Extension of customs exemption for air-conditioned coaches and specified importers, preserving defined importer and vehicle definitions.
The government amended Notification No. 73/94-Cus. to extend the customs exemption by substituting paragraph 2, keeping the notification in force up to and including 31st December, 1995, and providing definitions: "specified importer" (certain tourism-related entities approved by the Director General of Tourism) and "air-conditioned coaches" (air-conditioned motor vehicles carrying fifteen or more persons including the driver).

Auxiliary duty on imported rough wood limited by prevailing practice; excess duty not required to be paid for import period.
The Government recognized a prevailing practice that auxiliary duty on rough wood imports from Burma during 25 July 1991-12 September 1991 had been levied at a lower rate, and directed that the portion of auxiliary duty in excess of that lower rate shall not be required to be paid for those imports on which the excess had not been levied.

Customs exemption for goods substituting ozone-depleting substances granted subject to environmental approval and certification with ministry oversight.
Exempts goods under the First Schedule required for substitution of ozone depleting substances from customs duty and additional duty, subject to project approval by the Ministry of Environment and Forests' steering committee and submission by the importer of a goods list certified by an officer not below Deputy Secretary confirming requirement for the project; the notification remained in force up to 31 March 1997 and was subsequently rescinded.

Customs exemption for Transexamic Acid added to life-saving drugs schedule, amending applicable notification under customs law.
Addition of Transexamic Acid to the customs exemption Schedule for life saving drugs by amendment to the cited notification, inserting Transexamic Acid as a new entry under Heading A and thereby exempting it from the customs duty treatment governed by that tariff notification framework.

Ban on drawback for exports to neighbouring countries expanded to include Myanmar and specified additional border points.
The Central Government, exercising power under sub section (2) of section 76 of the Customs Act, 1962, amends the 1977 notification to add Myanmar to the list of destinations for which drawback of duty is banned by replacing "Nepal and Bhutan" with "Nepal, Bhutan, and Myanmar" and similarly updating demonyms; it also revises condition (ii) by substituting the list of named frontier posts to include Jaigaon and Moreh alongside Jogbani, Nautanwa, Raxaul and Darranga.

Life saving equipment amendment narrows item descriptions, removing material-specific qualifiers for listed tubes.
The notification amends the Schedule under B. Life Saving Equipments by substituting wording at Sr. Nos. 28 and 29: "Sengstaken tubes - both plastic and metal" is replaced by "Sengstaken tubes" and "Tracheostomy tubes - both plastic and metal" is replaced by "Tracheostomy tubes," under the authority of section 25(1) of the Customs Act, 1962.

Designated authority appointment under anti dumping rules assigns responsibility for identification, assessment and collection of duties.
The Central Government, under sub rule (1) of rule 3 of the Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, appoints the Additional Secretary to the Government of India in the Ministry of Commerce as the designated authority for identification, assessment and collection of anti dumping duty and determination of injury under those Rules.

Designated authority under countervailing duty rules appointed to oversee identification, assessment and collection of duties.
The Central Government appoints the Additional Secretary in the Ministry of Commerce as the designated authority under rule 3(1) of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to perform identification, assessment and collection of countervailing duties and determination of injury; the notification notes subsequent supersession by a 2011 notification.

Anti-dumping duty procedures require investigation, determination of dumping and injury, and permit provisional and final duties.
The rules assign the designated authority to investigate alleged dumping, determine normal value, export price and margin of dumping, and assess whether dumped imports cause or threaten material injury to domestic industry; they prescribe initiation criteria, notice and information procedures, confidentiality protections, methodologies for establishing dumping and injury (including non-market economy treatment), and provide for provisional duties, price undertakings, final findings and imposition, review, refunds and non-discriminatory application of anti-dumping duties.

Countervailing duty procedures: investigation, subsidy calculation and injury assessment to determine remedial duties on subsidised imports.
These Rules create a procedural and substantive scheme for countervailing duty investigations: a Central Government appointed designated authority investigates alleged subsidies, assesses benefit and causation, determines injury to domestic industry, issues public notices, protects confidential information while requiring non confidential summaries, conducts verifications (including in third countries where permitted), and recommends provisional or definitive countervailing duties. They set initiation thresholds, evidentiary requirements, methods for calculating per unit or ad valorem subsidy across types of measures (grants, loans, guarantees, provision of goods/services, tax measures, equity), rules for undertakings and price remedies, and review and refund mechanisms.