendment revises preamble language to change duty coverage and lower the exemptive rate.
Amendments alter two customs exemption notifications by textual substitution in their preambles: the first replaces a prior limitation on relief "in excess of" a portion of the applied rate with relief "from the whole of duty of customs leviable thereon, which is specified in the First Schedule to the said Customs Tariff Act", and the second replaces the previously stated exemptive percentage with a revised lower percentage.

Double taxation avoidance between India and Myanmar: residence, permanent establishment rules and reduced source taxation for dividends, interest, royalties.
Agreement sets rules to prevent double taxation between India and Myanmar: it applies to residents and taxes on income, defines residence tie-breakers, treats business profits as taxable in the resident State except for profits attributable to a permanent establishment in the source State (with arm's-length attribution and specified deductions), caps source taxation of dividends, interest and royalties when the beneficial owner is a resident of the other State, provides methods for elimination of double taxation by credits limited to the tax attributable to foreign-source income, establishes mutual agreement and exchange-of-information procedures, non-discrimination, a limitation-of-benefits rule, and entry-into-force and termination provisions, with a Protocol clarifying construction-site thresholds, profit attribution rules and future reviews of certain articles.

Export allocation amended: exports reallocated to South Africa through PEC, replacing prior Nigeria allocation under the foreign trade policy.
The Central Government immediately amends the earlier notification by deleting the prior export allocation and substituting a new entry designating South Africa as the recipient, with exports to be made through the Public Sector Undertaking PEC; all other provisions of the earlier notification remain unchanged.

Cap on foreign currency borrowings set and parking of loan proceeds permitted pending utilisation under regulator directions.
The Regulations amend the principal FEMA borrowing/lending rules to permit borrowings in foreign exchange per borrower company per financial year up to such amounts as directed by the Reserve Bank for RBI permitted end uses; specify qualifying infrastructure sectors (power; telecommunication; railways; road including bridges; sea port and airport; industrial parks; urban infrastructure; and mining, exploration and refining); and allow the parking of loan amounts abroad or in India pending utilisation, subject to Reserve Bank directions, with specified retrospective effective dates and a clarification that no person will be adversely affected by the retrospective effect.

Special Economic Zone designation for IT/ITES establishes Gurgaon SEZ, creates Approval Committee and deems it an inland container depot.
The Central Government notifies a sector specific Special Economic Zone for Information Technology/ITES at Sector 106, Pawala Khusrupur, Gurgaon, comprising specified survey parcels totaling 11.6627 hectares, and records prior approval to M/s. Armid Developers Limited. It constitutes an Approval Committee with named ex officio members and a developer special invitee to perform functions under the SEZ Act, and appoints 16 June 2009 as the date from which the area is deemed an Inland Container Depot/Port under Section 7 of the Customs Act, 1962.

Rescission of anti-dumping duty on Vitamin C withdraws the prior notification while preserving prior actions.
The Central Government rescinds the notification imposing anti-dumping duty on Vitamin C (Notification No. 159/2003-Customs) by exercise of powers under the Customs Tariff Act and the Anti-dumping Rules, withdrawing the earlier notification as of 16 June 2009 while preserving things done or omitted to be done before rescission.

Anti-dumping duty on Vitamin C imports from China continued; specified per kilogram levy applied with exchange rate payment rules.
Definitive anti-dumping duty is imposed on imports of Vitamin C (and listed synonyms) originating in or exported from the People's Republic of China, applying a specified per kilogram levy in US dollars across listed origin/export permutations. The duty covers the tariff description specified, is effective for five years from publication unless earlier altered, must be paid in Indian currency, and conversion uses the Government specified exchange rate with the relevant date being the bill of entry presentation.

Anti-dumping duty on caprolactam extended pending statutory review, maintaining existing measures until revocation or completion of review.
The Central Government, under section 9A (sub sections (1) and (5)) of the Customs Tariff Act and rule 23 of the Anti dumping Rules, amends notification No. 109/2004 CUSTOMS by inserting paragraph 3, providing that the existing anti dumping duty on 6 Hexanelactam (epsilon caprolactam) originating in or exported from Japan, the European Union, Nigeria and Thailand shall remain in force up to and inclusive of a specified future date unless revoked earlier, pending completion of the statutory review.

Disclosure of taxpayer information: officers of or above Superintendent of Police in vigilance bureau authorised to receive information.
The Central Government specifies that, for purposes of Section 138(1)(a)(ii) of the Income-tax Act, every officer of or above the rank of Superintendent of Police in the Vigilance Bureau of Jharkhand is an authorized recipient of information respecting taxpayers, enabling rank-based disclosure from income-tax authorities to designated law-enforcement functionaries under the statutory interagency disclosure framework.

Import prohibition for toys allowed only with certificates proving conformity to recognised safety standards and accredited testing laboratories.
Imports of toys under specified ITC codes are prohibited except where consignments are accompanied by a certificate showing conformity to ASTM F963, ISO 8124 (I-III), IS 9873 (I-III) or EN 71, and by a manufacturer's Certificate of Conformance confirming representative samples were tested by an independent laboratory accredited under ILAC, MRA, with the certificate linking the toys to their period of manufacture.

Prohibition on import of mobile handsets without valid IMEI, effective immediately under amended ITC (HS) schedule.
Import of mobile handsets classified under EXIM code 8517 is prohibited if the device lacks an IMEI number or if the IMEI consists solely of zeroes; this amendment to Schedule I of the ITC (HS) Classification is effective immediately and issued in the public interest.

Import prohibition on milk products from China extended for an additional six-month period under foreign trade regulatory powers.
The Central Government, invoking powers under the Foreign Trade (Development and Regulation) Act and paragraph 2.1 of the Foreign Trade Policy, extends the prohibition on import of milk and milk products from China-including chocolates, chocolate products, candies, confectionery and food preparations with milk or milk solids-by notification for a further six-month period from 24 June 2009 and until further orders, issued in the public interest.

Customs corrigendum corrects chemical nomenclature and clarifies tariff entry wording affecting notification application.
Corrigendum amends Notification No. 109/2008-Customs (N.T.) by replacing an incorrect chemical name with the corrected chemical designation and by altering the tariff-related wording to insert specific tariff entry references and clarify which tariff entries and tariff items are intended to be affected.

E-payment authorization expands to include ICICI Bank enabling online VAT payments with CIN challan proof and banking confirmation.
Notification adds ICICI Bank, Vasant Vihar branch to the DVAT e payment scheme; online payments via the bank's website produce a 19 digit Challan Identification Number (CIN) on Part 'C', which when printed, signed, stamped and enclosed with the tax return is accepted as proof of payment. The bank must observe Information Technology Act security provisions, issue user credentials and Part 'D' stamped receipt for records, and deposited amounts are credited only after Reserve Bank confirmation with prescribed accounting windows for timing of payments.

Customs appointment powers broadened at Bagdogra allowing unloading of imports and loading of exports, clarifying airport operations.
The Central Board of Excise and Customs, under the appointment power of the Customs Act, has amended Notification No. 61/94 to substitute the Bagdogra entry so that the authorized activity reads: "Unloading of imported goods and the loading of export goods or any class of goods," as effected by Notification No. 67/2009-Customs (N.T.).

Tariff value fixation updated for edible oils and brass scrap under Customs Act, amending prior notification.
Substitutes the Table in Notification No. 36/2001-Cus (N. T.) to fix tariff values (US$ per metric tonne) for specified goods-crude palm oil, RBD palm oil, other palm oil variants, crude palmolein, RBD palmolein, other palmolein variants, crude soyabean oil, brass scrap (all grades), and poppy seeds-under the authority of sub-section (2) of section 14 of the Customs Act, 1962.

Appointment of Director General (Specific Safeguard) establishes authority to administer transitional product-specific safeguard duties under the Customs Tariff rules.
Appoints Ms. Praveen Mahajan as Director General (Specific Safeguard) under the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, exercising the rule-based power to designate the administrative head for product-specific safeguard measures and expressly superseding the earlier notification No.106/2008-Customs (N.T).

Anti-dumping duty imposed on front axle beams and steering knuckles from China, with specified per-unit duties and exchange rules.
Provisional anti-dumping duties were imposed on Front Axle Beam and Steering Knuckles for medium and heavy commercial vehicles originating in, or exported from, the People's Republic of China following a preliminary finding of dumping and material injury. The notification lists tariff items, distinguishes specific producers and exporters (including Hubei Tri-ring entities and other suppliers), and prescribes per kilogram US dollar duties for each producer/exporter combination. Duties are payable in Indian currency, effective until the specified expiry date, with the rate of exchange determined by the published Customs Act notifications and the bill of entry date as the relevant date.

Director General (Safeguard) appointment: Ms. Praveen Mahajan designated under Customs Tariff safeguard rules, superseding prior notification.
Appoints Ms. Praveen Mahajan as Director General (Safeguard) under the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, exercising the rule-based power to designate the official responsible for identifying, assessing and administering safeguard duty; the notification expressly supersedes Notification No.105/2008-Customs (N.T) dated 2nd September, 2008 for the purposes of those Rules.

Rescission of anti-dumping provisional assessment for vitrified and porcelain tiles pending new shipper review alters import assessment regime.
Rescinds a prior customs notification that had subjected imports of vitrified and porcelain tiles, other than vitrified industrial tiles, to provisional assessment pending completion of a new shipper review; the rescission withdraws that special provisional assessment regime while preserving actions or omissions effected before rescission, under powers conferred by section 9A of the Customs Tariff Act and rules 18, 20 and 22 of the Anti-dumping Rules.