Re import duty exemption for goods processed abroad after Indian manufacture, subject to identity, time and no drawback conditions.
Exemption applies to goods exported from India after a manufacturing process in India and re imported following specified external processing (coating, electroplating, polishing), relieving from customs duty and integrated tax to the extent the chargeable duty exceeds the duty calculated by treating value as the fair cost of those processes and insurance and freight both ways, subject to verification of identity, a one year re import period (subject to extension), no prior drawback or rebate claims or export under bond without duty, and no change of ownership.

Customs assessment under tariff notifies specific infrastructure and utility projects for assessment and concessional import treatment.
The Central Government notifies a range of infrastructure, energy, transport, urban development and utility projects for assessment under sub item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975, listing specific project types (pipelines, LNG terminals, port and airport development, rail and metro projects, power transmission, water supply and treatment, mechanized handling and cold chain facilities) and distinguishing drinking water supply projects from broader water supply projects by reference to intended use; the notification includes subsequent insertions and substitutions expanding the list.

Special duty exemption: specified imports with free-rate status or prior customs exemptions relieved from special customs duty.
The Central Government exempts specified imports from the whole of the special duty of customs under the cited Finance Bill provision. The exemption covers goods with Free rates in columns (4) and (5) of the First Schedule, goods wholly exempted by existing section 25 notifications, and specified gold and silver imports; each category remains subject to the conditions applicable to their Free-rate status or prior exemption notifications.

Import duty exemption for note press equipment permits duty-free importation for establishment, expansion and modernization of printing facilities.
Exemption from customs duty and additional duty under section 25(1) of the Customs Act permitted duty-free importation of specified plant, machinery, equipment, tools, spares (including insurance spares), consumables and security surveillance systems when imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for setting up new Note Press projects at Salboni and Mysore, and for expansion and modernisation of the Currency Note Press at Nasik and the Bank Note Press at Dewas.

Customs exemption for defence and security imports subject to prescribed certification and authorised use conditions only.
Customs duty exemptions apply to specified goods imported for defence, police, coast guard and designated defence programmes, covering equipment, parts, raw materials and technical data. Exemptions are conditional on import by government or authorised works centres, submission at import of lists and descriptions, and certification by prescribed officers or programme directors that goods are required, not manufactured in India and will be used only for the authorised programme; additional procedural safeguards, bonds and time bound limits apply.

Customs exemption for specified goods imported to or exported from neighbouring countries removes applicable tariff and related cesses.
Exemption relieves goods specified in the Table and falling under the First or Second Schedule of the Customs Tariff Act from the customs duties specified in the Table when imported into India from, or imported for export to, Bhutan, Nepal, Bangladesh or certain China land routes; the exemption also extends to the ancillary cesses and levies identified in the Table. The Table distinguishes goods imported for export, goods exported to Bhutan, and goods of particular origin, and subsequent notifications have amended the list of goods and the precise duty/cess descriptions.

Preferential duty exemption for Nepal-origin goods where origin and material-content certification requirements are satisfied.
Exemption from customs duty applies to specified goods imported from Nepal provided origin and content thresholds are met and certified: listed primary goods are exempt if wholly produced in Nepal; specified manufactured items require at least 55% Nepalese or Nepalese-and-Indian materials with government certification; other manufactured goods (with listed exclusions) qualify only if combined Nepalese labour, Nepalese material and Indian material content equals at least 50% of ex-factory price and a certificate of origin certified by His Majesty's Government of Nepal is produced to the satisfaction of the Assistant Commissioner of Customs.

Customs duty exemption: schedule fixes effective duty rates and conditional import relief for specified tariff items.
Notification No. 36/96-Cus sets out itemised exemptions across Chapters 1-99 by fixing effective ad valorem basic and additional duty rates for listed goods and exempting duties in excess of those rates, subject to procedural and substantive conditions in the Annexure, including declarations, certificates, bonds or undertakings, use limitations, and certification requirements tied to specific sectors, projects and lists of eligible items.

End-use exemption monitoring: concessional import duty conditioned on registration, bond, records and duty recovery with interest.
These Rules require manufacturers to register with the Assistant Commissioner of Central Excise, obtain a certificate, execute a bond with surety or security, and submit a countersigned application and undertaking to secure concessional import duty for inputs used in manufacture of excisable goods. Customs will permit the exemption on that basis and forward bill of entry details to Central Excise, which will acknowledge and monitor end-use. Manufacturers must notify receipt and keep bill-of-entry-wise accounts; misuse triggers recovery of the duty difference and interest as prescribed.

Baggage rules amendment removes clause (d) of the proviso to rule five, modifying baggage regulatory provisions.
The Baggage (Amendment) Rules, 1996, made under powers conferred by the Customs Act, effect a single operative change: the omission of clause (d) of the proviso to rule five of the Baggage Rules, 1994. The amendment is titled and takes effect on publication in the Official Gazette.

Customs port unloading permissions expanded at Revdanda Port allowing specified imported bulk and industrial materials to be unloaded.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, substitutes item (a) in the Table entry for item (7) relating to Revdanda Port to appoint the port for the unloading of specified imported commodities: iron, iron ore pellets, iron ore concentrate, coal, dolomite/limestone, petroleum gas, steel melting scrap, HBI chips/fines, pulp, magnesite and sulphur.

Exemption from additional duty expanded: re export destinations broadened and jobbing must comply with section 65 requirements.
The notification amends the exemption by substituting condition (ii) to allow goods to be re-exported to the supplier or to any other person specified by the supplier, and by substituting condition (v) to require that jobbing be undertaken in accordance with the Customs Act provisions, thereby expanding permissible re-export recipients and expressly tying jobbing to statutory compliance.

Retrospective drawback rates apply to prior exports that discharged notified export obligations, extending announced general rates to those shipments.
The Government directs that the drawback rates announced in the specified general note of the public notice shall apply retrospectively to exports made before the cutoff where such exports were made to discharge export obligations under the relevant notifications, thereby extending those rates to earlier shipments that satisfy the notification-linked eligibility criteria.

Anti-dumping duty on Dead Burnt Magnesite imposed with exporter-specific and residual import duty rates under customs rules.
Imposition of anti-dumping duty on Dead Burnt Magnesite (DBM) imported into India following preliminary findings of dumping by the designated authority; the Central Government, under the Customs Tariff Act and the anti dumping rules, applies exporter specific and residual per metric tonne duty rates to DBM when imported from identified exporters and others.

Inland Container Depot list amended to add and substitute authorised ICD locations across several states, expanding permitted sites.
Amendment updates the Table to Notification No. 15/95-Cus. (N.T.), inserting and substituting state-specific entries to expand authorised Inland Container Depot locations: adding Baroda in Gujarat; substituting Pithampur and Raipur in Madhya Pradesh; adding Nasik in Maharashtra; substituting Bhilwara and Jaipur in Rajasthan; substituting Coimbatore, Salem and Singnallur in Tamil Nadu; and substituting entries in Uttar Pradesh to include Meerut, Pakwara (Moradabad), Saharanpur and Varanasi.

Appointment of Commissioner of Customs: adjudication location changed to the designated port for Reliance case.
The Central Government amends Notification No. 65/94-Cus. (N.T.) to substitute the words designating Bombay with Jawaharlal Nehru Port, so that the Commissioner of Customs appointed for the specific purpose of adjudicating the Reliance case shall exercise adjudication at Jawaharlal Nehru Port, pursuant to the powers under subsection (1) of section 4 of the Customs Act, 1962.

Exchange Rate Determination for export goods establishes specified currency conversion rates under Customs Act, superseding prior notification.
The Central Government prescribes specific exchange rates for conversion between listed foreign currencies and Indian rupees for export goods, superseding the earlier notification. The instrument contains two operative schedules: Schedule I lists rates per one unit of specified currencies and Schedule II lists rates per one hundred units, which shall be applied for export-related currency conversion under the Customs Act.

Exchange rate determination prescribed for computing stamp duty and customs valuation of imported goods under specified statutory powers.
Prescribes exchange rates to be used for calculating stamp duty and for customs purposes relating to imported goods, superseding the earlier notification; Schedule I lists rates per one unit for specified currencies and Schedule II lists rates per one hundred units, the prescribed rates to operate as the authoritative conversion for the stated statutory purposes.

Import duty exemption revised: exemption covers customs duty and additional duty where claimed; non-claim treated as non-availment.
The notification amends prior exemption text to provide that imports are exempt from the whole of the Customs duty specified in the First Schedule and from the whole of the additional duty under section 3 where specifically claimed, subject to conditions; it replaces the proviso reference from "Chapter VI" to "Chapter VII" and inserts that failure to claim the additional duty exemption will be treated as not having availed the First Schedule duty exemption for calculating the additional duty.

EPCG scheme amendment raises tariff concession rate and adds specified supply routes under the export and import policy.
Amendment substitutes a higher percentage in column (2) against serial No. 4 of the notification table, increasing the tariff concession for imports under the EPCG framework, and adds to Explanation clause (5) that supplies of the products in terms of specified clauses of paragraph 121 of the Export and Import Policy qualify for the concession.