Customs exemption list amended: tariff coverage revised and commercial vehicle CBUs added to exemption schedule.
The Government amends the customs exemption notification by substituting the first TABLE entry with a detailed list of tariff headings and sub-headings that define the goods covered by the exemption; omitting serial entries nine through fifty-one; and inserting, with future effect, a new entry adding all commercial vehicles (including electric vehicles) under the specified headings when imported as completely built units (CBUs).

Health Cess exemption for specified medical and surgical goods, subject to prior notification conditions and concessional import rules.
The Central Government exempts specified goods used for medical, surgical, dental or veterinary purposes, and goods covered by listed prior exemption notifications, from the whole of the Health Cess, subject to any conditions in those notifications; certain items are excluded, specified additional goods (including surgical needles and inputs for X ray machines) are included, and import of X ray inputs must comply with the Customs concessional import rules.

Customs tariff scope narrowed to exclude Chapter 74, substituting the table entry to alter exemption applicability by central notification.
Amendment under section 25 of the Customs Act substitutes, in the Table against the specified serial, the Column (2) entry with "Any Chapter except Chapter 74", thereby excluding Chapter 74 from the exemption coverage and modifying Notification No. 25/2005-Customs.

Customs exemption scope now excludes Chapter 74, changing which goods are covered by the exemption table.
The Central Government amends Notification No. 24/2005 Customs by substituting, in the Table against S. No. 39, the entry in column (2) with "Any Chapter except Chapter 74", thereby excluding goods classifiable under Chapter 74 from the applicability of that table entry within the miscellaneous exemption framework.

Customs notification amendment updates tariff classifications and item descriptions, substituting HS codes and inserting fuse component entries.
The Central Government amends Notification No. 25/99-Customs to alter List A: omitting S. No. 80; substituting tariff headings and specifying aluminium wire with silicon or magnesium impurity at S. No. 82; inserting additional micro and sub miniature fuse component descriptions after "Blade Fuse Body" at S. No. 190; and substituting the tariff heading entry at S. No. 225 to include an alternate HS code. A corrigendum corrects a previously misstated HS code form. The changes are made under statutory powers as necessary in the public interest.

Customs exemption for wool and woollen apparel gifted to Indian Red Cross Society introduced, expanding existing exemption framework.
An amendment inserts an exemption entry in the customs notification, providing that wool, woollen fabrics and woollen apparels received as gifts by the Indian Red Cross Society are exempted under the principal notification No.148/1994-Customs, effected under the statutory powers in the Customs Act and the Customs Tariff Act on a public-interest finding.

Customs exemption scope expanded to include Defence public sector units and other PSUs supplying for Defence forces.
The amendment substitutes the opening paragraph of the principal customs exemption notification to expand beneficiaries from the Ministry of Defence or the defence forces to include Defence Public Sector Units and other public sector units when supplying for the defence forces, thereby broadening the class eligible under the exemption without changing other operative terms.

Antidumping duty revocation on purified terephthalic acid removes prior import measures and rescinds earlier notifications.
Revokes the antidumping duty on Purified Terephthalic Acid, including Medium Quality and Qualified variants, when originating in or exported from specified foreign sources and imported into India, and rescinds the earlier government notifications on the same subject while saving actions or omissions completed prior to rescission.

Customs tariff exemptions updated to add mobile phone components, revise classifications, and restructure duty treatment.
Amendments to the customs exemption schedule insert distinct entries for vibrator motors/ringers, display assemblies, touch panels and related inputs for use in manufacture of cellular mobile phones, modify and omit specified items and classifications (including adding fingerprint reader/scanner and redefining All goods other than charger or power adapter), substitute the scope of certain tariff headings to exclude microphone and receiver parts, and add transitional and sectoral PCBA entries for mobile and telecommunications equipment, thereby restructuring duty treatment and exemptions.

Customs tariff amendments redefine exempt goods and impose documentary and undertaking conditions affecting import duty treatment.
The notification revises the Customs exemption Table by inserting, omitting and substituting numerous tariff entries and duty rates, adding items such as breeding horses, crude palm oil, calcined coke, specific paper grades, calendared plastic for smart cards and paper money, and adjusting inclusions/exclusions and concessional percentages. The ANNEXURE deletes certain conditions, substitutes and inserts conditions requiring departmental certificates, environmental permissions, and importer undertakings to secure exemptions and to ensure use of imported goods as declared, with some duty changes timed to a specified fiscal effective date.

Safeguard duty scope expanded to include an additional tariff item, extending statutory safeguard coverage under customs law.
The Central Government amended a prior safeguard duty notification to substitute the reference to a single tariff item with references to two tariff items, thereby extending the applicability of the safeguard duty to include the newly added tariff item under powers conferred by the Customs Tariff Act and associated safeguard rules.

Extension of adjudication period under customs law allows continued determination of duty or interest by appointed common authority.
The Director General, Revenue Intelligence extended, under the statutory proviso to the limitation provision, the period for determination of duty or interest by a further year for adjudication of specified show cause notices dated 05.02.2019 and 19.03.2019 in respect of the named noticees. The extension enables the Common Adjudicating Authority, as appointed by earlier notifications, to complete adjudication of the listed SCNs; the notification identifies the noticees and references the appointment and SCN identifiers.

Tariff value fixation for specified imported commodities including edible oils, gold, silver and areca nut under customs power.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal Customs notification to fix tariff values for specified imported goods, prescribing per unit tariff values for edible oils (including crude and refined palm and soybean oils), brass scrap, poppy seeds, areca nuts, and distinct entries for gold and silver in specified forms or enjoying specified notification benefits.

Provisional anti-dumping duty on digital offset printing plates imposing country- and producer-specific rates and import restrictions.
Provisional anti-dumping duty is imposed on digital offset printing plates from specified countries with country- and producer-specific duty rates per square metre specified in a table for defined tariff items; duties are payable in Indian currency, effective for up to six months from publication, and the rate is calculated using the notified customs exchange rate on the bill of entry presentation date.

Extension of adjudication period under Customs Act: Director General extended time for adjudicating specified show cause notice.
The Director General, Revenue Intelligence extended the adjudication period under the first proviso to section 28(9) of the Customs Act for determination of duty or interest under subsection (8) by one year from expiry of the initial show cause notice dated 18.02.2019, specifically in respect of the Department of Atomic Energy and the identified show cause notice for which a Common Adjudicating Authority was appointed.

Appointment of Common Adjudicating Authority: Director General Revenue Intelligence substitutes specified file reference for CAA notification.
Director General, Revenue Intelligence amends a prior Customs notification under clause (a) of section 152 of the Customs Act, 1962 by substituting the existing entry in column 3 against serial number 1 in the Table with a new file reference, now recorded as F. No. DRI/HQ-CI/50D/CAA-26/2019-CI, effecting an update to the appointment/identification entry for the Common Adjudicating Authority / Proper Officer.

Extension of adjudication period extends timeframe for determination of duty and interest and confirms CAA appointment.
The Directorate of Revenue Intelligence invoked the first proviso to section 28(9) of the Customs Act to extend by one year the period for determination of duty or interest under section 28(8), effective from the expiry of the initial SCN period dated 31.01.2019, in respect of the noticee listed in the Table and tied to the Common Adjudicating Authority appointment recorded in Notification No. 5/2019.

Duty drawback rates revised, establishing ad valorem and unit caps with procedural and eligibility conditions for exports.
The Central Government determines revised rates of duty drawback for exports, prescribing ad valorem percentages and per unit caps in a Schedule aligned to the Customs Tariff at the four digit level. Rates include packing unless otherwise stated, require compliance with procedural rules for claiming drawback, and permit composite article allocation by constituent net content on self declaration subject to verification. Exclusions include goods made in specified bonded or export oriented regimes and exports under certain duty free authorisations; project export valuation and provisional drawback calculation rules are specified.

Amendment to Common Adjudicating Authority appointments alters port designation and file reference for a specific notification entry.
The Director General, Revenue Intelligence, invoking clause (a) of Section 152 of the Customs Act, 1962, amends Notification No. 57/2019-Customs (N.T./CAA/DRI) by substituting, against the specified serial number in the Table, the existing file reference with the file reference read with corrigendum and by replacing the previously listed Nhava Sheva port designation in columns 3-5 with an alternative Nhava Sheva port designation; the substitution is effected by office reference and recorded by the Joint Director.

Anti-dumping duty on sodium nitrite revised and continued, applying to imports from China PR and indirect export routes.
The Central Government, under section 9A of the Customs Tariff Act and relevant rules, amends Notification No. 40/2017-Customs (ADD) to substitute the duty table and impose a revised anti-dumping duty per metric tonne on Sodium Nitrite (tariff item 2834 10 10) originating in or exported from China PR and on consignments involving China PR through other countries; the revised duty is effective for five years from the date of the original notification dated 25 August 2017.