Ad valorem duty change on natural raw rubber reduces the applicable tariff rate under an amended customs notification.
The Central Government, exercising powers under the Customs Act, amended Notification No. 21/85-Customs by substituting the formerly specified ad valorem duty rate for natural raw rubber with a new ad valorem duty rate by Notification No. 109/93-Cus., dated 22 April 1993.

Customs airports specified goods: gold added as a covered item under an amendment to existing notification.
Amendment inserts a new sub item "(ix) gold" into item (a) of column (3) against serial No. 1 in the Table to Notification No. 75 Cus. dated 3 7 1975, thereby adding gold to the list of goods specified for the purposes of designated customs airports under authority of the Customs Act.

Customs amendment adds Ethylene Di Chloride and Vinyl Chloride Monomer to permitted unloading notification under statutory power.
The Central Government, exercising statutory powers under clause (a) of section 7 of the Customs Act, 1962, amends Notification No. 67/92-Customs (N.T.), dated 9 October 1992, by adding the words "Ethylene Di Chloride and Vinyl Chloride Monomer" at the end, thereby including those chemical substances within the notification's scope for customs port unloading regulation.

Rules of Origin: duty exemption for Nepal-made goods meeting minimum local content threshold upon certified origin documentation.
Customs duty exemption applies to goods manufactured in Nepal imported into India when the combined Nepalese labour, Nepalese material and Indian material content reaches the prescribed minimum of ex-factory value, subject to a Certificate of Origin certified by His Majesty's Government of Nepal and accepted by the Assistant Collector of Customs. Specific exclusions (alcoholic beverages, certain branded soft drinks and perfumes, cigarettes, precious stones, certain synthetic/blended yarns and fabrics, and zip fasteners) are listed. A pro forma Certificate of Origin is prescribed for exporter declaration, Nepalese certification, and Indian Customs endorsement confirming compliance with the Treaty of Trade Rules of Origin.

Customs duty exemption for specified printed matter and philatelic items on import into India under statutory power.
Exemption from customs duty is granted for specified items in Chapters 49 and 97 when imported into India: printed books and covers, periodicals and newspapers, music manuscripts, maps, charts, plans, drawings and designs, postage stamps not of current issue, and medals; the notification supersedes the earlier corresponding notification and is issued under the government's statutory power to exempt goods in the public interest.

Exchange rate determination for export goods under Customs Act sets prescribed foreign currency conversion rates effective from notification.
The Central Government, under section 14(3)(a)(i) of the Customs Act, fixes prescribed rates of exchange for specified foreign currencies for the purposes of export goods, superseding an earlier notification, and makes those currency conversion rates effective from the stated commencement date as set out in the Schedule.

Exchange rate determination: prescribed currency conversion rates set for stamp duty and customs calculations, superseding prior notification.
Prescribes statutory exchange rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act, 1899 and for purposes of section 14 of the Customs Act, 1962 insofar as they relate to imported goods, superseding the earlier notification and fixing conversion rates for each listed currency as set out in the appended Schedule, effective from the commencement date stated in the notification.

Rescission of customs notification under Customs Act removes previously granted import exemption for specified countries.
The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, 1962, rescinds Notification No. 342/76 Customs dated 2nd August, 1976, which related to imports from Brazil, Turkey, Yugoslavia, Korea, Tunisia, Egypt, Chile, Mexico, Uruguay, Peru, Paraguay, Bangladesh and Romania, on the ground that such rescission is necessary in the public interest.

Import duty amendment: ad valorem duty prescribed for specified raw timber imports from Burma under Customs Act authority.
The Government amends Notification No. 280/76-Cus. by inserting serial entry 29A to list (1) wood in the rough and (2) wood roughly squared and half squared, not further manufactured, as tariff items for timber imports from Burma and prescribes an ad valorem duty rate for those items under the Customs Act authority.

Duty exemption for licence based imports - conditional on entitlement certificate, bond, customs declaration and discharge of export obligation.
Materials imported against a Special Value Based Advance Licence are exempted from customs and additional duties when covered by a prescribed Value Based Duty Exemption Entitlement Certificate, a bond/legal undertaking is executed, a declaration to the customs officer is made to pay duty on demand for non compliance, and the licence and certificate are produced for debit. Imports/exports must occur at specified ports or with Collector permission, materials must be used solely to meet the export obligation which must be discharged within the certificate period, and specified excise credits, facilities and drawback cannot be availed.

Customs exemption for imported materials used to manufacture capital goods for fertilizer plants, subject to licence, bond and use conditions.
Exemption from customs duty and additional duty is granted for materials imported to manufacture capital goods for supply to fertilizer plants under international competitive bidding, conditioned on production of an endorsed import licence or release order, execution of a bond as specified by the licensing authority, a clearance declaration to pay duties if conditions are unmet, evidence to discharge customs and licence obligations, exclusive utilisation for the specified manufacture and supply, and restrictions on transferability except where licence obligations are discharged and bond redeemed and input-stage credit has not been availed.

Materials exemption conditions: declaration to pay duty on non compliance and restricted use for specified oil and gas supplies.
Amendments replace specific input lists with the term "materials", require production of import/release documentation at customs clearance, impose a clearance-time declaration to pay duty on non-compliance, restrict exempt materials to use in manufacture of goods supplied to designated oil and gas entities and prohibit disposal or transfer except where licence obligations, sale proceeds and bond redemption are satisfied and input stage credit has not been claimed, and require licensing authority endorsements for transferability under stated conditions.

Exemption for imported inputs used to manufacture goods for export units allows duty relief subject to licence, bond, and use restrictions.
Exemption allows full customs and specified additional duty relief on materials imported for manufacture of listed final products for supply to a hundred percent export oriented undertaking or free trade zone unit, conditional on an import licence bearing required endorsements, execution and redemption of a compliance bond, declaration to customs to pay duty on demand for non compliance, evidence to the Licensing Authority to discharge liabilities, utilisation of materials solely for manufacture for the eligible unit, and transfer restrictions including special rules for Acetic Anhydride.

Customs exemption conditions clarified: materials defined, transferability limited, and importer liable to pay duty on non-compliance.
The notification narrows exemption scope by substituting "materials" for "said goods" and defining materials to include raw inputs, specified spares and packing. It requires production of proof at clearance and inserts a mandatory declaration by the importer to pay, on demand, duty leviable but for the exemption where notification conditions are not met. Transferability of benefit to non-licencees is allowed only upon Licensing Authority endorsement after discharge of obligations, sale proceeds realisation and bond redemption, and is precluded where input-stage credit was availed or licences predate the cutoff; a proviso permits transfer post-redemption if input credit was not claimed.

Delegation of adjudicatory authority: Collector of Customs, Bombay authorised to adjudicate specified Madras import cases under the Customs Act.
Pursuant to section 4(1) of the Customs Act, 1962 the Central Government appoints the Collector of Customs, Bombay to exercise the powers of the Collector of Customs in the jurisdiction of Collector of Customs, Madras solely for adjudicating the specific show cause notices listed in the Table against the named importers; the appointment is limited to those enumerated cases and does not effect a general jurisdictional transfer.

Amendment to customs exemption notification: substitute certificate heading to include cost accountants in addition to chartered accountants in Schedule Part H.
An amendment substitutes the Schedule, Part H heading in Notification No. 204/92-Customs so that the heading "Certificate by Chartered Accountant" is replaced by "Certificate by Chartered Accountant/Cost Accountant", thereby expanding the class of professionals authorised to issue the prescribed certificate under the exemption notification.

Amendment to customs exemption notification expands certification to include cost accountants alongside chartered accountants.
Amendment substitutes the Schedule heading in Part H of the customs exemption notification, replacing the heading "Certificate by Chartered Accountant" with "Certificate by Chartered Accountant/Cost Accountant", thereby recognising cost accountants alongside chartered accountants as authorised certifying professionals for the specified exemption mechanism.

Inland Container Depot appointment enables designated site for unloading imported goods and loading export consignments.
The Central Government designates Whitefield, Kadugodi Plantation Village in Bidarahalli Hobli, Hoskote Taluka, Bangalore District as an Inland Container Depot, authorising the site for unloading imported goods and loading export goods and recognising it as a customs facility for containerised trade handling.

Customs notification amendment adds gem and jewellery machinery, roughs, cut corals, pearls and semi precious stone items to Jaipur entry.
The Central Government amends Notification No. 75-Cus. by inserting new sub-items in the Table against Serial No. (2), column (3), Jaipur: in item (a) adds (v) gem and jewellery machinery and its parts, including diamond plates and testing apparatus, and (vi) roughs of corals, amber and pearls; in item (b) adds (x) roughs of semi-precious stones produced in India and pre-forms, and (xi) cut and polished corals and pearls.

Amendment to customs exemption notification removes a specified table entry, altering tariff exemption coverage under statutory amendment power.
The Central Government has amended Notification No. 41/93-Customs by issuing a notification that omits S. No. 2 and the corresponding entry from the Table annexed to the original notification, exercising its statutory power to amend in the public interest and thereby altering the relevant customs exemption schedule.