Anti-dumping duty on Sun Control Polyester Film imposed, calculated as difference between reference amount and landed value.
Definitive anti-dumping duties are imposed on Sun and/or Dust Control Polyester Film (headings 3006 10 or 3920 69) from Chinese Taipei and UAE following findings of dumping and material injury. Duties are calculated as the difference between specified reference amounts in the notification and the landed value of imports, applied per the notification table, paid in Indian currency, effective from the provisional duty imposition date. "Landed value" is the assessable value under the Customs Act (excluding certain tariff duties) and applicable exchange rates are those notified by Government with the bill of entry date as the relevant date.

Anti-dumping duty continues on Styrene Butadiene Rubber imports from Korea Japan and USA, preserving country-specific import duties.
Continuation of anti-dumping duty on Styrene Butadiene Rubber (SBR) imports from Korea R.P., Japan and the USA is imposed following a sunset review which found dumping below normal value and material injury to the domestic industry. The notification prescribes country-specific duty rates per kilogram for all exporters/producers, directs conversion into Indian currency using the Government-specified exchange rate with the bill of entry date as the relevant date, and cites section 9A of the Customs Tariff Act and rule 23 of the 1995 Rules as statutory authority.

Continuation of anti-dumping duty on Styrene Butadiene Rubber series rescinds earlier notification while preserving prior actions and omissions.
The Central Government continues anti-dumping duty on imports of Styrene Butadiene Rubber series by rescinding the earlier July 2004 notification under the second proviso to section 9A(5) of the Customs Tariff Act read with rules 18 and 20 of the 1995 Anti-dumping Rules, while preserving actions done or omissions occurring before the rescission.

Exchange rate determination sets statutory conversion rates for export goods under the Customs Act effective 1 October 2004.
The Board, exercising powers under section 14(3)(a)(i) of the Customs Act, 1962, fixes statutory exchange rates for specified foreign currencies for conversion into Indian rupees or vice versa, effective 1 October 2004, for purposes relating to exported goods, and supersedes the prior notification dated 26 August 2004; Schedules I and II annexed set out the currency-specific rupee equivalents.

Exchange Rate Determination sets new import conversion rates under Customs Act, affecting valuation of imported goods.
The government, exercising powers under the Customs Act, prescribes specific conversion rates for designated foreign currencies into Indian currency for import-related customs valuation, superseding the prior notification and providing two schedules: one giving rupee equivalents per unit of listed currencies and another giving the rupee equivalent for one hundred units of Japanese Yen; those listed rates are to be used for conversion in import transactions under the referenced statutory provision.

Anti-dumping duty on methylene chloride imports from Republic of Korea imposed, definitive per unit duties and retroactive application announced.
Definitive anti dumping duty imposed on methylene chloride (tariff item 290312 00) from the Republic of Korea based on final findings of dumping and material injury; the Central Government prescribes producer and exporter specific per unit duties (expressed in US dollars per metric tonne) and a residual rate for other imports, declares duties payable in Indian currency with the applicable rate of exchange determined by government notification, and makes the duty effective from the date of provisional imposition.

Appointment of Customs Adjudicating Authority to adjudicate a Directorate of Revenue Intelligence show cause notice concerning Union International Fashions.
The Central Board of Excise and Customs, exercising its statutory power under the Customs Act, appoints the Commissioner of Central Excise (Adjudication), Delhi to act as Commissioner of Customs for the Inland Container Depot and Air Cargo (Exports) posts for the limited purpose of adjudicating the show cause notice issued by the Directorate of Revenue Intelligence to M/s Union International Fashions.

Appointment of Commissioners: Board amends prior notifications to designate named officers to specified customs adjudicatory posts.
The Board, exercising powers under section 4(1) of the Customs Act, 1962 read with section 24 of the General Clauses Act, 1897, amends specified Customs (N.T.) notifications by substituting the previously named Commissioners or office descriptors with designated officers: chiefly appointing Shri H.K. Mittal, Commissioner of Central Excise (Adjudication), Delhi, substituting several Commissioner of Customs references; appointing Additional Director General (Vigilance), Mumbai in place of certain Kandla/Ahmedabad/Goa commissioner references; and substituting Commissioner of Central Excise (Adjudication), Bangalore for specified commissioner designations.

Adjudication authority appointments assign specified officers to conduct adjudication and investigation in listed customs matters.
The Board appoints the officers named in the Table to act as the designated adjudicating or investigating officers for the listed files and parties, pairing each case with the officer of record and the officer appointed to exercise adjudicatory or investigative authority. The notification reallocates responsibility by designating Central Excise adjudicators or Vigilance officers to act in specified customs matters, formally assigning them authority to carry out adjudication and investigation in the corresponding cases.

Duty exemption for capital goods under EPCG subject to export obligation and bond, default triggers duty plus interest.
Exemption removes customs duty in excess of five percent and, if claimed, additional duty on capital goods, components and spares imported under a valid EPCG licence, subject to presentation of the licence, execution of a bond securing an export obligation fixed as a multiple of duty saved with block wise fulfilment periods, installation/use certification, and payment of proportional duty with interest where export obligations are not met; provisions for extensions, condonation, re export of defective goods, and waivers for force majeure are provided.

Duty entitlement passbook exemption allows specified imports to claim reduced customs duty when supported by prior DEPB credits.
Exemption from customs duty and additional duty is permitted for imports against a Duty Entitlement Pass Book issued under the Foreign Trade Policy, limited to amounts in excess of duties calculated at the notified standard and additional duty rates. Claiming exemption requires prior credit entries and production of the DEPB at import; insufficient DEPB credit precludes exemption. The DEPB is valid for a prescribed period and at specified ports and depots, transfers to non-holders are limited to specific non provisional credits, and additional duty treatment and offsetting with drawback or CENVAT credit are specified.

Fixation of tariff values for specified imported edible oils and brass scrap updates the customs valuation table.
The Board, under sub section (2) of Section 14 of the Customs Act, 1962, amends Notification No.36/2001 Cus (N.T.) by substituting a new Table fixing tariff values (US$ per metric tonne) for specified imported goods: Crude Palm Oil 454; RBD Palm Oil 489; Others (Palm Oil) 471; Crude Palmolein 479; RBD Palmolein 497; Others (Palmolein) 488; Crude Soyabean Oil 565; Brass Scrap (all grades) 1495.

Concessional import duty for edible oils: edible oils taxed at reduced applied rates for basic and additional duty.
The notification amends specified customs exemption notifications to treat edible oils distinctly by applying half of the applied rate of duty and half of the applied rate of additional duty to imports of edible oils, and adds explanatory definitions that read applied rates as the First Schedule rates subject to existing notifications under the statutory notification power.

Customs exemption for imports under Advance Licence permits duty-free inputs subject to export obligation, bond and utilisation conditions.
Exemption from customs and additional duties is available for materials imported under an Advance Licence or Advance Authorisation for Annual Requirement with actual user condition, subject to conditions: licence issuance to manufacturer or merchant exporters specifying export product group and values; production of the licence at customs for debiting imports; execution of a bond to secure duty where obligations are not complied with; utilisation of materials solely for discharge of export obligation or replenishment; discharge of export obligation within the licence period or extended period; and customs verification of export discharge within thirty days of expiry.

Exemption for Advance Licence imports requires licence compliance, bonds, specified ports and discharge of export obligations.
Exemption for materials imported under an Advance Licence relieves specified customs and additional duties subject to conditions: conformity with the licence, production at clearance, endorsements linking imports to resultant exports, execution of a bond (unless export obligation discharged), use of specified ports/depots/SEZs unless permitted otherwise, discharge and proof of export obligation within prescribed/extended periods, prohibition on transfer or sale of licence and materials (with limited post bond redemption transfers), joint bonds and utilisation requirements for merchant exporters, re export of defective materials within three years if identified, and an interest cap on default regularisation.

Customs exemption for Served From India imports requires valid certificate, specified goods, port routing and installation compliance.
Exemption from customs and additional duties is granted for specified capital goods, office and professional equipment, office furniture, consumables and certain food and beverage items imported against a Served From India Scheme Certificate, subject to production of the certificate with sufficient credit, non transferability (with limited intra group actual user exceptions), installation/use certification for capital goods within six months or approved extension, exclusion of vehicles, and importation through specified ports, airports, ICDs, LCSs or notified SEZs.

Customs exemption for deemed exports permits duty-free import of materials when licence, bond and utilisation conditions are satisfied.
Materials imported under an Advance Licence or Advance Authorisation for deemed exports are exempt from basic customs duty and specified additional duties subject to conditions: production of the licence at clearance, specified licence endorsements on description/quantity/value of duty-free materials and final goods, execution of a bond securing duty (plus interest) for non-compliance, evidence of fulfilment of supply obligations within prescribed periods, utilisation of materials in manufacture with restrictions on transfer or disposal, and adherence to permitted ports, airports, ICDs or SEZs.

Duty-free import entitlement under DFRC enables customs exemption for materials used in exported goods when prescribed conditions are met.
Exemption from customs duty applies to materials imported under a Duty Free Replenishment Certificate or DFRC for intermediate supply, conditional on production of the DFRC issued by the Licensing Authority, specified endorsements detailing SION, shipping bill or excise invoice particulars for deemed exports, and descriptions, values and quantities of permitted materials; materials must meet prescribed technical specifications for certain resultant products, transferability of DFRCs and materials is restricted in specified situations, and imports/exports must occur through listed ports, airports, ICDs or notified SEZs unless the Commissioner permits otherwise.

Customs exemption amendments expand duty-free treatment for effluent treatment plant machinery and revise import conditions for garment and footwear manufacturers.
The notification substitutes "Nil" in column (5) for specified serial entries and inserts an exemption entry for machinery or equipment for effluent treatment plants for the leather industry. The Annexure amendments redefine eligible importers for handicrafts, increase the allowance rate under condition 12, recast condition 21 to require exporter council registration and cap imports as a percentage of preceding financial year FOB exports with a separate cap for lining materials, expand condition 21A to include synthetic footwear and raise its allowance rate, and add a condition permitting exemption for leather-product manufacturers importing effluent-treatment goods upon furnishing a certificate from a Deputy Secretary-level officer in the Department of Industrial Policy and Promotion.

Education cess exemption: government updates statutory citation to confirm import exemption for listed goods under customs tariff schedule.
The government amends a prior notification to substitute provisional Finance Bill references with provisions of the Finance Act, and, under that substituted preamble, exempts goods specified in column (2) of the Table and falling within the First Schedule to the Customs Tariff Act from the whole of the Education Cess leviable on their importation under the cited Finance Act provisions.