Tariff values updated for specified imported oils and brass scrap, setting USD-per-tonne valuation for customs purposes.
Substitutes the existing customs notification Table with a new Table fixing tariff values in US dollars per metric tonne for specified imported goods, namely specified categories of palm oil, palmolein, crude soyabean oil, and brass scrap (all grades), issued under subsection (2) of Section 14 of the Customs Act, 1962, as an amendment to the Principal notification.

Anti-dumping duty on Green Veneer Tape imposed, amount compared to landed value and payable in local currency.
Imposition of anti-dumping duty on Green Veneer Tape following findings of export below normal value and material injury; duty prescribed in a table as an amount in foreign currency per unit to be compared with the "landed value," with payable duty equal to the difference, effective from the provisional imposition date and payable in Indian currency; "landed value" defined by assessable value under the Customs Act, and exchange rate determined by government notifications with the bill of entry date as relevant.

Rescission of customs notification withdraws prior exemption under tariff powers, subject to actions already taken.
The Central Government, under powers granted by the Customs Tariff Act and the anti dumping rules, rescinds Notification No.122/2000-Customs, withdrawing that miscellaneous exemption notification except insofar as it affected acts done or omissions committed prior to rescission.

Anti-dumping duty on Ethylene Propylene Diene Rubber: duty equals specified reference amount minus landed value, payable in Indian currency.
The Central Government continues to impose an anti-dumping duty on Ethylene Propylene Diene Rubber from Korea RP based on designated authority findings of dumping and injury. The duty rate is set as the difference between a specified reference amount and the landed value per metric tonne, with landed value defined by the Customs Act; the rate of exchange for computation and the relevant date are prescribed, and the duty is payable in Indian currency for the period specified unless revoked or extended.

Customs notification amendment adds an authorised inland cargo handling location permitting unloading of imports and loading of exports.
The amendment inserts a new entry identifying Dighi as authorised for unloading of imported goods and loading of export goods, expanding the list of designated cargo-handling locations in the notification's table for the State of Maharashtra under powers conferred by the Customs Act.

Baggage allowance revision: age threshold lowered and baggage value limits substantially increased under amended rules.
The amendment substitutes the age threshold "12 years" with "10 years" in Appendices A and B and increases specified baggage monetary allowances by replacing existing figures with higher amounts across Appendices A, B, C and E, effecting upward revisions of permitted baggage value entries against the listed items by direct textual substitution.

Customs exemption rate change: amendment substitutes the specified figures in Notification No.136/90-Customs, altering table column values.
The amendment substitutes the figures occurring twice in Table column (2) of Notification No.136/90-Customs, replacing the previously specified figures with new lower figures; the change is made under sub-section (1) of Section 25 of the Customs Act, 1962 and issued via Notification No.33/2004-Customs as a further modification to the principal notification.

Customs amendment removes a tariff-table entry, altering the exemption notification and its operative scope effective immediately.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 21/2002 Customs by omitting S.No.444 and the entries relating thereto from the Table of the principal exemption notification via Notification No. 32/2004, thereby withdrawing the exemption previously granted by those entries.

Duty drawback rates revised: amended All Industry Rates change entitlements and CENVAT based treatment for exporters.
Amendment Notification No. 12/2004-Cus. (N.T.), effective 9 February 2004, substitutes numerous Table entries in Notification No. 26/2003-Cus. (N.T.) under the Customs and Central Excise Duties Drawback Rules, 1995, revising All Industry Rates across many tariff chapters. It sets new specific unit and ad valorem drawback rates, distinguishes rates where CENVAT facility has or has not been availed, and imposes documentary conditions (e.g., Chartered Engineer certificates or shipping bill declarations) where entitlement depends on duty paid imported input content.

Donation exemption for used computers applies to eligible public and non profit recipients, with transport, use and inspection controls.
Exemption extends to used computers and peripherals donated by the donor unit two years after import/procurement and use to specified public and non commercial recipients, subject to prescribed transport procedures, a prohibition on commercial use or transfer for five years without customs permission, and random inspections by the jurisdictional Deputy or Assistant Commissioner of Customs; non government donees require a government certificate of recognition and non commercial status.

Exemption for donated second-hand computers: customs duty waived for eligible public and non-commercial recipients, subject to use restrictions.
Second-hand computers and specified peripherals imported as donations are exempt from customs duty when received by listed public or non-commercial educational, charitable, research, library, community or adult-education entities, subject to prescribed customs procedures for transport, a prohibition on commercial use and transfer without customs permission for a specified period, random inspections by customs to prevent diversion, and, where the importer is not government-run, a government certificate confirming recognition and non-commercial status.

Export obligation redefined to include manufacturing with imported capital goods and specified foreign currency service receipts.
Amendments redefine export obligation across multiple customs exemption notifications to include export of products manufactured with imported, assembled or manufactured capital goods and exports referenced in the Commerce Ministry notification dated 28th January, 2004; for service providers, export obligation includes receipt of payment in freely convertible foreign currency for services rendered through such capital goods. The changes also adjust licence terms, allow group companies to fulfil export obligations on behalf of related firms, permit specified rupee-denominated receipts for port-handling providers to count in certain cases, and require installation/use certification for capital goods within prescribed periods.

Anti-dumping scope narrowed to Hard Ferrite Ring Magnets meeting energy-product threshold, changing which imports attract duty.
Pursuant to section 9A of the Customs Tariff Act and rule 23 of the Anti-dumping Rules, the Central Government amends the earlier notification to substitute the tariff entry so that anti-dumping duty applies only to Hard Ferrite Ring Magnets meeting the designated energy-product threshold, including unmagnetized forms, following a Tribunal modification accepted by the designated authority and issued as a corrigendum.

Exchange rate determination for export goods sets specified currency conversion rates replacing prior notification.
Determination of rate of exchange for conversion of specified foreign currencies for purposes relating to export goods under section 14(3)(a)(i) of the Customs Act, 1962. The notification sets rupee equivalents in two appended schedules-one listing per-unit rates and the other per-hundred-unit rates-and suppresses the earlier notification, thereby replacing the prior exchange rate schedule for the stated export-related customs purpose.

Exchange rate determination fixes specified foreign currency conversion rates into Indian rupee, replacing previously notified rates.
The Board, under the Customs Act authority, fixes specific rupee conversion rates for each foreign currency listed in two appended schedules and supersedes the prior notification; these schedule-based rates are to be applied for customs valuation of imported goods effective from the notified February date.

Customs exemption amendments: specified tariff entries added and a prescribed exemption rate applied to listed goods.
The notification amends the customs exemption schedule by substituting a revised exemption rate for an existing Table entry and inserting two new Table entries identifying specific tariff headings and descriptions (including glass frit and a goods category under a related heading), each assigned the prescribed exemption rate, as a further modification to Notification No.21/2002-Customs under powers conferred by the Customs Act.

Concessional rate of duty on specified imported inputs allowed for manufacture of excisable goods, subject to prescribed import procedures.
The notification grants a concessional customs duty by exempting the portion of duty above a specified ad valorem rate on listed imported inputs when used in manufacture of specified excisable goods, conditional upon compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) procedural rules; the schedule enumerates eligible tariff entries and inputs such as bis-phenol A, epichlorohydrin, phenol and acetone, and the instrument was later rescinded by a subsequent notification.

Appointment under Customs Act: Commissioner designated to adjudicate a show cause notice against an importer.
The Central Board, exercising statutory power, appoints the Commissioner of Customs, Bangalore to act as Commissioner of Customs, Air Cargo (Import & General), New Custom House, IGI Airport, New Delhi, solely for adjudicating the show cause notice issued to M/s. Micro Village Communication Private Limited by the Directorate of Revenue Intelligence.

Import exemption for Delhi Metro Rail Corporation permitted where certificate confirms procurement for MRTS and inventory ownership.
Notification No.26/2004 amends Notification No.21/2002-Customs by replacing "All oils" with "All goods" for S.No.30 items (A) and (B), and by substituting Condition No.92 to require, at the time of importation, a certificate from designated officers of the Delhi Metro Rail Corporation Ltd. confirming that the imported goods are procured for use in the Delhi MRTS project, form part of the Corporation's inventory, and will be finally owned by the Corporation.

Anti-dumping duty withdrawal on copper clad laminates rescinded after finding no causal link between dumping and industry injury.
The Central Government rescinds the provisional anti-dumping duty notification imposed on imports of Copper Clad Laminates from specified countries because the designated authority's final findings established dumping and material injury but found no causal link between dumped imports and the injury; other factors caused the injury. The rescission is made under sub section (2) of section 9A of the Customs Tariff Act, 1975 read with rules 13, 18 and 20 of the Anti dumping Rules, 1995, and applies except as to actions taken or omitted before the rescission.