Concessional duty on tea and yeast under Sri Lanka FTA, conditioned on origin proof and annual tariff rate quota compliance.
A concessional rate of duty of 7.5% ad valorem applies to specified tea and yeast imports from Sri Lanka under the Free Trade Agreement, exempting customs duty in excess of that rate subject to origin proof under the Customs Tariff determination rules and an annual Tariff Rate Quota measured from 1 January each calendar year; procedural compliance as specified by the Government of India is required.

Customs tariff amendment adjusts duty classifications and exemption lists, changing treatment of coking coal and related goods.
Amendments revise Notification No. 16/2000 by inserting a tariff entry for coking coal and substituting the entry for goods other than coking coal to alter their duty classifications, and amend Notification No. 26/2000 by omitting a condition and a list while substituting text to expand cross references among exemption lists and a related notification.

Rate of interest under Customs Act fixed and supersedes prior notification, subject to actions taken before supersession.
Notification No. 36/2000 Customs (N.T.), dated 12 May 2000, fixes the rate of interest under section 27A of the Customs Act, 1962 at fifteen per cent per annum and supersedes Notification No. 32/95 Customs (N.T.), dated 26 May 1995, except as respects things done or omitted to be done before such supersession.

Rate of interest fixed under Customs Act for enforcement of section 59, superseding earlier notification.
Fixes the rate of interest at twenty-four per cent per annum for purposes of sub-clause (ii) of clause (b) of sub-section (1) of section 59 of the Customs Act, 1962, and, in supersession of the earlier notification of 1st March, 2000, the Central Government hereby makes that fixation subject to savings for acts done or omitted before such supersession.

Rate of interest under customs law fixed, superseding an earlier notification and preserving prior actions.
The Central Government, under powers conferred by the Customs Act, fixes an annual rate of interest for purposes of that Act and expressly supersedes an earlier notification fixing the rate, while preserving actions or omissions completed before the supersession.

Interest rate for customs defaults set under section 28AB, superseding prior notification and applying prospectively.
Fixes the rate of interest applicable under the Customs Act provision governing interest on customs dues at twenty-four per cent per annum, and supersedes the earlier notification fixing the rate except as to things done or omitted before such supersession.

Interest fixation under Customs Act secures statutory annual interest, superseding prior notification and applying prospectively with limited exceptions.
The Central Government, exercising powers under section 28AB of the Customs Act, 1962, superseded an earlier notification and fixed the rate of interest by notification dated 12 May 2000; the fixation applies except as respects acts or omissions occurring before the supersession.

Appointment of customs officers: DGCEI officers vested with customs powers and rank-equivalent authority under the Customs Act.
The notification, under Section 4(1) of the Customs Act, 1962, appoints officers of the Directorate General of Central Excise Intelligence as officers of customs and vests them with the powers exercisable by officers of customs of the corresponding ranks by reference to a specified table, thereby equipping those DGCEI posts with equivalent customs authority for enforcement purposes.

Customs duty exemption for quarrying goods subject to approval, bonds, usage verification and export oriented unit compliance.
The notification exempts specified goods from customs duty when imported or procured for use in granite quarries by approved export oriented units or units in designated Free Trade/Export Processing Zones, subject to approval, exclusive use for quarrying and further processing for export, execution of a bond securing export obligations and duty recovery with interest where conditions are unmet, maintenance of detailed accounts and site records, and customs oversight over removal, re export, repairs, transfers and duty payment in cases of clearance to other places.

Customs duty exemption for precious metals imported under export-linked schemes, subject to policy compliance and export obligations.
Customs duty exemption is granted for gold, silver and platinum imported under specified Foreign Trade Policy schemes, including replenishment imports for export through exhibitions, export promotion tours and branded jewellery, and imports under the Export Against Supply by Nominated Agencies scheme. The exemption covers the customs duty specified in the table and the whole of the additional duty, subject to compliance with Foreign Trade Policy and Handbook of Procedures conditions, prescribed documentation, proof of exports where relevant, and execution of a bond undertaking the required export obligation within the stipulated period.

Customs duty exemption for imported gold and related metals tied to export obligations and security requirements.
Exemption from customs duty and additional duty is granted for gold, silver and platinum goods imported by nominated agencies, status holders, or qualifying exporters under the Export Against Supply by Foreign Buyer scheme, conditional on execution of bonds and, for certain importers, bank guarantees to secure export of equivalent metal content within stipulated timeframes and compliance with the Foreign Trade Policy and Handbook of Procedures, with duty and interest payable on non fulfilment.

Customs exemption amendments reclassify jewellery mountings and medallions and expand permitted exporters' inputs under tariff notifications.
The notification amends four customs exemption notifications to reclassify mountings used in studded jewellery and add gold/silver/platinum medallions and coins to the TABLEs, revise the Explanation to include Mangal Sutra and jewellery studded with imitation, cubic zirconia and semi precious stones subject to a per gram value proviso, delete the word "plain" from specified ANNEXURE entries, and expand ANNEXURE I and II with an extensive list of additional exempted inputs and tools for exporters of gems, jewellery and cut and polished diamonds.

Tariff classification amendment revises two customs notifications to expand and specify covered imported goods entries.
The Government amends two customs exemption notifications to change tariff references and item descriptions: in Notification No.25/99 Customs, List A at S. No.87 column (2) "73" is replaced by "72 or 73" to broaden tariff coverage; in Notification No.19/2000 Customs, the Table at S. No.33 is amended to substitute a specific entry describing populated printed circuit boards and accessories of machines, clarifying their inclusion under the notification.

Customs exemption amendments expand listed magnesia items and revise entry descriptions altering import tariff classification.
Amendment uses the Central Government's power under the Customs Act to insert a new tariff entry for specified magnesia products defined by composition and physical criteria, and to revise existing schedule entries: widening a pharmaceutical input description, redefining parts coverage for certain machines to include specific ink cartridge components while excluding populated circuit boards, altering a numeric code entry, and specifying stepper motors for use in manufacture of goods under the referenced machine heading.

Customs amendment: substitution clarifies unloading of imported and loading of export goods at specified location.
Amendment under powers of clause (a) of section 7 of the Customs Act substitutes, in the Table to Notification No. 52/94 Customs(NT), the column (4) entry for item (2) relating to Gopalpur with the provision authorising unloading of imported goods and loading of export goods or any class of such goods at the designated location.

Capital goods installation flexibility permits third party premises with joint bond and allows re export of defective goods within prescribed period
The amendments permit installation of imported capital goods at third party premises named on the licence for specified exporter and importer categories, conditioned on a bond for differential duty with a Bank Guarantee and joint liability to fulfil export obligations and pay duty with interest on default. They also authorize re export of goods found defective or unfit for use back to the foreign supplier within a prescribed period, subject to identification of the goods to the satisfaction of the Assistant or Deputy Commissioner of Customs.

Duty exemption for Advance Licence imports subject to conditions including bond, specified certificate, and discharge of export obligation.
Materials imported against an Advance Licence are exempt from specified customs duties provided imports are covered by a Duty Exemption Entitlement Certificate, the licence and certificate are produced at clearance, and export obligation in respect of specified resultant products is discharged within the prescribed period. The importer must execute a bond with security to secure payment of duties with interest where conditions are not met; bonds are unnecessary after full discharge. Re-export of defective goods within three years and administrative limits on interest in default cases are prescribed.

Advance licence imports exemption: customs duty relief for materials subject to specified licence, bond and utilisation conditions.
Exemption from customs and additional duty is granted for materials imported under an Advance Licence for deemed exports, contingent on production of the licence with required endorsements, execution of a bond with security to cover duty and interest for non compliance, proof of discharge of supply obligations within prescribed or extended periods, and utilisation of exempt materials solely for manufacture of the specified final goods; imports/exports are permitted only through listed ports, airports, ICDs or land customs stations unless specially authorised by the Commissioner of Customs.

Concessional duty on capital goods subject to EPCG licence and prescribed export obligation schedule and conditions.
Imports of capital goods, components and specified spares under the EPCG scheme are exempt from duty above the concessional rate provided a valid EPCG licence is produced, a bond with security is executed to meet a staged export obligation based on CIF or net foreign exchange, proof of block-wise fulfilment is submitted within prescribed periods, duty and interest are payable proportionate to any shortfall, installation is certified within a limited period, and limited extensions or condonations may be granted by licensing or customs authorities.

Appointment of Commissioner of Customs to adjudicate a show cause notice concerning import-related proceedings under the Customs Act.
Under sub-section (1) of section 4 of the Customs Act, 1962, the Central Government appoints the Commissioner of Customs, Calcutta to act as Commissioner of Customs (Imports), Mumbai and as Commissioner of Customs (ICD), Tughlakabad, New Delhi for the specific purpose of adjudicating the Show Cause Notice issued to M/s. Paharpur Plastics, Plot No.10, Site IV, Industrial Area, Sahibabad, District Ghaziabad.