Anti-dumping duty on lead acid battery imports alters customs tariff treatment for specified goods under amended notification.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 21/2002-Customs by substituting the entry at S. No. 166 in the Table to impose a revised customs treatment for goods under the specified tariff heading relating to imports of lead acid batteries from Taiwan, Singapore and Hong Kong, via Notification No. 62/2003 dated 1 April 2003.

Provisional anti-dumping duty on sodium hydrosulphite imports from Germany and Korea; duty equals specified margin over landed value.
The Central Government imposed a provisional anti-dumping duty on sodium hydrosulphite (tariff item 2832 10 20) equal to the difference between USD 1058.866 per metric tonne and the landed value of imports; the duty applies to all specifications and to imports involving Germany and the Republic of Korea, is payable in Indian currency, and is effective up to and inclusive of 30 September 2003, with "landed value" and applicable exchange rate defined by reference to the Customs Act and Government notifications.

Anti dumping duty on sodium tripolyphosphate imports from the People's Republic of China imposed, payable in Indian currency effective from provisional measures.
Definitive anti dumping duty is imposed on Sodium Tripolyphosphate from the People's Republic of China, equal to the difference between a specified benchmark amount (in US dollars per metric tonne) and the landed value of such imports per like unit. The duty applies to goods under the stated tariff item, to any producer or exporter, is payable in Indian currency, and is levied from the date provisional measures were imposed. "Landed value" is defined as the assessable value under the Customs Act excluding specified customs duties, and exchange rates are to be those published by the Government for customs purposes.

Customs tariff amendment creates nil-duty exemption for goods specified in companion notification under section 3A.
An amendment inserts entry 53D into notification No. 23/2002 Customs, establishing a nil-duty exemption for all goods specified against S.No. 426A of the Table annexed to notification No. 21/2002 Customs; the Central Government acts under section 3A of the Customs Tariff Act, 1975 to set the duty as Nil.

Customs exemption for metro equipment requires certificate confirming procurement for the metro project and final ownership.
The amendment inserts an exemption entry for all equipment, machinery and rolling stock procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS Project, exempting such goods from customs duty; it also adds Condition 92 requiring, at importation, a certificate from the Chairman or Managing Director of the Corporation certifying procurement for the project, inclusion in the Corporation's inventory, and final ownership by the Corporation.

Customs exemption amendments expand import permissibility and define SEZ and deemed export documentation requirements for duty relief.
Amendments to notifications modify conditions for permitting imports, add public notice as an alternative to special order, align the term "manufacture" with the Export and Import Policy, extend Duty Entitlement Pass Book conditions to supplies to SEZ units, define SEZ by policy reference, require excise-certified invoice details and values for deemed export supplies, permit imports from any specified port for deemed exports, and substitute a provision exempting materials supplied to Export Oriented Units, SEZs and specified parks from customs and certain additional duties subject to paragraph 1 conditions.

Advance licence duty exemption for inputs subject to actual user, bond, and export obligation compliance.
Exemption from customs and additional duty is granted for materials imported against an Advance Licence for Annual Requirement with Actual User condition, subject to conditions including issuance to qualifying exporter certificates, specification of CIF and FOB values, entry of import and export particulars in the Actual User Duty Exemption Entitlement Certificate, production of licence and certificate at clearance, execution of a bond with security to cover duties and interest where conditions are breached, discharge of export obligation within eighteen months or authorised extension, restriction of use to export obligation or replenishment, and compliance with permitted ports and documentation requirements.

Concessional duty on capital goods under EPCG: concessional rate granted subject to licence, bond and block wise export obligations.
Exempts customs duty in excess of a concessional rate on specified capital goods, components and spares imported under the EPCG Scheme, conditioned on production of a valid EPCG licence, execution of a bond securing an export obligation equal to a multiple of duty saved, fulfillment of that obligation in prescribed block-wise proportions over specified periods (with alternative longer schedules for certain large or agri-zone licences), production of installation certification, compliance with port/airport/ICD routing, payment of proportionate duty with interest for shortfalls, and procedural provisions for re-export of defective goods and sectoral reduction of obligations.

Duty Free Service Entitlement Exemption allows specified imports to be relieved from customs and additional duties when certificate conditions are met.
Exemption applies to spares, office equipment and furniture, capital goods, professional equipment and consumables (excluding agricultural and dairy products) imported against a Duty Free Service Entitlement Credit Certificate under paragraph 3.8 of the Export and Import Policy; such goods are exempt from customs duty, additional duty and special additional duty, provided the certificate is produced at clearance with sufficient credit, the certificate and goods are non-transferable, installation/use evidence for capital and related equipment is submitted within six months or extended period, and imports are effected through specified ports, airports, ICDs, LCSs or SEZs.

Duty credit certificate exemption permits customs duty relief for status holders importing specified goods under conditions.
Goods specified under paragraph 3.7.2.1(vi) of the Export and Import Policy imported by eligible status holders against a Duty Credit Entitlement Certificate are exempt from customs duty, additional duty under section 3, and special additional duty under section 3A, subject to conditions: certificate issuance by licensing authority, non-transferability (with limited use by named supporting manufacturers), installation and use certification for capital goods within six months (or authorised extension), presentation of the certificate at customs clearance, sufficient credit on the certificate, designated ports/locations for import, and provisions on drawback or CENVAT credit.

Duty drawback rates established, subject to procedural compliance, exclusions for alternative relief schemes, and verification requirements.
Determines rates of duty drawback subject to the Drawback Rules and conditions: entitlement requires compliance with procedural requirements; exclusions apply where alternative duty relief or export schemes (Advance Licence, DFRC/DEPB, EOU, FTZ/EPZ/SEZ, rebate or CENVAT) have been used; unspecified products may have rates fixed on application; rates include packing materials; de minimis and per-shipment floors apply; partly assembled exports qualify subject to a minimum FOB test and evidence; composite articles may receive pro rata drawback on self-declaration subject to verification.

Customs exemption for export oriented units subject to bonds, authorised use and Net Foreign Exchange compliance.
Exemption from customs duties (including integrated tax and compensation cess and applicable additional duties) is provided for specified goods imported or procured for use by EOUs, STP, EHTP and related units for export oriented activities, subject to Development Commissioner authorisation, prescribed import procedures, execution of bonds, maintenance of accounts and conditions imposed by customs officers. Non compliance, non use, re export failures or shortfall in prescribed Net Foreign Exchange earnings attract duty with interest, and the notification sets out procedural flexibilities for re export, temporary removal, inter unit transfers, sectoral exceptions and sanctioned disposal routes.

Rescission of customs notifications under section 25(1) removes two prior exemption notifications, effective from early April.
The Central Government, satisfied it is necessary in the public interest and exercising powers under sub section (1) of section 25 of the Customs Act, 1962, rescinds specified earlier notifications-two exemption notifications issued in 1994 and published in the Gazette of India-with effect from 1 April 2003, and records the departmental file reference and signatory for the notification.

Customs notification amendment replaces the title "Chief Commissioner" with "Commissioner," altering the administrative reference and commencement.
The notification amends Notification No.82/2002-Customs by substituting the words "Chief Commissioner" with "Commissioner" in condition (ii); it is made under the statutory power to amend notifications in the public interest and is given a specified commencement date by the Government.

Customs Tariff amendment empowers government to amend the First Schedule by notification, subject to parliamentary review.
The Act inserts section 11A into the Customs Tariff Act, 1975, empowering the Central Government to amend the First Schedule by notification in the Official Gazette when necessary in the public interest, subject to parliamentary scrutiny (laying for thirty days across sessions with power for both Houses to modify or annul) and prohibiting any amendment from altering rates leviable under the Customs Act, 1962; it substitutes a comprehensive new First Schedule (Import Tariff) and deems the Act to have come into force on 1 February 2003.

Provisional anti-dumping duty on Methylene Chloride imports imposed, targeting exports from EU, South Africa and Singapore.
The Central Government imposes a provisional anti-dumping duty on Methylene Chloride (tariff item 2903 12 00) following preliminary findings of dumping and material injury concerning exports from the European Union, South Africa and Singapore. A schedule sets duty rates per metric tonne (in US dollars) by origin, export territory and packing (bulk/packed); entries apply to any producer and exporter specified. The duty is effective until 26 September 2003, payable in Indian currency, with the applicable exchange rate taken from Finance Ministry notifications and determined as of the bill of entry presentation date.

Anti-dumping duty on Sodium Hydroxide imposed; provisional per tonne rates set to offset dumped imports from specified origins.
Imposition of anti-dumping duty on Sodium Hydroxide under tariff headings 2815 11 and 2815 12 00 based on preliminary findings of dumping, material injury and causal link. The duty is set as the difference between specified foreign currency amounts per metric tonne (varying by origin/export combinations) and the landed value of imports, payable in Indian currency. The measure is provisional, identifies scope by origin, exporter and producer, and prescribes the published government exchange rate and bill of entry date for currency conversion; landed value is defined by reference to assessable value under the Customs Act.

Exchange rate determination under Customs Act prescribes official currency conversion rates for export goods, effective from the stated date.
The Board, under section 14(3)(a)(i) of the Customs Act, prescribes specified conversion rates for listed foreign currencies for export goods effective 1st April, 2003, superseding the prior notification. Rates are presented in two Schedules: Schedule I for one unit equivalents and Schedule II for one hundred unit equivalents, providing the operative rupee conversion figures to be used in customs valuation and export transactions.

Exchange rate determination for imports prescribes specified foreign currency conversion rates to apply for customs valuation.
Determines exchange rates for valuation of imported goods under the statutory power in sub clause (i) of clause (a) of sub section (3) of section 14 of the Customs Act, 1962, superseding an earlier notification and prescribing conversion rates effective 1st April, 2003 through two appended schedules: Schedule I for per unit rates of specified currencies and Schedule II for the rate per one hundred units of the Japanese Yen.

Anti-dumping duty on phenol imposed against below normal value imports, with exporter specific rates and retrospective effect.
Definitive anti-dumping duty is imposed on imports of Phenol under tariff item 2707 99 00 / sub-heading 2907 11 from Singapore, South Africa and the European Union, at exporter- and sales-mode-specific US$ per tonne differentials over landed value. The duty is effective from 13 August 2002, payable in Indian currency; "landed value" is the assessable value under the Customs Act excluding specified customs duties, and the notified exchange rate on the bill-of-entry date applies to convert US$ amounts.