Duty exemption on gold imported by eligible passengers conditioned by specified rates, currency payment, quantity and timing requirements.
Exemption from customs duty is granted for gold under Chapter 71 imported by an eligible passenger, subject to effective duty rates specified in the notification's Table and exemption from additional duty under the Customs Tariff Act. Conditions: payment in convertible foreign currency; a per-passenger quantity ceiling; importation on arrival or within fifteen days; and an option to take delivery from designated customs bonded warehouses upon filing the prescribed declaration and payment before customs clearance. Eligibility requires return after a specified period abroad, with limited short visits disregarded.

National Calamity Contingent Duty exemption: specified imported goods relieved from equivalent additional customs duty under notification.
The Central Government exempts goods specified in column (3) of the Table in the Seventh Schedule to the Finance Act, 2001, as amended by clause 161 of the Finance Bill, 2003, when imported into India, from that portion of the additional customs duty which is equivalent to the National Calamity Contingent Duty created by the Finance Act and given provisional force by the Provisional Collection of Taxes Act, under Notification No. 30/2003-Customs dated 1-3-2003.

Special Additional Duty exemptions expanded to include crude sulphur, rock phosphate and referenced goods with nil duty status.
Amendment inserts additional tariff entries into Notification No. 23/2002-Customs that grant nil effective rates of Special Additional Duty for specified imported goods, including crude or unrefined sulphur, rock phosphate and groups of goods cross-referenced to the Table annexed to Notification No. 21/2002-Customs, by adding new serial entries identifying tariff headings or chapter references and recording a nil duty rate.

Customs notification amendments recalibrate tariff rates and documentary conditions for concessional imports, affecting eligible goods and institutions.
Amendments revise multiple customs notifications by substituting rates and tables, increasing monetary thresholds, broadening or narrowing descriptions of eligible goods, and prescribing documentary conditions for concessional imports by research institutions and designated medical centres, including the production of certificates at importation or warehouse clearance.

Customs effective rates cap additional import duty by exempting duty beyond prescribed rates for listed tariff items.
The notification exempts imported goods specified by chapter, heading, sub heading or tariff item from customs duty to the extent that such duty exceeds the amount calculated at the prescribed standard rate or, where applicable, the prescribed preferential rate in the table; the table rates are ad valorem unless a specific duty alternative is stated, and certain entries provide a specific duty floor or special effective rate.

Customs tariff amendments: revised classifications, duty rates and documentary conditions for specified imported goods, effective date extended.
Amendment revises tariff classifications and duty percentages in the notification for specified goods across Chapters 1-98, substitutes or omits numerous Table entries, extends the proviso effective date, and adds new S. Nos. and items. It adjusts Conditions and Annexure requirements-requiring specified certificates for life saving drugs, licensing authority certificates for clinical trials, registration and installation proofs for R&D imports, non transfer periods, and undertakings to repay duty differentials if goods are not used as declared. New and revised Lists expand eligible pharmaceutical, medical, power transmission and textile machinery goods for concessional treatment.

Rate of interest fixed for warehoused goods, establishing statutory interest consequences under customs notification.
The Central Board of Excise and Customs, under clause (ii) of sub section (2) of section 61 of the Customs Act, 1962, superseded Notification No. 10/2001 Cus. (N.T.) and fixed the rate of interest on warehoused goods at fifteen per cent per annum by Notification No. 18/2003 Cus. (N.T.), dated 1 3 2003; the notification was later rescinded by a subsequent notification dated 8 7 2016.

Exchange Rate Determination for export goods under the Customs Act: prescribed currency conversion rates take effect as notified.
Under section 14(3)(a)(i) of the Customs Act, the Board prescribes conversion rates for listed foreign currencies into Indian rupees (and vice versa) for export goods, effective 1st March, 2003, superseding the prior notification; Schedule I lists per unit rates for various currencies and Schedule II lists the rate per 100 units for the Japanese Yen as the conversion benchmarks for export valuation.

Exchange Rate Determination fixes conversion rates for import goods, superseding prior notification and governing customs valuation.
Determination of exchange rates for import valuation under the Customs Act fixes specified conversion rates for listed foreign currencies, superseding the prior notification, and prescribes numeric equivalences in two schedules-one with per unit rates for major currencies and one with a per hundred unit rate-required to be applied when converting foreign currency into Indian rupees and vice versa for customs valuation of imported goods.

Tariff valuation revised for specified imports; updated notified values apply to palm products, brass scrap and soyabean oil.
The Board amends the principal customs notification by substituting the existing tariff-value Table with a new Table that prescribes tariff values per metric tonne for specified goods, namely crude palm oil, RBD palm oil, RBD palmolein, crude palmolein, brass scrap (all grades) and crude soyabean oil, thereby changing the valuation baseline applied under the notification framework.

Customs amendment under Section 28A inserts differential duty liability for imported automatic cone winding machines for a specified mill.
Amendment under Section 28A inserts a new Annexure entry in Notification No. 12/99-Cus. (N.T.) to record that M/s. Malwa Cotton Spinning Mills Ltd. imported three automatic cone winding machines and to specify the differential duty payable in respect of those imports, as set out in Notification No. 14/2003-Cus. (N.T.), dated 24-2-2003.

Anti-dumping duty on non-brass metal flashlights imposed to offset dumping from specified exporters and origins.
Provisional anti-dumping duty is imposed on imports of non-brass metal flashlights under sub-heading 8513 10 following a preliminary finding of dumping from the People's Republic of China causing material injury; duties are specified in a table by product specification, origin/export combinations and exporters/producers as US dollar amounts per thousand pieces, payable as the difference between the prescribed amount and the landed value (excluding battery value).

Inland Container Depot designation: Noida SEZ authorised for loading of exports and unloading of imports under customs notification.
The Central Government, under clause (aa) of section 7 of the Customs Act, 1962, amends Notification No. 12/97-Cus.(N.T.) to insert NOIDA Special Economic Zone in the notification table for Uttar Pradesh as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods.

Continuation of anti-dumping duty extends PTA measures pending review by amending notifications to prolong expiry.
The Central Government, invoking authority under the Customs Tariff Act and applicable anti dumping rules, amends two prior notifications to extend the operative period of anti dumping duties on Pure Terephthalic Acid (PTA) originating in or exported from Korea, Thailand and Indonesia. The amendment substitutes the expiry provision in paragraph 2 of each cited notification to prolong duties for a limited interim period pending completion of the designated authority's review and at its request.

Customs tariff amendments: technical substitutions to First Schedule updating tariff codes and duty entries without revenue impact.
The notification, exercising powers under section 11A, substitutes specified tariff entries across multiple chapters of the First Schedule to the Customs Tariff Act, 1975 and alters certain column (2) and column (4) entries, including a revised duty entry for tariff item 5211 49 90. The amendments are presented as technical corrections to tariff codes, headings and columnar descriptions to ensure accurate nomenclature and classification.

Customs exemption for specified donated goods enables duty and integrated tax relief on eligible gifts to Indian Red Cross.
Exemption relieves specified imported goods received as gifts by certain charitable bodies, notably paper money and woollen fabrics and apparels received by the Indian Red Cross, from the whole of customs duty and the integrated tax leviable under the Customs Tariff Act; the power is exercised under section 25(1) of the Customs Act and the Table and Notes were subject to later amendments and eventual rescission.

Anti dumping duty on Ultra High Power graphite electrodes continues for imports from Poland and Brazil, computed against landed value.
Anti dumping duty is imposed on Ultra High Power graphite electrodes (diameters up to 24") from Poland and Brazil, charged as the difference between specified benchmark amounts and the landed value per metric tonne. The duty applies to goods under sub heading 85.45, covers all exporters/producers from those countries, is payable in Indian currency, and is effective from the date the provisional duty was imposed. For calculation, landed value means assessable value under the Customs Act excluding certain duties, and the rate of exchange is the rate notified for the bill of entry date.

Anti-dumping duty rescission ends prior notification on ultra high power graphite electrodes from Poland and Brazil, except past actions.
The Central Government, exercising powers under the Customs Tariff Act and the rules for identification, assessment and collection of anti-dumping duty, rescinds the earlier notification imposing anti-dumping duty on Ultra High Power grade graphite electrodes from Poland and Brazil, while preserving actions done or omitted before the rescission.

Anti-dumping duty on graphite electrodes from Poland and Brazil imposed, calculated as difference between specified amount and landed value.
Graphite electrodes Ultra High Power grade from Poland and Brazil were found dumped and causing material injury; the Central Government imposed a definitive anti-dumping duty calculated as the difference between specified US$ per metric tonne amounts and the landed value, applicable to all exporters/producers from those countries, payable in Indian currency and levied with retrospective effect from the provisional duty date; "landed value" is the assessable value under the Customs Act (excluding specified duties) and the exchange rate is the rate notified for the bill-of-entry date.

Deeming substitution of customs tariff references aligns prior notification with amended First Schedule upon ordinance commencement.
The Board declares that references in the earlier notification to any Chapter, heading or sub heading of the First Schedule to the Customs Tariff Act shall be deemed substituted by the corresponding Chapter, heading or sub heading as amended by the Customs Tariff (Amendment) Ordinance, 2003, ensuring tariff value fixation provisions operate with the updated Schedule references from the Ordinance's commencement.