Customs notification amendment permits unloading of specified petrochemicals at Broach under expanded port list provision.
Amendment inserts Broach as an additional designated custom port in the Table to Notification No. 62/94 (N.T.)-Customs for Gujarat by adding item (2A), authorising the unloading of Ethylene, Vinyl Chloride Monomer, Propylene and Naphtha at Broach under the powers conferred by clause (a) of section 7 of the Customs Act, 1962, effected by Notification No. 55/96-Cus.(N.T.), dated 14-11-1996.

Import exemption for defence equipment subject to certified list and use-only condition at time of customs entry.
Amendment grants conditional customs exemption for machinery, instruments, tools and accessories imported by the General Manager, Ordnance Factory, Badmal, for setting up ammunition filling facilities, provided the importer produces at import a list certified by an officer not below Joint Director, Ordnance Factory Board, Calcutta, to the Assistant Commissioner of Customs, confirming the goods are required, not manufactured in India and will be used only for that purpose; the exemption lapses on or after the notification's sunset date.

Exemption for fogging machines: customs duties waived when municipal authorities import for mosquito control purposes.
Exempts fogging machines imported by a Municipal Authority for combating malaria and other mosquito borne diseases from the whole of customs duty and the whole of the additional customs duty, applicable to goods falling within Chapter 84, with the exemption framed as a public interest measure and limited in force until 31 March 1997.

Drawback claim filing requirements updated: shipping bill equals claim, documentation and resubmission rules, and filing extensions provided.
The amendment treats the triplicate copy of the Shipping Bill at export clearance as the formal drawback claim and requires specified supporting documents. Incomplete claims must be returned with a deficiency memo within ten days and are deemed not filed for section 75A; resubmission after curing deficiencies is treated as a claim filed on the clearance date. Testing time up to one month is excluded from the three month payment computation. Extensions for filing supplementary claims are available from Assistant Commissioner and Commissioner where sufficient cause exists, and a transitional filing window is provided for pre amendment exports.

Land customs stations amendment: Ghasuapara routes substituted to list two roads to Baluaghat under Customs Act.
Amendment under the powers conferred by clauses (b) and (c) of section 7 of the Customs Act, 1962 substitutes the Table entry for Ghasuapara in Notification No. 63/94(NT)-Customs, designating "(47) Ghasuapara" and prescribing two road routes to Baluaghat (Bangladesh): (a) via Ghandibor (Ghasuapara) B.P. No. 1123/1-5 to Karaitoli - Baluaghat; and (b) via [Miassingitta] (Ghasuapara) B.P. No. 1224/1-5 to Baluaghat.

Special Customs Duty exemption extended to include newsprint through amendment to existing customs notification provision
Amendment to Notification No. 77/96-Cus substitutes the opening paragraph reference from "S. Nos. 2 to 11" to "S. Nos. 2 to 12" and adds S. No. 12 in the Table, inserting an exemption entry for "Newsprint falling under sub-heading No. 4801.00 of the said First Schedule."

Customs tariff amendment substitutes specified duty rate for newsprint, altering the column entry in existing notification.
Under the authority of section 25(1) of the Customs Act, 1962 and in the public interest, the Central Government amends Notification No. 36/96-Customs by substituting, in the Table of that notification, the entry in column (4) against the relevant serial number for newsprint with the duty description "10%".

Exchange rate determination for export goods establishes official currency conversion rates and supersedes earlier notification.
Central Government determination under the Customs Act prescribes official conversion rates of specified foreign currencies into Indian rupees and vice versa for export goods, superseding the earlier notification and making the rates in the appended Schedule I (unit-based rates) and Schedule II (per one hundred units) operative from the stated commencement date.

Exchange rate determination sets official conversion rates for imported goods and stamp duty, superseding the prior notification.
The Central Government, exercising powers under the Indian Stamp Act and the Customs Act, supersedes Notification No. 45/96 and prescribes official exchange rates for specified foreign currencies effective 1 November 1996. The notification provides two schedules: Schedule I giving Indian-rupee equivalents per one unit of listed currencies, and Schedule II giving equivalents per 100 units for certain currencies, to be applied for stamp duty calculation and customs purposes relating to imported goods.

Customs exemption for fuel injection components subject to use restrictions, non sale period, installation and certification requirements.
The notification exempts listed components, sub-components and specified machinery for fuel injection equipment from customs duty in excess of a prescribed ad valorem rate when imported for designated manufacturing or after-sales purposes, subject to importer undertakings that goods will be used for stated purposes, a prohibition on sale of certain imported machinery for a minimum period, and production of certificates from the Assistant Commissioner of Central Excise confirming use or installation within periods to be specified by the Assistant Commissioner of Customs.

Customs port designation expanded to include land customs station at Petrapole for pass book imports under Exim Policy.
The Central Government amended the cited customs notification by substituting the word "Calcutta" with "Calcutta (including the Land Customs Station at Petrapole)" in condition (2), first proviso, thereby extending the notification's territorial coverage to include the specified land customs station for imports made under a pass book issued under the Exim Policy.

Customs airport appointment: Pune designated for loading perishable agricultural produce under amended customs notification.
The Central Government amends Notification No. 61/94-(N.T.)-Customs to re-number the Maharashtra entry and insert Pune as a customs airport specifically appointed for the loading of perishable agricultural produce, including flowers, fruits and vegetables, pursuant to powers conferred under the Customs Act.

Drawback rate reduction alters the notified rate for export drawback under Customs and Central Excise Drawback Rules.
Amendment reduces the notified drawback rate by substituting the previously specified percentage with a lower percentage in Rule 8(1) of the Customs and Central Excise Duties Drawback Rules, 1995, enacted by the Customs and Central Excise Duties Drawback (Second Amendment) Rules, 1996, effective the day after notification under powers conferred by the Customs Act and the Central Excise Act.

Anti-dumping duty on 8-Hydroxyquinoline imposed for imports from China; designated exporters face specified rates under Customs Tariff Act.
The Central Government, invoking section 9A of the Customs Tariff Act read with rule 13 of the Anti dumping Rules, imposed an anti dumping duty on 8 Hydroxyquinoline originating in the People's Republic of China based on preliminary designated authority findings of dumping. The notification prescribes exporter specific duty rates in the annexed Table and a rate for other exporters, tying applicability to the exporter listed at importation.

Interest on delayed customs duty fixed under Section 28AB, later superseded by a subsequent notification issued in 2000.
The Central Board, under the Customs Act, prescribes a statutory rate of interest to be charged on delayed payment of customs duty in special cases where Section 28AB applies, establishing the administrative interest obligation for recoveries; this notification was later superseded by a subsequent notification in 2000.

Customs exemption for specified inputs in diamond exports for authorised Diamond Credit Book Scheme exporters when imported as inputs.
Exemption for special industrial adhesives, gums and solutions and synthetic diamond powder imported as inputs by exporters under the Diamond Credit Book Scheme, limited to a proportion of the Free On Board value of cut and polished diamond exports, from customs duty in the First Schedule, the specified special duty, and the additional duty under section 3 of the Customs Tariff Act.

Rescission of customs tariff notification: executive power used to withdraw a prior exemption-related notification.
The Central Government, invoking its executive power under section 25(1) of the Customs Act, 1962, rescinds an earlier customs tariff notification concerning effective rates of customs duty on goods in Chapters 4 to 98 on the stated ground of necessity in the public interest, thereby removing the prior Ministry of Finance (Department of Revenue) customs notification dated 23rd July, 1996 and altering the administrative framework for the related miscellaneous exemption notifications.

Special Excise Duty exemption for specified imports, with conditional baggage and tariff-heading-based exemptions for listed goods.
Notification exempts specified imported goods from Special Excise Duty under the Finance Act, providing full exemption for listed tariff items and targeted partial exemption for baggage items exceeding duty free allowance. Exemptions are subject to any pre-existing conditions attached to customs exemptions or Free-rate import conditions. The list identifies goods by First Schedule tariff headings and subheadings, covering categories such as baggage exemptions, goods already free or wholly exempt, specified agricultural and industrial headings, potassium sulphate within a specified composition, aeroplane engines and parts, and automatic circuit breakers with stated use exclusions.

Effective rate of duty amended to apply a specified ad valorem tariff to non-rayon wood pulp goods.
Amendment of Notification No. 36/96 Customs inserts, after serial No. 80, a new table entry applying an effective rate of duty to Chapter 47.02 goods described as "All goods other than rayon grade wood pulp," thereby specifying a uniform ad valorem tariff rate for those items within the notification's tariff schedule.

Exchange rate determination for export goods fixes official foreign currency conversion rates under the Customs Act.
The Central Government, under the Customs Act, determines official exchange rates for specified foreign currencies for export goods, superseding the earlier notification of 27 August 1996 and applying with effect from 1 October 1996; two appended schedules set per unit and per 100 unit rupee equivalents for listed currencies to be used for export valuation and related customs procedures.