Rescission of exemption notification: government withdraws a prior customs exemption, restoring statutory tariff application.
Central Government rescinds Notification No. 11/97-Customs, declaring withdrawal of that customs exemption as necessary in the public interest by issuance of Notification No. 30/98-Customs dated 2 June 1998, thereby removing the prior exemption from the customs tariff regime.

Exemption from special additional duty for defined imported goods, subject to existing conditional exemptions and declaration requirements.
Exemption from the whole of the special additional duty of customs is granted for specified goods in the First Schedule when imported into India, subject where indicated to the conditions of existing First Schedule exemptions or to conditions specified in other notifications. The notification lists categories (baggage exemptions, specified gold and silver imports, certain tariff headings including crude petroleum and newsprint, lightweight coated paper for magazine printing) and requires a bill-of-entry declaration for goods imported for sale, with an undertaking to pay social additional duty if disposed of otherwise. Certain other notification-based imports are explicitly excluded from this exemption.

Customs notification amendment updates exemption tables, replaces rule references, alters import classifications and tariff rates and administrative designations.
Central Government, under section 25(1) of the Customs Act, 1962, amends ten named customs exemption notifications by substituting wording in Tables and paragraphs to update rule references, include courier imports within classifications, adjust tariff expressions and ad valorem rates, change specified monetary rates per ten grams, omit or replace certain table entries, modify storage and accounting undertakings for importers, revise effective dates in explanatory provisions, and substitute administrative designations and clause wording for accessories, parts and consumables.

Special Customs duty continuation preserves tariff-based exemptions for specified electronic and telecommunication imports under amended notification now.
The Central Government, under section 25 of the Customs Act and section 68 of the Finance Act, substitutes a new Table in Notification No. 72/97-Customs to continue and define tariff-based treatment for specified goods in the First Schedule. The substituted Table lists applicable tariff headings and enumerates electronic, telecommunication and data-processing goods and components eligible for the notification, including specified exclusions and value-based limits and referencing related notification conditions where applicable.

Special customs duty exemption expanded to include additional tariff items and specified computer, textile and beverage inputs.
The Central Government amends Notification No.12/97-Cus to substitute item (b) so that goods at S. Nos. 2-15 of the Table are subject to the whole of the special customs duty under the Finance (No.2) Act, 1996. The amendment inserts S. No.14 listing extensive tariff sub-headings (textiles, yarns, fabrics, paper, polymers and related goods) and S. No.15 specifying particular items (disk drives, telephony apparatus, higher-value integrated circuits, drafting machines, coated paper for magazines, alcoholic preparations for beverage manufacture, specified fabrics and upholstery goods, deflection components, pillows and related articles) within that treatment.

Customs duty exemption for specified semiconductor manufacturing equipment imports under concessional import procedure, subject to procedural conditions.
The notification exempts from the whole of customs duty a detailed list of machinery, parts and accessories used in semiconductor and flat-panel display manufacture, specified by tariff headings, and includes goods from any chapter required for manufacture of the listed items; the exemption is available only where importers follow the prescribed concessional import procedure and is subject to the notification's temporal limits and subsequent amendments.

Customs duty rate reduction: specified imports exempt from excess duty, aligning payable rates with Finance Bill proposals.
The Central Government exempts listed imported goods from customs duty exceeding the amounts calculated at the Table's specified rates, applying the Table's standard ad valorem rate where the standard rate is leviable and the Table's preferential ad valorem rate where a preferential rate is leviable; the Table identifies goods by Chapter, heading or sub heading and, in one case, pairs an ad valorem rate with an additional per weight charge.

Customs duty concessions: notification sets concessional ad valorem rates and conditional exemptions for listed imports.
The Central Government, invoking section 25(1) of the Customs Act, exempts specified imported goods set out in the Table from customs duty and additional duty in excess of the ad valorem or specified rates shown in the Table, subject to conditions in the Annexure and compliance with applicable procedural rules such as the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Exchange rate determination for export goods: specified foreign currency conversion rates into Indian rupees set effective from notified date.
The Central Government, under clause (a)(i) of sub section (3) of section 14 of the Customs Act, 1962, determines the rate of exchange for specified foreign currencies for purposes relating to export goods, superseding the earlier notification, and prescribes conversion rates in two schedules (per unit and per 100 units) to operate from the notified commencement date.

Exchange rate determination used for stamp duty and customs valuation of imported goods following prescribed official rates.
Prescribes official foreign currency conversion rates to be applied for calculating stamp duty under the Indian Stamp Act, 1899 and for purposes of section 14 of the Customs Act, 1962 in relation to imported goods, and supersedes the earlier notification by declaring the rates listed in Schedules I and II as the authoritative exchange values for conversion between the listed foreign currencies and Indian currency.

Anti-dumping duty recommended on Vitamin C imports from China and Japan following findings of dumping and injury to domestic industry.
The Authority concluded that exporters from China and Japan sold Vitamin C in India below normal value and that such imports caused material injury to the domestic industry. It confirmed the methodology for determining normal value and export price based on weighted average import prices, relied on disclosed essential facts and best available information where exporters did not cooperate, and recommended imposition of definitive anti dumping duty on imports of Vitamin C originating in or exported from China and Japan.

Anti-dumping investigation into EPDM imports from Japan initiated; exporters and importers invited to submit information for assessment.
An anti-dumping investigation has been initiated into EPDM imports from Japan after a petition by the sole domestic producer establishing standing. Prima facie evidence shows Japanese normal values exceed export prices to India, indicating dumping, and domestic economic indicators collectively indicate material injury. The Designated Authority will investigate existence, degree and effect of dumping for the prescribed period. Known exporters and importers and other interested parties are required to submit information in the prescribed form and may inspect the public file; adverse findings may be based on facts available if information is withheld.

Exchange rate notification: substituted statutory exchange rates for specified foreign currencies, altering import valuation consequences and taking effect immediately.
Amendment substitutes the Schedule I and Schedule II entries of the prior customs notification to set new rupee exchange rates for specified foreign currencies, thereby fixing the conversion benchmarks for customs valuation and related processes; the substituted rates take effect from 16th May, 1998.

Anti dumping duty determination for Vitamin C: duty set by comparing fair selling price and landed import value to address injury.
Investigations of Vitamin C imports from China PR and Japan examine dumping and injury; dumping is assessed by comparing normal value with weighted export price at ex factory level, using petitioner, exporter, importer information and best available data. Landed import value will include customs duties and specified charges; fair selling price is derived from cost of production adjusted for optimal capacity utilisation and a reasonable profit. Anti dumping duty may be recommended up to the dumping margin, or a lower amount if sufficient to remove injury.

Anti-dumping duty on metallurgical coke from China PR imposed, making such imports subject to a specified duty for a fixed period.
The Central Government, under sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty) Rules, 1995, imposed an anti-dumping duty on metallurgical coke originating in or exported from China PR following preliminary findings of dumping in respect of Heading 27.04; the notification specifies a duty rate per metric tonne and an effective period ending in November 1998.

Anti-dumping duty: rescission of prior exemption notification following final imposition alters tariff treatment of graphite electrodes.
The Central Government rescinded Notification No. 77/97-Customs concerning graphite electrodes consequent to the imposition of a final anti-dumping duty, invoking sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, thereby withdrawing the prior exemption and placing tariff treatment under the anti-dumping duty framework.

Anti-dumping duty on graphite electrodes imposed by origin, exporter and electrode size, with specified differentiated rates.
Imposition of anti-dumping duty on graphite electrodes under Chapter 85 is directed by the Central Government based on designated authority findings, with duties specified by country of origin/export, named exporters where applicable, and electrode size. The schedule sets a nil duty for certain larger sizes from specified countries and distinct duty rates for exporters from the People's Republic of China, the United States, Germany, and for France, Italy, Austria, Spain and Belgium, each rate tied to the corresponding exporter/origin and size range as listed in the annexed table.

Anti-dumping duty on magnesium from China PR imposed, applying to imports under Customs Tariff provisions until November.
The Central Government, under s.9A(2) of the Customs Tariff Act, 1975 read with rule 13 of the 1995 Rules, imposed an anti-dumping duty on magnesium under Chapter 81 originating in or exported from China PR based on the designated authority's preliminary finding of dumping; the duty is specified per metric tonne and the notification is effective up to and inclusive of 3 November 1998.

Exemption from additional duty prevents recovery on historic gold wastage where industry practice matched policy allowances.
The Central Government directs that customs duty and additional customs duty asserted on gold loss in excess of percentages under notification No. 196/87 for the period 1 April 1988 to 29 March 1992 need not be recovered where such excess does not exceed the wastage levels permitted under the Export and Import Policy 1988-91 for plain and studded gold jewellery, the exemption being grounded on the prevailing industry practice in the Domestic Tariff Area.

Import exemption for edible oils: temporary duty waiver under amended customs notification until specified deadline.
The Government amends Notification No. 11/97-Cus by substituting S. No. 8 to provide that edible oils and materials from which edible oil can be extracted, when imported up to and inclusive of the specified cutoff date, are subject to concessional tariff treatment reflected by Nil duty entries in the schedule, effecting a temporary waiver of basic customs duty for the listed imports.