Export duty commencement date changed: amended notification sets the new effective date for specified rice duty activation.
Amendment substitutes the date in the Annexure against Condition number 5 of Notification No. 55/2022 Customs, replacing "16th day of October, 2023" with "1st day of April, 2024", thereby fixing the commencement date for the rate of duty applicable to specified varieties of rice.

Anti-dumping duty on flax yarn: continued imposition with producer-specific rates and a five-year payable-in-Indian-currency term.
The Central Government continues anti-dumping duty on flax yarn below 70 lea count from China PR after finding likelihood of recurrence of dumping and injury, and prescribes producer-specific duty rates for listed exporters and a residual rate for others (Tariff Items 530610, 530620). Duties are denominated per kilogram in foreign currency but payable in Indian currency using the notified exchange rate on bill of entry, and shall apply for five years from publication unless earlier revoked, superseded or amended.

Bilateral safeguard measure increases customs duty on Ferro Molybdenum imports from Korea to address injury to domestic industry.
The Central Government amended Notification No. 152/2009-Customs to impose a bilateral safeguard measure increasing customs duty on Ferro Molybdenum imports from the Republic of Korea, following a DGTR investigation that found increased imports causing serious injury and a causal link to domestic industry harm; the amendment inserts phased tariff entries with specified temporal effect and comes into force on 10 October 2023.

Air freight station designation adds Khajod, Surat for unloading imports and loading exports of specified gemstones and jewellery.
The notification designates an Air Freight Station at Village Khajod, Taluka Majura, District Surat, Gujarat, authorised for unloading imported goods and loading export goods, and defines the covered goods to include diamonds, precious and semi-precious stones, pearls, jewellery of gold or other precious metals, and industrial and synthetic diamonds and stones.

Rate of exchange determination prescribes specified currency conversion rates for import and export purposes, effective from early October.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, prescribes specific rates of exchange for listed foreign currencies into Indian rupees for import and export purposes, effective 6th October, 2023, superseding an earlier notification. The rates are set out in Schedule I (per unit rates for multiple currencies with separate imported and export columns) and Schedule II (rates per 100 units for designated currencies), and apply for the purposes of the Customs Act subject to a saving for prior actions.

Tariff change: Spirits for industrial use reclassified with high duty; specified actionable claims added with nil rate.
The First Schedule is amended to create tariff item 2207 10 12 for Spirits for industrial use, defined as rectified spirits used for industrial preparation of pharma, food, healthcare or other products (excluding alcoholic liquors for human consumption), charged at 150%. Chapter 98 is revised to add "actionable claims," equate "Online money gaming" and "specified actionable claim" to CGST Act definitions, and insert heading 9807 for specified actionable claims with subheadings for betting, casinos, gambling, horse racing, lottery and online money gaming, each assigned a Nil rate, effective 1 October 2023.

Fixation of tariff values for specified imports sets standard US dollar valuation and replaces prior tables effective immediately.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (Non-Tariff) notification under section 14(2) of the Customs Act, fixing US dollar tariff values for specified imports including edible oils, brass scrap, areca nuts, and specified forms of gold and silver, and prescribing applicability and explanatory qualifications for certain items; the amendment takes effect on the stated commencement date.

Export duty exemption on Bangalore Rose Onion now conditioned on horticulture commissioner certification for exports.
Amendment inserts a tariff entry granting export duty exemption for Bangalore Rose Onion (subheading 0703 10 11) with Nil duty and renumbers existing entries; it also adds a new Annexure condition requiring exporters to furnish a certificate from the Horticulture Commissioner certifying the item and quantity of Bangalore Rose Onion to be exported. The amendment takes effect immediately.

Exemption of deposits under section 51A(4) - effective date deferred to 1st December 2023 by CBIC notification.
Amendment substitutes the scheduled commencement date for the exemption of deposits u/s section 51A(4) in Notification No.19/2022-Customs (N.T.), with the Central Board of Indirect Taxes and Customs replacing the previously stated effective date in paragraph 2 of the principal notification to change when the exemption becomes operative.

Exemption of deposits into ECL: statutory exemption period extended by amendment to prior customs notification.
The notifying authority amended the principal customs notification by substituting the expiry date in paragraph 2 with a later date, thereby extending the exemption from deposits into the Electronic Cash Ledger under the relevant Customs Act provision; the amendment is recorded with the Gazette references to the principal notification and its earlier amendments.

Exchange Rate Determination: Revised currency conversion rates prescribed for imports and exports, effective from 22 September 2023.
Rates of conversion for specified foreign currencies into Indian rupees are prescribed under the Customs Act for import and export valuation, set out in two schedules with separate import and export columns, and made effective from 22 September 2023; this Notification supersedes the earlier 6 September 2023 notification while preserving prior actions.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver, altering customs import valuation rules.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix revised tariff values in US dollars for specified edible oils, brass scrap, areca nut, and unit tariff values for defined forms of gold and silver, with explanatory exclusions, altering the baseline import valuation metrics used for customs assessment and taking effect in mid-September 2023.

Exemption for parts, tooling and technical documentation for AK-203 rifle imports under amended customs notification.
Amendment substitutes Sl. No. 23 in Notification No. 19/2019-Customs to exempt specified goods related to the AK-203 rifle: (I) parts, sub-parts and inputs for manufacture of the rifle; (II) machinery, fixtures, gauges, tools and jigs for manufacture of those parts; and (III) technical documentation for those goods. The amendment is enacted under the Customs Act and Customs Tariff Act and takes effect from publication in the official Gazette.

Land Customs Station designation: Maia added as an inland water route for transit with Bangladesh under the Protocol.
The notification inserts Maia in Murshidabad District, West Bengal as a Land Customs Station and designates the river route connecting Maia to Bangladesh as per the Protocol on Inland Water Transit and Trade between India and Bangladesh, thereby adding this inland waterway link to the Table of stations and routes for cross border import and export.

Tariff classification change expands exempt coverage to include wireless charging cables with static converter and coil for wearable device parts.
Amendments broaden tariff classification and explicitly include wireless charging cables containing a static converter and coil within the Explanation to the connector entry, substituting a chapter-level tariff entry for the prior heading and revising the set of tariff chapters listed for parts, sub-parts and sub-assemblies of wearable and hearable devices to determine eligibility under the relevant customs exemption notifications.

Customs tariff amendment revises expiry dates for specified exemption items, extending certain cessations and applying immediately.
The notification substitutes provisos for S. No. 597 to set staggered cessation dates-items (ii) and (iv) ceasing after 30th September, 2023, and items (i), (iii) and (v) ceasing after 30th September, 2025-and replaces the figure "2023" with "2025" against S. Nos. 598, 600, 601, 602 and 603; the amendment takes immediate effect as a further change to Notification No. 50/2017-Customs.

Anti dumping duty on jute products amended to specify producer/exporter based rates with conditional import exemptions.
Corrigendum replaces and revises the anti dumping duty table in Notification No. 33/2022 Customs (ADD) to specify producer and exporter specific duty amounts (US$/MT) for jute yarn/twine, sacking bags, hessian fabric and sacking cloth by country of origin and export, including entries for sampled, de minimis/negative margin producers and non sampled exporters, and establishes that duties under S.N. 93-99 do not apply where the importer is a non sacking bag manufacturer, follows the Customs concessional import rules, and furnishes an undertaking regarding intended use and liability for duty if converted.

Anti-dumping duty continuation on flat base steel wheels preserves trade remedy and import surcharge for five years.
The Central Government has imposed anti-dumping duty on Flat Base Steel Wheels (16"-20", sub heading 8708 70) originating in or exported from China PR for five years, following a section 9A review that found a likelihood of dumping and injurious export pricing; the notification supersedes the 2018 measure, prescribes the duty per metric tonne in the Table for various origin/export combinations, and requires payment in Indian currency.

Land Customs Station designation expands to include Nischintapur Railway Station for cross-border rail route to Bangladesh.
Amendment designates an additional Land Customs Station and route on the India-Bangladesh land frontier by inserting item (64) identifying Nischintapur Railway Station and the Nischintapur (India) to Gangasagar (Bangladesh) railway line as an authorised cross border rail route for customs operations under the Customs Act.

Exchange Rate Determination sets official rupee conversion rates for specified foreign currencies, affecting import and export valuation.
Central Board of Indirect Taxes and Customs determines official rupee conversion rates for specified foreign currencies for import and export valuation, superseding Notification No. 61/2023-Customs(N.T.) and taking effect from 7th September 2023. Schedule I provides per-unit rates with separate columns for imported and export goods; Schedule II provides rupee-equivalent rates per 100 units for certain currencies. The notification governs valuation under the Customs Act and does not affect actions completed before its supersession.