Temporary import exemption for leased machinery: conditional duty relief subject to re-export, bond, and tax liabilities.
Exemption covers leased machinery, equipment or tools temporarily imported for contract execution, subject to declaration at import, classification under specified service entries, re-export within prescribed periods or approved extensions, and execution of a bond with bank guarantee. The bond obliges the importer to pay integrated tax on related services, re-export the goods within the stipulated period, present goods for identification before re-export, and pay any balance customs duty with interest if re-export is not completed within the allowed timeframe. Goods under this concession are not eligible for drawback.

Fixation of tariff values established for selected imported commodities to provide customs valuation benchmarks and compliance clarity.
Amendment to the non tariff notification substitutes TABLE 1, TABLE 2 and TABLE 3 to fix tariff values in US dollars for specified imported commodities, including edible oils (various palm and soybean oil categories), brass scrap, poppy seeds and areca nut per metric tonne, and gold and silver where specified notification entry benefits are availed, on per unit weight bases, to serve as customs valuation benchmarks.

Common Adjudicating Authority appointment to adjudicate specified customs show cause notices under the Customs Act.
Directorate of Revenue Intelligence appoints specified officers as Common Adjudicating Authority, under notifications issued pursuant to clause (a) of section 152 of the Customs Act, 1962, to exercise the powers and duties of listed proper officers for adjudication of the particular show cause notices identified in the tabular schedule; the table maps noticees, show cause notice references, original adjudicating authorities and the officers now designated to adjudicate those matters, with a subsequent substitution noted by later notification.

Common Adjudicating Authority appointments reassign adjudication of specified customs show cause notices to designated officers.
The Director General, Revenue Intelligence appoints named officers listed in the Table to act as Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the adjudicating authorities originally specified, in respect of the listed noticees and their corresponding show cause notices, with cross-references to earlier notifications and noted substitutions.

Customs tariff rates revised: specified exemption entries increased, amending earlier notification under Customs Act provision.
The Central Government, invoking statutory power under the Customs Act in the public interest, amends the principal notification by substituting higher tariff percentage entries in the Table: it increases the percentage entries against serial number 57 for clauses (A), (B) and (C) of item II, and substitutes higher entries against serial numbers 61 and 65, thereby altering the tariff/exemption entries in the existing notification.

Anti-dumping duty on Opal Glassware continues, imposing country-specific ad valorem rates on imports from China and UAE.
Anti-dumping duty is imposed on Opal Glassware under tariff item 7013 originating in or exported from China PR and the UAE, with differentiated ad valorem rates applied as percentages of the CIF value of imports. CIF value is defined by reference to assessable value under the Customs Act. The duty is payable in Indian currency, effective for five years from publication unless earlier revoked, and calculations use the exchange rate specified in notifications under the Customs Act, with the relevant date being presentation of the bill of entry.

Bilateral safeguard measures can suspend tariff concessions or raise duties after investigation of imports causing serious injury.
These rules provide a bilateral safeguard regime under the India-Korea Trade Agreement empowering the Director General to investigate whether tariff reductions have caused or threaten to cause serious injury to domestic industry, to publish notices, receive and exchange evidence while protecting confidential information, and to recommend provisional or final measures-suspension of tariff concessions or increases in duty-of limited duration with possibilities for review, progressive liberalisation, refund and transition constraints.

Director General (Safeguard) appointment strengthens administrative oversight under Customs Tariff safeguard rules and supersedes prior notification.
The Central Government, exercising powers under the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, appoints Shri Sandeep Mohan Bhatnagar as Director General (Safeguard) for the purposes of those rules, by Gazette notification dated 4th August, 2017, in supersession of the earlier notification No. 91/2015.

Exchange rate determination under Customs Act sets conversion rates for import and export goods effective early August.
Determination under section 14 of the Customs Act, 1962 fixes, with effect from 4 August 2017, specified rupee equivalents for listed foreign currencies to be used for imported and exported goods; Schedule I provides per unit rates for major currencies while Schedule II provides rates per 100 units for specified currencies, and the notification supersedes the earlier Board notification except as to past actions.

Fixation of tariff value: substituted tables set tariff values for edible oils, metals, scrap and seeds under customs law.
Central Board of Excise & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.), fixing tariff values in US dollars for specified imports including edible oils, Brass Scrap, Poppy seeds, Areca nuts, and specified forms of Gold and Silver where concessional entries are availed.

Customs exemption cut-off date revised to extend eligibility for electricity supplies to domestic tariff area under SEZ approvals.
The notification amends Notification No.50/2017-Customs by substituting the earlier cut-off date with the 19th July, 2012 in the Table entries at serial numbers 164 and 165, thereby modifying the temporal eligibility criterion for customs duty exemption on electrical energy supplied to the Domestic Tariff Area by large power plants formally approved for establishment in a Special Economic Zone.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under Customs Act provisions.
The Director General, Directorate of Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the officers listed for adjudication of the show cause notices identified in the Table, thereby pairing each noticee and show cause notice with the officer(s) designated to undertake adjudication.

Rescission of customs notification withdraws a prior exemption notification under statutory power of the Customs Act.
The Central Government, exercising its statutory power under section 25(1) of the Customs Act, 1962, has rescinded Notification No. 63/2017 Customs dated 5 July 2017 (published as G.S.R. 836(E)), withdrawing the earlier miscellaneous exemption notification issued under the customs tariff framework.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices to designated officers.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named customs adjudicating officers for the adjudication of the listed show cause notices against the identified noticees. The Table identifies noticees, show cause notice references, the original adjudicating authorities and the officers now vested with adjudicatory authority; a subsequent administrative substitution to a designation is recorded.

Anti-dumping duty on PTFE imports from China continues, imposing definitive duties under the tariff schedule and exchange-rate rules.
Continuation of definitive anti-dumping duty on PTFE imports from China is imposed after a sunset review found continued dumping, price undercutting, injury to the domestic industry, and risk of intensified exports if duties ceased; duty is specified per metric tonne in the tariff table, payable in Indian currency using the exchange rate on bill of entry, and effective for five years unless earlier revoked.

Customs amendment adds Republic of Niger and Republic of Guinea to exemption schedule under government powers.
The Central Government, exercising the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No.96/2008-Customs by inserting after serial number 34 two new Schedule entries: Republic of Niger and Republic of Guinea, via Notification No.68/2017-Customs dated 27th July 2017, as a further amendment to the miscellaneous exemption notifications.

Drawback entitlement conditional on no input tax credit; exporters must declare and not carry forward Cenvat credit.
Applicability of the rates and caps of drawback is conditioned on exporter declarations and, where necessary, satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs that no input tax credit under CGST or IGST has been or will be availed on the export product or its inputs or that no IGST refund will be claimed; exporters must also declare that they have not and will not carry forward any Cenvat credit under the Central Goods and Services Tax Act, 2017. The amendment has effect from 1 July 2017.

Corrigendum to customs notification removes the phrase 'the whole of', amending the text of the prior notification.
Corrigendum G.S.R. 943(E) amends Notification No. 46/2017 Customs (G.S.R. 781(E)) by directing omission of the words "the whole of" at page 52, line 12 of the earlier notification, effecting a textual correction to the published Gazette entry.

Corrigendum to customs notification removes phrase "whole of the" from the published exemption text, amending the notification wording.
Corrigendum effects a textual amendment to a customs exemption notification by directing the deletion of the words "whole of the" at a specified page and line in the Gazette publication, altering only the published wording without adding substantive conditions to the exemption.

Inclusion of goods and services tax compensation cess clarifies tax and cess applicability and updates subsection references.
Corrections to Notification No. 43/2017-Customs replace references to "integrated tax" with "integrated tax and goods and services tax compensation cess" at two specified locations and amend two cross references so that "under sub section (7)" reads "respectively under sub section (7) and (9)", confined to the four indicated page and line entries in the published notification.