Customs duty amendments revise tariff rates and expand exemption lists, altering import eligibility and procedural conditions.
Amendment revises the customs exemption notification by substituting the currency symbol, adjusting tariff column rates (notably replacing various 2% and 3% rates with 2.5% and increasing some 4% entries to 5%), inserting and omitting numerous serial entries identifying goods by tariff headings with specified concessional or nil duty, and rewording and reclassifying items. The Annexure imposes or clarifies eligibility and procedural conditions for export linked imports, aircraft import concessions, assay or registration requirements, and an accounting and bonding regime for spares and consumables used in repairs of ocean going vessels, plus additions to exemption lists and definitional clarifications.

Exemption from special CVD on specified imported goods, subject to cross-referenced conditional requirements and procedural linkage.
Amendment inserts entry 72A and entries 76-82 into the customs exemption table to grant nil special CVD on specified imported goods - including goods cross-referenced to earlier exemption tables and items such as copper residues, printer parts, electroluminescent LEDs for manufacture, and optical disk drive parts - with each exemption subject to any conditions specified against the corresponding cross-referenced notification entries.

Customs exemption expanded to include PC connectivity cables and sub parts for mobile handset component manufacture.
Amends the prior customs exemption notification by substituting its wording to extend the exemption to parts or components for the manufacture of battery chargers, PC connectivity cables and hands-free headphones of mobile handsets, and to include sub-parts for the manufacture of such parts and components, thereby bringing these items within the scope of the existing exemption.

Rate of interest for customs liabilities fixed, superseding prior notice and applying from the stated commencement date.
The Central Government fixes the rate of interest for customs liabilities at an annual rate of eighteen percent for the purposes of the statutory provision governing interest on customs dues, superseding the earlier notification on the subject except for matters completed or omitted before supersession, and specifies an effective commencement date for the new rate.

Exemption for SEZ goods: 'produced or manufactured in' replaced by 'cleared from', altering customs wording.
Substitutes the words "produced or manufactured in" with "cleared from" in Notification No. 45/2005-Customs, thereby making customs clearance from a Special Economic Zone the operative condition for exemption of goods moved to other places in India under the Foreign Trade Policy 2004-2009; amendment made under section 25(1) of the Customs Act, 1962.

Interest rate for delayed customs duty fixed, imposing a new annual charge and superseding prior notification.
Under the authority of Section 28AA of the Customs Act, the notification fixes the rate of interest at eighteen percent per annum for delayed payment of customs duty, supersedes the earlier 2002 Customs (N.T.) notification for future effect, and declares commencement from the first day of April, 2011.

Education cess exemption narrowed as specified tariff headings for aircraft components are removed from the exemption schedule.
The Government, invoking section 25 of the Customs Act read with the Finance Act provisions, amends Notification No. 69/2004-Customs by omitting the figures "8802 20 00, 8802 30 00, 8802 40 00" from the Table against S. No. 1, column (2), thereby modifying the list of goods exempted from the levy of Education Cess under that notification.

Import prohibition of acetate tow and filter rods allowed only for use in specified manufacturing under concessional duty procedures.
Prohibits import of acetate tow and specified filter rods except when imported for use in manufacture of the listed goods and when the importer follows the Customs concessional import procedure as if the goods were imported at a concessional rate of duty.

Definition of Water Supply Project broadened to include pumping, storage and treatment facilities for agricultural or industrial use.
The Central Government substituted the Explanation in Notification No. 14/2004 Customs to define Water Supply Project as including a water pumping station, water storage facility (reservoir) and water treatment plant for desalination, demineralization, purification or any similar processes intended to make water fit for agriculture or industrial use.

Non-injurious price determination guides anti-dumping duty recommendations, reviews, duration limits and assessment of domestic industry injury.
The designated authority must recommend anti-dumping duty, not exceeding the dumping margin, at a level that removes injury to the domestic industry using Annexure III principles. Anti-dumping duty continues only while necessary to counteract injurious dumping and is subject to review; definitive duty generally cannot exceed five years unless a pre-expiry review finds likely continuation or recurrence of dumping and injury. Non-injurious price is determined from verified domestic production costs, reasonable returns and weighted averages where more than one domestic producer is involved.

Customs exemption amendment removes specified exemption entries affecting gifts to charitable and humanitarian organizations.
The Central Government has amended Notification No. 22/2003 by omitting Sl. Nos. 4, 5 and 6 and their entries from the TABLE annexed to the notification, removing those specified exemption entries that related to goods received as gifts by humanitarian or charitable entities, pursuant to powers under the Customs Act exercised in the public interest.

Concessional duty exemptions expanded to cover additional specified components and tariff headings for manufacture use.
Amendment broadens concessional duty exemptions in Notification No. 25/1999 by substituting and inserting Table entries in LIST A to add additional tariff headings and component descriptions-including aluminium Tedlar, toughened glass, silver paste, various metal wires and alloys, ceramic and polymeric parts, blade fuses and bodies, para nitro benzyl alcohol-and by adding new serial entries listing polyester insulation tapes, degaussing coils, specified aluminium wires and deflection yokes for colour picture tubes.

Definition of Water Supply Project expands tariff exemption scope by clarifying included facilities and treatment processes.
The notification substitutes the Explanation for "Water Supply Projects" to define a Water Supply Project as including a water pumping station, water storage facility (reservoir) and a water treatment plant performing desalination, demineralization, purification or similar processes intended to make water fit for agricultural or industrial use, thereby clarifying which components and processes qualify under the tariff provision.

Warehousing station declaration enables establishment of export oriented unit under the STP Scheme following customs statutory powers.
The Commissioner, exercising powers under the applicable customs notification framework and the Customs Act, has declared M/s. Interbiz consultancy's Bilaspur premises as a warehousing station solely to facilitate the setting up of a 100% Export Oriented Unit under the STP Scheme, based on approval from the Director, Software Parks of India, Noida.

Tariff value fixation for specified edible oils and brass scrap updated; table substituted, preserving existing rates and adding poppy seed entry.
Substitution of the Table in Notification No. 36/2001-Cus (N. T.) to fix tariff values (US$ per metric tonne) for specified goods: Crude Palm Oil, RBD Palm Oil, other Palm Oil, Crude Palmolein, RBD Palmolein, other Palmolein, Crude Soyabean Oil and Brass Scrap retain their existing values, and a tariff value for poppy seeds is added.

Exchange Rate Determination sets prescribed conversion rates for specified foreign currencies for import and export valuation purposes.
Determination under Section 14 that prescribes specific rupee equivalence rates for listed foreign currencies for import and export purposes, set out in Schedule I (per unit rates) and Schedule II (per 100 units for Japanese Yen), superseding the earlier notification and to be applied for customs valuation and related compliance.

Duty drawback restriction: no drawback where goods imported from third countries are exported to Nepal.
The amendment inserts a proviso to paragraph 2 of Notification No. 208/1977-Customs providing that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal, thereby disqualifying such goods from drawback relief.

Extension of exemption for ATV programme under Customs Act expands the temporal scope of the existing tariff relief.
Substitutes the expiry year in the Explanation to S.No.13 of the TABLE in Notification No.39/96-Customs, extending the temporal validity of the exemption for the ATV Programme by replacing the earlier terminal year with a later terminal year under the authority of section 25(1) of the Customs Act, 1962 as effected by Notification No.12/2011-Customs dated 24 February 2011.

Anti-dumping duty extension: expiry date for sodium nitrate imports from China extended, prolonging duty applicability.
Amendment substitutes the expiry date in paragraph 2 of Notification No. 143/2009-Customs concerning anti-dumping duty on imports of Sodium Nitrate from the People's Republic of China, extending the period during which the anti-dumping duty remains applicable; the amendment follows a statutory review and recommendation by the designated authority and is issued by the Central Government under the Customs Tariff Act and applicable rules.

Anti dumping duty on circular weaving machines imposed after finding of dumping and material injury to domestic industry.
Final findings established dumped imports of circular weaving machines (six or more shuttles, PP/HDPE, width >30 cm) from China PR at prices below normal value, with dumping margins above de minimis and causing material injury; the Central Government therefore imposes an anti dumping duty under section 9A and relevant rules, with differentiated duty rates by producer/exporter, a five year levy period from the provisional duty date, payment in Indian currency, and government prescribed exchange rate determination.