Customs exemption amendments for captive power plants introduce capacity-based approvals and revised procedural conditions for inputs and movement.
Amendments to Customs exemption notifications reclassify exemptions for captive power plants and related spares, fuel, lubricants and consumables into capacity-based categories - sets exceeding 1000 KVA subject to central committee recommendation and sets up to 1000 KVA subject to a designated officer's recommendation - and harmonise Tables and Annexures accordingly. The package also adds or clarifies exempt goods and procedural rules concerning indigenously procured clearances, temporary movement and destruction within export zones, inclusion of furnace oil and aquaculture inputs, officer designation changes, and a re importation allowance within one year for failed exports.

Rescission of notification: exemption for isobutyl benzene imports from China withdrawn under Customs Tariff authority.
The Central Government, exercising powers under section 9A of the Customs Tariff Act and rule 18 of the anti-dumping Rules, rescinds Notification No. 134/95-Customs, thereby withdrawing the exemption for isobutyl benzene imported from China and removing that notification's legal force.

Anti-dumping duty on Isobutyl Benzene imposed for imports from Peoples Republic of China into India under customs rules.
An anti-dumping duty is imposed on imports of Isobutyl Benzene under Chapter 29 when originating in or exported from the Peoples Republic of China, pursuant to sub section (1) of section 9A of the Customs Tariff Act, 1975 and rule 23 of the Anti dumping Rules, following designated authority findings and the Central Government's satisfaction that such a levy is necessary in the public interest.

Coastal trade port designation: PY-3 Oil field formally added to the notified list for coastal trade under customs rules.
The Central Government amends Notification No. 64/94-(N.T.)-Customs by adding entry (4) in column (3) against serial number 10 for Tamil Nadu, thereby formally including the PY-3 Oil field as a port for coastal trade under the customs notification framework.

Customs port designation: Dahanu authorised for unloading duty-paid coal imported by M/s. BSES Ltd under notification amendment.
Designation of Customs port at Dahanu in Maharashtra by amendment to Notification No. 62/94-(N.T.) to permit the unloading of duty-paid coal imported by M/s. BSES Ltd, thereby adding a targeted port authorization for that specific commodity and importer.

Exchange Rate Determination revises customs exchange rates for imported goods, altering valuation basis under statutory authority.
Central Government amends Notification No. 28/98-NT-Cus by substituting entries in Schedule I and Schedule II to prescribe rupee equivalents for listed foreign currencies (rates per one unit in Schedule I and per 100 units in Schedule II) for customs treatment of imported goods; the revised rates are effective from 24th June, 1998.

Safeguard duty proposed after finding increased imports of acetylene black caused serious injury to domestic industry.
The DG investigated whether increased imports of Acetylene Black (including commercially substitutable Conductive Carbon) caused serious injury to the domestic industry by analysing import volumes, prices, production, sales, capacity utilisation, inventories and adjustment plans. Finding that imports rose sharply and displaced domestic sales and profitability beyond what could be explained by operational disruptions alone, the DG treated imported Conductive Carbon as a like article and recommended a two year Safeguard Duty, calibrated by weighted average domestic costs and CIF import prices to enable industry restructuring.

Limitation on special additional customs duty: excess over prescribed rate exempted for First Schedule imports.
Exemption limits the special additional customs duty on imports classified in the First Schedule to the Customs Tariff to an effective ad valorem rate of four percent by exempting any portion of that duty in excess of the prescribed rate, enacted under customs and finance legislation as a public interest measure and applied by notification to all First Schedule goods on importation.

Exemption from special additional customs duty to specified imported goods, subject to notified conditions and declaration requirements on sale.
Notification exempts specified imported goods from the whole of the special additional customs duty under the cited Finance Bill provision when falling within the First Schedule to the Customs Tariff Act, subject to the conditions in the notification and any conditions attaching to related customs exemptions; listed categories include baggage-rule exemptions, specified gold and silver imports, goods already exempt under the First Schedule, items with free duty rates that are exempt from additional duty, certain fuel and paper headings, and goods imported "for sale as such" where a prescribed declaration is required.

Customs port appointment amended to permit unloading of petroleum products and loading of export goods at specified ports.
The Central Government amends the annexed Table of the earlier customs notification to substitute the port entry, expressly authorizing unloading of petroleum products and loading of export goods or any class of such goods as the specified purposes for the port.

Coastal trade port designation: Dahej added to the customs notification list, updating recognized ports for coastal movement.
The Central Government amended Notification No. 64/94 (NT)-Customs by inserting an additional entry in the annexed table for Gujarat, adding "(23) Dahej", thereby designating Dahej as a port specified for coastal trade under the Customs Act authority.

Customs appointment amendments expand specified import goods categories by substituting and inserting additional item lists for Gujarat ports.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, amends Notification No. 62/94 (NT)-Customs by substituting the existing sub-item (ii) in item (a) for Gujarat with a revised list of commodities including fertilizers, rock phosphate, sulphur, ethylene, vinyl chloride monomer, propylene, coal, coke and naphtha, and by inserting a new sub-item (iii) in item (b) adding caustic soda lye, polyvinyl chloride, chlorine, low density polyethylene and polypropylene.

Deemed compliance for EPCG import minimums now recognizes minor shortfalls within prescribed tolerance, amending prior notification references.
The amendments delete the brackets and letter "(e)" from the Explanation to Notifications 28/97-Cus. and 29/97-Cus., and substitute a new third proviso to condition 5 of Notification 29/97-Cus. under which the condition of minimum value of import (expressed in specified rupee thresholds) shall be deemed to have been complied with where the shortfall in import is within 10% of the prescribed limits.

Appointment of Adjudicating Authority: transfer of adjudication responsibility to a different customs commissioner for specific import cases.
The Central Government designates the Commissioner of Customs (Imports), Mumbai to act as the Commissioner of Customs, Chennai for adjudicating cases relating to imports by M/s. Cauvery Software Engineering Systems Ltd., Mumbai, limited to proceedings arising from a specified show cause notice issued by the Assistant Commissioner of Customs, Chennai, pursuant to statutory authority under the Customs Act.

Exchange rate amendment updates customs valuation rates for several foreign currencies, affecting import valuation and duty calculations.
The Central Government amends the customs notification to substitute specified entries in Schedule I and Schedule II, revising the rupee equivalences for listed foreign currencies (Canadian Dollar, Deutsche Mark, Dutch Guilder, French Franc, Pound Sterling, Swiss Franc, U.S. Dollar, Belgian Francs). The substituted exchange rates govern customs import valuation and take effect from 8th June, 1998.

Restriction on transfer of imported materials where central excise or additional customs duty credit claimed; applies to manufacturer-exporters only.
The substituted condition bars sale or transfer of materials or transfer of an advance licence where credit of Central Excise duty or Additional Customs duty has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944; this restriction applies only to a manufacturer-exporter or an exporter who has declared a supporting manufacturer whose name appears on the licence.

Concessional import filings: manufacturers may choose consignment or quarterly-estimate applications; customs must record consignment details.
Manufacturers may apply for concessional import duty either per consignment or by declaring an estimated quarterly requirement. If the quarterly-estimate option is used, the Assistant Commissioner of Customs must debit the application with the quantity and value imported under each consignment and record bill of entry particulars before allowing the exemption notification benefit.

Commissioner discretion to exempt exporters from clause compliance when failure is beyond their control, subject to representation.
Amendment permits the Commissioner of Customs to exempt an exporter or authorised agent from a specified clause where non compliance was for reasons beyond their control, after considering any representation and recording reasons for the exemption.

Imported goods transhipment conditions require manifest identification and extend relevant references from ports or airports to customs stations.
Transhipment conditions for imported goods are amended to require that goods be identified in the import manifest or import report, as applicable, as intended for transhipment to any customs station. References in the relevant condition and its proviso are broadened by replacing "port or airport" with "station". The amendments take effect upon publication in the Official Gazette.

Duty free baggage allowances clarified for returning passengers, tourists, professionals, transfers and unaccompanied baggage.
These Rules prescribe duty free baggage clearance for different categories of arrivals, defining resident, tourist, family and professional equipment, and allocating specific allowances via Appendices A-F. They distinguish arrivals by origin and route, set limits and exclusions for used personal effects, professional equipment and jewellery, provide separate tourist concessions including re export conditions, extend provisions to unaccompanied baggage with time limits and discretionary extensions, and permit limited crew concessions; detailed prohibited items and appliance categories are listed in Annex I, Annexure II and Annexure III, with specified land routes in Annexure IV.