Customs duty adjustments on lithium ion cells and PCB assemblies redefine exemption scope and BCD applicability for battery components.
Amends Notification No. 57/2017 Customs to revise tariff treatment for components used in manufacture of battery packs for cellular mobile phones and lithium ion power banks: most inputs and parts for battery pack and PCBA manufacture are exempted, while lithium ion cells (tariff item 8507 60 00) are specifically subject to basic customs duty when imported for manufacture of battery packs or power banks. The amendment narrows a prior general exemption by excluding battery packs and power banks, substitutes entries and rates for specified electronic goods, omits a serial entry, and is effective from 30th January, 2019.

Anti-dumping duty on Fluoroelastomers imposed with producer-specific rates and a limited-duration measure to address dumping.
Definitive anti-dumping duty is imposed on Fluoroelastomers (FKM) originating in or exported from China PR, identifying tariff headings and recording findings of dumping and material injury; producer- and exporter-specific duty rates per kilogram in US dollars are prescribed for named entities and a residual rate for other suppliers or transit arrangements, with FKM compound and Perfluoroelastomer (FFKM) excluded. The duty is payable in Indian currency, effective for a limited statutory period unless amended, and conversion uses the exchange rate notified under the Customs Act with the bill of entry date as the relevant date.

Correction to Anti Dumping Duty notification updates exporter names to clarify official spellings in gazette records.
The corrigendum amends the Table entry for S. No. 4 in Notification No. 29/2017 Customs (ADD), correcting the exporter name in column (6) to Qiangbiao and the exporter name in column (7) to Hongligao, thereby updating the official Gazette record for the anti dumping notification.

Anti-dumping duty on Metaphenylene Diamine imposed to address continued dumping and injury to domestic industry.
Imposition of anti-dumping duty on Metaphenylene Diamine from China PR following Designated Authority findings of continued dumping, significant import market share, and injury to the domestic industry; definitive duties fixed with producer-specific rates, payable in Indian currency using the notified exchange rate and effective for five years unless earlier revoked, superseded or amended.

Rescission of anti dumping duty notification under Customs Tariff Act authority revokes prior ADD notification while preserving prior actions.
The Central Government, under the Customs Tariff Act and the 1995 Antidumping Rules, rescinds Notification No. 11/2014 Customs (ADD) dated 11 March 2014 by issuing Notification No. 4/2019 Customs (ADD) dated 24 January 2019. The rescission operates subject to a saving clause preserving actions done or omitted prior to the rescission.

Awards for Exceptionally Meritorious Service conferred on customs and indirect tax officers under the statutory awards scheme.
The President has authorised medals and appreciation certificates for two categories-Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service-to named officers and staff of the customs and indirect tax administration. The awards are conferred under clause (a)(i) and (ii) of paragraph 1 of the Scheme published in the Gazette Extraordinary Notification dated 5th November, 1962, as amended, with administrative file references noted.

Common Adjudicating Authority appointment reallocates adjudication of specified DRI show-cause notices to designated officers.
Appointment of Common Adjudicating Authority by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962 designates specific officers to exercise the powers and discharge the duties of listed proper officers for adjudication of identified DRI show-cause notices; the notification lists noticees, corresponding SCNs, original adjudicating authorities and the officers appointed as Common Adjudicating Authority for those matters.

Common adjudicating authority appointed to centralise adjudication of specified customs show cause notices for listed parties.
The Principal Director General, Revenue Intelligence appoints specified officers as common adjudicating authorities to exercise adjudicatory powers in place of originally named customs adjudicators for enumerated show cause notices against listed noticees, with each appointment tied to particular file references and locations to centralise or reassign adjudication responsibility.

Amendment to customs notification: substitution of designated adjudicating authority entry, altering officer designation and address.
Amends Notification No. 5/2016-Customs (N.T./CAA/DRI) by substituting, in the Table against serial number 2 column 5, the existing entry with "Principal Commissioner/Commissioner of Customs, Custom House, Near All India Radio, Navrangpura, Ahmedabad." The Principal Director General, Revenue Intelligence issues this amendment as Notification No. 1/2019-Customs (N.T./CAA/DRI) under the delegated powers conferred by the Customs Act.

Exchange Rate Determination under customs law sets operative conversion rates for imports and exports effective mid-January.
The Central Board of Indirect Taxes and Customs determines rupee equivalents of specified foreign currencies under section 14 of the Customs Act, 1962, effective 18th January, 2019, superseding the earlier notification; Schedule I sets per-unit rupee rates for specified currencies for imports and exports, and Schedule II sets rupee equivalents per 100 units for currencies quoted on that basis, to be used for customs valuation and related customs purposes.

Tariff value fixation establishes customs reference values for specified edible oils, metals and agricultural imports for valuation.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix tariff values for specified imports, prescribing reference US dollar values or unit values for edible oils, brass scrap, poppy seeds, areca nut, and specified gold and silver entries to be applied for customs valuation and assessment purposes.

Anti-dumping duty set for a specific jute producer; certain exporters to be assessed under residual duty categories.
The amendment adds a producer-specific Anti-Dumping Duty entry for Janata Jute Mills Ltd. on sacking bags exported from Bangladesh and inserts an Explanation directing that exports by M/s Aman Jute Fibrous Ltd. and M/s IB Jute Corporation be finally assessed under the residual categories of the existing duty table, pursuant to designated authority new shipper review findings and powers under section 9A of the Customs Tariff Act.

Rescission of provisional assessment notices removes prior provisional anti dumping measures on specified jute exports under rule 22.
The Central Government, under sub rule (2) of rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti dumping Duty) Rules, 1995, rescinds Notification Nos. 30/2018 Customs (ADD) and 31/2018 Customs (ADD) that provided for provisional assessment of certain jute exports, with the rescission limited to prospective effect except as to acts or omissions done prior to rescission.

Exchange rate notification updates South African Rand conversion rates, altering import and export valuation consequences.
Amendment substitutes the Schedule-I entry for the South African Rand in the customs exchange rate notification, prescribing distinct rupee conversion rates for imported goods and exported goods and directing application of the revised rates in customs valuation and related transactions under the Customs Act authority.

Exemption conditions: bond required if input tax credit used; paying integrated tax or proof of no ITC permits clearance.
Amendments condition post export clearance under Advance Authorisations on furnishing a bond where GST input tax credit has been availed, binding the importer to use imported materials for manufacture and supply of taxable goods and to furnish a chartered accountant's certificate within six months; alternatively clearance is permitted on payment of integrated tax and compensation cess. Where input tax credit has not been availed, clearance without a bond is allowed upon satisfactory proof. The proviso allows fulfilment of export obligation by physical exports or specified domestic supplies; certain prior conditions are omitted.

Anti-dumping duty on Methylene Chloride imposed to address continued dumping and injury to domestic industry.
The designated authority found continued dumping of Dichloromethane from the European Union and the United States causing injury and price undercutting, and recommended definitive anti-dumping duties. The Central Government imposed differentiated per-unit duties by reference to origin/exporter/producer combinations, expressed in US Dollars per kilogram, effective for a fixed five-year period and payable in Indian currency using the government-specified exchange rate applicable on the bill of entry date.

Exchange Rate Determination: Government fixes conversion rates for specified foreign currencies for import and export valuation.
Determination of conversion rates for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, prescribing separate import and export rates for each listed currency effective from 4 January 2019 and superseding the immediately prior exchange rate notification.

Duty drawback exports to Nepal: Barhni added to list of eligible land customs stations for claims.
The Central Government amends the principal customs notification to include Barhni among the land customs stations from which exports to Nepal may be effected under claim of Duty Drawback by substituting the words in paragraph 2, condition (ii) to read "Jaigaon, Moreh, Nepalgunj Road or Barhni," thereby expanding eligible points of export for drawback claims.