Drawback rates amended: replacing notified rates with FOB linked percentages subject to unit based maximum limits for specified entries.
The notification substitutes column 4 entries in the Table to Notification No. 31/99 Cus. (N.T.), replacing existing drawback rates for specified Serial/Sub serial numbers with new rates set as percentages of f.o.b. value subject to specified per unit maximum ceilings; the Schedule lists each affected tariff entry and its substituted drawback formula and unit maximum.

Tax exemption approval under section 10(23G) conditions Bharti Cellular Delhi's benefit on compliance and audit requirements.
Approval is granted to M/s Bharti Cellular Limited's Delhi cellular mobile telephone service under section 10(23G) read with rule 2E for assessment years 1999-2000 to 2001-2002, subject to conformity with those provisions; the Central Government may withdraw approval if the enterprise ceases to carry on the infrastructure facility, fails to maintain books and obtain an accountant's audit, or fails to furnish the required audit report.

Excise exemption narrowed: tobacco and pan masala excluded from notified relief for northeastern states under tariff headings.
Amendments to notifications 32/99-CE and 33/99-CE substitute their opening paragraphs to exclude from the enumerated exemptions any goods falling under Chapter 24 or heading No.21.06 of the First or Second Schedules to the Central Excise Tariff Act, 1985, thereby narrowing the scope of the previously notified relief for the north-eastern states.

Appointment of customs port limits Agra operations to baggage handling for tourist chartered flights and export/import cargo handling.
Amendment designates the customs port at Agra to authorize only: unloading and loading of baggage for tourist chartered flights, and loading of export cargo and unloading of import cargo.

Anti-dumping duty rescission of PTFE notification under Customs Tariff Act and anti-dumping rules takes effect.
The Central Government, invoking sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 of the 1995 anti-dumping rules, has rescinded the anti-dumping measure on polytetrafluoroethylene (PTFE) previously imposed by Notification No. 83/99-Customs. Notification No. 142/99-Customs formalizes the withdrawal and declares the earlier notification published as G.S.R. 482 (E) to be rescinded.

Anti-dumping duty on PTFE from Russia imposed on named and all other exporters, effective from provisional duty date.
An anti-dumping duty is imposed on Polytetrafluoroethylene (PTFE) under sub-heading 3904.61 originating in or exported from Russia, applied to JSC Halogen, Kirov-Chepetsky and all other producers/exporters, by reference to a specified rate per metric tonne; the imposition is pursuant to section 9A(1) of the Customs Tariff Act read with the anti-dumping rules and is leviable from the date the provisional duty was imposed.

Special Additional Customs Duty on vegetable oils now applies to edible oils for vanaspati manufacture under concessional import rules.
The amendment substitutes the Table entry at serial No. 14 to apply Special Additional Customs Duty to edible-grade vegetable oils (other than coconut oil) under Chapter 15 when imported for manufacture of vanaspati or for refining, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; "vegetable oil" is defined by free fatty acid thresholds: palm oil 2% FFA, other vegetable oils 0.5% FFA.

Tariff amendment for vegetable oil imports updates classification, duty percentages, and conditions for bulk imports used in vanaspati manufacture.
Amendment substitutes Table entries to reclassify refined vegetable oils of edible grade (excluding certain palm and coconut products) in loose or bulk form under a revised serial entry, omits the prior serial that followed, and inserts a new serial covering vegetable oils (excluding coconut oil) imported for manufacture of vanaspati or for refining, with duty treatment tied to an explanatory definition based on free fatty acid thresholds (palm oil at least 2%; other vegetable oils at least 0.5%).

Customs exemption for gold and silver produced from exported copper anode slime where import value is limited to toll and transport costs.
Gold and silver produced from copper anode slime exported for toll smelting or toll processing are exempted from customs duty to the extent the duty exceeds the amount calculated on a value equal to toll smelting or processing costs (labour, materials other than the exported goods, and other related charges) plus insurance and freight both ways, subject to import within one year of export and provision of sufficient evidence that the metals were obtained from the exported anode slime.

Tax exemption approval under the Income-tax Act for specified infrastructure enterprises subject to accounting, audit and reporting compliance.
Approval is granted to specified enterprises for tax exemption under the Income-tax Act, subject to ongoing conformity with the Act and applicable rules, maintenance of books of account, audited accounts and furnishing of the required audit report; the Central Government may withdraw approval if the enterprise ceases providing an infrastructure facility or fails to comply with accounting, audit or reporting obligations.

Anti-dumping duties on seamless steel tubes imposed, with producer-specific per-tonne charges applied to targeted imports.
Pursuant to section 9A(2) of the Customs Tariff Act and relevant rules, anti-dumping duty is levied on specified seamless tubes and casing and tubing of certain external diameters, originating in or exported from Austria, Czech Republic, Russia, Romania and Ukraine, when exported by the named producers/exporters and imported into India; country-wise producer lists and per metric tonne duty rates are set out in the annexed table, and the notification is effective up to and inclusive of 28 June 2000.

Anti-dumping duty on imported optical fibre from Korea imposed with exporter-specific and residual rates applied.
Anti-dumping duties are imposed on optical fibre under sub-heading 9001.10 originating in or exported from Korea Republic after a preliminary finding of dumping, material injury, and cumulative causation. The Central Government, under section 9A(2) and the anti-dumping rules, prescribes exporter-specific duty rates and a residual rate for all other exporters as set out in the annexed Table, applicable when those exporters export optical fibre to India. The notification is effective up to and inclusive of 28 June 2000.

Tax exemption notification: charitable institution recognised subject to income application, investment limits, and filing obligations.
Notifies EAN INDIA, New Delhi as eligible under notification under clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) except voluntary contributions held in forms such as jewellery or furniture; exclude business income unless incidental and maintained in separate books; and regularly file returns of income in accordance with the Act.

Diplomatic exemptions: excise duty waived for goods supplied for official use subject to reciprocity certificate and compliance conditions.
Goods supplied for the official use of foreign diplomatic or consular missions in India are exempt from excise duty subject to conditions: production of a Protocol Division certificate confirming entitlement based on reciprocity and an undertaking by the head of mission or authorised officer to furnish, within three months (or extended period permitted), a certificate that the goods have been put to use, to refrain from sale or disposal for three years, and to pay duty applicable at clearance if the use-certification requirement is not met.

Exchange rate determination for export goods sets official conversion rates for specified foreign currencies for customs purposes.
Determines official rates of exchange for conversion between specified foreign currencies and Indian currency for export goods, superseding an earlier notification and prescribing that, from the notified commencement date, the rates set out in Schedule I (per unit rupee equivalents for listed currencies) and Schedule II (rupee equivalents per 100 units for specified currencies) shall be the applicable exchange rates for customs purposes.

Exchange rate determination sets statutory conversion rates for customs valuation and stamp duty on imported goods.
Prescribes statutory exchange rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act, 1899 and for purposes of section 14 of the Customs Act, 1962 in relation to imported goods, superseding the prior notification and declaring the rates set out in Schedules I and II as the operative conversion rates for transactions between foreign currency and Indian currency from the notified commencement date.

Onions export permission: NAFED authorised to export specified onion consignments to Sri Lanka and Maldives under amended policy.
Amendment to Schedule 2 Table B modifies the ITC(HS) entry for 0703 - Onions - Canalised to add a sub-entry authorising export through NAFED of a balance quantity of onions (excluding Poddusu and Bangalore Rose varieties) to Sri Lanka and Maldives until the prescribed cutoff date, by way of partial modification of an earlier notification and under section 5 of the Foreign Trade (Development and Regulation) Act, 1992.

Territorial limits amendment clarifies geographic scope of a tax notification by redefining localities and their peripheries.
Amendment substitutes the Schedule entry for Goa in the 1994 Notification, identifying six municipal centres and specifying territorial limits around each centre measured from municipal boundaries to delimit the Notification's geographic scope under the Income-tax Act definition provision.

Industrial park approval sets conditions for tax benefit eligibility, including land allocation, infrastructure and operator obligations.
Notification designates Wise Industrial Park Limited's agro and food processing park as an approved industrial park under clause (iii) of sub section (4) of section 80 IA, subject to conditions: minimum 66% allocable area for industrial use, maximum 10% for commercial use, prescribed excluded NIC activities, infrastructure development minima and defined common facilities, cap that no single unit occupy more than 50% of allocable industrial area, requirement for separate foreign investment approvals, continuous operation by the park operator, and government power to withdraw approval for noncompliance.

Re-import under DEPB scheme allowed with excise duty liability offset by prior DEPB credit upon production of DEPB.
Amendment inserts a new exemption allowing re-import of goods under the Duty Entitlement Passbook (DEPB) Scheme, treating liability as the Central Excise duty leviable at import plus excise drawback allowed at export, subject to production of the DEPB for debit equal to the DEPB credit previously permitted for the exported goods.