Customs duty exemption for ventilators, masks, PPE and testing kits enables duty free importation subject to concessional import rules.
The notification exempts from the whole of customs duty and the whole of health cess ventilators, face masks and surgical masks, personal protection equipment (PPE), covid-19 testing kits, and inputs for their manufacture, subject to the importer following the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, under powers of the Customs Act and Finance Act; the exemption was in force until 30 September 2020 and later rescinded effective 2 February 2022.

Reference substitution in customs notification updates Finance Bill citation to Finance Act provision, aligning prior text with enacted law.
Amendment to Notification No. 08/2020-Customs substitutes the reference to clause 139 of the Finance Bill, 2020 and its provisional collection wording with an explicit reference to section 141 of the Finance Act, 2020, and replaces the phrase "under the said clause of the Finance Bill" with "under the said section of the said Finance Act" to conform the notification to the enacted law.

Exchange rate determination set for conversion of foreign currencies to Indian rupee for import and export procedures.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, fixes distinct rupee conversion rates for specified foreign currencies for imported and exported goods as set out in Schedule I (per unit) and Schedule II (per 100 units), effective from 2nd April, 2020, superseding the earlier notification while preserving prior actions done or omitted before supersession.

Tariff value fixation for specified imports establishes benchmark import valuation references and form-specific precious metals rules.
The Central Board of Indirect Taxes & Customs, under sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff value benchmarks for specified imported commodities-including categories of edible oils, brass scrap, poppy seeds, areca nuts-and to prescribe unit tariff values and form-specific conditions for imports of gold and silver.

Exchange rate update: substituted Australian Dollar import and export rates under Customs Act taking effect at month-end.
Pursuant to powers under section 14 of the Customs Act, 1962, Notification No.35/2020 Customs (N.T.) substitutes the Schedule I entry for the Australian Dollar in Notification No.27/2020 CUSTOMS (N.T.), specifying separate rupee equivalence for imported and exported goods, with the amendment taking effect from 31st March, 2020 as part of the sequence of exchange rate notifications.

Exemption from Integrated Tax and Compensation Cess extended for goods imported under AA/EPCG authorizations via notification amendments.
Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under Advance Authorization and EPCG schemes is implemented by substituting the previously specified terminal date with a later terminal date in the opening paragraphs or specified conditions of Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016, using powers conferred by section 25(1) of the Customs Act, 1962.

Exchange rate amendment: substituted prescribed foreign currency conversion rates for imports and exports, effective from late March notification.
Amendment substitutes entries in Schedule I of Notification No.27/2020 Customs (N.T.), prescribing revised rates of exchange for two foreign currencies to convert one unit of foreign currency into Indian rupees for imported and exported goods, under the authority of section 14 of the Customs Act, 1962, effective from 28th March, 2020.

Tariff value fixation for specified imports updated, substituting prior tables and maintaining existing rates for listed goods.
Under authority of section 14(2) of the Customs Act, 1962, TABLE 1, TABLE 2 and TABLE 3 of the principal notification are substituted to fix tariff values for specified goods. The amended tables list unit tariff values for edible oils (various palm and soya oils), brass scrap, poppy seeds, areca nuts, and defined categories of gold and silver imports, with explanatory notes limiting scope for certain forms and import channels; most entries are noted as unchanged.

Exchange rate adjustment for Korean won revises import and export valuation rates, effective late March.
Amendment under section 14 of the Customs Act substitutes the Korean Won entry in Schedule-II of Notification No.27/2020, revising the official rate of exchange per 100 units of Korean Won to rupees to be applied respectively for imported and exported goods, with the amendment effective from 27th March, 2020.

Tariff value fixation: customs notification maintains prescribed import values for edible oils, metals and specified commodities.
The Central Board of Indirect Taxes and Customs, exercising powers under Section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe tariff values for specified imports. The substituted tables set benchmark import values for edible oils, brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, and the instrument records that the listed tariff values remain unchanged, integrating these entries into the existing customs valuation regime.

Customs tariff amendment: substituted exemption table prescribes percentage duties across listed tariff headings, effective implementation follows.
The Central Government, exercising powers under the Customs Act, substitutes the Table in Notification No.69/2011 Customs with a new Table listing tariff chapters, headings and items and prescribing the applicable percentage duty rates (including zero rates and specified percentages) for each listed entry; limited descriptive qualifications appear for certain items. The amendment is effective from 1 April 2020 and is accompanied by corrigendum notes correcting specific entries.

Exchange rate notification sets New Zealand dollar customs conversion rates for import and export under Customs Act.
Amendment under Section 14 of the Customs Act substitutes the Schedule-I entry for the New Zealand Dollar in Notification No.27/2020, effective 25th March, 2020, specifying distinct exchange rates for one New Zealand Dollar for imported goods and for exported goods to be applied for customs valuation and processing.

Extension of IGST and compensation cess exemption for EOUs through substitution of the notification's operative date.
Amendment substitutes the operative date in Notification No. 52/2003-Customs to extend the period of exemption from IGST and compensation cess to Export Oriented Units (EOUs), effected by a substitution in the opening proviso of the principal notification and issued as Notification No. 16/2020-Customs by the Department of Revenue.

Corrigendum: textual correction in a customs exemption notification replaces a phrase without altering substantive provisions.
A corrigendum to Notification G.S.R. 447(E) directs a textual substitution in the opening paragraph, replacing the words "further rules" with "rules further," limited to the wording of the Gazette entry and not affecting the substantive provisions of the notification.

Fixation of tariff value updates import valuation for specified commodities, fixing values for oils, metals and agricultural items.
Pursuant to section 14(2) of the Customs Act, the notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal tariff-value notification to fix tariff values in US dollars per metric tonne or per specified unit for listed goods, including palm and soybean oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver, with several entries noted as no change.

Exchange rate amendment: substitution in Schedule I revises official rupee equivalents for specified foreign currencies affecting customs valuation.
The Board, exercising powers under the Customs Act, substitutes entries at serial numbers 1 and 10 in Schedule-I to revise the rupee equivalents for the Australian Dollar and the Norwegian Kroner, specifying separate rates for imported goods and for exported goods, with the substitution operative from the notified effective date.

Common Adjudicating Authority appointment transfers adjudicatory powers to designated officers for specified customs show cause notices.
DRI appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to exercise powers and discharge duties of the originally named adjudicating authorities for adjudication of the listed show cause notices, with each noticee, notice reference and the substituted adjudicating officer identified in the Table.

Amendment to Common Adjudicating Authority designation updates cited correspondence references for a specified notification entry.
The Director General, Revenue Intelligence amends Notification No. 11/2017 read with Notification No. 18/2018 by substituting the textual references in column 3 against serial number 3, replacing prior cited correspondence identifiers with updated references that include corrigenda and addenda as specified.

Exchange Rate Determination sets official conversion rates for specified foreign currencies for import and export transactions.
The notification fixes official conversion rates for specified foreign currencies for customs purposes, distinguishing separate rupee rates for imported goods and for exported goods, effective 20th March 2020, and superseding the prior exchange-rate notification; Schedule I lists per unit rates for listed currencies, Schedule II lists rates per 100 units for certain currencies, and subsequent amendment notes record later substitutions to specific entries.

Tariff value fixation sets fixed import values for edible oils, metals, and seeds, maintaining prior declared rates.
The notification substitutes existing tariff tables to set and reaffirm tariff values for specified imports: edible oils (multiple subcategories), brass scrap (all grades), poppy seeds and areca nut, with values in US dollars per metric tonne noted as unchanged; and separate entries fixing tariff values for specified forms of gold and silver with unit weight valuation and stated exclusions.