Fixation of tariff value: notification updates tariff-value table for specified edible oils, brass scrap and poppy seeds.
The Board, exercising powers under the Customs Act, substitutes the Table in Notification No. 36/2001-Cus (N.T.) with an updated Table specifying tariff values in US dollars per metric tonne for listed imports, including edible oils (with most values unchanged), and newly specified values for brass scrap (all grades) and poppy seeds.

Tax administrative redesignation expands International Taxation directors and assigns TDS powers to new regional offices.
The notification amends designation and jurisdictional entries to expand and rename specified income-tax authorities, substitutes references to Additional Directors or Joint Directors, replaces the Bangalore International Taxation Director entry to specify its territorial area and classes of persons, allocates to that office functions and powers relating to Tax Deduction at Source in respect of non-residents, foreign companies and other specified persons, and inserts a corresponding Director of Income Tax (International Taxation), Hyderabad with analogous territorial coverage and TDS powers.

Transfer pricing administration updated to reassign and expand designated officers and local transfer pricing authority.
Amendment under section 118 revises a prior notification to designate the Director General of Income tax (International Taxation), Delhi as the controlling authority and to identify Director of Income tax (Transfer Pricing), Bangalore with specified Joint Commissioner and Deputy/Assistant Commissioner posts in Bangalore; it also inserts a new entry assigning the Director of Income tax (Transfer Pricing), Hyderabad with specified Joint Commissioner and Deputy/Assistant Commissioner posts in Hyderabad as designated Transfer Pricing Officers.

Service tax refund for specified export services allowed via rate-based or document-based procedures with registration and proof requirements.
Exemption by refund is available for service tax paid on specified services used for export of goods, claimable either by applying prescribed Schedule rates to FOB value or by producing documentary proof of actual tax paid; claimants must not have taken CENVAT credit, exporters must register appropriate identification with customs (central excise registration or service tax code), claims are filed in Form A-1 (after Form A-2 if required), are subject to certification rules and monetary thresholds, and refunds may be recovered if export proceeds are not realised within the prescribed foreign exchange realisation period.

Abatement for rail transport amended to replace January with April as the operative month under the notification.
The Central Government amended Notification No. 09/2010-Service Tax by substituting the word 'January' with the word 'April' in the specified paragraph, thereby modifying the month referenced in the provision concerning the 70% abatement for transport of goods by rail under the service tax notification framework.

Service tax amendment: substitution of 'January' with 'April' in notification para affecting rail goods transport exemption.
Amendment replaces the word 'January' with the word 'April' in paragraph 2 of Notification No.08/2010-Service Tax, thereby modifying the temporal reference governing the exemption for services related to transport of specified goods by rail; the change is a targeted textual substitution and does not amend other provisions of the principal notification.

Service tax amendment substituting January with April in notification changes the calendar reference for the exemption.
An amendment to Notification No.07/2010-Service Tax, issued under section 93(1) of the Finance Act, 1994, substitutes the word 'January' with the word 'April' in paragraph 2 of the principal notification, thereby changing the calendar reference in the notification that addresses the exemption for transport of goods in containers by rail.

Tariff classification change revises HSN headings for specified tobacco products, substituting two tariff codes effective January 2012.
Amends notification No. 21/2005 by substituting HSN headings in the tariff table: 2403 10 10 is replaced by 2403 11 10 and 2403 10 90 is replaced by 2403 19 90; the changes take effect from 1 January 2012 under the powers of section 5A of the Central Excise Act, 1944 read with section 136(3) of the Finance Act, 2001.

Tariff classification change updates HSN entries in an existing central excise notification, effective from the stated commencement date.
Substitutes revised HSN entries in the Table of Notification No. 26/2001-Central Excise by replacing the column (2) entries at S. No. 2 and S. No. 4, under the powers of sub-section (1) of section 5A of the Central Excise Act, 1944 read with sub-section (3) of section 136 of the Finance Act, 2001, with the substitutions to take effect from 1st January, 2012.

Tariff code revisions update HSN classifications across central excise exemption notifications, applying from the start of the year.
Amends multiple Central Excise exemption notifications by substituting, omitting and inserting tariff/HSN entries in the Tables of specified notifications under section 5A of the Central Excise Act, thereby reclassifying goods across exemption schedules; the notification makes precise replacements of tariff item references, deletes certain serial entries and inserts new entries as listed, and takes effect from the commencement date stated in the instrument.

Tariff classification change: specified Central Excise notifications substituted with updated HSN codes effective from start of 2012.
Amendment of tariff entries substitutes specific Harmonized System of Nomenclature (HSN) codes in two existing Central Excise notifications: Notification No. 62/1995-Central Excise replaces the tariff item at S. No.16 with two HSN codes, and Notification No. 20/2005-Central Excise replaces the figures at S. Nos.4 and 5 with updated HSN figures and wording as specified. These substitutions take effect from 1st January, 2012 and are issued under the powers conferred by section 5A(1) of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise Act, 1957.

Delegation of powers: customs officers appointed as Central Excise Officers to administer service tax refund claims under specified rules.
The Central Board of Excise and Customs appoints specified customs officers as Central Excise Officers and invests them with the powers under the Central Excise Act, the Central Excise Rules and Chapter V of the Finance Act to exercise authority in relation to service tax refunds arising from the stated service-tax notification and within the territorial jurisdiction specified in the earlier customs notification.

Central Excise return filing provisions revised, omitting one proviso and rewording another to alter compliance conditions.
The Central Excise (Fifth Amendment) Rules, 2011 amend rule 12(1) of the Central Excise Rules, 2002 by omitting the second proviso and substituting the opening words of the third proviso with "Provided further that", thereby modifying the conditional provisions governing filing of central excise returns for manufacturers in the textile and garment sectors; the amendment takes effect on the stated commencement date.

Filing requirement: Assessees under the second proviso to rule 12 must file Form ER-3 quarterly return for the specified quarter.
Amendment inserts a requirement that assessees referred to in the second proviso to sub rule (1) of rule 12 must file return in Form ER-3 for the quarter beginning 1st October and ending 31st December, 2011, as an insertion after part (C) of Notification No.16/2011 Central Excise (N.T.), made under the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004.

Amendment to Central Excise notification revises HSN classification and adds a new tariff entry effective from a notified date.
The Government amends the principal central excise notification by omitting S. Nos. 135, 136 and 137 from the Table and inserting, after S. No. 143, a new S. No. 144 described as HSN 9619 covering all goods with the specified duty rate; this amendment takes effect from the notified commencement date.

Anti-dumping duty revocation removes earlier duties on imports from Saudi Arabia, omitting affected table entries.
The Central Government amended Notification No. 119/2010 Customs to revoke the anti dumping duty on subject goods originating in or exported from Saudi Arabia by omitting serial numbers 5 to 13 and their entries from the Table to the earlier notification, with the omission taking effect from the date of publication of this notification in the Official Gazette.

Customs amendment: omission of two tariff table entries from an existing exemption notification altering the exemption schedule.
The Central Government, exercising powers under the Customs Act and acting in the public interest, amends Notification No.27/2011-Customs by directing that Serial Nos. 21 and 22 and the entries relating thereto in the Table to that notification shall be omitted, thereby altering the tariff exemption schedule as published in the Gazette.

Tariff revision: substitution of the customs tariff table to implement HSN changes and deeper tariff cuts to Malaysia.
Substitutes the Table in Notification No. 53/2011-Customs with a consolidated tariff Table setting revised ad valorem and specific rates across numerous HSN/ tariff items, implementing HSN changes and deeper tariff concessions (including to Malaysia). Issued under powers of the Customs Act as necessary in the public interest, the substituted Table replaces the earlier schedule and comes into force from 1 January 2012.

Customs tariff rates amended to revise HSN classifications and implement deeper ASEAN duty cuts, effective 1 Jan 2012.
Substitutes the Table in Notification No.46/2011-Customs with a comprehensive revised tariff schedule updating HSN classifications and stipulating new import duty rates (percentage and specific duties where applicable), including deeper tariff cuts for ASEAN nations; enacted under sub-section (1) of section 25 of the Customs Act, 1962, effective 1 January 2012.

Customs duty rate reduction under the ASEAN India FTA for Brunei amends the ad valorem rate and takes effect soon.
The notification amends the preamble of Notification No.116/2010 Customs to substitute the previously stated ad valorem customs duty rate with a lower ad valorem rate for the special dispensation applicable to Brunei under the ASEAN India FTA, and declares the amendment to take effect from 1 January 2012.