Customs exemption definition: digital still image video cameras limited to non video cameras; concessional imports permitted under procedural manufacturing rules.
Notification No. 15/2012-Customs amends Notification No. 25/2005-Customs to (i) redefine "digital still image video cameras" as digital cameras not capable of recording video at a minimum resolution of 800 x 600 pixels and 23 frames per second for at least 30 minutes in a single sequence using maximum storage capacity, and (ii) declare that all goods except poly-laminated aluminium and steel tapes for manufacture of items listed at serial numbers 1-32 are exempted provided importers follow the Customs concessional import procedure for manufacture of excisable goods.

Education cess exemption on imports of First Schedule goods with specified electronic and media exclusions.
The Central Government exempts imports of all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant sections of the Finance Act, 2007, subject to a proviso excluding specified tariff headings and items (notably certain electronic goods, media, parts of integrated circuits, telephony equipment and specified serial entries) as added by a subsequent notification and with the notification later noted as rescinded by a further notification.

Education cess exemption on imported goods removes levy for most tariff items, subject to specified exclusions.
The Central Government exempts all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of Education Cess on import, subject to a proviso excluding specified tariff headings, sub-headings, tariff items and serial entries set out in an existing notification table; the proviso was inserted later to refine exclusions and the notification was subsequently rescinded.

Customs duty rates and exemptions prescribed for imports, setting standard and additional duty levels subject to specified conditions.
Notification prescribes effective customs duty treatment on imports by listing tariff classifications with corresponding standard (basic) and additional duty rates, and by exempting goods to the extent specified; benefits are subject to documentary, registration and undertaking conditions set out in the Annexure and related procedures, with multiple sectoral and itemised entries and cross-referenced amendments, and supersession of the prior notification.

Exemption scope expanded: bullet proof helmets added to defence imports exemption under customs notification framework.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No.39/96 Customs by substituting in the Table against S.No.16 the words "bullet proof jackets" with "bullet proof jackets and bullet proof helmets", thereby extending the same customs exemption to bullet proof helmets under the existing miscellaneous exemption framework for specified defence and government users.

Amendment to Customs Notification: substitutes the Explanation's cross reference to update the tariff reference and duty framework.
The Central Government amends Notification No. 27/2011 Customs by substituting in the Explanation the reference "3/ITC (PN)/92 97, dated the 27th May, 1992" with "21/2009 14, dated the 1st December, 2009" under the powers of section 25(1) of the Customs Act, 1962, as effected by Notification No. 10/2012 Customs dated 17th March 2012.

Tariff value fixation updated for edible oils, brass scrap and specified precious metals, substituting prior tariff tables under statute.
Substitution of TABLE-1 and TABLE-2 in Notification No. 36/2001 Customs (N.T.) fixes tariff values in US dollars for specified imports. TABLE-1 lists per metric tonne tariff values for specified edible oils, brass scrap (all grades) and poppy seeds, with certain entries noted as unchanged. TABLE-2 lists tariff values for specified forms of gold and silver where a related notification benefit is availed, also noted as unchanged. The amendment is made under section 14(2) of the Customs Act, 1962 by the Central Board of Excise & Customs.

Duty-free re-import of certified cut and polished diamonds permitted subject to exporter eligibility, certification and matching standards.
Customs duty and integrated tax are exempted for re-imported cut and polished diamonds certified by laboratories or agencies notified in the Foreign Trade Policy, provided exporters meet eligibility criteria, each diamond meets a minimum carat weight, re-import occurs within the prescribed period (with specified extensions where applicable), certification/grading reports are produced, and the re-imported stones match the export invoice in value and dimensions subject to specified tolerances. Authorised national offices of the notified laboratories may act on behalf of exporters if core conditions are met.

Customs exemption for aviation turbine fuel remnant used in aero shows now permitted, altering notification conditions.
The notification amends Notification No.3/89-Customs to carve out aviation turbine fuel consumed during an aero show from a fuels exclusion, expressly exempting aviation turbine fuel contained as remnant fuel in aircraft arriving from outside India when consumed during an aero show, and adds "Aero show organised by the Central Government" to Schedule II.

Status Holder Incentive Scrip extension broadens the qualifying export period and eligibility under customs exemption rules.
Amendment broadens temporal eligibility for the Status Holder Incentive Scrip (SHIS) by substituting condition (1) of Notification No. 104/2009-Customs to include exports made during 2009-10, 2010-11, 2011-12 and 2012-13, and specified products exported during 2010-11, 2011-12 and 2012-13, thereby extending the SHIS scheme's qualifying period.

Publication of daily import and export lists now requires expanded location categories and specified itemised trade particulars.
Amendment broadens the locations for publication from a "port functioning" to "functioning port, airport, inland container depot or land customs stations" and prescribes the specific particulars to be published daily: for imports-port or country of origin, description of goods, customs tariff heading, quantity, unit quantity code, and value of goods (in rupees); for exports-port of destination, description of goods, customs tariff heading, quantity, unit quantity code, and value of goods (in rupees).

Continuation of anti-dumping duty extended for polyester fully drawn yarn imports from specified countries under government notification.
The Central Government, exercising powers under sub sections (1) and (5) of Section 9A and rule 23, amends the earlier notification to extend continuation of anti dumping duty on imports of Fully Drawn/Fully Oriented/Spin Draw/Flat Polyester Yarn from Indonesia, Republic of Korea, Malaysia and Chinese Taipei, and adds that the notification shall remain in force up to and inclusive of 20th August, 2012 unless revoked earlier.

Common Adjudicating Authority appointed to adjudicate specified Customs show cause notices under statutory assignment.
The Central Board of Excise & Customs, relying on statutory adjudicatory powers and Notification No. 83/2004 Customs (N.T.), assigns specified Commissioners of Central Excise to act as Common Adjudicating Authority for the particular Show Cause Notices listed in the Table, mapping each notice number and noticee to a designated Commissioner to perform adjudication in respect of those notices.

Land customs stations designated for India-Nepal border: additional road routes added for bilateral import/export traffic.
Inserts two additional land border entries into the TABLE against serial number 6 of Notification No. 63/1994-Customs (N.T.) under section 7 of the Customs Act: Laukaha (Madhubani, Bihar) with the road link to Thadi (Nepal), and Thoothibari (Maharajganj, Uttar Pradesh) with the road link to Maheshpur (Nepal), thereby designating these routes as specified land customs stations and routes for import and export.

Customs port appointment: Dhamra authorised for unloading imports and loading exports with specified cargo exclusions.
Amendment under section 7(1)(a) of the Customs Act substitutes the TABLE entries for serial number 9 (Orissa) to appoint Dhamra as a customs location. Dhamra is authorised for unloading imported goods and loading export goods or any class of such goods, excluding containers, project imports, hazardous cargo and liquid cargo, while expressly permitting carbon black feed stock and edible oil.

Fixation of tariff values establishes commodity-specific import valuation rates for palm oils, soybean oil, brass scrap, gold and silver.
Amendment under section 14(2) of the Customs Act substitutes TABLE 1 and TABLE 2 of Notification No. 36/2001 Customs (N.T.), prescribing US dollar tariff values per metric tonne or unit for specified commodities, including various palm oil and palmolein grades, crude soyabean oil, brass scrap, poppy seeds, and unit values for gold and silver qualifying under a related notification benefit.

Anti-dumping duty: rescission of prior notification on phenol imports, under Customs Tariff Act authority, with savings provision.
The Central Government, under section 9A of the Customs Tariff Act and rule 23 of the Anti-dumping Rules, rescinds the earlier notification imposing anti-dumping duty on phenol imports from specified countries, subject to a savings provision preserving actions or omissions prior to rescission.

Exchange Rate Determination sets rupee conversion rates for specified foreign currencies for import and export customs valuation.
Determines rates of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, effective from 1st March, 2012, superseding the earlier notification; Schedule I sets unit rates for listed currencies for import and export purposes and Schedule II sets the rate for 100 units of Japanese Yen.

Common Adjudicating Authority appointed to centralize adjudication of a linked customs show cause proceeding.
Appointment of a Common Adjudicating Authority under the Customs Act to consolidate adjudication of linked show cause proceedings. The Central Board of Excise and Customs, exercising powers under section 4(1) and section 5(1) of the Customs Act, appoints the Joint Commissioner or Additional Commissioner of Customs at CFS, ICD, G.T. Road, Sahnewal, Ludhiana to perform the functions and discharge the duties of three specified Joint Commissioners of Customs for adjudication of the DRI show cause notice concerning M/s A & N Impex.

Customs notification amendment adds Thimmapur as authorised unloading and loading point for imported and exported goods.
The notification amendment inserts Thimmapur Village, District Mahbubnagar, into the schedule for Andhra Pradesh, authorising the unloading of imported goods and the loading of export goods at that location under the customs non-tariff notification framework.