Customs duty exemption for specified imports by hundred percent export oriented units subject to bond, licence and export obligations.
Exemption from customs duty is granted for specified goods imported into India for manufacture, production, packaging or job work connected with export by hundred per cent Export Oriented Units approved by the designated Board, subject to compliance with the Export and Import Policy, possession of import licence, manufacture in customs bond, execution of a bond securing export obligations, and meeting export percentage and period requirements fixed by the Board; customs authorities may permit debonding on payment of duty, temporary outward removals, inter-unit transfers, re-export, partial in-bond manufacture and duty-free destruction of scrap under prescribed conditions.

Effective rate of duty for external silicone breast prosthesis prescribed under amended customs notification altering tariff entry.
The Central Government amends Notification No. 11/97-Customs by inserting, after S. No. 207 in the Table, a new entry identifying External silicone breast prosthesis as a distinct tariff item and prescribing an effective rate of duty of 10%, with other table columns left blank.

Customs exemption for telecom goods: specified equipment exempted only when imported by licensed telecom service providers.
The amendment inserts S. Nos. 149A-149D into the customs exemption Table, adding Lists 9A-9D that enumerate goods for basic telephone, cellular mobile, radio paging and closed user satellite data network services. Each entry is linked to specific tariff columns and is made subject to new Conditions 33A-33D, which restrict the exemption to imports by persons licensed by the Department of Telecommunications for the relevant service. The amendment is issued under section 25(1) of the Customs Act and is valid up to and inclusive of 31st March, 1999.

Exchange rate determination sets prescribed currency conversion rates for export goods effective from 1 June 1997.
Determines the official rate of exchange for conversion between specified foreign currencies and Indian rupees for export goods under section 14(3)(a)(i) of the Customs Act, 1962, superseding the earlier notification and prescribing that, from the stated commencement date, the conversion rate for each currency shall be the rate shown against it in the appended Schedule I (per one unit) and Schedule II (per one hundred units).

Exchange rate determination: prescribed currency conversion rates govern stamp duty and customs valuation for imported goods.
Prescribes fixed conversion rates for specified foreign currencies into Indian rupees to be used in calculating stamp duty under the Indian Stamp Act, 1899 and for determining values of imported goods under section 14 of the Customs Act, 1962; supersedes the earlier notification and makes the rates listed in Schedule I and Schedule II binding from the stated effective date.

Exemption of petroleum crude from additional customs duty prevents duplicate levy and aligns import duty with excise.
The Central Government exempted imported petroleum crude from the portion of additional customs duty equivalent to the excise duty chargeable on petroleum crude under the Oil Industry statute, exercising its power under the Customs statute as necessary in the public interest to prevent duplicate levy at importation and to align additional customs duty incidence with domestic excise.

Additional duty exemption for petroleum crude prevents recovery where such duty was not levied during the specified period.
The Central Government directed, under powers conferred by the Customs Act, that the additional duty otherwise payable on petroleum crude imports shall not be required to be paid in respect of goods on which that additional duty was not levied during the specified import period, thereby formalising exemption from retroactive recovery in accordance with the prevailing administrative practice.

Customs duty exemption for qualifying gold imports under export-linked jewellery schemes enables full duty relief when policy conditions are met.
Exemption from customs duties is granted for specified grades of gold and for gold findings, mountings or solders when imported under the Scheme F or the corresponding Export and Import Policy paragraph; qualifying items are gold of minimum fineness 0.995 under heading 71.08 and findings, mountings or solders up to 0.920 fineness in Chapter 71, and the exemption covers both basic customs duty and the special customs duty otherwise leviable.

Customs amendment: substitution of recombinant bovine somatotropin in exemption notification altering tariff description.
The Central Government amended Notification No. 11/97 Cus by substituting in LIST 1 the entry "(6) Bovine somatotropin" with "(6) Recombinant bovine somatotropin", thereby altering the description of the specified exempted item under the customs tariff exemption schedule.

Exchange rate adjustment for export valuation: Japanese yen rate substituted and made effective in late May under statutory authority.
Amendment substitutes the exchange rate for the Japanese Yen at serial No. 3 in Schedule II of Notification No. 15/97 NT Cus., establishing a new rate to apply for export goods and declaring that the substituted rate will be effective from 28th May, 1997 under the Central Government's statutory authority.

Exchange rate for imported goods updated: new yen conversion rate to apply from the announced effective date.
Amendment substitutes the Schedule-II entry for serial No. 3 of Notification No. 14/97-NT-Cus., prescribing a new exchange rate for the Japanese Yen to be used for valuation of imported goods, exercised under powers conferred by the Indian Stamp Act and the Customs Act, and specifying the date from which that rate is to be applied for customs and related purposes.

Customs appointment for specified purposes: Nagpur added for loading export cargo and unloading import cargo.
Amendment to Notification No. 61/94 (N.T.) adds item (c) "Nagpur" against Maharashtra in the Table, authorising Nagpur for the loading of export cargo and unloading of import cargo, effected under clause (a) of section 7 of the Customs Act, 1962.

Rescission of Customs exemption notification: prior exemptions for goods under Chapters 1-98 rescinded under section 25(1).
Rescission of the notification granting exemptions and effective duty rates for goods of Chapters 1 to 98. The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, satisfied that rescission is necessary in the public interest, rescinds Notification No. 20/97-Customs dated 1 March 1997, thereby withdrawing the exemption and duty-rate regime created by that notification.

Special duty exemption: whole special customs duty waived for goods specified against listed serial numbers in notification.
The amendment substitutes the opening paragraph to provide that goods specified against S. Nos. 2 to 13 of the Table are exempted from the whole of the special duty of customs leviable under sub section (1) of section 68 of the Finance (No. 2) Act, 1996.

Project notification under Heading No. 98.01 expands assessment coverage to designated urban distribution projects in Hyderabad and Tirupati.
The Central Government, invoking sub item (6) of Heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975, amends Notification No. 42/96 Cus to add Urban Distribution Development Projects of the State Electricity Board in Hyderabad and Tirupati as projects notified for assessment under that heading, stated to be made having regard to economic development.

Duty Entitlement Pass Book exemption limited to claims against specific transferred credit, provisional credits excluded.
The amendment adds a condition that a person who is not a Duty Entitlement Pass Book holder may claim the benefit of exemption only against a specific amount of credit transferred by a DEPB holder, and not against any provisional credit, thereby conditioning exemption entitlement on a concrete transferred credit.

Customs exemption amendments expand the notified goods list, redefining which inputs qualify for duty concessions.
Amendment revises List A substitutions and inserts new tariff entries identifying specific materials, components and specialty chemicals (polystyrene film; nickel iron cobalt alloys; ceramic plates and steatite rods; coated/uncoated electrogalvanised sheet/strip; high purity silanes, phosphine and related materials; silver sputtering targets; and items for solar cells/modules) as eligible for exemption or specified effective duty treatment, and removes and renumbers S. No. 1 in List B.

Tariff exemptions expanded for specified manufacturing inputs, with conditional undertakings and certificate based compliance required.
Amendment expands concessional tariff entries by inserting new headings and goods for manufacture (including chemical inputs, catalytic converter components, silicon and solar related items, CNC systems, and inputs for syringes and needles), substitutes and omits certain table entries to update scope, and adds Condition 66A in the Annexure requiring an undertaking, post import certificate from central excise confirming use, and payment on demand of duty differential for non compliance.

Exemption from anti-dumping duty for imports under Advance Licence, subject to strict export obligation and non-transferability conditions.
Exemption from anti-dumping duty applies to goods imported against a Advance Licence provided such goods are used solely to discharge the licence's export obligation or to replenish goods so utilised; neither the exempted nor replenished goods may be sold, disposed of, or transferred to any other person. "Advance Licence" refers to quantity-based licences issued under the relevant Export and Import Policy provisions and endorsed with non-transferable and actual user conditions.

Anti-dumping duty imposed on Bisphenol-A imports from United States exporters, enforcing trade remedy measures against dumped imports.
Pursuant to final findings that Bisphenol-A originating in or exported from the United States was exported to India below normal value and caused material injury to the domestic industry, the Central Government, under the Customs Tariff Act and the Customs Tariff anti-dumping rules, imposes an anti-dumping duty of ten thousand rupees per metric ton on the specified United States exporter and on other exporters, levied with effect from the date of imposition of the provisional duty.