Correction to Customs notification citation updates referenced notification and deletes the accompanying footnote from the original text.
The corrigendum to Notification No. 116/2004-Customs substitutes the originally cited prior notification throughout the text by directing that the alternate notification citation be read in its place, and it deletes the footnote that accompanied the original notification.

Customs exemption for components used in static converters for data processing machines extends duty relief to specified electronic inputs.
Amendment inserts exemption entry 300A into Notification No. 21/2002-Customs to extend concessional treatment for specified inputs used in the manufacture of static converters for automatic data processing machines and units of heading 8471, listing populated printed circuit boards, transformers, goods under sub heading 8504 90, SMF batteries, and enamelled copper wire; enacted under section 25(1) of the Customs Act, 1962 and effective from the first day of January, 2005.

Customs duty reduction: tariff entry for specified iron and steel products amended, lowering duty with effect from the notified date.
The Central Government amends notification No. 5/2004 Customs by substituting the entry "72" in column (2) against S.No. 343 of the Table, thereby changing the tariff entry applicable to specified iron and steel products, including seconds and defectives. The amendment is effected by Notification No. 118/2004 Customs and is declared to come into force on the 1st day of January, 2005.

Anti-dumping duty on acrylic fibre imposed to offset dumped imports, calculated against landed value and payable in local currency.
Imposition of an anti-dumping duty on imports of acrylic fibre of all deniers originating in or exported from Belarus, fixed as the difference between a specified reference amount per metric tonne and the landed value of the imported goods, denominated in US dollars but payable in Indian currency. The notification defines "landed value" as the assessable value under the Customs Act excluding certain duties, prescribes use of the government-notified exchange rate on the bill-of-entry date for conversion, and specifies tariff items, scope by country of origin/export, and the period of validity.

Exchange rate determination sets new export currency conversion rates under Customs Act, affecting export valuation and compliance.
The Board, exercising powers under Customs Act, 1962, superseded a prior notification and determined, with effect from 1 January 2005, the rates of exchange for specified foreign currencies for purposes of export goods; the prescribed rates are set out in Schedule I (major currencies) and Schedule II (Japanese Yen).

Exchange Rate Determination for imported goods fixed under customs notification, setting conversion rates for foreign currencies.
The Board fixes exchange rates for conversion of each foreign currency listed in the appended Schedules into Indian currency or vice versa, with the rates specified in the corresponding schedule entries taking effect from the stated operative date; the notification supersedes the prior notification and applies for customs purposes relating to imported goods.

Anti-dumping duty continuation on sodium cyanide extended pending sunset review, amending prior notification to prolong duty period.
The Central Government, invoking Customs Tariff Act provisions and the anti-dumping rules, amends the principal notification to extend the operative period of the anti-dumping duty on sodium cyanide pending completion of a sunset review initiated by the designated authority, thereby maintaining the duty until the review's outcome.

Adjudication appointment: Commissioner designated to adjudicate show cause notices relating to Koatex Infrastructure under Customs Act authority.
The Central Board of Excise and Customs designates the Commissioner of Customs (Adjudication), Mumbai to act as Commissioner of Customs for Jamnagar, Mumbai and Air Cargo Complex, Mumbai for the sole purpose of adjudicating show cause notices issued to M/s. Koatex Infrastructure Ltd and others under the authority of sub section (1) of section 4 of the Customs Act, thereby centralizing responsibility for those adjudications in a single named officer.

Appointment of Adjudicating Authority: Commissioner designated to adjudicate a show-cause notice issued by revenue intelligence.
The Central Board of Excise and Customs designates the Commissioner of Central Excise (Adjudication), Air Cargo Complex, New Delhi, to act as the adjudicating authority in multiple commissionerate and port capacities for the purpose of adjudicating a show-cause notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, in respect of matters relating to M/s. Vikrant Overseas and others, thereby establishing a Common Adjudicating Authority limited to that specified case.

Appointment of Adjudicating Authority: Commissioner designated to centralize adjudication of Customs show cause notices in specified matters.
The Commissioner of Central Excise (Adjudication), New Customs House, New Delhi is designated to act as the Commissioners of Customs and Commissioner of Central Excise at specified ports and depots for the sole purpose of adjudicating the Show Cause Notices issued to M/s. Bhagwati Components Manufacturing Co. Ltd and others, thereby centralizing authority to hear and decide the matters referred by the Directorate of Revenue Intelligence.

Appointment of Adjudicating Authority: Commissioner authorized to adjudicate DRI show cause notices in the specified case.
The Central Board of Excise and Customs appoints the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi, to act as the commissioners of the listed customs and central excise jurisdictions for the sole purpose of adjudicating the identified show-cause notices issued by the revenue intelligence unit, centralising adjudicatory responsibility and enabling one officer to perform adjudicatory functions across those jurisdictions for the specified case.

Appointment of adjudicating commissioners under Customs Act centralises adjudication of DRI show cause notices involving specified importers.
The Central Board of Excise and Customs, invoking sub-section (1) of section 4 of the Customs Act, 1962, appoints the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi to act as specified Commissioners of Customs and Central Excise (including ICD Tughlakabad, Port Kolkata, Kandla, Faridabad and Vishakhapatnam-II) solely for adjudication of matters arising from the show cause notice issued to specified importers.

Appointment of Adjudicating Authority: Commissioner assigned to adjudicate specified customs show cause notices arising from DRI investigations.
The Central Board of Excise and Customs designates the Commissioner of Customs, Goa to act as Commissioner of Customs (Exports), Jawaharlal Nehru Custom House, solely to adjudicate specified show cause notices issued to two named exporters by the Directorate of Revenue Intelligence, Goa Regional Unit, thereby reallocating proper officer responsibility for those proceedings under the Customs Act.

Adjudicating authority appointment: Commissioner designated to decide specified customs show cause notices against an exporter.
The Central Board of Excise and Customs appointed the Commissioner of Customs, Jaipur to act as Commissioner of Customs (Export Promotion), New Customs House, Mumbai and as Commissioner of Customs, Air Cargo Complex, New Customs House, New Delhi for adjudicating Show Cause Notices issued to M/s Kansara Modler Limited, superseding an earlier notification except for prior actions, and limited to the three specified notices originating from the named customs formations.

Exchange rate revision for Canadian dollar affects valuation of export goods; notified rate applied to customs export assessments.
The Board amended the export Notification by substituting the Schedule entry for the Canadian dollar to specify a new rate of exchange and directed that the revised rate be applied to valuation of export goods, operative from 23rd December, 2004.

Exchange rate adjustment for Canadian Dollar reduces customs valuation for imported goods, altering import duty calculation for affected shipments.
Amendment to the customs notification substitutes the Schedule-I entry for the Canadian Dollar, prescribing a new rupee equivalence to be used for customs valuation of imported goods, effective from the stated date; this administrative change updates the foreign-currency-to-rupee conversion applied at import clearance.

Repeal of customs and excise enactments with broad savings for accrued rights, liabilities, proceedings, and existing legal effects.
The Customs and Central Excise Laws (Repeal) Act, 2004 repeals the enactments listed in the Schedule, including laws relating to additional duties of excise and customs, special excise duty, retrospective exemption, the Customs and Excise Revenues Appellate Tribunal, and an amending enactment concerning customs and central excise laws. A broad savings clause preserves prior acts, rights, liabilities, obligations, remedies, proceedings, indemnities, principles of law, and existing jurisdiction, practice, procedure, usage, privilege, restriction, exemption, office, or appointment, while leaving section 6 of the General Clauses Act, 1897 unaffected.

Rescission of customs notification under Customs Tariff Act revokes prior anti dumping exemption while preserving actions taken earlier.
The Central Government, invoking section 9A(1) of the Customs Tariff Act read with rules 18 and 23 of the Anti dumping Rules, rescinds the earlier customs notification issued in January 1999, terminating its continuing effect while expressly leaving intact actions or omissions done before rescission.

Anti dumping duty on acrylic fibre continued for Japan to address likelihood of recurring dumping and injury.
Anti dumping duty is imposed on acrylic fibre (1.5-8.0 denier) involving Japan as origin or exporter; the duty equals the difference between a prescribed reference amount per metric tonne and the landed value of imports, payable in Indian currency. The designated authority's review found substantial dumping margins and a likelihood of recurrence only from Japan, recommended continuation of duties for Japan and revocation for Spain, Portugal and Italy, and the notification prescribes calculation, exchange rate and temporal provisions under section 9A and the anti dumping Rules.

Appointment of adjudicating commissioner to hear Customs show cause notices relating to Buildex Metals and others.
Delegation under section 4(1) of the Customs Act appoints the Commissioner of Central Excise (Adjudication), New Delhi, to act as commissioner for specified Customs and Central Excise jurisdictions for the sole purpose of adjudicating show cause notices issued against M/s. Buildex Metals and others, creating a common adjudicating authority to determine those identified proceedings.