Customs amendment clarifies description for modernisation of caustic soda units using membrane cell technology in notifications
Exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, Notification No. 86/98-Cus dated 6-11-1998 amends Notification No. 23/98-Customs by substituting, at Table serial 213 column (3) item (1), the phrase "modernisation of an existing caustic soda unit based on membrane cell technology" with "modernisation by using membrane cell technology, of an existing caustic soda unit," clarifying the description of mono or bipolar membrane electrolysers and parts eligible under the exemption.

Concessional customs duty for Nepalese small scale imports: reduced duty rates subject to certification and aggregate clearance limits.
Notification grants a concessional rate of customs duty for specified goods manufactured by Nepal small scale units imported into India, exempting duty in excess of reduced rates for successive aggregate clearance tranches within a financial year. Eligibility requires manufacture in Nepal by units qualifying under the Nepal Industrial Policy, importation into India, and production of a prescribed certificate from His Majesty's Government of Nepal. Exemptions apply on an aggregate basis across factories or manufacturers, are subject to preceding-year clearance limits, exclude goods bearing another party's brand, and exclude specified categories and clearances as listed in the Annexure.

Import duty exemption for edible vegetable oils used to manufacture vanaspati, subject to prescribed customs import procedures.
An amendment adds Table entry 14A exempting edible-grade vegetable oils under Chapter 15 imported for the manufacture of vanaspati, specifying a duty rate of Nil, conditional on compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Customs exemption for pulses: amendment adds a tariff entry granting duty-free status to pulses under the notification.
Amendment inserts serial 5B into the Table of Notification No. 23/98-Customs, adding tariff heading 07.13 for pulses and specifying Nil customs duty for pulses under the notification, made under section 25(1) of the Customs Act, 1962 in the public interest.

Land customs stations amendment adds a sub-exchange office at Ludhiana, expanding designated customs route listings.
Amendment to the land customs stations schedule under the Customs Act, 1962 inserts a new sub-exchange office at Ludhiana into the Table to Notification No. 63/94-Cus. (N.T.), against Serial Number 8 in column (3), after item (5).

Exchange rate determination for export goods sets specified currency conversion rates applicable to Indian rupee valuation.
Notification No. 85/98 Cus. (N.T.) determines fixed exchange rates for conversion between specified foreign currencies and Indian rupees for export goods under the Customs Act authority, effective from the notified date. The rates are set out in two schedules: Schedule I provides rupee equivalents per one unit of listed major currencies, and Schedule II provides rupee equivalents per one hundred units for certain other currencies; the notification supersedes the earlier notification.

Exchange rate determination for imported goods: prescribed statutory conversion rates to apply for stamp duty and customs calculations.
The Central Government prescribes the rate of exchange for conversion of specified foreign currencies into Indian rupees for calculating stamp duty under the Indian Stamp Act, 1899 and for the purposes of section 14 of the Customs Act, 1962 in relation to imported goods, superseding an earlier notification; the fixed rates are set out in Schedule I and Schedule II and apply with effect from 1st November, 1998.

Anti-dumping duty rescission on metallurgical coke from China PR under customs tariff provisions by central government.
The Central Government rescinds the imposition of anti-dumping duties on metallurgical coke originating in or exported from China PR, revoking Notification No. 22/98-Customs dated 6 May 1998, under powers conferred by the Customs Tariff Act and the Customs Tariff anti-dumping Rules, 1995.

Anti-dumping duty on metallurgical coke from China PR imposed, calculated by difference between benchmark and landed value.
Imposition of anti-dumping duty on Metcoke from China PR is made under section 9A of the Customs Tariff Act and relevant rules; duty applies to goods under heading 27.04 and is calculated as the difference between a fixed benchmark and the landed value per metric tonne. The duty is effective from the date of provisional levy. "Landed value" means the assessable value under the Customs Act, 1962 and includes all customs duties except certain specified duties under the Customs Tariff Act.

Inland container depot amendment adds Wanjarwadi and Maliwada to permit unloading of imports and loading of exports.
The Central Government amends Notification No. 12/97-Cus. (N.T.) by inserting entry (vii) at serial No. 9 for Maharashtra to designate Wanjarwadi and Maliwada (Aurangabad) as inland container depot sites authorised for the unloading of imported goods and the loading of export goods.

Common Adjudicating Authority appointed for adjudication of specified show cause notices against an importer under Customs Act.
The Commissioner of Customs (Imports), Mumbai is designated as the Common Adjudicating Authority to act as the Commissioner of Customs (Exports), Mumbai, Commissioner of Customs, Chennai, or Commissioner of Customs, Nhava Sheva, as applicable, for adjudicating the specified show cause notices issued in respect of M/s. Le Designco, New Delhi, under the powers conferred by sub section (1) of section 4 of the Customs Act, 1962.

Common Adjudicating Authority appointment designates an alternate Commissioner to adjudicate pending customs show cause proceedings for specified case.
Central Government appoints the Commissioner of Customs, Nhava Sheva to act as the Commissioner of Customs, Chennai for adjudicating the show-cause proceedings issued to M/s Unique Design Enterprises, New Delhi, pursuant to powers under section 4(1) of the Customs Act, 1962, thereby designating the proper officer and aligning adjudicatory competence for that specific matter.

Anti-dumping rescission: withdrawal of exemption reinstates anti-dumping duty assessment and injury-determination framework for the article.
The Central Government rescinds Notification No. 19/98-Customs concerning magnesium originating in or exported from China PR, invoking powers under sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, thereby withdrawing the earlier exemption and reinstating application of the anti-dumping duty assessment and injury-determination framework to the article.

Anti-dumping duty on magnesium from China PR set by difference between reference value and landed value, capped and effective from provisional levy.
Anti-dumping duty is imposed on Magnesium originating in or exported from China PR, calculated as the difference between a specified reference value and the landed value per metric tonne, subject to a maximum cap, with levy effective from the date provisional duty was imposed; "landed value" is defined by reference to the assessable value under the Customs Act excluding specified customs duties.

Exemption for onions - amendment adds a tariff entry granting duty-free treatment under the customs exemption notification.
The Central Government amends Notification No. 23/98-Customs by inserting a new table entry after serial number 5 to add a tariff description for onions, providing a nil customs duty rate for that entry and thereby extending exemption treatment to onions under the existing miscellaneous exemption notification.

Duty exemption for licence linked imported materials contingent on actual use in exported electronic products and strict verification.
Exemption from customs and specified additional duties is available for materials imported under a Special Advance Licence when covered by an Actual User Duty Exemption Entitlement Certificate, used solely in manufacture of specified resultant electronic export products, and cleared only after submission of technical details and Part I of the certificate. Conditions include execution of a bond securing duties and interest for defaults, maintenance of prescribed import/export records, verification by the Designated Officer against standard input output norms (or officer determined norms), discharge of export obligation within the certificate period or authorised extension, and liability to duty plus interest where conditions are not complied with.

Tariff amendment for rough ophthalmic blanks modifies customs concession under notification, altering exemption rate and classification.
The central government substitutes the Table entry for serial number 109 in Notification No. 23/98-Customs to classify rough ophthalmic blanks (tariff heading 70.15) for manufacture of optical lenses and to prescribe the applicable customs concession percentage for those goods.

Exchange rate update: substitution of specified foreign currency entries for export valuation, effective from the notified date.
Amendment replaces specified entries in the prior customs notification schedules by substituting revised rupee exchange rates for listed foreign currencies, the operative mechanism for updating export goods valuation, with the revised rates effective from the notified date.

Exchange rate notification updates prescribed import valuation rates for specified foreign currencies, affecting customs valuation for imports.
Central Government amends the customs notification by substituting specified entries in Schedule I and Schedule II to replace the prescribed foreign currency conversion rates for listed currencies, the changes taking effect on the stated operative date and governing rupee equivalents used for valuation and related customs purposes.

Exclusion of jigs and fixtures removed spare parts eligibility under EPCG scheme for capital goods imports.
The Central Government, under Section 25(1) of the Customs Act, has directed amendment of specified customs exemption notifications to omit the phrase "including Jigs, Fixtures, Dies, Moulds" from the spare parts entry, thereby excluding those jigs, fixtures, dies and moulds from being treated as spare parts for capital goods imported under the EPCG scheme.