Anti-dumping amendment: producer name changed to Tsingshan Steel Pipe Co., Ltd, amending earlier customs notification.
The Central Government accepted the Designated Authority's recommendation to amend the anti-dumping notification for stainless-steel seamless tubes and pipes by substituting the producer name entry, replacing "Zhejiang Tsingshan Steel Pipe Co., Ltd." with "Tsingshan Steel Pipe Co., Ltd", after concluding the name change did not affect ownership, production, sales, management, business license or address, and implemented the substitution in the notification table under the Customs Tariff Act and applicable anti-dumping rules.

Exchange rate fixation for Turkish lira updated, altering import and export valuation rules effective from the specified notification.
The Central Board amends Schedule I of the customs exchange-rate notification under the Customs Act to substitute the serial entry for Turkish lira and to prescribe distinct rupee equivalents for use in customs valuation of imported and exported goods, with the revised rates operative from the effective date stated in the notification.

Exchange rate update for Turkish Lira affects import and export valuation; amendment to customs notification effective immediately.
The Central Board of Indirect Taxes and Customs substitutes the Schedule I entry for Turkish Lira in Notification No.39/2023 CUSTOMS (N.T.), fixing the official exchange rate for one Turkish Lira for import and export valuation and making the substitution effective from the operative date of the amendment.

Exchange rate determination sets conversion rates for import and export customs valuation, effective early June under customs law.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, prescribed specific exchange rates for conversion between listed foreign currencies and Indian rupees for customs valuation, effective 2 June 2023, differentiating rates for imported and export goods via Schedule I (per unit rates) and Schedule II (per 100 units). The notification was later superseded by Notification No. 44/2023 effective 16 June 2023, and records interim substitutions effected by Notifications Nos. 40/2023, 41/2023 and 42/2023 for particular currency entries.

Tariff value fixation updated for specified imported commodities, affecting customs valuation and import assessment procedures.
Amendment under section 14(2) of the Customs Act substitutes three tariff tables to fix tariff value for specified imported commodities - edible oils, brass scrap, areca nut, and specified forms of gold and silver - specifying units of valuation and replacing the corresponding tables in the principal notification, with effect from 1 June 2023.

Customs notification: Inland Container Depot entry permits unloading of imports and loading of exports at Dahej.
An amendment inserts a new Table entry for Village Dahej, Taluka Vagra, Distt. Bharuch, authorising unloading of imported goods and loading of export goods at that inland container depot. The change, added as item (xvi) for the State of Gujarat, is made under the powers of clause (aa) of sub section (1) read with sub section (2) of Section 7 of the Customs Act, 1962 and modifies Notification No.12/97 Customs (N.T.).

Tariff preference adjustment: amendments change coal and cotton tariff classifications and their preferential treatments under customs notification.
The central government amends Notification No. 62/2022-Customs by omitting S.No. 6 in Table II, substituting S.No. 7 with HS code 27011210 designated as "All goods", and inserting HS codes 27011290 and 27011910 with their respective treatments; Table IV S.No.1 is revised to list HS codes 52010024 and 52010025 described as "Cotton of minimum 28 mm staple length." These changes adjust tariff classifications and associated preferential treatment pursuant to statutory authority.

Customs route amendment adds rail link between Bathnaha-Jogbani and Biratnagar, updating notified cross border connectivity for customs operations.
The notification amends the Nepal entry in the principal customs table by substituting item (12)'s column (4) to list (a) the specified road corridor from Kolkata to Jogbani and Biratnagar and (b) the rail link route connecting Bathnaha - Indian Customs Yard, Jogbani in India, and Nepal Customs Yard, Biratnagar in Nepal, thereby updating the officially notified cross border routes for customs operations.

Exchange Rate Determination: Prescribed currency conversion rates set for import and export valuation under Customs Act, affecting tariff calculations.
The Central Board of Indirect Taxes and Customs has prescribed the rate of exchange for specified foreign currencies into Indian rupees, with distinct rates for imported and export goods set out in Schedule I and Schedule II, effective from the notified commencement date, superseding the earlier notification while preserving prior actions.

Land customs routes amended: Anandpara-Ramgarh via River Feni and Maitri Setu road designated under Customs Act authority.
Amendment substitutes the Table entry for serial number 2 (Bangladesh) in Notification No.63/1994-Customs (N.T.) to list two authorized routes: (a) Anandpara (India)-Ramgarh (Bangladesh) via River Feni; and (b) the road from NH-8 in Anandpara through Maitri Setu to Ramgarh, enacted by Notification No.35/2023 under the powers of the Customs Act.

Customs tariff amendment updates a tariff entry to the broader heading 8524, changing the classification reference in the notification.
Corrigendum amends Notification No. 35/2023 by replacing the previously cited subheadings with the broader tariff heading 8524 in column (2) against the specified serial number, thereby correcting the tariff classification reference in the Gazette publication.

Tariff value fixation updated for edible oils, metals and areca nut, changing customs valuation for affected imports.
Substitution of TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification sets revised tariff values for use in customs valuation: specified US dollar per metric tonne values for edible oils, brass scrap and areca nut, and unit-based tariff values for defined forms of gold and silver, with cross-references to entitlement entries under the related exemption notification; the amendment is effective from the stated commencement date.

Tariff Rate Quota exemption allows crude edible oil imports at zero duty under strict validity and documentation conditions.
Customs duty and Agriculture Infrastructure and Development Cess are exempted on import of crude soya-bean oil and crude sunflower seed oil against a valid Tariff Rate Quota authorisation for Financial Year 2022-23. The exemption is limited to unutilised quota and applies only during the operative period from 11 May 2023 to 30 June 2023, subject to production of the TRQ authorisation, a bill of lading issued on or before 31 March 2023, and compliance with the prescribed quota conditions.

Exchange rate determination: revised customs conversion rates set for specified foreign currencies, affecting import and export valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, supersedes the earlier notification and prescribes specified conversion rates for listed foreign currencies into Indian rupees for customs purposes, assigning separate rates for imported and export goods as set out in Schedule I and Schedule II, effective from the stated date and preserving actions taken under the prior notification.

Countervailing duty on saturated fatty alcohols imposed for subsidized imports with producer- and origin-specific rates and a fixed-term levy.
Imposition of Countervailing duty on saturated fatty alcohols (C10-C18 and blends) from Indonesia, Malaysia and Thailand, applying producer- and origin-specific ad valorem rates on CIF value. The notification specifies that certain duties are reduced by applicable anti-dumping duties while others are imposed in addition to anti-dumping duties, and requires calculation using the prescribed rate of exchange and customs valuation dates. The duty is payable in Indian currency for a fixed five-year period unless earlier revoked, superseded or amended.

Customs tariff alignment updates HS codes in exemption notifications, revising concessional duty entries and inserting amended tariff lines effective May.
Amendments revise numerous customs exemption notifications by substituting, omitting and inserting HS code entries and related table lines to align tariff classification with the Finance Act, 2023, thereby changing concessional and nil duty applicability for specified imported goods; the notification takes effect on 1 May 2023.

Alignment of HS codes: amends customs tariff entries and replaces specified tariff headings, altering duty treatment for listed imports.
The notification substitutes tariff headings in the customs exemption table to align with the Finance Act, 2023: S. No. 226, column (2) is replaced with "3102 10"; S. No. 451A is replaced by specified subheadings under 8419 89 (8419 89 12; 13; 14; 15; 16; 17; 19) with the table recording the description and applicable duty incidence; and S. No. 515A, column (2) is replaced with "8524." The amendments take effect from 1 May 2023 and a corrigendum corrected the S. No. 515A entry.

HS code alignment updates exemption notifications to realign tariff classifications and specified entries for electronic goods.
Amendments revise tariff classification entries in multiple customs exemption notifications to align specified electronic goods with updated HS Codes introduced by the Finance Act, 2023. The changes omit certain serial entries and substitute revised HS subheadings for listed entries across three principal notifications, thereby altering the scope of goods covered by those exemptions. The notification takes effect on 1 May 2023.

Tariff value fixation updates import valuation for designated edible oils, metals, brass scrap, and areca nuts effective from late April.
Amendment to Notification No. 36/2001-Customs (N.T.) substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values for specified commodities-edible oils (including crude palm oil, RBD palm oil, palmolein variants, crude soybean oil), brass scrap (all grades), specified forms of gold and silver and areca nuts-for customs valuation. The changes are made under sub-section (2) of section 14 of the Customs Act, 1962 and take effect from 29th April, 2023.

Rate of duty application clarified: specified duty applies despite combined presentation if column five conditions are met.
The government inserted matching provisos into Notification No. 11/2022-Customs and Notification No. 12/2022-Customs clarifying that the rate of duty specified in Column (4) applies even when goods are presented together so as to attract rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, provided the respective conditions in Column (5) are met.