Customs exemption for life-saving drugs: duty waived for listed medicines and case-certified imports upon required documentation.
The Central Government exempts from basic customs duty and additional customs duty the import into India of goods classified under specified tariff chapters when such goods are life saving drugs or medicines (including diagnostic test kits) listed in the annexed Schedule. Part A lists numerous named drugs, vaccines, sera, diagnostic agents and kits that qualify. Part B permits case by case certification by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, to extend the exemption to other drugs or medicines upon production of the prescribed certificate to the Assistant Collector of Customs, failing which duty must be paid.

Customs duty exemption for sacramental wine allows import duty relief subject to an importer undertaking on intended religious use.
Wine imported for use as sacramental wine and falling under Chapter 22 is exempted from basic customs duty in excess of 45 per cent ad valorem and from the entire additional duty under the Customs Tariff Act, 1975, provided the importer furnishes an undertaking to the Assistant Collector of Customs that the wine will be used as sacramental wine.

Customs exemption for imported molasses limits customs duty to a fixed ad valorem threshold, with excess duty waived.
Notification exempts molasses resulting from the extraction or refining of sugar, classified under the tariff heading for molasses, when imported into India from customs duty in excess of a prescribed ad valorem threshold, so that importers bear duty only up to that ad valorem limit and any excess charge is waived.

Exemption from additional duty for Jamdani sarees under Bangkok Agreement, subject to Rules of Origin verification by customs.
Exemption from additional customs duty is granted for hand-woven Jamdani sarees imported from Bangladesh under the Bangkok Agreement, subject to importer proof, to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs, that the goods comply with the Rules of Origin in the Customs Tariff (Determination of Origin of goods under the Bangkok Agreement) Rules, 1976.

Import manifest requirements updated: specified Forms I-V, prescribed form sizes, and detailed content for vessel entry declarations.
Regulations amend the Import Manifest (Vessels) Regulations to require that the manifest consist of five prescribed submissions-Form I (application for entry inwards), Form II (general declaration), Form III (cargo declaration), Form IV (vessel's stores list) and Form V (private property list)-and to prescribe durable paper and exact sizes for Forms I, II, IV and V (210 x 297 mm) and Form III (430 x 340 mm), together with substituted texts for Forms I-IV detailing required fields, enclosures and certification obligations.

Rescission of customs notifications removes listed non tariff instruments governing inland container depot operations.
Rescission of twenty-two prior customs notifications concerning inland container depot operations is effected under the grant of power in clause (aa) of the Customs Act, 1962. The central government withdraws a series of earlier notifications, thereby removing the listed non-tariff customs instruments that previously governed certain procedural or regulatory aspects of inland container depot functioning.

Inland container depots appointed for unloading imported goods and loading export consignments under Customs Act authority.
The Central Government, under clause (aa) of section 7 of the Customs Act, 1962, appoints the places listed in the Table as inland container depots for unloading imported goods and loading export goods or classes thereof, subject to a proviso that certain listed places are appointed only for loading export goods. An explanation defines "goods" for a specified place to include diamonds, precious and semi-precious stones, pearls, jewellery of precious metal, industrial diamonds and synthetic stones.

Appointment of Collector of Customs powers to adjudicate designated importers' show cause notices across specified airport jurisdictions.
The Central Government appoints the Collector of Customs-II, Bombay to exercise the powers of Collector of Customs in the Sahar (Bombay) airport, Delhi airport and Madras airport jurisdictions for the specific purpose of adjudicating the particular show cause notices listed in the Table against the named importers, under the statutory powers of the Customs Act.

Duty exemption for inputs for manufacture of iron and steel intermediates subject to licensing, bond and utilisation conditions.
Exemption from customs duty for inputs used to manufacture iron and steel intermediates is granted subject to production of the import licence under the Engineering Products Export (Replenishment) Scheme, furnishing a bond with surety to secure duty payment and interest where conditions are breached, prohibition on disposal or use except for fulfilment of the licenced supply obligation, restrictions on spares and consumables, endorsement rules for transferability of licence benefits, adherence to I-O Norms and Release Advice, and prescribed ports, airports or ICDs for import/export.

Customs duty exemption for specified Myanmar imports conditioned on proof of Myanmar origin and land-route importation.
Notification No. 9/95 Customs exempts specified goods imported from the Union of Myanmar from customs duty to the extent that duty in excess of a fixed ad valorem threshold is not leviable, provided the importer satisfies the Assistant or Deputy Commissioner of Customs with evidence that the goods were produced in Myanmar and imported via the land route through a notified land customs station.

Export prohibition rescission under Customs Act restores exportability of specified agricultural and natural commodities after public interest determination.
Rescission of export prohibitions exercised under section 11(1) of the Customs Act, 1962, withdrawing eighteen specified government notifications that had prohibited export of named commodities (including tobacco, oils, wool, vegetable oils, pulses, onions and related agricultural and natural products), thereby removing those administrative export bans and listing the rescinded notifications alongside their corresponding commodities for customs implementation.

Customs exemption for edible vegetable oils limits import duty above a prescribed ad valorem rate for qualifying bulk imports.
The Government exempts imports of edible-grade vegetable oils in loose/bulk form, excluding coconut oil, RBD palm oil, RBD palm kernel oil and palm stearin, from customs duty in excess of a prescribed ad valorem rate, exercising statutory power to grant exemptions in the public interest and thereby capping customs liability on qualifying imported edible vegetable oils.

Seizure of perishable or hazardous goods: notification amends schedule to replace the relevant item with 'Conveyance'.
The Central Government, under sub-section (1A) of Section 110 of the Customs Act, 1962, by Notification No. 10/95-Cus. (N.T.), dated 1-3-1995, amends the schedule to Notification No. 31/86-Customs (as amended) by substituting the entry for Item No. 6 with the single-word entry "Conveyance", thereby altering the schedule's categorisation relevant to seizure of perishable or hazardous goods.

Exchange Rate Determination for export goods fixes specified currency conversion rates to apply for customs valuation.
Determination of exchange rates for export goods under the Customs Act, 1962 prescribes specific rupee equivalents for listed foreign currencies in two schedules (one giving values per unit, the other per one hundred units), superseding a prior notification; those rates are declared effective from the first day of March, 1995 and apply to conversions between foreign currency and Indian rupees for export-related customs purposes.

Exchange rate determination set for conversion of specified foreign currencies to Indian rupees for stamp duty and customs.
Fixes the rates of exchange for specified foreign currencies into Indian rupees for use in calculating stamp duty and for conversion purposes under section 14 of the Customs Act insofar as they relate to imported goods, superseding the prior notification and taking effect from 1 March 1995, with the specific rates set out in Schedule I (per unit) and Schedule II (per 100 units).

Amendment of customs exemption notifications revises beneficiary name and replaces multi party contract wording with government and company phrasing.
Amendment notification directs substitution of the oil entity name with Oil and Natural Gas Corporation Limited and replaces detailed multi party contract phrases with wording referring to contracts "entered into by the Government of India and an Indian Company or Companies" or "by the Government of India and a Foreign Company or Companies," thereby changing the textual eligibility and contracting party definitions in specified customs exemption notifications.

Concessional duty for copper products produced by toll smelting reduces customs liability to processing and transport costs.
Exemption limits assessable customs duty on imported copper wire bars, cathodes and rods produced from concentrates sent abroad for toll smelting or toll processing to an amount equal to half the value representing toll smelting/processing costs (labour; material excluding exported concentrates; and other processing charges) plus insurance and freight both ways, subject to import within one year and evidential proof that the imported goods were obtained from the exported concentrates.

Appointment of customs assessing officers for duty-free project imports clarifies assessment responsibility and exemption implementation.
The Central Government designates the Collector of Customs, Delhi and an Assistant Collector of Customs, Delhi to assess goods already imported duty free for the Dulbasti Hydro Electric Project by the French consortium M/s. DOMEZ SOGEA BORIE. This appointment allocates responsibility to those officers to implement and complete assessment formalities for imports admitted under special exemption orders granted under the Customs Act for project imports in Jammu and Kashmir.

Exchange rate determination fixes conversion rates for export goods under the Customs Act, superseding the prior notification and effective date.
The Central Government, under powers conferred by section 14(3)(a)(i) of the Customs Act, prescribes the rate of exchange for conversion between specified foreign currencies and Indian rupees for export goods, superseding the prior notification; rates are set out in Schedule I (per unit) and Schedule II (per 100 units) and apply from the date specified in the notification.

Exchange rate determination sets official conversion rates for imported goods, governing stamp duty and customs valuation consequences.
The Central Government prescribes official exchange rates for specified foreign currencies to be used in converting foreign currency into Indian rupees for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962 insofar as they relate to imported goods, effective from the first day of February, 1995, and superseding the earlier notification; two schedules set the specific unit and per hundred unit rates.