Jurisdictional realignment of Customs commissioners adjusts appellate and preventive jurisdictions and clarifies terminology under the customs framework.
The notification amends the Table of commissioner jurisdictions by substituting specified entries and inserting new entries to reallocate import/export, port, airport/aircargo and preventive responsibilities; it directs that "Commissioners" be read as "Commissioner" in column (2) and explains that "Commissioner of Central Excise (Appeals)" includes those empowered to act as Commissioner of Customs (Appeals) within their respective jurisdictions.

Amendment to customs notification updates designated commissioner posts and reassigns customs and central excise jurisdictions.
Board, invoking powers under sub-section (1B) of section 129A of the Customs Act, 1962, amends Notification No. 39/2005-Customs (N.T.) by substituting the Table entries for multiple serial numbers to specify paired Chief Commissioner posts (Central Excise and Customs or Customs (Preventive)) and the precise Central Excise and Customs jurisdictions, formations, ports, airports and preventive units assigned to those posts.

Anti-dumping duty on acrylonitrile butadiene rubber: provisional import duties set for specified origins and suppliers.
Provisional measures prescribe specified anti-dumping duty rates per metric tonne (expressed in US dollars but payable in Indian currency) on acrylonitrile butadiene rubber (NBR) in bale form imported from identified origins, exports, producers and exporters, with effectiveness up to 6 December 2005. The measures rest on the designated authority's preliminary finding of above de minimis dumping margins, material injury to the domestic industry caused by volume and price effects of dumped imports, and a corrigendum. Definitions for "landed value" and the applicable rate of exchange for conversion are included.

Customs jurisdiction expanded to include Port of Tuticorin, adjoining district areas and designated continental shelf and EEZ zones.
Substitutes the territorial description for serial number 8 to specify Port of Tuticorin, the area under the jurisdiction of the revenue district of Tuticorin in Tamilnadu, and designated areas in the continental shelf and Exclusive Economic Zone of India as declared by the Government of India; effected under powers conferred by sub section (1) of section 4 of the Customs Act, 1962.

Customs amendment: Ongole added as authorised export loading location under the governing customs notification.
Amendment to Notification No.12/97-CUSTOMS (N.T.) inserts Ongole in Prakasam District as an additional specified location for loading of export goods in the Table entry for the State of Andhra Pradesh, effected by adding entry (vii) "Ongole, Prakasam District - loading of export goods" and issued under powers conferred by the Customs Act.

Customs notification amendment adds Ravatha Road, Kota as a designated handling point for import unloading and export loading.
Inserts entry (vi) to Notification No.12/97-CUSTOMS (N.T.) Table, adding Ravatha Road, Kota as a designated customs handling point in Rajasthan authorized for unloading of imported goods and loading of export goods under the notification's schedule.

Anti-dumping duty rescission on vitamin imports after mid-term review finds dumping and injury not established.
The Central Government rescinds the notification imposing definitive anti-dumping duty on imports of Vitamin AD3 500/100 from the European Union and Singapore after a designated authority mid-term review found dumping, material injury and the causal relationship between them could not be established and recommended discontinuation, with the rescission subject to prior acts or omissions.

Anti-dumping duty on Sodium Nitrite from European Union upheld, payable in Indian currency with prescribed exchange rate.
Definitive anti-dumping duty is imposed on all imports of Sodium Nitrite under sub-heading 2834 10 originating in or exported from the Territory of European Union, applicable to all exporters and payable in Indian currency. The notification specifies that the rate of exchange for calculating the duty shall be the rate prescribed by Government of India notifications under the Customs Act and that the relevant date for the exchange determination is the date of presentation of the bill of entry. The duty is effective for a five-year period from the provisional duty date unless earlier revoked.

Exchange rate determination for export conversion establishes notified foreign currency to rupee rates for customs purposes.
Fixes the rate of exchange for conversion of specified foreign currencies for exported goods, pursuant to the statutory power under section 14(3)(a)(i) of the Customs Act, 1962, and supersedes the earlier notification; the rates in Schedule I (per unit) and Schedule II (per 100 units) are to be applied for export valuation and conversion with effect from 1st June, 2005.

Exchange Rate Determination: specified foreign currency conversion rates set for imported goods, replacing prior notification and made operative on the stated date.
The Board, under authority of the Customs Act, prescribes and fixes conversion rates for specified foreign currencies for valuation of imported goods, as set out in Schedule I (rates per unit) and Schedule II (rate per one hundred units), and declares those rates operative from the stated effective date, superseding the prior notification.

Import limits for gem and jewellery samples tightened and procedural relaxations permit capital goods movement on intimation.
Amendments increase and specify import limits for gem and jewellery samples (ceiling of Rs. 3,00,000 or 0.25% of three year average export value, up to 15 units in 12 months) with certification by the Gem and Jewellery Export Promotion Council; reduce certain percentage thresholds from 0.50 to 0.25; allow capital goods to be moved between eligible units or taken out for testing/repairs on intimation without prior permission (status holders exempt from prior permission); permit duty free outward samples for display to other units subject to 30 day return; permit captive power plants sized to unit needs and allow spares up to 5% value.

Anti-dumping duty withdrawal: mid term review finds no material injury, prompting rescission of prior duty notification.
A mid term review found acrylic fibre from Italy still exported below normal value but concluded there was no material injury and no likelihood of recurrence; the designated authority recommended withdrawal and the Central Government, under section 9A and rule 23 of the anti dumping rules, rescinds the earlier notification imposing anti dumping duty, saving prior actions.

Anti dumping duty withdrawal: rescission of duty on acrylic fibre following mid term review recommendation.
The Central Government, under section 9A(1) and (5) of the Customs Tariff Act and rule 23 of the Anti dumping Rules, rescinds the notification imposing anti dumping duty on acrylic fibre under sub headings 5501.30/5503.30 originating in or exported from Germany and Bulgaria, following the designated authority's mid term review finding no material injury or likelihood of recurrence and recommending withdrawal; the rescission is subject to savings for acts done or omitted prior to rescission.

Rebate of duty on materials used in manufacture clarified: corrigendum replaces "under rule 18" with an explicit description.
The corrigendum replaces the words "under rule 18" in condition (v) of the opening paragraph of the cited customs notification with "under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product)", clarifying that the exemption condition pertains to rebate of duty on materials consumed in manufacture.

Customs exemption for seafood processing inputs now covers specified food-processing goods, permitting duty-free import for processing use.
An amendment adds Sr.No.509 to the exemption Table under section 25(1) of the Customs Act, inserting List 50 which grants nil customs duty for specified inputs used in processing sea-food, including breadcrumbs, batter, flavouring oil, food colours, monosodium glutamate, flavouring extracts and sauces, pre-formed HIPS containers, polyurethane and polystyrene containers meeting buyers' requirements, printed plastic pouches for buyers' brand, food-grade phosphates, food tenderizers, food enzymes, and food marinates.

Customs notification amendments expand port designations and permit transfers after bond redemption, with export obligation relief provisions.
Multiple customs exemption notifications are amended to substitute specified port designations, include Special Economic Zone references, revise duty-exemption wording to address safeguard and anti-dumping duties, permit transfer of unutilised material after bond redemption subject to central excise job work procedure, allow intra group actual user transfers, introduce a mechanism to condone remaining export obligation where 75% is met early, and grant the Commissioner discretion to permit alternative ports or customs stations.

Exemption for SEZ goods from additional customs duty applies when moved into India under the SEZ regulatory regime.
The notification exempts goods cleared from a special economic zone and brought to any other place in India from the additional duty of customs, provided the exemption is not available where those goods are exempt from sales tax or value added tax when sold in the domestic tariff area; the term "special economic zone" is defined as zones notified under the Special Economic Zone regime and the notification has been subject to subsequent amendments and a temporal limitation.

Rescission of customs notifications withdraws prior additional duty measures while preserving prior actions under a saving clause.
The Central Government, exercising powers under the Customs Act, rescinds Notification Nos. 13/2005, 17/2005 and 20/2005 (issued 1 March 2005) that imposed additional customs duty, withdrawing their prospective effect while preserving a saving clause for actions or omissions predating the rescission.

Customs notification amendment removes preamble wording, changing the textual scope of an earlier notification under section 25(1).
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, amends Notification No.39/2005 by omitting the preambular portion beginning with "as amended by clause 72" and ending with "the force of law," as published in the Gazette of India (G.S.R. 265(E)). The change is a targeted textual deletion in the preamble of the principal miscellaneous exemption notification.

Customs Tariff amendment removes specified preambular wording from an earlier customs notification, altering its textual scope.
The Central Government, exercising powers under the Customs Tariff Act and acting in the public interest, amends Notification No. 19/2005-Customs by omitting from its preamble the portion beginning with "as amended by clause 72" and ending with "the force of law," as recorded in the Gazette reference and departmental file.