Customs tariff classification changes: substitution of tariff headings across multiple exemption notifications, altering applicable codes from commencement.
The Central Government, under section 9A of the Customs Tariff Act and relevant anti-dumping rules, amends eighteen customs exemption notifications by substituting specified tariff headings and subheadings as set out in a tabular schedule. Each listed principal notification is to have particular numerical tariff figures replaced by alternative headings or subheadings, and these classification changes take effect from the first day of January, 2007.

Customs tariff amendments adjust specific tariff descriptions, add and remove items and fix applicable duty rates.
Amendments to the First Schedule to the Customs Tariff Act revise, omit and insert specific tariff entries across Chapters 25, 28, 29, 30, 84 and 85 to reflect HS-driven corrections: certain entries are substituted or omitted, new tariff items (including ketamine entries) are inserted, and itemised sub-headings are created with specified duty treatments (including Free and 12.5% ad valorem entries).

Duty drawback alignment: specified tariff descriptions remain linked to the pre amendment First Schedule despite tariff changes.
Inserts a proviso in Condition 1 of notification No.81/2006-CUSTOMS (N.T.) preserving that the tariff items and description of goods in columns 1 and 2 of the notification Table shall continue to remain aligned with the First Schedule to the Customs Tariff Act as it existed before the amendment effected under the Finance Act, 2006, notwithstanding the subsequent amendment to the First Schedule.

Exchange rate for export goods established under Customs Act, prescribing specified currency conversion rates and superseding prior notification.
The Board, under section 14(3)(a)(i) of the Customs Act, supersedes the prior notification and notifies conversion rates for specified foreign currencies for export goods effective 1st January, 2007, by publishing Schedule I (rates per one unit for several currencies) and Schedule II (rate per one hundred units for Japanese Yen) to be used for conversion into Indian rupees.

Exchange Rate Determination: Official conversion rates for specified foreign currencies are fixed for customs valuation, effective January.
Determines official exchange rates for conversion between specified foreign currencies and Indian rupees for customs purposes, effective from the stated commencement date, by prescribing operative rates in two schedules-one listing per-unit equivalents for major currencies and a second listing the rupee equivalent per one hundred units for the Japanese yen-and superseding the prior notification.

Anti-dumping duty on silk fabrics from China imposed; duty equals difference between benchmark price and landed value.
Definitive anti-dumping duty is imposed on silk fabrics weighing 20-100 grams per meter from the People's Republic of China, levied as the difference between specified benchmark amounts (per metre in US dollars) set in the notification's Table and the landed value of imported goods. The Table distinguishes product types and weight bands, identifies sampled and non-sampled exporters and prescribes benchmark amounts per exporter category. The duty is payable in Indian currency, effective from the notification date and valid up to and inclusive of 5 December 2011, with "landed value" and applicable rate of exchange defined under Customs law.

Customs notification amendment deletes clause (j) from preamble proviso under section 25(1), narrowing exemption scope.
Amendment removes clause (j) from the proviso to the preamble of Notification No. 21/2002 Customs by exercise of statutory power under the Customs Act, thereby altering the operative scope of the miscellaneous exemption provisions in that notification.

Customs exemption extended to Delhi metro equipment for the first phase and specified second-phase corridors.
Amendment expands the customs exemption in Notification No.21/2002 to cover all equipment, machinery and rolling stock imported for use in the metro rail project's first phase and specified corridors of the second phase, listing the covered corridors, and revises the Annexure condition 92 wording to reflect the extended project description, effected under section 25(1) of the Customs Act, 1962.

Anti-dumping duty extension on partially oriented yarn maintains provisional levy pending review, subject to statutory renewal limits.
The Central Government amended Notification No. 97/2002-Customs by inserting a paragraph providing that the anti-dumping duty on Partially Oriented Yarn from Republic of Korea and Turkey shall remain in force up to and inclusive of 26th December 2007, unless revoked earlier, exercising powers under sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 and rule 23 of the relevant anti-dumping Rules, following a review initiation and request for extension by the designated authority.

Duty Free Entitlement: exemption now covers the whole additional duty under Section 3, amending prior notifications.
Amendment directs substitution of clause (b) in the opening paragraph of Notification No. 53/2003-Customs and Notification No. 54/2003-Customs so that exemption under the Duty Free Entitlement Credit Certificate Scheme extends "from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act; and", thereby clarifying that the additional duty under Section 3 is included within the exemption.

Extension of exemption notification effective date amended under Customs Act powers to substitute the previously specified date.
The amendment exercises power under section 25(1) of the Customs Act to substitute, in the preamble proviso of Notification No. 21/2002 Customs (clause (h)), the previously stated commencement date with a new specified commencement date, thereby altering the operative date for the exemption provided by that clause as part of a further amendment to the principal notification.

Appointment of Commissioner of Customs authorized to exercise adjudicatory powers in specified Mangalore Refinery cases.
The Central Board of Excise and Customs appoints and authorizes the Commissioner of Customs, Mangalore, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, to exercise the powers and discharge the duties of the officers specified in the Table for adjudication of the matters and show cause notices listed therein concerning M/s Mangalore Refinery and Petrochemicals Limited.

Appointment of Adjudicating Authority: Commissioner of Customs(Exports) authorised to adjudicate specified Show Cause Notices for exporters.
Appointment of the Commissioner of Customs (Exports), Jawahar Custom House, to act as Commissioner of Customs (Exports), Air Cargo Complex, Sahar, Mumbai, and authorised to exercise the powers and discharge the duties under the Customs Act for adjudicating Show Cause Notices issued against M/s Rahul Exports, M/s Deepak Impex and others by the investigating agency.

Jurisdiction amendment substitutes a prior year reference to extend authority over M/s Sagar Electronics under Customs Act powers.
Amendment substitutes the earlier year reference with the subsequent year in Notification No. 71/2006-Customs (N.T.) to extend jurisdiction in respect of M/s Sagar Electronics, effected under section 4(1) and section 5(1) of the Customs Act, 1962 by official amendment.

Amendment to Customs Notification updates the effective date for an exemption provision under section 25 of the Customs Act.
Substitution of the effective date in the proviso to clause (f) of the preamble of Notification No. 21/2002-Customs: the words and figures previously specifying an earlier commencement date are replaced by words and figures specifying a later commencement date, effected by Notification No.115/2006-Customs issued under sub section (1) of section 25 of the Customs Act, 1962.

Tariff value fixation for edible oils and brass scrap updated under Customs Act, affecting import valuation.
The Board, invoking authority under the Customs Act, substitutes the existing tariff-value Table in Notification No.36/2001-Cus (N.T.) with a new Table listing tariff values in US dollars per metric tonne for specified edible oils and brass scrap; most values are retained as noted and the substituted schedule governs customs valuation and related non-tariff administration for the listed import commodities.

Tariff amendment adds classification for high-speed heat-set web offset rotary printing machines with minimum speed requirement and applicable customs duty.
Amendment to the customs tariff inserts a new tariff entry classifying high-speed heat-set web offset rotary printing machines, specifying the commodity description with a minimum operational speed requirement and attaching an applicable customs duty rate in the Table; the change is made under the Customs Act as a modification to the principal notification dated 1st March, 2002.

Exchange rate determination for export goods: prescribed conversion rates effective from December for customs valuation purposes.
The Board issues a notification under the Customs Act, 1962 section 14(3)(a)(i) prescribing exchange rates for conversion of specified foreign currencies into Indian rupees for exported goods, effective from 1st December, 2006, superseding the earlier October notification; two schedules provide per unit rates for listed currencies and a 100 unit rate for Japanese Yen for customs valuation and related conversions.

Exchange rate determination: notified conversion rates for specified foreign currencies applicable to import valuation from a specified date.
Determination of rate of exchange for specified foreign currencies for imported goods under section 14(3)(a)(i) of the Customs Act, superseding a prior notification. Schedule I lists rates per one unit for various currencies; Schedule II lists the rate per one hundred units for Japanese Yen. These notified rates apply for conversion between foreign currency and Indian rupees for import valuation from the stated operative date.

Appointment of Special Adjudicator: Commissioner authorised to adjudicate DRI show cause notice against specified importer.
The Central Board of Excise and Customs authorised the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi, to exercise the powers and duties of the Commissioners of Customs (Import), Mumbai and Nhava Sheva for the sole purpose of adjudicating the show cause notice issued against M/s Paradise International and others by the Directorate of Revenue Intelligence dated 9th October 2006.