Signature requirement for defence aircraft import certificates amended to require Chief Controller of Research and Development (R) signature.
Amendment substitutes in Explanation (i) against S.No. 10 of the Table to Notification No. 39/96 Cus. the words requiring the certificate to be signed by "the Chief of Resources" with the words requiring that "the certificate shall be signed by the Chief Controller of Research and Development (R)", thereby changing the designated signatory for certificates concerning aircraft and parts imported for defence purposes.

Anti-dumping duty definition for Dead Burnt Magnesite refined to specify MgO content parameters under Customs Tariff rules.
The Central Government, under the Customs Tariff Act and the Customs Tariff anti dumping Rules, amends Notification No. 34/96 Customs by substituting both occurrences of the words "Dead Burnt Magnesite (DBM)" with a clarified description confining the anti dumping measure to Dead Burnt Magnesite defined by a specified MgO content range.

Anti dumping duty on low carbon ferro chrome from Kazakhstan imposed following preliminary finding of dumping and injury.
An anti dumping duty is imposed under section 9A(2) of the Customs Tariff Act, 1975 read with rule 13 of the Anti Dumping Rules, 1995, on Low Carbon Ferro Chrome (carbon 0.03%-0.2%, chromium 65%-70%) originating from Kazakhistan, classified under sub heading 7202.49, following preliminary findings of dumping and injury; the duty is prescribed at the notified rate per metric tonne on imports into India.

Anti-dumping duty imposed on Low Carbon Ferro Chrome from Russia; exporters face specified per tonne duties under customs rules.
Imposition of anti-dumping duty on Low Carbon Ferro Chrome (carbon 0.03%-0.2%; chromium 65%-70%) originating from Russia under the Customs Tariff Act and applicable anti-dumping rules, based on preliminary findings of dumping. The notification prescribes exporter-specific per tonne duty rates: Derek Raphael & Co. Ltd. - 10,900; Norcalloys SA - 17,400; Norcalloys LP - 18,600; Societe Anonyme Des Minerals - 12,300; SYNCRET BV - 16,900; and exporters other than those listed - 18,600 per metric tonne.

Effective rate of duty: liquid crystal displays added to list under customs notification, changing duty treatment.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 36/96-Customs by inserting "Liquid crystal displays" as item (25) in list 9, thereby adding that product to the exemption schedule and affecting the effective rate of duty applicable to goods under Chapters 1 to 99.

Duty drawback rate change: new f.o.b. drawback rate for specified chapter, with allocation between customs and excise.
Amendment under section 75(3) of the Customs Act and rule 5(2) of the Drawback Rules alters the drawback for Chapter 57 sub serial 5702, effective 25th March 1996: the Rate of Drawback is set at seven per cent of f.o.b. value and the allocation between customs and central excise is fixed at 4.5 per cent and 2.5 per cent respectively.

Additional duty amendment: omission of specified customs exemption notifications by substituting the proviso operative date to a later month.
Amendment substitutes the proviso date in Notification No. 47/96 Customs so that the earlier figures, letters and words denoting the original August operative day are replaced with those denoting the September operative day, thereby deferring the operative date and omitting specified additional-duty exemption notifications from that substituted date.

Exchange rate determination for export goods sets official conversion rates under Customs Act, superseding prior notification.
The Central Government, under section 14(3)(a)(i) of the Customs Act, determines statutory rates of exchange for conversion of specified foreign currencies into Indian rupees for export goods, superseding the earlier notification and prescribing that the rates set out in the appended Schedule I (per one unit) and Schedule II (per one hundred units) shall apply for export purposes from the stated commencement date.

Exchange rate determination for imported goods set to govern stamp duty calculation and customs valuation under applicable statutes.
The Central Government prescribes fixed rate of exchange conversions for specified foreign currencies for use in calculating stamp duty and for application of section 14 of the Customs Act in relation to imported goods, superseding the earlier notification and listing the applicable rates in Schedule I (per one unit) and Schedule II (per 100 units).

Customs amendment adds deflection components and electron guns to the exemption list, altering their tariff treatment.
The government amends an earlier customs notification by inserting into List 9 two entries: (23) deflection components (deflection coil/yoke, linearity coil, width coil) and (24) electron guns, thereby bringing those items within the notification's exemption and tariff treatment.

Effective duty cap limits customs duty on imported petroleum oils and bituminous mixtures to the notified ad valorem rate.
An exemption caps customs duty on imports of petroleum oils and bituminous mixtures by disapplying any portion of the First Schedule duty in excess of an ad valorem amount, thereby creating an effective duty cap for those tariff headings under the Customs exemption power.

Baggage special customs duty exemption: full relief for duty free items, limited relief matching duty free allowance for excess articles.
Creates two exemption categories for goods under Customs Tariff heading 98.03: (1) goods passed free of duty or otherwise fully exempt under the Baggage Rules, 1944, are relieved from the whole of the special customs duty; and (2) articles exceeding the duty free allowance receive exemption only to the extent of the portion of special duty equivalent to the duty free allowance, with the exemptible portion computed by reference to that allowance.

Reduced customs duty for research equipment enables public research institutions to import qualifying goods with limited ad valorem liability.
Notification grants a limited customs duty concession on specified scientific and technical goods imported for non commercial research by qualifying public funded research institutions, designated universities, registered research institutions, government departments and recognised regional research centres. The concession applies to instruments, equipment (including computers), accessories, parts, consumables, software and recorded media, live animals for experimental purposes, and prototypes subject to value limits, conditional on prescribed institutional certificates, registration, use restrictions, and documentary production at import clearance or warehouse release.

Customs duty exemption for R&D imports conditional on recognised in house R&D and government co funding, with certification and retention restrictions.
Exempts specified goods from customs duty when imported for R&D projects by companies with in house R&D recognised by the Department of Scientific and Industrial Research, provided the project is funded by a listed central Ministry or research body with at least twenty percent funding share, and a Deputy Secretary level certificate accompanies importation detailing project cost, funding share, value of goods already imported and that imports are for the project. Goods cannot be sold or transferred for five years and the exemption is limited to a value equivalent to the funding share.

Duty exemption on passenger baggage limits customs liability to notified effective rates, subject to specified conditions.
Exemption applies to goods imported by a passenger as baggage and classified under heading No. 98.03: the Central Government exempts duty to the extent it exceeds an amount calculated at the rate specified in the Table, subject to conditions specified in the referenced notifications; the Table ties listed goods to rates and conditions in earlier notifications, and separately treats certain printed and archival materials at the rate in the First Schedule.

Baggage duty reduction: amendments lower specified customs rates and revise exemption and certification conditions.
The Central Government amends multiple Customs notifications under section 25(1) of the Customs Act, 1962 to implement a customs duty reduction and revise exemption conditions by substituting ad valorem rates, deleting or replacing specific item descriptions, broadening contracting party language to include Indian companies and consortia with revised certification requirements, and adding concessional entries and procedural conditions for sports trophies, medals, prizes and goods gifted under bilateral agreements.

Rescission of customs exemptions: government withdraws listed exemption notifications, with two specified notifications deferred to a later effective date.
The Central Government, under section 25(1) of the Customs Act, 1962 and section 3(3) of the Customs Tariff Act, 1975, rescinds the customs exemption notifications enumerated in the annexed Table, withdrawing those miscellaneous exemptions as necessary in the public interest. Two specified notifications (Nos. 123/95 and 124/95) are excepted by proviso and are to be rescinded only from 1 August 1996, while the remainder are rescinded with immediate effect as set out in the Table.

Effective customs duty rates capped for listed tariff items, limiting import duty to prescribed operative ad valorem rates.
The notification caps customs liability for listed tariff items by exempting imported goods from any portion of duty above the prescribed effective ad valorem rates (or nil) set out in the annexed table, specifying separate operative rates for standard and, where applicable, preferential treatment and thereby limiting assessment to those tabulated rates for the identified Chapters, headings and sub headings.

Preferential customs duty rates reduced for imports from Tonga, Seychelles and Mauritius, substituting lower tariff figures in notification.
The Central Government, invoking the Customs Act, amends Notification No. 28/95-Customs by substituting lower figures in Column (4) of the annexed table for specified serial numbers relating to goods imported from Tonga, Seychelles and Mauritius. Affected entries include serial numbers 1-3, 6, 7, 8-10, 11-12, 16-17, 18 and 19, each having their previously stated duty figures replaced by reduced figures.

Preferential rates of duty adjusted for specified imports under the Bangkok Agreement, replacing the prior tariff table.
Amendment substitutes the tariff Table in Notification No. 26/95-Customs to prescribe revised preferential rates of duty for imports from Bangladesh, Sri Lanka and Republic of Korea under the Bangkok Agreement, listing specified goods with corresponding ad valorem rates (including nil rates for certain fish and dried fish) and thereby altering tariff treatment previously provided in the 16 March 1995 notification.