Exchange rate determination fixes conversion rates for export goods and supersedes the prior notification effective from September.
Determination of exchange rates for conversion between specified foreign currencies and Indian rupees for export goods, effective 1 September 1998, superseding Notification No. 46/98-NT-Customs; the rates set out in Schedule I (per one unit) and Schedule II (per 100 units) constitute the operative conversion rates for the listed currencies. This instrument applies to export goods and was later rescinded by Circular No. 04/2026-Customs with effect from 1 February 2026.

Exchange rate determination for calculating stamp duty and customs valuation on imported goods, superseding prior notification.
Prescribes official exchange rates for converting specified foreign currencies into Indian rupees for calculating stamp duty and for Customs Act purposes relating to imported goods, effective from 1st September, 1998, and superseding the earlier notification; rates are set out in two appended schedules (per unit and per 100 units) to be used in legal and administrative calculations.

Customs amendment revises inland container depot entry to permit unloading of imports and loading of exports.
Amendment substitutes the entry for serial number 12 (Uttar Pradesh) in the Table to Notification No. 12/97 Cus. (N.T.), replacing the entry in column 4 against entry (iv) with: "Unloading of imported goods and loading of export goods", thereby modifying the permitted activities at the listed inland container depot.

EPCG scheme scope expanded to include bio-tech products and sectors, modifying exemption conditions and provisos.
Amendment expands the scope of the EPCG scheme by adding bio-tech products to the proviso to paragraph 1 and substituting wording in paragraph 2 so that the provisos to condition (2) and condition (5) include "bio-tech sectors" alongside viticulture, poultry and sericulture, thereby adjusting eligibility and exemption wording for imports under the scheme.

DEPB scheme amendment expands listed ports to include Jodhpur, altering condition (iv) of the notification.
The Central Government, exercising power under section 25(1) of the Customs Act, 1962, amends Notification No. 34/97-Customs by substituting in condition (iv) the words "Guntur and Varanasi" with "Guntur, Varanasi and Jodhpur," thereby including Jodhpur in the DEPB scheme's listed locations for import and export through the Port of Jodhpur.

Rescission of anti-dumping notification rescinds prior exemption for bisphenol-A imports from Japan under customs powers.
The Central Government rescinds a prior customs notification granting an exemption for imports of Bisphenol A from Japan, exercising powers under sub section (1) of section 9A of the Customs Tariff Act, 1975 and rule 18 of the Anti dumping Rules, 1995, on grounds of public interest and thereby withdrawing the earlier Notification No. 102/94 Customs published in the Gazette.

Anti-dumping duty on Bisphenol-A from Japan after designated authority findings, altering import tariff treatment for that product.
Imposition of anti-dumping duty on Bisphenol-A imports from Japan under the Customs Tariff Act and rule 23, following designated authority findings of dumping; duty applies to goods under Chapter 29 of the First Schedule and is collected at importation to address dumping and protect domestic industry.

Exchange rate notification updates export currency conversion rates and prescribes new operative values effective mid August.
Amendment substitutes serial No. 14 in Schedule-I and serial No. 1 in Schedule-II of Notification No. 46/98-NT-Cus., prescribing the rupee equivalents for the U.S. Dollar (per one unit) and Belgian Francs (per one hundred units) and making those substituted entries effective from 14th August, 1998, under the powers conferred by section 20(2) of the Indian Stamp Act, 1899 and section 14(3)(a)(i) of the Customs Act, 1962.

Exchange rate determination amended for specified foreign currencies, altering notified rupee equivalents and establishing an effective date.
The Central Government amends the prior exchange rate notification by substituting entries in Schedule I and Schedule II to set revised rupee equivalents for specified foreign currencies and declares those substituted rates effective from the notified date, under the statutory authority invoked in the notification.

Exemption for capital goods under EPCG Scheme extends to hotel industry services, removing additional customs duty for qualifying imports.
Amendment substitutes the proviso to provide that capital goods, components and spares imported under the EPCG Scheme for manufacture of specified garments and agricultural/horticultural/poultry products, or for rendering services by hotel industry, shall be exempt from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.

Customs notification amendment recognises Kayfoam Export Processing Zone and permits exports through Sahar airport under exemption framework.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notifications 133/94-Cus. and 177/94-Cus. by inserting entries in Annexure-II to add "Kayfoam Export Processing Zone, Kandivili, Mumbai" and to record exports from that zone through Sahar airport, thereby recognising the Kayfoam facility and its airport export route within the existing customs exemption framework for EPZ/FTZ exports and processing.

Capital goods definition expanded under EPCG scheme, clarifying export obligation and adding eligible hotel industry equipment list.
Amendment substitutes the definitions of Capital Goods and export obligation in the EPCG notification: capital goods are defined to include plants, machinery, equipment and accessories for production, specified sectoral uses, and hotel industry service equipment; export obligation distinguishes non-hotel exporters (exports or specified supplies) from hotel importers (receipt of payments in freely convertible foreign currency). The amendment narrows the application of the "net foreign exchange" phrase and appends a comprehensive Annexure listing eligible capital goods, components and spares for hotel and related service sectors.

Export Promotion Capital Goods scheme expands permitted import duty rates to include reduced or nil duty for qualifying units.
The Central Government, under the Customs Act, directs amendment of Notifications 133/94-Cus. and 53/97-Cus. by substituting proviso wording so that Export Promotion Capital Goods schemes permitting import of capital goods are described as permitting import at the rate of duty of ten percent ad valorem or at zero rate of duty, replacing the earlier specified duty-rate language in the referenced paragraphs and provisos.

Customs airport appointment expanded to include additional specified goods, enabling airport handling for those commodity categories under customs law.
Amendment inserts additional categories into the Pune entry of the Table to Notification No. 61/94-Cus. (N.T.) under clause (a) of section 7 of the Customs Act, permitting specified handling at the airport for vaccines; electronic goods including hardware and software; engineering goods such as forgings and tubes; automobile parts; yarn and garments; and plastic goods such as tapes, wires and ropes.

Inland container depots designated for import unloading and export loading by notification amendment expanding listed ICD locations.
Amendment to Notification No. 12/97 Cus. (N.T.) inserts Table entries designating Rewari (Haryana), Bhiwadi (Rajasthan) and Rudrapur (Uttar Pradesh) as inland container depots authorised for the unloading of imported goods and loading of export goods, effected under the Customs Act authority to notify ICD locations and their permitted handling operations.

Rescission of tariff exemptions restores ordinary duty treatment for specified imported goods under statutory power.
Rescission of exemptions from the special additional duty and related effective tariff rates for specified goods is effected by the Central Government under section 25(1) of the Customs Act, 1962, withdrawing earlier notifications and thereby removing the previously notified relief so that the ordinarily applicable duty treatment for those goods is restored.

Exemption from additional duty: imported petrol exempt from the portion of customs duty equivalent to excise additional duty.
The Central Government exempted motor spirit (petrol) under heading 27.10 from that part of the additional duty under the Customs Tariff Act equivalent to the additional excise duty on petrol, applying at import; the exemption was issued by Notification No. 57/98 and subsequently rescinded by Notification No. 17/2018.

Special additional duty on imports: specified exempt categories and a general ad valorem levy for other goods.
The Central Government notifies categories of imports within the First Schedule chargeable at Nil rate for special additional duty-subject to specified conditions and relevant customs notifications-and requires a Bill of Entry declaration for goods imported for sale; all other goods in the First Schedule attract a general special additional duty at an ad valorem rate of 4 percent.

Export-linked duty exemption for fasteners and poly wadding, conditional on AEPC certification and export-value cap.
The amendment grants duty-free entry for fasteners and poly wadding materials when imported under the amended notification, subject to condition 13A: imports must be by a garment manufacturer for use in export manufacture, the importer must be registered with the Apparel Export Promotion Council, the value of imports must not exceed the prescribed percentage of the FOB value of garments exported in the preceding financial year, and an Apparel Export Promotion Council certificate certifying export value and prior imports under the notification must be produced.

Exchange rate determination for export goods establishes specified foreign currency conversion rates and supersedes prior notification.
The Central Government, under section 14(3)(a)(i) of the Customs Act, determines conversion rates of specified foreign currencies into Indian rupees for export goods, setting out per unit rates in Schedule I and per 100 unit rates in Schedule II, and superseding Notification No. 43/98-NT-Customs; these prescribed rates are to be applied for export-related customs conversions from the stated effective date.