Rules of origin determine preferential treatment under the India-Sri Lanka FTA; certification, direct consignment, and value content cumulation apply.
Determination of origin under the India-Sri Lanka Free Trade Agreement sets conditions for preferential tariff eligibility: goods must meet origin criteria (wholly produced or qualifying non wholly produced goods), be directly consigned, and be supported by a certificate of origin issued by a designated authority; cumulative origin, specified value content and change in classification tests, and exclusions for insufficient processing govern qualification.

Rate of interest on warehoused goods fixed affecting interest liability under Customs Act provisions for storage period.
The Central Board of Excise and Customs fixes the rate of interest at twenty-four per cent per annum for the purposes of sub clause (ii) of clause (b) of sub section (1) of the Customs Act, 1962, and supersedes the earlier notification, thereby establishing the applicable interest charge on warehoused goods.

Special Additional Duty rates: nil for listed imports; a standard ad valorem rate applies to all other imported goods.
This notification prescribes Special Additional Duty rates on imports, listing numerous goods eligible for a nil rate-notably agricultural inputs, fertilizer components, certain chemicals, newsprint, raw jute, specified gold and silver imports and items covered by other customs notifications or the Baggage Rules-subject to any conditions attached to those underlying exemptions; all other imported goods attract the residual ad valorem special additional duty.

Customs duty exemption limits import duty to prescribed capped rates, preventing charges above listed tariff caps.
Notification No. 17/2000 exempts imports of goods under specified First Schedule tariff headings from customs duty to the extent that duty exceeds the amounts calculated at rates listed in the annexed Table: column (3) where the standard rate applies and column (4) where a preferential rate applies. The notification states those rates are ad valorem unless otherwise specified and, for certain entries, sets the cap as a percentage or a percentage or specified amount per unit, whichever is higher.

Interest rate for warehousing dues fixed under customs law, affecting delayed payment liability and enforcement of statutory interest.
Fixes the rate of interest applicable to warehousing dues for delayed payment of duty under the statutory power in sub section (2) of the Customs Act and supersedes the earlier notification, thereby prescribing the annual interest charge that applies to delayed discharge of customs liability on warehoused goods.

Interest rate for delayed customs duty set under section 28AB, applying to special cases of delayed payment.
Prescribes the rate of interest for delayed payment of customs duty under the authority of section 28AB of the Customs Act, 1962, creating an administrative charge for recovery of delayed duties and superseding the earlier notification as the operative rate-setting direction for such special cases.

Effective duty rates on imported goods set by Customs notification, with specified exemptions and conditional eligibility.
Notification prescribes effective customs and additional duty rates for imported goods by listing tariff references, goods descriptions, a standard rate column, an additional duty column and applicable condition references; rates are ad valorem unless otherwise stated, and relief is subject to provisos, Annexure conditions and List based eligibility for specified industrial and end use imports.

Interest rate for delayed customs duty fixed, increasing the cost of late payments under the statutory interest provision.
Prescribes the interest rate for delayed payment of customs duty through Notification No. 15/2000-Cus. (N.T.), exercising the Customs Act power to set the annual interest rate for purposes of the statutory provision on interest for late duty payments, and superseding the earlier notification on the subject.

Commissioner of Customs jurisdiction expanded to nationwide investigation and adjudication of assessable-value omissions by an importer.
The Central Government, invoking powers under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Calcutta to have nationwide jurisdiction to investigate, issue Show Cause Notices to M/s. Indian Oil Corporation Limited for alleged non-inclusion of ship detention, demurrage and related charges in assessable value, and to adjudicate the connected cases under the Act and rules.

Exchange rate fixation for export goods sets prescribed foreign currency conversion rates into Indian rupees for customs purposes.
Notification prescribes official conversion rates between listed foreign currencies and Indian rupees for export goods, effective 1 March 2000, superseding the prior notification; two schedules set per unit and per 100 unit rates to be applied for customs-related conversion in export transactions.

Exchange rate determination fixed for imported goods, governing stamp duty and customs valuation from the stated commencement date.
Fixes the rate of exchange to be applied to imported goods for the stated month, prescribing rates for calculating stamp duty under the Indian Stamp Act and for the purpose of section 11 of the Customs Act insofar as they relate to imported goods. The notification supersedes the prior January notification and declares that the exchange rates shown in the appended Schedule I (unit rates) and Schedule II (rates per one hundred units) shall operate from the stated commencement date.

Customs tariff exemption expanded for edible vegetable oil imports used in Vanaspati manufacture and refining under amended notification.
The notification amends the exemption entry for edible vegetable oils imported for manufacture or refining, specifying two categories: (a) edible vegetable oils excluding coconut and palm oils and their fractions, eligible for Vanaspati manufacture or refining when meeting a prescribed free fatty acid threshold; and (b) crude palm oil and its fractions of edible grade, eligible for manufacture of hydrogenated vegetable oil known as Vanaspati when meeting a higher prescribed free fatty acid threshold.

Customs tariff amendment revises import classification and conditions for vegetable oils used in Vanaspati manufacture.
The notification substitutes serial No. 11A to clarify that edible vegetable oils, excluding coconut oil and palm oil fractions unless specified, imported in loose or bulk form for refining or for manufacture of oil known as Vanaspati, are subject to the revised tariff treatment; a distinct entry governs palm oil and its fractions when edible grade and meeting a free fatty acid threshold for Vanaspati manufacture. "Vegetable Oil" is defined for these entries as oil with free fatty acid content of at least 0.5%.

Exercise of Commissioner of Customs powers appointed to adjudicate DRI show cause notices against specified importers.
The Central Government appoints the Commissioner of Customs (ICD), New Delhi under section 4(1) of the Customs Act, 1962 to exercise the powers of the Commissioner of Customs, Chennai, and where applicable the Commissioner of Customs (Air Cargo), Mumbai, for the purpose of adjudicating show cause notices issued by the Directorate of Revenue Intelligence dated 31st December 1999 relating to specified importers.

Customs tariff amendment: table entry modified to add an additional tariff heading, altering the schedule figures.
Amendment substitutes, in the Table against serial number 3 column (2) of Notification No. 58/99-Customs, the figures "15.02, 2106.90" with "15.02 17.01,2106.90". The change is made under the powers of section 25(1) of the Customs Act, 1962 and issued as Notification No. 13/2000-Customs dated 9th February, 2000, referencing the principal notification and its earlier amendment.

Customs duty on sugar increased by emergency tariff amendment, strengthening import regulation under statutory powers.
The notification directs an immediate amendment to the First Schedule of the Customs Tariff Act by substituting the existing duty entries against the listed sugar subheadings in the Chapter on sugars with a uniform higher rate, invoking the Central Government's emergency tariff powers to regulate sugar imports and effect the change forthwith.

Customs exemption for IGMDP imports allowed when authorised centres present certified lists, subject to use restrictions and expiry.
An exemption permits import of machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares for the IGMDP where imports are by authorised IGMDP work centres designated by a Deputy Secretary rank officer and the authorised centre produces at import a Member Secretary certified list confirming necessity for IGMDP, non availability in India, Ministry of Defence authorisation and exclusive use for IGMDP; the exemption expires after 1 January 2002.

Customs duty timing fixed to date of payment with exemptions for jewellery exchange, packing, repairs, and depreciated capital goods.
The notifications amend exemption conditions by (i) changing duty reference to rates "in force on the date of payment of such duty", (ii) permitting exchange of plain hand-made gold, silver or platinum jewellery into specified zones subject to prescribed conditions, (iii) allowing duty-free clearance of used packing materials and parts/tools for repair and return, and (iv) permitting clearance of capital goods on payment of duty assessed on their depreciated value, subject to exclusions and a depreciation period from commencement of commercial production or first use to payment date.

Delegation of clearance authority to Assistant Commissioner of Customs enables conditional clearance and re export subject to Export Import Policy permissions.
The notification amends multiple Customs exemption notifications to empower the Assistant Commissioner of Customs to allow clearance and re export of goods subject to conditions and limitations for safeguarding revenue and, where required by the Export Import Policy, subject to permission from the designated approving authority; it also revises table and schedule entries to update descriptions of exemptible goods including samples/prototypes and captive power plant equipment.

Customs import exemption for SAMYUKTA Programme: conditional duty-free import allowed subject to certification and use restrictions.
Amendment inserts an exemption for imports for the SAMYUKTA Programme covering specified machinery, equipment, components, spares, software, raw materials and consumables where imports are by designated SAMYUKTA works centers, Government agencies or PSUs and are accompanied at import by a Programme Director certification of necessity, exclusive Programme use and non-availability in India, together with Under Secretary certification of Ministry of Defence authorization; exemption ceases to have effect on or after the 1st day of December, 20002.