Customs notification amendment updates exemption table entries and product specifications, correcting nomenclature and item descriptions.
The Central Government amends notification No.25/99-Customs by substituting entries in the exemption Table under section 25(1) of the Customs Act, 1962. Specific substitutions include revised item descriptions and codes for multiple serial numbers, specification of plain and metallised plastic films of thickness 26 microns or below (including BOPP), designation of Solder Plated Annealed Copper Wire (SCA) of diameter 0.4 mm to 1.2 mm, correction of solvent nomenclature to Dibutyl ether/Di-nbutyl ether Solvent, and adjustment of stainless steel grade listings. The amendment updates textual descriptions within the principal notification's schedule.

Customs duty exemption for mobile handset parts subject to compliance with concessional import-for-manufacture rules.
Parts, components and accessories of mobile handsets, including cellular phones, are exempted from the whole of customs duty under the First Schedule to the Customs Tariff Act and from the whole of the additional duty under the Customs Tariff Act, provided the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Education cess exemption for specified imported goods, limiting levy excess under customs duties and allied charges.
Exempts specified imported goods listed in Notification No. 19/2005 Customs from that portion of the Education Cess levied on customs duties and allied charges which exceeds the amount calculated at the fixed rate of aggregate customs duties and other sums charged like customs duty, while excluding application of the exemption to the additional duty introduced by the Finance Bill 2005, safeguard duty, anti dumping duty, and the Education Cess on imported goods.

Tariff valuation update: substituted customs table revises per tonne values for specified imported oils and brass scrap.
Amendment substitutes the tariff-value Table in Notification No.36/2001-Cus (N.T.) under sub section (2) of Section 14 of the Customs Act, 1962, by Notification No.20/2005-Customs (N.T.) dated 1 March 2005. The new Table prescribes tariff values per metric tonne for specified imported goods - including crude palm oil, RBD palm oil, other palm oils, crude palmolein, RBD palmolein, other palmolein, crude soyabean oil and brass scrap (all grades) - with several entries noted as unchanged from prior valuations.

Additional duty on information technology imports imposes an ad valorem levy on specified zero-duty goods at import.
An additional ad valorem duty of four per cent is directed to apply to specified information technology goods that otherwise attract zero per cent basic customs duty when imported into India, exercised under sub section (5) of section 3 of the Customs Tariff Act, 1975, and made applicable to goods specified in earlier notifications including notification Nos. 25/98, 25/99, specified entries of 21/2002, and notification Nos. 21/2005, 24/2005 and 25/2005.

Customs notification amendments expand institutional beneficiaries and add concessional import rule for manufacturing inputs under concessional duty procedure.
Amendment of customs exemption notifications expands the class of beneficiary institutions by adding several national research and academic bodies in place of a prior scheme reference; adds a new table entry granting concessional import treatment for goods used in the manufacture of specified products subject to the procedural rules governing concessional imports for manufacture of excisable goods; and omits specified column entries against two serial entries in a separate exemption schedule, thus modifying existing concessions.

Customs duty exemption: tea and tea waste relieved from the additional customs duty under the finance legislation.
The Central Government, invoking powers under the Customs Act and the Finance Act and being satisfied of public interest, exempts tea and tea waste from the whole of the additional duty of customs leviable under the finance legislation.

Customs duty rate on passenger baggage reduced, altering applicable ad valorem rate under Customs Act.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends notification No.136/90-Customs by substituting the entries in column (2) of the Table to state a duty of 35% ad valorem on passenger baggage, replacing the earlier rate; the change is effected by Notification No.16/2005-Customs dated 1 March 2005.

Customs duty exemption caps excess duty on specified imports by reference to prescribed ad valorem rates.
The notification caps customs duty on specified tariff items by exempting imports from duty in excess of amounts calculated at the ad valorem rates set forth in a Table, applying one cap where the standard rate is leviable and a different cap where a preferential rate applies; the rates in the Table are ad valorem unless otherwise specified.

Customs duty exemption cap for imported upholstery and other fabrics limits relief to specified ad valorem rates or unit floors.
Notification exempts specified imported textile goods from customs duty to the extent that duty payable exceeds the amount calculated at the rate specified in the Table. The Table differentiates tariff items and whether goods are upholstery fabrics or other fabrics, specifying for each an ad valorem rate or an ad valorem rate with a per unit floor; the exemption covers duty only up to that calculated amount. The notification defines "upholstery fabrics" and clarifies the ad valorem character of the rates.

Customs duty cap: listed imports exempt from duty above rates specified, with ad valorem or specific duty floors.
The Central Government exempts specified imported goods from customs duty to the extent that duty exceeds the amount calculated at the rate specified in the notification's Table when the standard rate is leviable; the rate in column (3) is the ad valorem rate unless an alternative specific duty per unit is specified, in which case the ad valorem or the stated specific amount (whichever is higher where indicated) governs the ceiling.

Rescission of customs notification withdraws prior exemption prospectively while preserving actions done or omitted earlier.
The Central Government, invoking its rescission power under the Customs Act, declares that Notification No. 05/2004-Customs dated 8 January 2004 (G.S.R. 18 (E)) is rescinded as necessary in the public interest; the rescission does not affect acts or omissions made prior to its coming into effect and is issued by the Ministry of Finance (Department of Revenue) and notified in the Gazette.

Customs tariff amendment revises exemption schedules, alters duty rates and inserts sectoral lists affecting import classification and eligibility.
Amendments to the customs exemption notification substitute the preamble reference and add a proviso creating phased exclusions for specified table entries. The tariff Table is extensively amended: multiple serial entries have duty rates substituted, numerous entries are omitted, and new serial numbers and group entries are inserted, including a revised conditional concession for pharmaceutical and biotechnology goods contingent on registration or R&D status. The Annexure deletes selected lists, inserts Lists 26A, 27A, 48 and 49 naming eligible goods and components, and revises item descriptions and tariff headings, thereby redefining exemption scope and eligibility.

Tariff value fixation updates replacement table and adds brass scrap valuation under customs notification effective immediately.
Substitution of the tariff-value Table in Notification No.36/2001-Cus (N.T.) under Section 14(2) of the Customs Act, effecting revised tariff values in US dollars per metric tonne for listed headings; the Table newly records a tariff value for Brass Scrap (all grades) while most other specified entries are unchanged.

Exchange rate determination: new export conversion rates established under Customs Act for specified foreign currencies
Administrative notification under the Customs Act, 1962 fixes conversion rates for specified foreign currencies into Indian rupees for export goods, effective 1 March 2005, superseding the prior notification and prescribing per unit rates in a primary schedule and a separate basis for Japanese Yen in a second schedule.

Exchange rate determination for import valuation establishes specified foreign currency conversion rates effective under Customs Act, regulating customs valuation procedures.
Determination of exchange rates for import valuation under the Customs Act prescribes conversion rates for specified foreign currencies into Indian rupees effective from 1st March, 2005, superseding the earlier notification. The Board issues two schedules: Schedule I with rates per unit for listed currencies and Schedule II with the rate per one hundred units for Japanese Yen, making those rates the operative conversion basis for imported goods under the cited statutory provision.

Appointment of Common Adjudicator empowers Commissioner of Customs (Adjudication) Mumbai to adjudicate specified DRI show cause notices.
Pursuant to powers under section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Mumbai, to act as the Commissioners of Customs for Customs House Mumbai, Container Freight Station Mulund and Jawahar Customs House Nhava Sheva for the purpose of adjudicating the Show Cause Notice dated 15th December 2004 relating to M/s Nopaji Lakhamaji Charitable Trust, Mumbai and others.

Appointment of common adjudicator to consolidate adjudication of specified show cause notices across multiple customs formations.
The Central Board, invoking sub section (1) of section 4 of the Customs Act, 1962, appoints the Commissioner of Customs (Adjudication), Mumbai, to act additionally as Commissioners at three specified customs formations for the sole purpose of adjudicating show cause notices issued by the Directorate of Revenue Intelligence in relation to M/s Krishna Trading Co. and others, thereby centralizing adjudicatory competence for those particular notices in the designated officer.

Common Adjudicating Authority appointed to adjudicate show-cause notices under section 4(1) of the Customs Act.
Appointment of a Common Adjudicating Authority under the Customs Act empowers an officer of one customs establishment to act for another solely to adjudicate specified show-cause notices issued by the revenue intelligence function concerning named parties; the notification confines the delegation to those adjudicatory matters without altering substantive law or wider institutional competences.

Customs port designation added for Irugur village permitting loading of exports and unloading of imports under Customs Act.
Declaration designates Irugur Village (Dist. Coimbatore) as a customs port by inserting a new entry for the village into the principal notification for Tamil Nadu, authorising unloading of imported goods and loading of export goods at that location under powers conferred by the Customs Act.