Exemption for import materials used in manufacture: duty relief subject to licence, endorsements, bond and compliance.
Exemption for materials imported against an import licence or release order on the canalising agency removes whole Customs and additional duty subject to conditions: production of licence at clearance, licence endorsements detailing description, quantity and value of imported and duty-free materials and final goods to be manufactured, exclusive utilisation of materials for manufacture of stated final goods (with a proviso for subsequent use if obligations met), execution of a bond with surety to secure duty liability for non-compliance, evidence of supply of final goods within prescribed time, and specified ports/airports/ICDs for import/export.

Customs exemption timeframe amended, imposing a time-bound condition for imports destined to specified agencies and export zones.
The Central Government amends prior customs exemption notifications by inserting or substituting a deadline phrase into Paragraph 1, condition (1) of Notifications 260/92-Cus, 101/93-Cus and 103/93-Cus, thereby converting licence and import-control references into a time-bound import condition for materials used to manufacture final goods supplied to specified agencies, projects, 100% EOUs and FTZs.

Anti-dumping duty exclusion extended to include People's Republic of China alongside GATT, amending earlier customs notification wording.
Amends the earlier customs notification by substituting the words "General Agreement on Tariff and Trade" with "General Agreement on Tariff and Trade, and People's Republic of China", thereby expanding the anti-dumping duty exclusion to include China alongside the GATT reference under the Customs Tariff amendment authority.

Exemption for export oriented units: duty free import of specified inputs subject to licence, bonds, use, records and conditions.
Customs duty and any additional duty are exempted on specified imported goods used in production, manufacture or packaging of listed export articles by approved hundred percent export oriented undertakings, subject to import licence, Development Commissioner and Assistant Collector bonds/certificates, prescribed use and export obligations for a specified period, maintenance and submission of prescribed accounts, and conditional permissions for re export, temporary removal, or transfer; clearance to domestic locations is subject to payment of duty on depreciated or import value as prescribed, and domestic sale under Export Import Policy attracts excise or equivalent customs duty as applicable.

Rescission of customs exemption notification under the Customs Act withdraws the prior medical equipment exemption.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, rescinds Notification No. 66/88 Customs (dated 1 March 1988) relating to medical equipments on the ground that such rescission is necessary in the public interest, thereby withdrawing the earlier exemption notification.

Customs exemption for medical-equipment spare parts limits payable duty and requires import undertakings, use evidence, and repayment on breach.
Exempts spare parts (excluding populated printed circuit boards and ball bearings) imported for maintenance of specified medical equipment from customs duty in excess of a capped ad valorem rate of fifteen percent, subject to an undertaking at importation that the parts will be used for that purpose, production of satisfactory evidence of use within three months or an extended period, and repayment of the duty difference on demand in case of non compliance.

Customs exemption for medical equipment components and spare parts: conditional duty relief on imports for manufacture or maintenance.
Amendment substitutes the prior general description with "the goods" and replaces the Other Medical Equipments entries with a comprehensive enumerated list. It provides that components imported for manufacture and spare parts (except populated printed circuit boards and ball bearings) imported for maintenance shall be exempt from customs duty to the extent duty exceeds a capped ad valorem amount, subject to an importer's undertaking and post-importation proof of use and payment obligations if conditions are not met.

Life saving equipment exemption expanded: comprehensive list of medical devices eligible for customs relief, with specified exclusions.
Substitution of the heading "Life Saving Equipments" in Notification No. 208/81 Customs lists specified medical devices, instruments, kits, implants, imaging and radiotherapy systems, respirators, dialysis and transplant equipment, catheters, pacemakers, and related ancillaries as eligible for customs exemption under the Government's power under the Customs Act. The schedule explicitly includes spare parts and accessories for listed items and prescribes specific exclusions, including certain components of D.C. defibrillators, specified nebulizer types, and excludes Foley Balloon catheters.

Jurisdictional allocation clarified: Allahabad designated to hear appeals against the Lucknow preventive customs collector.
The notification amends a prior notification by substituting the table entry for serial number 10 to identify the Central Excise Collectorates at Allahabad and Kanpur and the Preventive Collectorate at Lucknow in Uttar Pradesh, thereby designating the appellate forum for appeals against the Collector of Customs (Preventive), Lucknow under the statute.

Customs notification amendment adds Collector of Customs (Preventive), Lucknow to the designated list under the Customs Act.
The Central Government, under sub section (1) of section 4 of the Customs Act, 1962, amends Notification No. 56/92 Customs (N.T.) by adding, in the Table against serial number 1, column (2), a new item: item number 7, Collector of Customs (Preventive), Lucknow, thereby including that designation among the specified proper officers.

Appointment of Customs Officers extended to specified states and districts, defining preventive collectors and subordinate officers.
The Central Government amends the earlier notification by substituting the Uttar Pradesh entry to designate the Collector of Customs (Preventive), Lucknow, an Additional Collector (Preventive), and Deputy and Assistant Collectors operating under that Collector; and by adding an entry covering the whole of Bihar, specified West Bengal subdivisions, and Sikkim, designating the Collector of Customs (Preventive), Patna, an Additional Collector at Muzaffarpur, and Deputy and Assistant Collectors under the control of the Collector of Customs (Preventive), Patna.

Drawback on imported materials: substitution of specified export goods entries altering notified item descriptions under customs amendment.
The Central Government amends Notification No. 44/91 Customs by substituting specified entries in the Table to govern drawback eligibility for imported materials used in exported goods: S. No. 35 becomes "J-Acid", S. No. 40 "Tobias Acid", S. No. 41 "Polyester Resin (Saturated)", and S. No. 68 "Benzanthrone".

Exchange rate determination for export goods establishes official currency conversion rates for customs application.
The Central Government determines the rate of exchange between specified foreign currencies and Indian rupees for export goods, superseding the prior notification; Schedule I lists rupee equivalents per one unit of named currencies and Schedule II lists rupee equivalents per one hundred units, and those rates operate from the stated effective date for application in export-related customs matters.

Exchange rate determination prescribes conversion rates governing stamp duty and customs valuation for specified foreign currencies.
Prescribes the operative rate of exchange for specified foreign currencies for purposes of calculating stamp duty and determining values of imported goods under the Customs Act, superseding the earlier notification; rates set out in Schedule I (per one unit) and Schedule II (per 100 units) are declared the conversion rates to be used for conversion into Indian rupees and vice versa.

Customs duty reduction for almonds in shell follows amendment to tariff notification, adjusting import duty rates accordingly.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amended Notification No. 29/89 Customs by substituting the entry for Sl. No. 3 in the Table to prescribe revised import duty rates for goods under tariff heading 0802.11 (almond in shell), thereby modifying the applicable duty per kilogram for those goods.

Raw sugar exemption from customs duty expanded to include raw sugar alongside refined sugar, broadening import duty relief.
The Central Government substituted the phrase excluding raw sugar in an earlier customs notification so that the exemption now expressly covers both refined sugar and raw sugar, thereby extending the miscellaneous exemption from basic and additional customs duty to raw sugar imports.

Restriction on sale of wind generator parts clarified by narrowing exemption language, confining relief to specified listed goods.
The Central Government amends Notification No. 64/94-Customs by substituting, in part (ii) of the undertaking, the phrase "the same" with "in respect of goods specified against S. No. 1 in column (2) of the said Table, the same," thereby confining the undertaking's application to the goods listed at that table entry.

Customs airport appointment: Visakhapatnam airport designated for loading and unloading all classes of export and import cargo.
Visakhapatnam airport is appointed as a customs airport for loading export goods and unloading imported goods of all classes under the authority of clause (a) of section 7 of the Customs Act, 1962, and this appointment supersedes the earlier government notification previously designating the airport for such purposes.

Licence validity for customs house agents extended; renewals conditioned on Collector assessed performance and absence of delays or misconduct.
The amendment provides that a licence under the Customs House Agents Licensing Regulations shall be valid for five years and may be renewed for successive five year periods. The Collector of Customs may renew a licence on timely application if the licensee's performance is satisfactory, with renewal criteria including conformity of cargo quantity or value to Collector prescribed norms, absence of delays in clearance or duty payment attributable to the licensee, and absence of complaints of misconduct including non compliance with licensee obligations.

Customs port extension: Krishnapatnam remains authorised for unloading of fertilizer by amendment of the notification expiry.
Extension of a prior customs notification designates Krishnapatnam (Andhra) as a permissible Customs port for unloading fertilizer by substituting the previously specified expiry with a later date, thereby prolonging the period during which Krishnapatnam remains authorised to receive fertilizer consignments under the non tariff notification regime.