Concessional duty for airconditioned coaches extended until 31 March 1996 under Customs Act amendment.
Concessional rate of customs duty for imported airconditioned coaches is extended by substituting paragraph 2 of Notification No. 73/95-Customs so that the notification remains in force up to and inclusive of 31st March 1996, under the powers of section 25(1) of the Customs Act, 1962.

Customs baggage rules amendment expands specified border countries, raises exempt baggage value, and removes a sub clause.
Amendments to the Baggage Rules, 1994 expand the list of neighbouring countries in Chapter II Rule 3, omit sub clause (b) of clause II of Rule 5, and increase the monetary threshold in Chapter III Rule 12, with the changes effective on publication under the authority of section 79(2) of the Customs Act, 1962.

Exemption extension under Customs law continues defence production relief by substituting the notification expiry to a later year.
The Central Government, under the Customs Act (sub section (1) of section 25), amended Notification No. 177/90 Customs by substituting the expiry provision in paragraph 2 to extend the existing exemption for defence production until the newly prescribed terminal date, thereby continuing the previously granted exemption under that notification.

Rescission of transhipment notifications revokes specified prior customs notifications, altering the place for transhipment regulatory framework.
The Central Board of Excise and Customs, exercising powers under the Customs Act, rescinds ten specified notifications that previously designated places for transhipment, thereby withdrawing those instruments from effect and altering the place for transhipment regulatory framework.

Transhipment places specified: customs airports and ports designated for notified goods under customs law.
The Central Board of Excise and Customs specifies Customs Airports and Customs Ports as authorized places for transhipment, limited to those airports and ports insofar as they relate to goods that have been notified for customs purposes under the Act.

Anti-dumping duty on potassium permanganate: imports from People's Republic of China subject to additional per-tonne charge under Customs Tariff Act.
The Central Government, relying on findings of dumping and injury by the designated authority and exercising powers under section 9A of the Customs Tariff Act read with Rule 21 of the relevant Rules, imposes an additional anti-dumping duty on Potassium Permanganate imported from the People's Republic of China, quantified as a specified rupees-per-tonne charge.

Customs duty exemption for imports of plant and spares for currency note press expansion and modernisation.
The Central Government exempts plant, machinery, equipment, spares (including insurance spares) and consumables falling under the First Schedule to the Customs Tariff Act when imported by or on behalf of the Reserve Bank of India for expansion and modernisation of the Currency Note Press at Nasik and the Bank Note Press at Dewas from the whole of the duty of customs leviable under the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.

Duty exemption certificate requirements revised for defence contractors and defence PSUs; new exempt items added.
Amendment prescribes that contractors of Research and Development Laboratories or Establishments under the Ministry of Defence require the duty exemption certificate to be signed by the Chief of Resources, and that Public Sector Undertakings under the Ministry of Defence require the certificate to be signed by the functional Director. The amendment also adds X-ray machines and their components for baggage examination and radio communication test sets to the list of exempted items for defence, police and anti-smuggling uses.

Additional duty on dumped imports imposed on isobutyl benzene from China under Customs Tariff Act
The Central Government, invoking section 9A(1) of the Customs Tariff Act, 1975 and rule 21 of the Customs Tariff Rules, 1985, has imposed an additional duty on imports of isobutyl benzene from the People's Republic of China following the designated authority's published finding of dumping; the duty is specified on a per tonne basis and is effected by a formal customs notification.

Customs exemption schedule amended: specified leather, newsprint, certain paper, grape packaging and reply coupons exempt or concessional.
The notification amends the existing customs exemption schedule by substituting the opening wording to read "Chapter, heading No. or sub heading No." and replacing the Table of exemptions. The new Table exempts wet blue chrome tanned, crust and finished leather; prescribes an ad valorem duty for goods under 43.01/43.02; exempts newsprint; exempts paper under 4802.60 only if mechanical wood pulp is at least 70% of total fibre; exempts grape guard when used for packing grapes; and exempts Commonwealth and UNESCO reply coupons.

Exchange Rate Determination: New conversion rates for export goods replace prior notification, effective from specified date.
The Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, supersedes the earlier notification and prescribes specified exchange conversion rates for listed foreign currencies into Indian rupees (and vice versa) for export goods; the rates are set out in Schedule I (per unit) and Schedule II (per 100 units) and take effect from the date stated in the notification.

Exchange rate schedules for imported goods set to determine stamp duty and customs valuation under applicable statutes.
Prescribes rate of exchange determinations for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for customs valuation of imported goods under the Customs Act, effective from the stated commencement date and superseding the earlier notification, with conversion rates set in two appended schedules quoting rates per unit or per 100 units.

Customs exemption for mountaineering equipment: imports allowed with institutional certificate for expedition or training use.
Adds an exemption allowing import of specified mountaineering, ironmongery and rock climbing equipment when imported by a recognised mountaineering institution, subject to production at clearance of a certificate from the institution's president to the Assistant Commissioner of Customs specifying description, quantity and value and confirming the goods are for mountaineering expedition or training use.

EPCG scheme component import exemption preserves duty relief for components supplied to zero duty licence holders subject to licence and bond conditions.
Components imported by a manufacturer for manufacture of capital goods to be supplied to a zero duty EPCG licence holder are exempt from customs duty and additional duty when imported under a licence specifying description, quantity and value of components and capital goods; the importer must comply with Export and Import Policy conditions, execute a bond securing use and supply obligations, maintain accounts of components consumed, produce a customs certificate of supply within a prescribed period, and pay duties on demand in case of non compliance.

Appointment of Customs Officers: amendment removes a zone-adjacent territorial extension from prior notification, narrowing designated appointment area.
The amendment deletes the words and figure extending Notification No. 250/83-Customs to include "the area within a radius of 8 kilometers all around the Zone" from item 3, sub-item (a), column (1) of the Table, thereby removing that territorial extension from the notification.

EPCG Scheme amendment substitutes "receiving payments" for the prior phrase, changing the territorial scope of covered receipts.
Amendment to the EPCG Scheme notification substitutes the words "receiving payments" for "receiving payments from abroad" in the Explanation to clause (v), thereby altering the territorial qualifier in the clause and the scope of receipts captured by that Explanation under the notification.

Exemption withdrawal for monitors used in manufacture under Customs Act revokes a prior notification entry affecting imports.
Withdrawal of the exemption for monitors used in the manufacture and maintenance of specified goods and spare parts by omitting S. No. 26 from the table annexed to Notification No. 93/95 Customs, effected by amendment under sub section (1) of section 25 of the Customs Act, 1962 on public interest grounds.

Customs duty exemption for ordnance factory project imports allowed subject to certification and exclusive project use.
Exemption is granted to machinery, instruments, tools and accessories imported by the Ordnance Factory Board, Calcutta, for the Infantry Combat Vehicle EMP-II Project from the whole of customs duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, subject to production at import of a list of project goods certified by an officer not below Deputy Secretary in the Ministry of Defence stating the goods are required for the Project, are not manufactured in India, and will be used only for the Project.

Exemption amendment: Typhoid vaccines expressly covered under life saving drugs exemption, widening scope of customs duty relief.
The Schedule to Notification No. 13/95 Customs under the heading Life Saving drugs or medicines is amended by substituting the words "Oral Typhoid Vaccines" at serial number 249 with "Typhoid Vaccines", effected by Notification No. 127/95 Cus under Section 25(1) of the Customs Act in the public interest.

Amendment to Additional Duty Rules removes the first table entry, changing the schedule of additional duty upon notification.
Notification No. 126/95 amends the Additional Duty Rules, 1976 by exercising powers under the Customs Tariff Act to omit Sl. No. 1 and the entries relating thereto from the Table annexed to the 1976 Rules; the amendment is titled Additional Duty (Amendment) Rules, 1995 and comes into force on publication in the Official Gazette.