Unloading permissions at Karwar Port expanded to enumerate permitted imported goods eligible for handling and breaking.
Amendment substitutes entry (a) for Karwar (including Sadashivagad) Port, authorising unloading at that port of a specified list of imported goods: fertilizers, food-grains, rock-phosphate, timber, metal scrap, edible oils, iron and steel (as classified in the Customs Tariff), liquefied petroleum gas, sugar, cotton, minerals, raw-hides/skins/leather, pulp of wood, ships/boats and floating structures, ships for breaking, and unloading of crew baggage.

Inland Container Depots designation revised to substitute and expand specified depot locations for import unloading and export loading.
Amendment revising designated Inland Container Depots for unloading imported goods and loading export goods under clause (aa) of section 7 of the Customs Act, 1962: the Explanation in the earlier notification is omitted and the Table of depot locations is amended to substitute expanded location entries for Delhi (Patparganj; Tuglakabad), Rajasthan (Jaipur; Jodhpur), Tamil Nadu (Coimbatore; Tirupur) and Uttar Pradesh (Kanpur; Pakwara (Moradabad)).

Customs amendment: substitution of petroleum product tariff entries to modify effective duty treatment under statutory power.
The Central Government, invoking the statutory power under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 19/94 Customs by substituting the column (2) entry against S. No. 11 in the Table with a new set of tariff headings for petroleum products, stating the amendment is necessary in the public interest to alter the effective rate of duty applicable to those headings.

Tariff classification amended: specified electromagnetic and electro mechanical goods newly defined under substituted customs notification entries.
Notification No.86/95-Cus (7-4-1995) substitutes the Table entry for S. No. 4 in Notification No.50/95-Customs to list goods under heading 85.05 as including sub headings 8505.20, 8505.30 and 8505.90 while excluding ferric permanent magnets and ferrite blanks under 8505.11, and adds S. No. 4A for heading 8508.90 covering all goods, thereby redefining the tariff classifications within the exemption table.

Customs exemption for edible oils applies when donated as a gift or supplied under a government approved agreement.
Exemption from customs duties is provided for edible oils and materials from which edible oil can be extracted when such goods are donated free of cost as a gift or supplied under an agreement duly approved by the Government of India, removing applicable basic and additional duties subject to those conditions.

Customs duty exemption for specified imports from Sri Lanka limits excess duty to specified ad valorem rates.
Central Government exempts specified goods imported from Sri Lanka from that portion of customs duty which exceeds an amount calculated at the ad valorem rates set out in the annexed Table. The exemption applies to goods falling within the listed Chapter, heading or sub heading entries of the First Schedule to the Customs Tariff Act, 1975, and limits payable duty to the amount computed at the corresponding rate in the Table.

Imports for export promotion: amended notifications narrow exemption eligibility and exclude certain goods from select export schemes.
Amendment substitutes specified provisos, conditions and paragraphs in eight named customs exemption notifications under the exercise of powers under section 25 of the Customs Act, 1962, thereby altering the scope of exemptions for imports for export promotion. It expressly bars importers from claiming the exemption for goods under heading 98.01 and from claiming exemptions under any Export Promotion Scheme other than the Export Promotion Capital Goods scheme permitting import of capital goods at the concessional ad valorem rate specified in Notification No. 160/92-Customs.

Customs exemption amendment: limits benefit to advance licences and issuances issued on or before a specified cutoff, narrowing eligibility.
Amendment confines the applicability of Notifications 203/92, 204/92 and 205/92 by substituting their first-paragraph references to licences or issuances with versions qualified to apply only to licences or issuances "issued on or before 31st March, 1995," thereby imposing a temporal eligibility cutoff for the stated customs exemptions.

Exemption from customs duty: goods imported to execute export orders exempt subject to conditions, re export and bond requirements.
Exempts goods imported to execute export orders from customs duty and additional duty, provided they are imported for jobbing, repair, servicing, restoration, reconditioning or renovation and, together with resultant products, are re exported to the supplier within six months (or extended period allowed by the Assistant Collector). The exemption requires goods not be sold or otherwise disposed of, a minimum FOB uplift on resultant exports over CIF of imports, and execution of a bond with security to pay duties if conditions are breached; certain tooling may be retained on duty payment without depreciation with prior policy permission.

Customs duty exemption for imports under Advance Licence conditioned on DEEC coverage, bond, port rules and export obligation discharge.
Customs duty exemption applies to materials imported under Quantity Based Advance Licences issued on or after 1 April 1995 when covered by a Quantity Based Duty Exemption Entitlement Certificate issued in the prescribed form; conditions include production of the licence and certificate at customs clearance, execution of a bond or security (unless export obligation discharged), specified port/depot clearance, utilisation of imports only for discharge of export obligation, transferability only with endorsement, and discharge of export obligation within certificate period or approved extension, with interest and duty consequences on default.

Duty exemption for imports under Value Based Advance Licence contingent on DEEC compliance, bonds, use restrictions and export fulfilment.
Exemption from basic customs duty applies to materials imported against a Value Based Advance Licence and covered by a Value Based Duty Exemption Entitlement Certificate issued on or after 1 April 1995, subject to production of the licence and DEEC at customs clearance, bond and security requirements with specified interest for non-compliance, use restrictions until export obligation discharge, permitted ports/depots for trade, procedural proof of fulfilment to customs authorities within prescribed timeframes, and transferability rules for DEECs with stated exceptions.

Customs amendment broadens chapter applicability while specifying computer numerical control systems as those in chapters eighty-four and eighty-five.
The notification amends the annexed Table at S. No. 2 by substituting in column (2) the words "Any Chapter" in place of the previous chapter figures, and by replacing column (3)'s description with "computer numerical control systems falling in Chapter 84 or 85 of the said Schedule", thereby making column (2) generically applicable while tying the described systems to chapters 84 or 85.

Exchange rate determination for export goods sets official currency conversion rates for customs valuation and export procedures.
The Central Government determines official rates of exchange for conversion between specified foreign currencies and Indian rupees for export goods, superseding a prior notification, and fixing rates effective from 1 April 1995. Schedule I provides rupee equivalents per one unit of listed currencies and Schedule II provides rupee equivalents per one hundred units for certain currencies; those rates are the authoritative conversion factors for export-related customs purposes.

Exchange rate determination prescribes conversion rates for specified foreign currencies for customs and stamp duty purposes.
Prescribes conversion rates for specified foreign currencies for calculating stamp duty under the Indian Stamp Act, 1899 and determining values for imported goods under the Customs Act, 1962; fixes the rate of exchange for each currency listed in Schedules I and II for conversion into Indian rupees and vice versa, to take effect from 1 April 1995 and superseding the earlier notification.

Land customs stations expanded to include sub-exchange office at Agra under customs notification, updating designated customs locations.
The Central Government, under the powers granted by clauses (b) and (c) of section 7 of the Customs Act, 1962, amends the prior customs notification by inserting, in the annexed Table against the relevant serial number and after item (4), a new item: "(5) Sub-exchange Office at Agra," thereby adding that office to the list of designated land customs stations.

Countervailing and anti-dumping duties may be imposed provisionally, reviewed and appealed within 90 days to prevent injurious imports.
Central Government may impose countervailing duties on imports benefitting from foreign subsidies and anti-dumping duties on imports sold below normal value, each up to the measured subsidy or margin of dumping. Duties may be applied provisionally pending inquiry, reduced and refunded if later found excessive, and levied retrospectively up to ninety days where massive injurious imports occur. Duties are additional to other duties, generally cease after five years subject to extension, cannot both be applied for the same situation, may be avoided by satisfactory voluntary undertakings, and determinations are appealable to the Appellate Tribunal within ninety days.

Customs duty reduction for specified textile goods via substitution of tariff entry under statutory powers.
The Central Government, exercising its statutory power under the Customs Act, amends Notification No. 69/95 Customs by substituting the entry in the annexed Table against S. No. 57, column (4), thereby reducing the ad valorem customs duty applicable to goods of tariff headings 47.01 to 47.05 as a Miscellaneous Exemption Notification made in public interest.

Customs notification amendment narrows an exemption by excluding previously listed items and specified tariff subheadings.
Amendment substitutes the entry at serial number seventy-one to cover all goods except those specified at serial numbers one to seventy and except goods falling under specified tariff subheadings, thereby narrowing the residual exemption category by textual replacement within the annexed table of the earlier notification.

Anti-dumping duty imposed on 3,4,5-Trimethoxy Benzaldehyde imports after preliminary dumping finding involving exports from China.
Preliminary dumping findings established that 3,4,5 Trimethoxy Benzaldehyde exported from the People's Republic of China was being dumped into India, and the Central Government, exercising powers under the Customs Tariff Act and applicable anti dumping rules, imposed an additional duty on imports of TMBA under the relevant tariff sub heading to counter the dumping.

Anti dumping duty on theophylline and caffeine imposed after preliminary finding of dumping on imports.
The Central Government, under section 9A(1) of the Customs Tariff Act, 1975 read with rule 13 of the Customs Tariff Rules, 1985, imposed an additional duty on imports of theophylline and caffeine following the designated authority's preliminary finding of dumping of those goods exported from the People's Republic of China; rates are prescribed in the notification's annexed table.