Exchange rate determination for imported goods prescribes official currency conversion rates for stamp duty and customs purposes.
Central Government prescribes official rates of exchange for specified foreign currencies for conversion into Indian currency and vice versa, to be used for calculating stamp duty under the Indian Stamp Act, 1899 and for section 14 of the Customs Act, 1962 insofar as those provisions relate to imported goods; the notification supersedes an earlier notification and makes the rates in Schedule I (per one unit) and Schedule II (per 100 units) operative from 1st August, 1998.

Anti-dumping duty rescission: notification imposing duty on Vitamin C from Japan and China revoked under customs tariff authority.
The Central Government, exercising powers under the Customs Tariff Act and the anti-dumping rules, has revoked Notification No. 7/98 Customs (published as GSR 186(E)), which had imposed anti-dumping measures on Vitamin C originating in or exported from Japan and China.

Anti-dumping duty on Vitamin C imports imposed to address dumped imports and material injury to domestic industry.
Anti-dumping duty is imposed on Vitamin C imports from the People's Republic of China and Japan under section 9A of the Customs Tariff Act, 1975 read with rules 18 and 20 of the 1995 Rules, following Designated Authority findings that imports were below normal value and caused material injury to the Indian industry; the Central Government prescribes country specific duty rates per kilogram for Vitamin C (sub heading 2936.27) as set out in Notification No. 53/98-Cus dated 24-7-1998.

Special imprest licence imports: amendment ties permitted goods to List 27 for supply to refineries under Ninth Plan.
Amendment substitutes sub-clause (g) in the Explanation to Notification No. 36/97-Customs so that goods permissible for imports under a special imprest licence are those specified in List 27 of Notification No. 23/98-Customs, where supply is to any refinery set up under the Ninth Five Year Plan.

Customs exemption amendment adds specified headings including waste paper subject to concessional import procedure for manufacture.
The notification amends the Table at serial No. 15 of Notification No. 12/97-Cus by substituting item (j) to cover all goods under Heading No. 51.01, omitting a terminal "and" in item (k), and inserting items (m)-(p) to add carbon black feedstock (sub heading 2707.99); waste paper (Heading 47.07) imported for manufacture of paper and paperboard by actual users subject to the Customs concessional import procedure; flax fibre (Chapter 53); and nylon filament yarn over 750 deniers (Chapter 54).

Customs tariff amendments add methanol and aluminium scrap entries and expand List two to include additional antiretroviral drugs.
The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 23/98-Customs by inserting a tariff entry for methanol (HS 2905.11), substituting "Nil" in column (4) against serial No. 89, inserting a tariff entry for aluminium waste and scrap (HS 76.02), and adding four pharmaceutical items-Zalcitabine, Saquinavir, AZT and Ritonavir-to List 2.

Baggage concession eligibility revised: residency requirement replaced by a restriction on prior concession use, and rule references updated.
The amendment updates procedural references by substituting citations to the Baggage Rules, 1994 with the Baggage Rules, 1998 and replaces rule cross references accordingly; it also alters an eligibility condition by replacing the prior residency-and-minimum-stay wording with a restriction that the individual has not availed the concession in the preceding three years, thereby changing entitlement criteria for the baggage concession.

Exemption from Special Additional Customs Duty expanded to First Schedule goods when imports fall under an earlier customs notification.
The Government amends Notification No. 34/98-Customs by omitting item (xi) against serial No. 13 in the Table and adding a new entry (serial No. 14) that exempts all goods falling within the First Schedule from the special additional customs duty where import is covered by Notification No. 34/97-Customs dated 7th April, 1997.

Duty exemption for donated computers enables tax-free transfer to educational and healthcare institutions subject to use and disposal restrictions.
Imported computers and peripherals donated by units under Export Oriented Unit, Software Technology Park, Electronic Hardware Technology Park and Export Processing Zone schemes are exempt from customs duties and related levies when transferred to recognized non commercial educational institutions, registered charitable hospitals, public libraries, publicly funded research and development establishments and government organizations after two years' import and use, subject to donor certification, prescribed transport procedure and a five year restriction on commercial use or disposal without customs permission.

Information technology software exempted from customs duty under amended notification, including rights documents and a statutory definition.
Amendment substitutes the tariff entry to list Information Technology software and documents of title conveying the right to use such software as nil-rated (exempt) goods, deletes the former S. No. 207, and provides a statutory definition: any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of manipulation or providing interactivity to a user by means of an automatic data processing machine.

Tariff amendment adjusts the customs rate applied to edible vegetable oils under the existing notification framework.
Acting under section 25(1) of the Customs Act, 1962, Notification No. 45/98-Cus dated 10-7-1998 amends Notification No. 23/98-Customs by substituting the entry in column (4) of the Table against S. No. 9 with the substituted entry "10%", thereby altering the notified tariff condition for vegetable oils of edible grade.

Special audit power enables customs to mandate cost accountant audits and recover audit expenses from manufacturers.
A new special audit mechanism empowers the Chief Commissioner of Customs to direct manufacturers to have accounts of warehouses, offices, stores, factories or other establishments audited by a nominated Cost Accountant, who must submit a signed report within the specified period. Audit expenses, including remuneration, are determined by the Chief Commissioner and payable by the manufacturer and, if unpaid, recoverable under the Customs Act. The manufacturer must be given a copy of the audit report and may make representations. "Cost Accountant" is defined by reference to the Cost and Works Accountants Act.

Appointment of Commissioner of Customs (Appeals) expands designated appellate and proper officers through notification amendments.
The Central Government amends Notification No. 29/97-Customs (N.T.) to substitute specified column (3) entries and insert new serial entries in the Table, reallocating designated appellate and proper officers: serial No. 12 is revised to list Commissioners of Customs, Delhi and Amritsar and Commissioners of Central Excise, Delhi I/II/III; serial No. 13A is revised to list Commissioner of Central Excise, Vadodara; new serials insert designations for Commissioners and Commissioners of Central Excise for Jaipur and Surat, thereby expanding appointment designations under the notification.

Anti-dumping duty on polystyrene imposed, varying by country and exporter, affecting specified Asian imports.
Imposition of anti-dumping duty on imports of polystyrene under section 9A(2) and the Customs Tariff anti-dumping Rules, based on preliminary Designated Authority findings. The notification prescribes country- and exporter-specific duty rates for polystyrene from Malaysia, Republic of Korea, Taiwan and Japan, with differentiated treatment for named exporters and product subtypes where specified. The measure is effective until the stated expiry date or until a final anti-dumping duty notification is issued.

Installation requirement for capital goods now mandates certification of installation and use, with authority to allow extensions.
Amendments require that capital goods imported, assembled or manufactured under the listed notifications be installed in the importer's factory or premises and that a certificate from the jurisdictional Assistant Commissioner of Central Excise or an independent Chartered Engineer confirming installation and use be produced within six months from completion of imports, subject to extension by the Assistant Commissioner of Customs.

Customs amendment raises the eligible weight threshold for light-weight coated paper under the existing exemption notification.
The Central Government, under section 25(1) of the Customs Act read with the Finance Bill provision given force of law, amends Notification No. 34/98-Customs to substitute the weight limit in the Table against Serial No. 7 for light-weight coated paper, replacing the previously specified upper weight threshold with a revised upper weight threshold for eligibility under that notification.

Weight threshold for lightweight coated paper increased under customs notification, expanding eligibility for the tariff exemption.
The Central Government amends Notification No. 12/97-Customs by substituting in the Table, against Serial No. 15, clause (e), the words, figures and letters "weighing upto 51 g/m2" with "weighing upto 70 g/m2", thereby increasing the weight threshold that qualifies lightweight coated paper for the tariff exemption under that notification.

Amendment to customs exemption expands lightweight coated paper weight threshold, altering eligibility for duty relief.
Amendment to a customs miscellaneous exemption notification substitutes the description "weighing upto 51 g/m2" with "weighing upto 70 g/m2" for light-weight coated paper in the Table against the relevant serial entry of Notification No. 23/98-Customs, effected under powers of section 25(1) of the Customs Act, 1962 in the public interest.

Exchange rate determination: government fixed conversion rates for specified foreign currencies for export goods, superseding prior notification.
The Central Government, exercising powers under the Customs Act, determines specified conversion rates of listed foreign currencies into Indian currency for export goods, superseding the earlier notification; the rates are set out in Schedule I (per unit rates) and Schedule II (per one hundred units) and apply from the notified commencement date.

Exchange rate determination for imported goods establishes official conversion rates for stamp duty and customs calculation.
The Central Government prescribes official conversion rates for specified foreign currencies into Indian rupees for calculating stamp duty under the Indian Stamp Act and for determining values under section 14 of the Customs Act insofar as they relate to imported goods; the notification supersedes the earlier notification and declares the rates in two appended schedules (per unit and per one hundred units) effective from 1st June, 1998.