Advance licence duty exemption allows customs relief for materials imported for deemed exports, subject to bond and compliance.
Exemption permits materials imported under an Advance Licence for deemed exports to be relieved from customs duty and specified additional duties, conditional on production of the licence with required endorsements, execution of a bond to cover duties and interest for non compliance, evidence of supply of final goods within prescribed periods, utilisation of materials in manufacture of specified final goods, and importation through prescribed ports, airports, depots or notified SEZs, with Commissioner of Customs empowered to allow other entry points and equivalent exemption treatment extended to EOUs, SEZs and related export-linked units.

Duty Free Replenishment Certificate exemption: imports permitted duty free subject to licence endorsements, transferability rules and specified port conditions.
Exemption from customs duty and Special Additional Duty applies to materials imported under a DFRC licence, conditional on production of the licence at clearance, licence endorsements specifying SION, resultant product particulars and material description/value/quantity, matching technical specifications for Sensitive List items with exporter declaration, non-transferability of fuel, free transferability otherwise, and restricted import/export through specified ports, airports, ICDs, land customs stations or SEZs subject to Commissioner exceptions and deemed export allowances.

Duty Entitlement Pass Book exemption limits customs and additional duty on specified imports, subject to DEPB credit and port conditions.
Exemption caps customs and additional duty on specified imported goods when duties are debited against a Duty Entitlement Pass Book (DEPB) issued under paragraph 4.3 of the Export and Import Policy. The exemption applies only where the importer holds a DEPB with permitted credit entries, produces it to customs for debit, and the DEPB has sufficient credit; DEPB validity, permitted ports and locations, and special permission by the Commissioner of Customs are prescribed. Edible oils receive reduced applied rates while other goods are admitted at the Table's specified rates.

Concessional duty on EPCG imports secures a five percent tariff benefit contingent on fulfilling staged export obligations.
Concessional customs duty of five percent applies to capital goods, components and permitted spare parts imported under a valid EPCG licence, subject to production of the licence, execution of a bond securing an export obligation equal to five times the CIF value on an FOB basis, staged block wise fulfilment over defined periods (with alternate extended schedules for certain licences and units), certification of installation and use, and payment of proportionate duty with interest where obligations are not met; re export for defective goods and limited sectoral relief are also provided, and public notices govern interest on regularisation.

Anti-dumping duty extension on acrylic fibre maintains provisional levy pending completion of sunset review and investigations.
Extension of provisional anti-dumping duty on Acrylic Fibre from USA, Korea RP and Thailand is authorised pending completion of a sunset review and investigations; the Central Government, under section 9A of the Customs Tariff Act and rule 23 of the Anti-dumping Rules, has amended the principal notification to substitute the operative paragraph and specify that the duty remains effective until the stated end date unless revoked or further extended by Gazette notification.

Customs exemption for Nepal-manufactured small-scale units requires eligible status and government certificate on import to claim relief.
The exemption applies to goods manufactured in Nepal by units qualifying as small scale units under the Nepal Industrial Policy of 5 December 2001, imported into India, and subject to a certificate appended to the notification, duly signed by an authorized signatory on behalf of His Majesty's Government of Nepal, to be produced at the time of import.

Preferential customs exemption for Nepalese imports requires origin compliance, certification, processing rules, quantity limits, and designated entry points.
Customs exemption is provided for specified goods imported into India from Nepal, covering the whole of the applicable customs duty and special additional duty subject to origin, manufacturing, certification and procedural conditions. Goods must be wholly produced in Nepal or undergo qualifying manufacture there, while insufficient operations such as packing, labelling, sorting or simple assembly do not qualify. Third-country and undetermined-origin materials must remain within prescribed proportions of the ex-factory price, and the importer must produce a certified origin certificate. Specified goods are also subject to annual quantity limits and may enter only through designated land customs stations.

Safeguard duty: acetone imports from South Africa and Singapore subjected to safeguard duty despite developing-country exemption.
The Government amended the existing safeguard notification to exclude South Africa and Singapore from the developing-country exemption, rendering acetone imports from those two countries liable to the applied safeguard duty following a Directorate review that found their import shares warranted such treatment under the Customs Tariff Act framework.

Safeguard duty on Phenol: imports from Malaysia, South Africa and Singapore now excluded from developing country exception and liable.
The Central Government amended an earlier safeguard notification under section 8B of the Customs Tariff Act to substitute paragraph 2(b), removing Malaysia, South Africa and Singapore from the developing country exception so that imports of Phenol from those three countries are subject to the existing safeguard duty imposed to protect domestic producers undergoing restructuring.

Customs tariff amendment adds umbrella components and rough diamonds entries and revises duty and exemption provisions.
Notification amends Customs Tariff Notification No. 21/2002 by inserting tariff entries for umbrella cloth panels (classification 6307.90) and umbrella parts (classification 66.03) with specified duty columns, inserting an entry for rough diamonds (classification 71) with indicated duty/exemption markings, omitting a subitem in S. No. 180, and substituting the column (4) duty specification for S. No. 189. The amendment is made under section 25(1) of the Customs Act, 1962.

Duty exemption for Advance Licence imports subject to licence production, bond, port usage and discharge of export obligation.
Materials imported against an Advance Licence under the Export and Import Policy are exempt from customs duty and certain additional duties when the licence description, value and quantity cover the imports and the licence is produced at clearance; imports require endorsement linking to resultant exports, execution of a bond (except after full discharge of export obligation), use of specified ports/airports/ICDs/LCSs or SEZs unless otherwise permitted, and discharge of export obligation within the licence period or authorized extension by exporting the specified resultant products.

Customs concession for inland waterways equipment requires an undertaking and ministerial certificate to restrict use and resale.
The amendment inserts a new tariff entry for goods specified in List 19A required for inland waterways and associates a concessional customs treatment with that entry. It establishes Condition 41A requiring the importer, at importation, to furnish an undertaking not to sell or dispose of the goods for five years and to produce a certificate from a Deputy Secretary rank officer in the Ministry of Shipping confirming the goods' requirement for inland waterways. List 19A enumerates eligible items such as marine gear box, steering gear, communication system VHF RT, navigation aids, echo sounder, oily water separator, and steerable rudder/propeller.

Anti-dumping duty on hydrofluoric acid to offset dumped imports, calculated as difference between reference amount and landed value.
Anti-dumping duty applies to Hydrofluoric acid imports from the People's Republic of China for all concentrations other than 70%, calculated as the difference between prescribed per-tonne reference amounts (with pro-rata concentration adjustments and packaging allowance for packed product) and the assessable landed value; duty payable in Indian currency, with landed value and exchange-rate mechanics defined under the Customs Act and Finance Ministry notifications, and grounded on section 9A of the Customs Tariff Act and relevant Customs Tariff Rules.

Provisional anti-dumping duty on sodium nitrite imports from specified regions, duties effective and payable in local currency.
Provisional anti-dumping duty is imposed on Sodium Nitrite imports from the European Union and Taiwan after preliminary findings of dumping and material injury caused cumulatively by those imports; duties are levied at specified rates per metric tonne, payable in Indian currency, effective for a prescribed period, with the rate of exchange for calculation to be the Government-notified rate and the relevant date being the bill of entry presentation date.

Anti dumping duty on pentaerythritol: provisional country specific tariffs imposed on imports, payable in domestic currency until specified date.
Provisional anti dumping duties are imposed on Pentaerythritol imports from Canada, Japan and Taiwan following findings of dumping, material injury and cumulative causation. Country specific rates are fixed in US dollars per metric tonne and the duty is payable in Indian currency. The measure is effective up to and including 26 September 2002. Exchange rate for conversion is as specified by the Ministry of Finance notification, with the relevant date being the bill of entry presentation under section 46 of the Customs Act.

Antidumping duty on caustic soda imposed; exporters subject to specified duty rates and a defined temporal scope.
Imposition of antidumping duty on Sodium hydroxide (Caustic Soda) from Qatar after findings that the product was exported below normal value, caused price depression and material injury to the domestic industry; specified duty rates apply to named exporters and to all other exporters, are payable in Indian currency, and the rate of exchange for calculation is the Finance Ministry's notified rate with the bill of entry date as the relevant date.

Anti-dumping duty on hexamine imports imposes country- and exporter-specific duties after established dumping and injury.
Anti-dumping duty is imposed on hexamine imports originating in or exported from specified countries following findings of dumping and material injury; the Central Government prescribes country- and exporter-specific duty rates payable in Indian currency, levied with effect from the provisional duty imposition date until the prescribed expiry, and directs that the applicable rate of exchange for conversion be determined by Government notification with the bill of entry date as the relevant date.

Anti-dumping duty on 2-MNI imports from China set as difference between fixed export value and landed value.
An anti-dumping duty is imposed on 2-Methyl (5) Nitro Imidazole from China, calculated as the difference between US $4.32 per kilogramme and the landed value per kilogramme; "landed value" means the assessable value under the Customs Act excluding specified customs duties. The duty is effective from the date of provisional imposition, payable in Indian currency, and the rate of exchange for calculation is the rate notified for the date of presentation of the bill of entry.

Anti dumping duty on paracetamol imports from China and Taiwan, duty calculated as difference against landed value.
An anti dumping duty is imposed on paracetamol (sub heading 2922.29) from China and Taiwan; the duty per kilogramme is the difference between the Table's benchmark amount and the landed value of imported paracetamol. The duty is payable in Indian currency, levied from the provisional duty date, and "landed value" means the assessable value under the Customs Act excluding specified customs duties. The rate of exchange for calculation is the government notified rate, determined as of the bill of entry presentation date.

Customs corrigendum amends exemption notification by expanding a referenced tariff entry, altering the cited provision reference accordingly.
Corrigendum to notification No. 22/2002-Customs (1 March 2002) amends the Gazette text on page 116, line 18 by substituting the reference "65" with "65 and 66", a confined textual change to the cited tariff/entry reference.