Tariff value fixation updated for specified agricultural and metal commodities, altering customs valuation for import assessments.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 with updated tariff value tables. The new tables set US dollar tariff values for specified imported goods-including palm oil and palmolein variants, crude soya bean oil, brass scrap, poppy seeds, gold and silver when certain notification benefits are availed, and areca nuts-serving as the benchmark for customs valuation and import assessment.

Anti-dumping duty imposed on sheet glass from China PR, creating a five-year duty payable in Indian currency.
The Central Government has imposed a definitive anti-dumping duty on sheet glass originating in or exported from China PR, following findings of dumping and material injury to the domestic industry. A duty of 63 US Dollars per metric tonne is prescribed in the Table against the specified tariff descriptions and applies irrespective of producer or exporter where entries indicate "Any". The duty is effective for five years (as amended to remain until 12 March 2025), payable in Indian currency with the exchange rate determined by Government notification.

Safeguard duty on saturated fatty alcohol imports (excluding pure C8) imposed with staged rates and developing-country exemptions.
Definitive safeguard duty imposed on imports of saturated fatty alcohols (specified carbon chain lengths and blends, excluding branched isomers) converting provisional levy into a two and a half year measure with staged ad valorem rates, payable in Indian currency from the provisional levy date; imports from notified developing countries are exempted except Malaysia, Thailand and Indonesia, and pure C8 saturated fatty alcohols are excluded from the duty.

Duty free tariff preference scheme for least developed countries: rules on determining origin, certification, and verification for preferential import duties.
Products qualify for preferential tariff treatment if they are originating products, either wholly obtained in the beneficiary country or meeting origin tests: non originating materials must not exceed 70% of FOB or ex works value (minimum 30% local value added), there must be an applicable 6 digit HS classification change, and final manufacture must occur in the beneficiary country. The scheme requires direct consignment, a standardized certificate of origin issued by a notified authority, specified documentary evidence, retention of records for five years, and provides procedures for retroactive checks, verification visits, denial and suspension of preferences for non compliance or fraud.

Rules of Origin requirement: importer must prove country of origin to the satisfaction of customs officers.
Conditions the exemption under Notification No. 96/2008-Customs on the importer proving, to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, that the goods originate in a country listed in the Schedule and that such proof conforms with the Rules of Origin published separately.

Exchange rate determination sets new customs conversion rates for import and export transactions, varying by currency and use.
Determines the rate of exchange for specified foreign currencies into Indian rupees under section 14 of the Customs Act, fixing distinct conversion rates for imported goods and for export goods as listed in Schedule I (per unit) and Schedule II (per 100 units), effective 6th March, 2015, and superseding the earlier notification except for prior actions.

Quay notified as customs unloading and loading place; area also specified as boarding station and customs jurisdiction.
The quay constructed by M/s. Nhava Sheva (India) Gateway Terminal Private Limited is designated as a place for unloading imported goods and loading export goods, subject to the Customs Act and instructions from the Government or Commissioner; port operations require a Commencement Certificate. The area is also specified as the Boarding Station for customs boarding/disembarkation and the limits of the Customs Area at Jawaharlal Nehru Port are fixed by coordinate points and an attached map.

Anti-dumping duty extension on tyre curing presses permits continuation of duty for an additional year.
The Central Government amends the principal anti dumping notification concerning Tyre Curing Presses originating in or exported from the People's Republic of China by inserting a Paragraph 3 that keeps the notification in force up to and inclusive of the extended date unless revoked earlier, thereby continuing the anti dumping duty for an additional year following a statutory review and request for extension under the relevant Customs Tariff Act provisions and implementing rules.

Resident firm classification for advance ruling clarifies eligible business forms and residency criteria for customs rulings.
The notification specifies resident firm as a class of persons eligible for customs advance rulings and defines "firm" to include limited liability partnerships (including those without corporate partners), sole proprietorships, and One Person Companies. "Sole proprietorship" is treated as an individual engaging in the relevant activity for advance-ruling purposes, "One Person Company" adopts its statutory meaning, and "resident" for firms is determined by the income-tax residency definition as applicable to firms.

Customs duty exemptions expanded for imported manufacturing inputs and concessional treatment for specified feedstocks and scrap.
Amendments add exemptions for imported inputs (excluding populated PCBs) used in specified electronics manufacture and for inputs for LED drivers, MCPCBs and LED lamps, each subject to Condition No. 5 of the referenced notification; they also insert concessional duty entries for specified petrochemical feedstocks to be imported under the concessional import procedure for manufacture of excisable goods, and add concessional duty entries for specified metal scrap categories, while deleting one existing entry.

Customs duty rates amended: tariff entries inserted and substituted to target industrial, medical and electronic inputs.
The notification amends the Customs tariff by inserting numerous new tariff entries and substituting existing entries and duty rates, specifying ad valorem and concessional rates for a range of industrial, medical and electronic inputs; extends transitional proviso dates; replaces the Annexure certificate form for life saving drug exemption and alters an eligibility contractual-term threshold; and substitutes an item in List 5 to update covered polymer materials.

Rescission of customs notifications withdraws specified tariff instruments while preserving prior acts under a savings clause.
The Central Government, invoking section 25 of the Customs Act read with provisions of the Finance Acts, rescinds two specified Ministry of Finance (Department of Revenue) notifications published in the Gazette of India on public interest grounds, subject to a savings clause preserving acts done or omissions made before the rescission.

Reduced export duty on manganese ore alters applicable tariff entry, changing the operative duty consequence.
Amendment reduces the effective export duty on manganese ore by substituting the table entry for S.No. 24D, column (4) in Notification No. 27/2011-Customs to reflect a lower duty rate. The amendment is effected under the executive power conferred by section 25(1) of the Customs Act, 1962 and is formalised by Notification No. 08/2015-Customs, referencing the principal notification and prior amendment history to identify the specific provision being altered.

Import duty exemption for high speed diesel: additional customs levy capped at a prescribed per litre rate, excess disapplied.
The notification exempts high speed diesel oil imported under Customs Tariff heading 2710 from any additional customs duty in excess of that calculated at a prescribed per litre rate, altering the levy applicable on imports by capping the additional duty to the specified per litre amount and disapplying the excess.

Exemption from additional customs duty caps excess levy on imported petrol, limiting duty to a prescribed per litre rate.
Exempts imported motor spirit (petrol) under Customs Tariff heading 2710 from that portion of the additional duty of customs leviable under section 103 of the Finance (No.2) Act, 1998 which exceeds the amount computed at the prescribed per litre rate, limiting additional duty incidence on such imports and basing the exemption on public interest authority.

Fixation of tariff values updated for specified commodities, revising customs valuation benchmarks and substituting tariff value tables.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) under section 14(2) by substituting new TABLE-1, TABLE-2 and TABLE-3 that prescribe tariff values in US dollars per metric tonne or per unit for specified commodities, thereby establishing the tariff benchmarks to be applied for customs valuation of those listed goods.

Customs area designation at the airport enables supervised import unloading and export loading under specified conditions.
An approximately 540-acre area comprising the airport is designated as a Customs Area for import unloading and export loading, with specified boundary coordinates and landmarks. The Airports Authority of India retains control and custody of goods while obligated to provide security, lighting, firefighting, office amenities, and handling facilities; sealing and stuffing are to be under Customs supervision. Processing, examination, storage and clearance must occur within approved precincts, and no alterations to the area or buildings may be made without the Commissioner's prior permission.

Port notification: Calicut airport and an Arakkonam ICD added to lists of notified export-import locations under Customs rules.
Amendments add Airport Calicut and Melapakkam Village (Arakkonam Taluk, Vellore District) to the lists of ports and inland container locations notified for export and import under various Customs miscellaneous exemption notifications by substituting the existing place listings in the specified conditions and Table 2 of those notifications.

Exchange Rate Determination sets customs conversion rates for import and export goods under statutory customs authority.
Determination of exchange rates prescribes rupee equivalents for specified foreign currencies to be used in valuation of imported and exported goods, effective from 20th February, 2015, superseding the prior notification. Two schedules govern application: Schedule I sets per unit rates with separate import and export entries for major convertible currencies; Schedule II sets rates per one hundred units where customary. The rates are issued under statutory customs authority and apply prospectively except as to prior completed actions or omissions.

Anti-dumping duty on acetone from Korea RP imposed for a five-year period, payable in Indian currency per unit.
Anti-dumping duty is imposed on acetone imported when originating in or exported from Korea RP, including shipments routed through other countries, chargeable per metric ton in a specified foreign currency and payable in Indian currency; the duty is effective for a five-year period unless earlier revoked, with exchange rate for payment determined by the Customs Act notification.