Appointment of inland container depots: Coimbatore and Tuticorin authorised for loading and unloading of import and export goods.
The amendment to Notification No.12/97 CUSTOMS (N.T.) designates Coimbatore and Inland Container Depots, Tuticorin, as authorised locations for the unloading of imported goods and the loading of export goods, thereby expanding the Table of approved ICD/LCS/Port facilities under the existing customs notification.

Customs exemption amendment adds Disopyramide phosphate to the exempted list under Notification amendment.
The Central Government, under section 25(1) of the Customs Act, 1962, by Notification No. 24/2004, amends Notification No. 21/2002 Customs by substituting item (28) in Annexure List 3 with "Disopyramide phosphate," effecting a targeted change to the customs miscellaneous exemption list.

Anti dumping duty on low ash metallurgical coke continues; duty equals difference between reference price and landed value.
Imposition by extension of definitive anti-dumping duty on low ash metallurgical coke from the People's Republic of China and specified related flows; duty equals the difference between a prescribed reference amount per metric tonne and the landed value of imports in the stated currency. The notification lists producer-exporter-country combinations to which the duty applies, provides exemptions for manufacturers using blast furnace or COREX technology and for ferro-alloys producers following concessional import procedure, and defines "landed value" and the applicable exchange rate for duty calculation.

Rescission of customs notification withdraws a prior exemption under delegated powers invoking public interest authority.
The central government, exercising powers under the Customs Tariff Act and the Customs Act and satisfied that it is necessary in the public interest, rescinds Notification No. 69/2000 Customs (published in the Gazette of India) by issuing Notification No. 22/2004 Customs, thereby withdrawing the earlier exemption instrument issued by the Department of Revenue.

Appointment of inland container depot: Falta SEZ authorised for unloading imported and loading exported goods.
The Board amends Notification No.12/97 CUSTOMS (N.T.) under clause (aa) of section 7(1) of the Customs Act, 1962 by inserting S.No.13 to designate West Bengal - FALTA Special Economic Zone - as an Inland Container Depot authorised for "Unloading of imported goods and loading of exported goods."

Anti-dumping duty on Flexible Slabstock Polyol imports, calculated as the difference between a benchmark and landed value.
Provisional anti-dumping duty is imposed on imports of Flexible Slabstock Polyol (molecular weight 3000-4000) under heading 3907.20 from specified subject countries. The duty equals the difference between a stated US dollar benchmark per metric tonne and the landed value of the imports. The measure, issued under section 9A of the Customs Tariff Act read with the Anti-dumping Rules, is effective until 19 July 2004, payable in Indian currency; landed value and the applicable exchange rate for conversion are defined by reference to the Customs Act and periodic Government notifications.

Customs valuation: freight for movement to inland container depots excluded from transport cost for sea-imported containers.
Where goods are imported by sea stuffed in a container for clearance at an Inland Container Depot or Container Freight Station, the cost of freight incurred in moving the container from the port of entry to the ICD or CFS shall not be included in the cost of transport used for customs valuation.

Capital goods import exemption conditions require an investment commitment or repayment of differential duty if unmet.
The notification substitutes S.No.30 to prescribe distinct concessional treatment for non edible oils with Free Fatty Acid of 20% or more, including a specific concession for oils used in soap manufacture, and inserts S.No.442 granting a concessional rate for listed inputs required for manufacture of machinery (including CNC systems, servo drives, precision spindles, ball screws, LM guideways, precision bearings and precision gauging systems). It also adds condition 95 requiring an undertaking or proof of a prescribed investment in plant and machinery within two years for initial units, or evidence of exceeding that investment threshold for substantial expansions, with repayment of differential duty on non compliance.

Customs exemption amendment: inclusion of skeet and trap machines with acoustic release changes eligibility and affiliation conditions.
The amendment substitutes item (3) in the notification's Table to specify "Skeet or trap or double trap machine with acoustic release" and replaces clause (ii) in column (3), condition (a), to provide that the District Rifle Association qualifies when controlled by, or affiliated to, the State Rifle Association, thereby adjusting the exemption's product scope and affiliation-based eligibility.

Tariff classification correction: notification replaces an incorrect tariff item with the correct customs classification in prior notification.
Corrigendum correcting the tariff classification entry in a prior customs notification: the Ministry of Finance directs that the previously cited tariff code be read as the corrected code at the precise location in the published notification, thereby amending the operative tariff reference used for customs administration.

Customs corrigendum corrects tariff description to stereotaxic microscope, amending the item description in an exemption notification.
The corrigendum to Notification No.21/2002-Cus. corrects a typographical error in the exemption schedule by replacing the description for the specified entry in List 28, item 88 with "STEREOTAXIC MICROSCOPE", thereby amending the textual description in the customs tariff notification without altering the substantive scope of the exemption.

Customs exemption rates amended to a uniform rate for specified tariff entries under the amended notification.
Exercise of powers under section 25(1) of the Customs Act, 1962 amends Notification No.21/2002-Customs by substituting the entry in column (4) of the Table for specified serial entries: S.No.344 (item No.(1)), S.No.344A, and S.No.345 (item No.(1)), replacing those column (4) entries with a uniform specified rate, effected by Notification No.18/2004 (F.No.349/1/2004-TRU).

Customs exemption rates limit import duty on specified upholstery and other fabrics to stated ad valorem or minimum specific charges.
Notification limits customs duty on specified textile tariff entries by exempting imported goods from duty in excess of a prescribed ad valorem rate of twenty percent or, where stated, a specified minimum specific amount per kilogram or per square metre, as set out in the Table, distinguishing upholstery fabrics from other fabrics.

Corrigendum to customs notification inserts Chandigarh and Jammu and Kashmir into specified exemption listings.
The corrigendum to Notification No. 3/2004-Customs (N.T.) amends specified exemption entries by inserting "Chandigarh" before "Jalandhar" in column (3) of Sl. No. 2 and inserting "Jammu and Kashmir" after "Central Excise" in column (3) of Sl. No. 31, thereby altering the territorial scope of those exemption listings under the principal notification framework.

Corrigendum to Customs notification: inserts Chandigarh and Jammu and Kashmir into specified column entries affecting territorial listings.
Corrigendum to No.3/2004-Customs (N.T.) directs insertion of "Chandigarh" before "Jalandhar" in column (3) of Sl. No. 2 and insertion of "Jammu and Kashmir" after "Central Excise" in column (3) of Sl. No. 31; amendments relate to the Gazette publication and reference the principal notification No. 14/2002-Customs (N.T.) and prior amendment by notification No. 3/2004-Customs (N.T.).

Water supply projects designated as project imports with district collector as sponsoring authority, effective 9 January 2004.
Adds a new Table entry to the Project Import Regulations designating Water Supply Projects as project imports and naming the Collector/District Magistrate/Deputy Commissioner of the district in which the project is located as the Sponsoring Authority.

Water Supply Projects defined to include desalination and purification, qualifying for customs project import exemptions upon notification commencement.
Inserts Water Supply Projects into the customs miscellaneous exemption notification under the project import framework, defining such projects to include plants for desalination, demineralization, purification or similar processes intended to make water fit for agricultural or industrial use, and specifies commencement immediately after issuance.

Customs duty exemption for water supply projects removes customs and additional duty for agricultural and industrial water infrastructure.
Exemption removes customs duty and additional duty under the Customs Tariff Act for water supply projects classified under the relevant tariff heading, with Water Supply Project defined to include water pumping stations, storage reservoirs and water treatment plants for desalination, demineralization, purification or similar processes intended to make water fit for agricultural or industrial use.

Import duty relief for transfer of residence: selected household goods fully exempted and reduced duty applies to specified others.
The amendment creates TABLE I and TABLE II for transfer of residence imports: goods in TABLE I are exempt from the whole duty under the First Schedule, while for goods in TABLE II duty is leviable only insofar as it exceeds an amount calculated at a reduced ad valorem rate; the annexed tables listing the eligible items are replaced and the notification commences in January 2004.

Exemption for cinematograph films exposed but undeveloped: import as baggage now included under customs exemption.
Exempts cinematograph films, exposed but not developed imported as baggage by substituting entries in the tariff notification's TABLE to insert that item into the exemption list, thereby expanding duty-free treatment for such films under the customs exemption framework and specifying the amendment as made under section 25(1) of the Customs Act, 1962.