Customs duty differential: amended notification sets higher rates for Appendix I imports and nil duty for Appendix II imports.
Substitutes the Table in Notification No.67/2006-Customs to prescribe differential customs duty rates for imports from APPENDIX I versus APPENDIX II: numerous chapters and tariff items are assigned specified duty rates for APPENDIX I imports while imports from APPENDIX II attract nil duty. The substituted table contains itemised chapter/heading/subheading entries, specific unit duties for certain agricultural products, conditional rates for particular import forms, and an explanatory definition of "crude palm oil" for exemption purposes.

Safeguard investigation deadline extended for Soda Ash imports under Transitional Product Specific Safeguard Duty rules.
Pursuant to sub rule (1) of rule 11 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government has extended the period for submission of final findings in the safeguard investigation concerning import of Soda Ash into India, identifying the extension as a procedural adjustment within the safeguard investigation framework and referencing the principal Rules as published in the Gazette of India.

Fixation of tariff values updated for specified edible oils, brass scrap and poppy seeds; notification substitutes revised tariff value table.
Substitutes the Table in Notification No. 36/2001-Cus (N.T.) with a revised schedule fixing tariff values in US dollars per metric tonne for specified headings, including crude and refined palm oil and palmolein, crude soyabean oil, brass scrap (all grades) and poppy seeds; most edible oil entries remain unchanged.

Advance Ruling Authority authorisation allows an income-tax authority to issue customs advance rulings, subject to statutory conditions.
Authorises the Advance Ruling Authority constituted under the Income Tax law to act as the Authority under Chapter VB of the Customs Act, pursuant to the Customs Act delegation power and subject to the proviso that conditions such authorisations.

Effective date: insertion of new subsections into Section 28F of the Customs Act set to take effect on specified day.
The Central Government, exercising the commencement power conferred by the Finance (No. 2) Act, 2009, appoints a specified calendar day as the date on which newly inserted sub sections (2A) to (2D) shall be brought into force as additions to Section 28F of the Customs Act, 1962, through a formal notification fixing their operative commencement.

Foreign Trade Policy alignment updated: customs notifications adopt new definitions, nominated agencies list, procedural conditions and exemptions.
Amendments align customs exemption notifications for the Gems & Jewellery scheme with the Foreign Trade Policy 2009-2014 and Handbook of Procedures (Volume I), standardise definitions, replace Gem Replenishment Licenses with Gem & Jewellery Replenishment Authorization, revise paragraph cross references, restate the list of nominated agencies (including RBI authorised agencies), and impose procedural conditions requiring nominated agencies (except RBI authorised ones) to follow DGFT policy circulars; they also adjust exemption scope, re import timelines for exhibitions, and documentary and approval requirements for consolidated imports.

Customs exemption of policy specified goods when imported against Duty Credit Certificates, with differentiated status holder eligibility.
This notification replaces the opening operative recital of three customs exemption notifications to state that goods specified in the Export and Import/Foreign Trade Policy and serial number 509 of notification 21/2002-Customs, when imported into India against a Duty Credit Entitlement/Certificate issued under the cited policy provisions, are exempted from customs duty; the exemption distinguishes imports by status holders of the marine sector from those by status holders of other sectors.

Customs exemption for capital goods under status holder duty credit scrips enables duty-free import subject to eligibility and actual user conditions.
Exemption from customs duty and additional duty is granted for capital goods and for components, spares and parts imported against a duty credit scrip issued under the Status Holders Incentive Scheme, subject to conditions on eligible sectors and exports, production of the scrip at clearance for debit, non-transferability with limited endorsed transfers to manufacturers, actual user undertakings with recovery and interest on breach, location restrictions for import/export, and entitlement to drawback or CENVAT credit against debits in the scrip.

EPCG scheme duty exemption: concessional customs relief for capital goods imports conditional on export obligation and compliance.
Exempts capital goods and specified spares imported under the EPCG Scheme from duty above a concessional rate when a valid authorization is produced, subject to bond execution, non-disposal until export obligation fulfillment, installation certification, and compliance with block-wise export obligations calculated as multiples of duty saved with sectoral reductions and permitted deemed exports counting towards discharge.

EPCG scheme exemption permits zero-duty import of capital goods subject to specified export obligations, installation and compliance requirements.
Grants zero-duty customs exemption for capital goods, CKD/SKD kits and specified spare parts imported under the Export Promotion Capital Goods (EPCG) Scheme, subject to production of the EPCG authorization, execution of bond/security and fulfilment of an export obligation (block-wise over the prescribed period), installation/use certification, non-transfer until obligation discharge, specified ports/routes for import/export, and default consequences including duty payment with interest proportionate to unfulfilled obligations.

Zero-duty EPCG exemption for common service providers permits import of capital goods subject to staged export obligations and bond conditions.
Exempts specified capital goods, SKD/CKD capital goods and limited spare parts imported by designated Common Service Providers under a valid zero duty EPCG authorization, subject to conditions including sectoral eligibility, authorization details of users and apportioned Export Obligation, prohibition on concurrent specified benefits (with exceptions), installation and nexus certification, bond and bank guarantee security for duty foregone, restrictions on transfer until EO fulfillment, staged EO discharge with prescribed consequences for default, permitted ports/ICDs/airports/SEZs for import/export, and re export rules for defective goods. The annexed Table lists eligible goods.

EPCG scheme duty exemption: imports by designated common service providers conditional on fulfilment of apportioned export obligations.
The notification exempts goods imported under the EPCG Scheme by designated Common Service Providers from customs duty in excess of three percent ad-valorem and from specified additional duty when claimed, subject to conditions including production of a valid DGFT authorization, allocation of export obligations among CSP and users, bonds and bank guarantees equivalent to duty foregone, installation and usage certification, restrictions on transfer until EO completion, block-wise fulfilment of EO within prescribed periods, and prescribed ports/ICDs/SEZs for import/export.

Exemption from customs duty for imports under Advance Authorisation, conditional on production, bonds and discharge of export obligation.
Exempts imports under an Advance Authorisation for Annual Requirement with actual user condition from customs and additional duties subject to conditions: production of licence at clearance, authorisation content requirements identifying supporting manufacturers and export particulars, matching technical specifications for certain inputs, validity of self-declared authorisations upon prior filing with DGFT, and bonds or certifications where export obligation is unmet or CENVAT credit is availed. Exempt materials are restricted to export obligation fulfilment or replenishment, transfers for job work are regulated, and specified ports, airports, ICDs, LCSs and SEZs govern movement; Customs Commissioners may permit other locations by order.

Duty Free Import Authorisation exemption covers customs, additional, safeguard and anti dumping duties subject to compliance and security.
Exempts materials imported under a Duty Free Import Authorisation from customs duty and, subject to limits, from additional, safeguard and anti dumping duties, conditioned on matching authorisation particulars at clearance, fulfilment or security for export obligations, restrictions on utilisation and transfer before discharge of export obligations, prescribed ports and depots for import/export, and payment of duties with interest where authorisations are transferable or materials are transferred with Regional Authority permission.

DEPB scheme exemption reduces import duty and additional duty for eligible imports when DEPB scrip is produced, subject to conditions.
Notification exempts imports against Duty Entitlement Pass Book (DEPB) scrips from customs and specified additional duty up to the applied rates set in the Table: non-edible goods fully exempt and edible oils exempt up to half the applied rates. Exemption is conditional on issuance and credited entries in the DEPB scrip by the Licensing Authority, production of the scrip for debit by the customs officer, use within a twenty four month validity at prescribed ports/airports/ICDs/LCS/SEZs (subject to extensions and commissioner permissions), and specified rules on claiming additional duty exemption, drawback/CENVAT credit and transfer of credits.

Advance Authorisation exemption: imported materials exempt from customs and related duties subject to compliance conditions.
The notification exempts materials imported under an Advance Authorisation (paragraph 4.1.3, Foreign Trade Policy) from customs duty and from additional, safeguard and anti-dumping duties, subject to conditions: production of the authorisation at clearance; authorisation particulars matching imports; quantity, value and specification limits; bonds or securities where export obligation is pending or CENVAT credit is availed; restrictions on transfer except permitted job-worker transfers; prescribed ports and depots for import/export; re-export of defective goods; and specified exceptions and definitions.

Duty exemption for imports against Vishesh Krishi and Gram Udyog Yojana scrips grants customs relief subject to specified conditions.
Exemption is provided for customs duty and additional duty on inputs and capital goods imported against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip, subject to production of the scrip issued by the Licensing/Regional Authority, adherence to items allowed under the Foreign Trade Policy, transferability of the scrip and imported goods, imports/exports through specified ports, airports, ICDs or notified SEZs (with delegated exceptions), and entitlement to drawback or CENVAT credit of additional duty against the amount debited in the scrip.

Customs exemption for capital goods imported under Agri Infrastructure Incentive scrip permits duty-free import subject to conditions.
Exempts capital goods specified in paragraph 3.13.4 of the Foreign Trade Policy from customs duty and additional duty when imported against an Agri. Infrastructure Incentive scrip issued under Vishesh Krishi and Gram Udyog Yojana, subject to production of the scrip at clearance, transfer restrictions with limited exceptions, an actual user undertaking with liability for duty and interest on breach, use of specified ports/airports/ICDs/land stations or notified SEZs, and entitlement to drawback or CENVAT credit against scrip debits.

Duty credit scrip exemption: imports free of customs and additional duty when matched to Focus Market Scheme scrip.
Exempts imports against a duty credit scrip issued under the Focus Market Scheme from the whole of customs duty under the First Schedule and from specified additional duties under section 3, subject to conditions: scrip must relate to exports to designated countries/regions under the Foreign Trade Policy, be produced at customs for debiting duties, be freely transferable, imports/exports must be through listed ports/airports/ICDs or permitted locations, and certain export categories are excluded from export-performance and entitlement calculations.

Duty credit scrip exemption permits import of goods free of customs and additional duty when produced at clearance.
Exempts imports from customs duty and specified additional duties when goods are imported against a Duty Credit Scrip issued under the Focus Product Scheme, subject to production of the scrip at clearance, transferability of the scrip and imported goods, debiting of duties against the scrip, availability of drawback or CENVAT credit on additional duty debited, and exclusion of specified items in Appendix 37B.