Tariff value fixation updated for specified edible oils and brass scrap under customs valuation notification amendment.
Amendment to Notification No.36/2001-Cus (N.T.) substitutes the Table of tariff values under sub-section (2) of Section 14 of the Customs Act, 1962, specifying US$ per metric tonne tariff values for listed imported goods including crude palm oil, RBD palm oil, palmolein variants, crude soyabean oil and brass scrap, thereby replacing the previous table in the principal notification for customs valuation purposes.

Anti-dumping duty on pre-sensitized offset aluminium plates to neutralise dumped imports and protect domestic industry.
Imposition of anti-dumping duty on pre-sensitized positive offset aluminium plates specified by chapter headings and thickness (0.15-0.40 mm) originating in or exported from the subject country, set as the difference between a stated US$ amount per kilogram and the landed value; the duty applies across listed producer/exporter permutations, is payable in Indian currency, effective for five years unless earlier altered, and uses the assessable value under the Customs Act and government-specified exchange rate (bill of entry date) for calculation.

Anti dumping duty rescission removes a prior levy on potassium carbonate under Customs Tariff Act authority.
The Central Government, invoking sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rules 13 and 20 of the 1995 Anti-dumping Rules, hereby rescinds Notification No.66/2007-Customs dated 9 May 2007 and thus withdraws the previously imposed anti-dumping duty on potassium carbonate as published in the Gazette of India.

Anti-dumping duty imposed on potassium carbonate imports from Taiwan Pulp and Paper Corporation, effective from May 2007.
Anti-dumping duty is imposed on imports of all types of potassium carbonate produced or exported by M/s Taiwan Pulp and Paper Corporation, Taiwan, with the notification amended to substitute "Any producer" in the table and to levy duty from 9 May 2007, payable in Indian currency.

Exchange rate determination for export goods sets official currency conversion rates to be used in export valuation.
The Board, exercising powers under the Customs Act, prescribes rates of exchange for conversion between specified foreign currencies and Indian rupees for export goods valuation; numeric rates are set out in two schedules (per unit for major currencies and per 100 units for Japanese Yen) and take effect from the stated commencement date, superseding the earlier notification.

Exchange Rate Determination: notified conversion rates for specified foreign currencies into Indian rupee take effect under customs law.
Determination of exchange rates under the Customs Act prescribing conversion rates of specified foreign currencies into Indian rupees and vice versa for import-related customs purposes. The Board supersedes the earlier notification and prescribes the rate against each currency in Schedule I and Schedule II, which are to be applied from the notification's stated commencement for customs valuation and related procedures.

Constitution of review committee of Chief Commissioners to reconsider specified Orders In Original under statutory review authority.
Amendment substitutes the Table entry for serial number 34 in the principal customs notification to designate a two member committee-(1) Chief Commissioner of Customs, Chennai and (2) Chief Commissioner of Central Excise, Coimbatore-to review specified Orders In Original issued by Commissioners of Customs at Tuticorin and Tiruchirappalli, exercising the Board's statutory review authority under the customs statute.

Anti-dumping duty on imported phenol from USA, Korea RP and Taiwan imposed, payable in domestic currency during the provisional period.
Imposition of provisional anti-dumping duty on phenol (tariff items 2707 99 00 / 2907 11 10) originating in or exported from the United States, Korea RP and Taiwan, at specified rates per metric tonne for designated origin/export/producer/exporter combinations as set out in the Table; duties are expressed in foreign currency but payable in Indian currency using the Government notified exchange rate applicable on the bill of entry date, and are effective up to the notification's specified expiry.

Tariff value amendment replaces the valuation table, fixing customs values for specified vegetable oils and brass scrap.
The Board, invoking Section 14(2) of the Customs Act, 1962, substitutes the Table in Notification No.36/2001-Cus.(N.T.) with a new Table fixing tariff values in US dollars per metric tonne for specified imported goods, including crude palm oil, RBD palm oil, other palm oils, crude and refined palmoleins, crude soyabean oil, and brass scrap (all grades); the entries are shown as not changed.

Provisional anti-dumping duty on phosphoric acid imports from China imposed, with differentiated exporter-specific rates and INR payment.
Provisional anti-dumping duty imposed on imports of phosphoric acid from the People's Republic of China, with differentiated duty rates by producer and exporter (a specified rate for M/s Yunnan Chemphos Corp and higher rates for other exporters/origins), measured per MT in US$ terms but payable in Indian currency; effective up to and inclusive of 13 March 2008. The rate of exchange for calculation is the Government-notified rate and the relevant date is the date of presentation of the bill of entry under section 46 of the Customs Act, 1962. Notification later rescinded by a subsequent notification dated 19 February 2008.

Anti dumping duty on ductile iron pipes from China: specified per unit rates, payable in local currency with exchange rate rule and fixed term.
Imposition of anti dumping duty on ductile iron pipes under tariff items 7303 00 30 and 7303 00 90 originating in or exported from the People's Republic of China at specified per metric ton US dollar rates against named producers and exporters; duty effective from Gazette publication, payable in Indian currency with exchange conversion determined by the Finance Ministry notification and the bill of entry date; duty to remain in force up to the stated terminal date unless revoked earlier.

Additional customs duty exemption for imported goods permits refund on meeting payment, invoice disclosure, GST payment, and documentary conditions.
The notification exempts specified imported goods from the additional duty of customs under sub section (5) of section 3 when imported for subsequent sale, provided the importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer within one year of payment, pays applicable goods and services tax on sale, and submits documentary evidence of payment of the additional duty, invoices of sale and payment of the applicable tax; the customs officer shall sanction refund after satisfying these conditions.

Customs amendment adds coal to permitted consignments at Ranpar ICD in Maharashtra under the notification entry.
Amends Notification No.62/94 (NT) by inserting item (viii) "coal" into column (4), item (4) for Ranpar, Maharashtra, thereby explicitly including coal among permitted consignments at that inland container depot/land customs station under the notification.

Transaction value is primary for export valuation; alternate comparison, computed and residual methods apply if transaction value is unusable.
The value of export goods shall be the transaction value, accepted even where buyer and seller are related if the relationship did not influence price; failing that, value is determined sequentially by comparison with goods of like kind and quality exported at or about the same time with adjustments, then by a computed value including cost of production, design/brand charges and profit, and finally by a residual method using reasonable means. Exporters must furnish a declaration of value; the proper officer may request further information and, if reasonable doubt remains, reject the declared value after affording a written statement of grounds and an opportunity to be heard.

Customs valuation hierarchy: transaction value with objective adjustments, then identical/similar, deductive, computed and residual methods.
These Rules set a hierarchical customs valuation method with the transaction value (adjusted as provided) as primary, subject to conditions on restrictions, determinable sale conditions and related-party influence. Where transaction value is unacceptable or cannot be determined, the Rules require sequential application of transaction values of identical or similar goods, deductive value, computed value, and a residual method. Rule 10 prescribes specific additions to price (commissions, packing, buyer-supplied elements, royalties, proceeds of resale and other conditional payments) which must be objectively and quantifiably established; importers must declare value and provide documentation, and the proper officer may reject declared values after inquiry.

Commencement notification brings specified Finance Act provisions into force from the appointed date.
Section 94, section 95 and section 113 of the Finance Act, 2007 are brought into force with effect from 10 October 2007 by a notification issued under the powers conferred on the Central Government. The instrument is an administrative commencement notification and operates solely to appoint the date on which the specified provisions of the Finance Act, 2007 take effect.

Preferential tariff concessions for Chile-origin imports apply to specified goods subject to rules of origin and listed duty reductions.
Tariff concessions are granted on specified goods imported into India from the Republic of Chile under the India-Chile Preferential Trading Agreement. The exemption applies to goods listed in the table, subject to proof of Chilean origin under the prescribed rules of origin. The notification defines applied rate of duty to include basic customs duty, Agriculture Infrastructure and Development Cess, and any other applicable customs exemption notification.

Additional Customs duty practice clarified: past non-levy means recovery of that additional duty is not required for affected imports.
Clarification that, where an established administrative practice resulted in non-levy of the additional duty of Customs under the Customs Tariff Act on specified goods during a prior period, the Government directs that the additional duty which would have been payable but for that practice shall not be required to be paid for imports on which the duty was not levied during that period, aligning recovery with the prevailing practice.

Customs port appointment: Muldwarka authorised to unload specified imported commodities and to load clinker and cement for export.
Amends the Muldwarka entry in the Notification No. 62/94 (NT) table to permit unloading of imported coal, petroleum coke, furnace oil, gypsum and scrap rubber tyres not suitable for retreading (shredded or with cut in bead wire), and to permit loading of clinker and cement for export, thereby substituting the prior column entry for item (16) at Muldwarka.

Rescission of anti-dumping duty on paracetamol withdraws the prior import duty notification and ends its future application.
The Central Government rescinds the notification imposing anti-dumping duty on imports of paracetamol by revoking Notification No. 67/2005-Customs, under powers conferred by the Customs Tariff Act and anti-dumping Rules. The revocation, published on 3 September 2007, is prospective and expressly preserves acts done or omissions before the rescission.