Customs corrigendum: amended preferential tariff table entry adjusting the published rate for specified imports under the trade arrangement.
Corrigendum to Notification No. 135/2010 Customs directs that in the Table against S.No. 264, column (4) the entry be read as "6.0", amending the published tariff table entry related to exemptions under the preferential trade framework for goods from countries listed in Appendix I.

Customs exemption for sugar imports conditioned on refinery use, APEDA-registered contracts, or certified bulk-consumer status.
Amendment inserts S.Nos. 37C-37E providing customs exemption for raw and refined sugar, subject to Annexure conditions 5D-5F. Condition 5D allows exemption for imports by sugar factories or refineries, and for other importers requires a contract with a factory/refinery, a bond that the raw sugar will be refined, and bond discharge upon a Central Excise certificate within three months proving refinement, failing which differential duty is payable. Condition 5E requires APEDA-registered import contracts; Condition 5F requires a Chartered Accountant certificate verifying bulk-consumer status based on prior twelve-month consumption.

Correction of designation: amendment replaces an incorrect Commissioner of Central Excise title in a customs notification.
The corrigendum amends the published Gazette entry for Notification No. 16/2010 - Customs (N.T.) by replacing the designation "Commissioner of Central Excise, Mumbai IV" with "Commissioner of Central Excise, Mumbai I", thereby correcting the referenced office title in the administrative record.

Warehousing station declaration under Section 9 for export oriented unit setup, enabled by SEZ development commissioner approval.
The Commissioner of Customs and Central Excise declares Parsada Village in Raipur District a Warehousing Station under Section 9 of the Customs Act, 1962 for the limited purpose of establishing an export oriented unit (EOU), acting under powers conferred by Notification No. 33/94-Customs (N. T.) and with approval from the Development Commissioner of the Visakhapatnam Special Economic Zone.

Customs exemption for solar project machinery requires certification and undertaking, with duty recovery if goods are not used as declared.
Exempts from customs duty in excess of 5% ad valorem all machinery, instruments, control gear, transmission and auxiliary equipment, components and testing items imported for the initial setting up of a solar power generation or solar energy production project. The importer must produce a government certificate specifying quantity, description and specification and furnish an undertaking that the goods will be used for the stated purpose; failure to so use them attracts liability to pay the duty differential.