Customs airport appointment expands specified port functions to include unloading of imports and loading of exports at Borjhar (Guwahati).
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, by Notification No. 20/99-Cus. (N.T.), inserts serial No. 2A into Notification No. 61/94-Customs (N.T.), designating Borjhar (Guwahati) as a specified customs airport authorised for the unloading of imported goods and the loading of export goods, or any class of such goods.

EPCG Scheme amendment expands tourism industry inclusion and adjusts export obligation timing and eligible capital goods.
The amendment to the EPCG notification replaces references to the hotel industry with hotel and tourism industry, defines tourism industry for export certification purposes, prescribes a six-year export obligation period with apportioned two-year blocks for licences within a revised CIF value range issued for specified sectors or tourism services, raises the minimum licence value inclusive of spares for those licences, and expands the Annexure to add numerous capital goods and equipment categories eligible under the Scheme.

Appointment and jurisdiction of Commissioner of Customs (Appeals) updated to reassign associated customs and excise commissioners.
The amendment substitutes the Table entries in Notification No. 29/97 Cus. (N.T.) to reassign which Commissioners of Customs and Commissioners of Central Excise are associated with specific offices of the Commissioner of Customs (Appeals). It replaces column (3) entries for serials 8, 9 and 14 to list revised sets of Customs and Central Excise commissioners for Calcutta and Shillong postings, for Patna (paired with Jamshedpur), and for Lucknow (paired with Allahabad, Kanpur and Meerut divisions), respectively, pursuant to section 4(1) of the Customs Act, 1962.

Special customs duty abolished: exemption removes special duty on First Schedule imports, relieving importers from that levy.
The Central Government, invoking powers under the Customs Act and relevant Finance Act provision, exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 from the whole of the special duty of customs leviable under the special duty provision, thereby abolishing that special customs duty on imports of those tariff items.

Project import classification: Cochin International Airport Project designated for assessment under customs project import rules.
Notification designates the Cochin International Airport Project as a project import for assessment under Heading No. 98.01 of the Customs Tariff Act, 1975, citing sub item (6) and economic development considerations. It amends notification No. 42/96 Customs by inserting the project as a new serial entry (serial number 22), thereby adding the project to the list of projects subject to the project import assessment framework.

Notification rescission: multiple customs exemption notifications withdrawn under statutory powers in public interest.
The Central Government, being satisfied that it is necessary in the public interest and exercising powers under section 25(1) of the Customs Act, 1962 and section 3A of the Customs Tariff Act, 1975, hereby rescinds Notifications Nos. 280/76 Customs, 321/76 Customs, 513/86 Customs, 12/97 Customs, 13/97 Customs, 72/97 Customs, 23/98 Customs, 56/98 Customs and 67/98 Customs.

Customs duty amendments update tariff treatment of ITA-covered goods by substituting and clarifying exemption and rate entries.
The Central Government amends specified customs exemption notifications concerning goods under the Information Technology Agreement by omitting certain serial entries, substituting wording in notification text, and replacing multiple annexed Table entries with revised ad valorem duty rates across identified items and serial numbers, thereby updating the tariff treatment and scope of exemptions in those notifications.

Customs exemption for kerosene used in N paraffin extraction requires certified monthly reporting and duty adjustment.
Exemption allows reduced customs duty on kerosene imported by manufacturers of linear alkyl benzene for extraction of N-paraffin, with full exemption for kerosene remaining after extraction and supplied to Indian Oil Corporation. Importers pay duty on 85% of imports at importation, maintain certified monthly accounts of consumption and sales, and submit statements to the Excise officer. The Excise officer, exercising Customs assessing powers, determines consumed and sold quantities, adjusts duty paid, orders additional duty or refunds, and mandates payment within three days with interest on delayed payments.

Concessional import duty relief for specified inputs used in manufacture, subject to procedural compliance and notification conditions.
Exemption is granted for specified imported inputs used in manufacture of listed finished goods: List A goods receive full concessional relief and List B goods receive a reduced ad valorem concession, applicable only to that portion of customs duty under the First Schedule exceeding the concession rate; concessional importation requires compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and is subject to the notification's conditions, schedule and subsequent amendments.

Exemption from additional customs duty on high speed diesel where it equals the specified additional excise levy.
The Central Government exempts imported high speed diesel oil under heading No. 27.10 from that portion of additional customs duty equivalent to the additional excise duty specified in the Finance Bill, 1999, exercising powers under section 25(1) of the Customs Act; the exemption is effected by notification and applies solely to the equivalence between the customs additional duty and the excise levy identified in the Finance Bill.

Surcharge exemption of customs on specified imported goods removes additional levy for listed tariff classifications on importation.
Central Government exempts from the surcharge of customs specified imported goods falling within the First Schedule to the Customs Tariff Act, 1975, under powers conferred by the Customs Act read with the Finance Bill provision. The Table lists categories including gold and silver imported under specified notifications, goods chargeable at the stated ad valorem duty rate, numerous goods by tariff headings, and specifically enumerated machinery, parts, electronic components and assemblies. The exemption applies on import and is subject to conditions attaching to existing duty exemptions for particular items.

Special additional customs duty: specified imports exempted subject to conditions; residual ad valorem duty applies to other goods.
The notification prescribes the effective rate of special additional duty under Section 3A(1) of the Customs Tariff Act: numerous specified imports are accorded Nil treatment - subject where relevant to the conditions of existing exemptions, referenced notifications, prescribed declarations for goods imported for sale, and concessional import procedures - while all other goods in the First Schedule attract a residual ad valorem special additional duty.

Effective rate of duty caps customs liability for listed imports by setting specific ad valorem rates per tariff heading.
The notification exempts imports of specified tariff headings from customs duty in excess of the ad valorem rates listed in the annexed Table, establishing capped standard and, where indicated, capped preferential ad valorem rates for each enumerated heading, thereby limiting customs liability on those classified goods.

Customs duty exemption framework reduces payable duty to prescribed rates for listed imports, subject to specified certification and use conditions.
The notification exempts specified imported goods from the portion of customs duty and additional duty in excess of the rates listed in the Table, with the Table linking tariff classifications to standard and additional duty rates and a condition number. The rates are ad valorem unless stated otherwise. Applicability is conditioned on compliance with Annexure requirements-certificates, licences, undertakings, use limitations and procedural rules-and non compliance attracts liability to pay the differential duty or to re export as specified. A proviso excludes certain serial entries from the notification from a stated date.

Exchange rate determination for export goods establishes official conversion rates for foreign currencies into Indian rupees.
Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, prescribes official exchange rates for conversion between specified foreign currencies and Indian rupees for export goods, superseding Notification No. 7/99-NT-Customs; Schedule I sets rates per one unit and Schedule II sets rates per one hundred units, effective from 1st March, 1999.

Exchange rate determination for imported goods set as official conversion rates governing stamp duty and customs valuation.
The Central Government prescribes official foreign-exchange conversion rates, effective 1 March 1999, for calculating stamp duty under the Indian Stamp Act and for determinations under section 14 of the Customs Act relating to imported goods, superseding the earlier notification. The prescribed rates appear in two schedules: Schedule I sets rates per one unit of specified currencies and Schedule II sets rates per one hundred units, to be used for conversion into Indian rupees and vice versa.

Anti-dumping provisional exemption for specified PTA imports, subject to provisional assessment and guarantee, with duty payable if imposed.
The Central Government allows imports of Purified Terephthalic Acid from the two named exporters to enter India without levy of final anti-dumping duty pending completion of rule 22 reviews, provided such imports are subject to provisional assessment and a guarantee at the provisional rate; if anti-dumping duty is subsequently recommended, importers will be liable to pay duty on all imports from the date of initiation of the reviews.

Customs exemption for donated second hand computers for government and local body schools, subject to use and disposal restrictions.
Exemption of second-hand computers and specified peripherals from customs duty and related additional duties is provided when received as donations by government-run or local body schools from donors outside India, subject to the school observing transport procedure prescribed by the Assistant Commissioner of Customs and refraining from commercial use or sale, disposal, gift, loan, exchange or other parting with the goods without the Assistant Commissioner's permission for five years from receipt.

Customs exemption for donated second-hand computers permits duty-free import for government-run schools subject to use restrictions.
Second-hand computers and specified peripherals donated from outside India to schools run by central, state, union territory or local bodies are exempted from customs and related duties, provided the school observes the transport procedure prescribed by the Assistant Commissioner of Customs and the goods are not used commercially or transferred, sold, disposed of, gifted, loaned, exchanged or parted with without the Assistant Commissioner's permission within five years of receipt.

Rescission of anti dumping notification: prior exemption for potassium permanganate imports from China revoked under Customs Tariff authority.
The Central Government, exercising powers under sub section (1) of section 9A of the Customs Tariff Act, 1975 read with rule 18 of the Customs Tariff (Anti dumping) Rules, 1995, rescinds Notification No. 137/95 Customs (5 September 1995) insofar as it concerned potassium permanganate imported from China, withdrawing the earlier exemption and restoring the regulatory position under the Act and rules.