Tariff value fixation updates establish revised import valuation rates for edible oils, brass scrap, gold, silver and areca nut.
The Board amends the central non-tariff customs notification under section 14(2) of the Customs Act by substituting revised tariff value tables for TABLE-1, TABLE-2 and TABLE-3, fixing US dollar per metric tonne values for specified edible oils, brass scrap and areca nut, and per-unit values for defined categories of gold and silver, including descriptive qualifiers and an explanatory exclusion; the notification specifies its commencement and references the principal 2001 notification and recent amendments.

Duty drawback rates revised for specified gold and silver jewellery tariff items, changing assessable values under Drawback Rules.
Amendment substitutes new numeric entries in column (4) of the Schedule to Notification No. 77/2023 Customs (N.T.) for tariff items 711301, 711302 and 711401 in Chapter 71 (gold and silver jewellery/articles), thereby changing the figures used to determine duty drawback for those items under the Drawback Rules, 2017.

Anti-dumping duty on CPVC imports continues to prevent dumped CPVC imports and protect domestic industry under sunset review findings.
Anti-dumping duty is continued on imports of Chlorinated Polyvinyl Chloride Resin (CPVC), including compounds, from China PR and Korea RP following a sunset review which found continued dumping, injury to domestic industry, and likelihood of recurrence if measures lapse. The Central Government, under section 9A and relevant rules, has imposed specified duties (including producer-specific entries) on listed tariff items and product specifications as shown in the Table, superseding the earlier notification. Duties are payable in Indian currency for a period of five years and exchange rate for calculation shall follow notifications under section 14 of the Customs Act with the bill of entry date as the relevant date.

Tariff value fixation of specified import goods updated, affecting customs valuation and entry treatment from mid-August.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs notification to fix tariff values in US dollars for specified edible oils, brass scrap, areca nut, and certain forms of gold and silver, prescribing the valuation bases for customs purposes under section 14(2) of the Customs Act, 1962, and specifying the commencement date for the amendments.

Fixation of tariff values updates declared customs values for specified edible oils, metals, areca nut and precious metals.
Fixation of tariff values amends the principal customs non-tariff notification by substituting revised tables that prescribe declared values in US dollars for specified edible oils, brass scrap, areca nut, and categories of gold and silver for customs assessment; it references benefit-eligibility entries for certain precious metal imports and takes effect from the stated commencement date.

Conditional basic customs duty on laboratory chemicals for laboratory and R&D use, subject to importer undertaking and duty recovery.
Prescribes a conditional basic customs duty of 10% on laboratory chemicals under HS 9802 00 00 (excluding undenatured ethyl alcohol) for use in laboratories or research and development, and adds a compliance condition requiring importers to submit an undertaking that goods will be used only for those purposes and not sold; non compliance triggers liability to pay duty equal to that which would have been leviable absent the notification. Effective from 1 August 2024.

Exemption to re-import of goods revised to 'Nil' status subject to conditions on drawback and quantity
Corrigendum amends Notification No.39/2024 by replacing wording so that specified provisions now read Nil, subject to condition that no drawback and Nil, subject to following conditions, namely:- (i) The quantity, thereby making the Nil exemption conditional on absence of drawback claims and on specified quantity-related conditions.

Customs tariff amendment under India UAE CEPA revises preferential duty entries for specified goods in notification.
Amends Notification No. 22/2022-Customs to implement the first tranche of the India-UAE CEPA by substituting S. Nos. 59-69 and 72-73 in TABLE II with new entries. The substitutions set out specific HS codes and the two corresponding duty-column entries for each listed good, thereby altering the preferential duty treatment under the notification.

Appointment of common adjudicating authority to consolidate adjudication of show cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority to consolidate adjudication of specified show cause notices issued to M/s Ian Macleod Distillers India Pvt. Ltd. The CBIC, invoking sections 3, 4 and relevant provisions of section 5 of the Customs Act, designates the officer in the Table to exercise the powers and discharge duties of the originally named adjudicating officers for the listed notices, transferring responsibility for adjudication to the named common authority.

New shippers review enables determination of individual subsidy margins for uninvestigated exporters and suspends duty pending review.
Rule 23A adds a New Shippers Review allowing the designated authority to determine individual subsidy margins for exporters or producers not investigated originally, provided they are unrelated to investigated parties. The Central Government will not levy countervailing duties on imports from such exporters during the review, though provisional assessment and importer guarantees may be required; a subsidy finding can lead to retrospective duty from the review initiation. Duties imposed on cooperative un-sampled exporters may be extended to exporters not originally investigated.

Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions.
The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or Indian Air Force aircraft provided no drawback or integrated tax refund was allowed at departure; 4B grants nil duty for non-ATF fuel in tanks of Indian airline or Indian Air Force aircraft provided the re-imported quantity equals the quantity exported on which duty or integrated tax was paid, the duty or integrated tax rate is unchanged between departure and arrival, and no drawback or refund was allowed at departure. It also amends table cross-references and extends the re-import period in the first proviso from three years to five years.

Customs notification extensions preserve temporary exemptions and extend re-export time for aircraft parts imported for repair.
Amendments revise thirty-two customs exemption notifications by substituting revised expiry dates (mainly end-March 2026 or 2029), inserting sunset clauses or omitting specified paragraphs, and modify Notification No. 153/94-Customs to allow goods of chapters 88 or 89 imported for maintenance, repair or overhaul to be re-exported within one year or within an additional one-year extension as permitted by the Assistant or Deputy Commissioner of Customs; the amendments take effect on 24 July 2024.

Export duty on raw hides and leather amended to specify rates for specified tariff items and exclusions.
Amendment to notification No. 27/2011-Customs inserts S. Nos. 25A-25I into the Table, specifying customs tariff headings for raw hides and skins, raw buffalo hides, tanned or crust hides and skins (bovine, equine, sheep, lamb, other animals), E.I. tanned leather, finished leather of goat, sheep and bovine, and raw and tanned furskins, and prescribes the applicable export duty treatment (including nil for specified finished and E.I. tanned leather). S. Nos. 26-39 and their entries are omitted. The change is effected under section 25(1) of the Customs Act, 1962 and is effective 24th July, 2024.

Critical minerals imports now exempt from excess customs duty and social welfare surcharge under new notification.
Grants concessional customs treatment by exempting specified critical minerals and related goods from customs duty in excess of the rate stated in the Table and from the Social Welfare Surcharge, listing tariff items with either Nil or reduced rates and taking effect 24 July 2024 with a sunset provision not later than 30 April 2026.

Health cess amendment adds a cross-reference to an existing customs notification, altering applicability and taking effect 24 July 2024.
Amends the customs exemption table by inserting an additional item under the second serial entry that cross-references an existing customs notification, thereby modifying which notifications govern health-cess applicability; the insertion takes effect on the stated commencement date.

Customs exemption amendments extend validity and add electronic components to exempted tariff lists and conditional rates.
Amendment revises validity dates in Notifications Nos. 25/1999-Customs and 25/2002-Customs, omits a listed item after the earlier cutoff, and inserts multiple new electronic-component entries - including fine barrier/met gold replenishers, Fortron resin (polysulphones), oxygen free copper, and nickel/plating solutions - into List A of Notification No. 25/1999-Customs. Notification No. 57/2017-Customs is amended to add Printed Circuit Board Assembly (PCBA) and charger/adapter entries for cellular mobile phones, add a separate cellular mobile phone entry, and update cross-reference classifications; the notification takes effect as provided.

Concessional customs rate change for gold, silver and platinum imports reduces tariff, effective 24 July 2024.
Substitutes 4.35% for 9.35% in the Table against Sl. No. 1, Column (4) of notification No. 57/2000-Customs, reducing the concessional customs rate applicable to specified imports of gold, silver and platinum under the schemes in the principal notification.

Agriculture infrastructure and development cess revised, lowering rates on specified precious metals items effective immediately.
Revises the Agriculture Infrastructure and Development Cess by substituting new AIDC entries for Sl. Nos. 15A-15G in the Table to Notification No. 11/2021 Customs, reducing rates on specified precious metal items and related tariff lines; issued under powers conferred by the Customs Act and the Finance Act and linked to the principal notification dated 1 February 2021.

Tariff revision under CEPA updates specified customs entries, substituting table values and taking effect in late July 2024.
Amendment under the authority of section 25 of the Customs Act, 1962 substitutes, in Table III against S. No. 12, the entry in Column (5) with "4" and the entry in Column (6) with "1", altering the tariff/exemption entries under the India UAE CEPA notification; the amendment takes effect on 24th July 2024.

Customs tariff amendments revising exemptions and duty rates for specified agricultural, solar, medical and industrial inputs and effective periods
Further amendments to the customs exemption schedule insert numerous new tariff entries, substitute duty column entries, omit certain serials with future effect, and impose concessional duty rates or Nil for specified goods used in aquaculture, feed, photovoltaic manufacturing, medical imaging, petrochemical and other industrial applications. The notification adds temporal provisos and sunset clauses for many entries, revises existing provisos to extend operative periods for a broad set of serials, and amends the Annexure to require particular certifications and to expand Lists defining eligible inputs and machinery for conditional exemptions.