Clearance free of duty extended to passengers via specified land routes; tourist categories and entry points amended.
The proviso to rule 3 is replaced to allow an Indian resident or a foreigner arriving by the land routes listed in Annexure IV to obtain clearance free of duty for bona fide baggage up to the limits in column (2) of Appendix B. Appendix E entries are amended to redefine tourist categories with respect to arrivals by those specified land routes, and Annexure IV is added to list the specific border entry points to which these concessions apply.

Special Economic Zone designation: Auto Ancillary SEZ at Mahindra City established under Customs Act, effective 1 April 2005.
Specification under section 76A of the Customs Act designates a Special Economic Zone for Auto Ancillary at Mahindra City, Taluk Chengalpattu, District Kanchepuram, State of Tamilnadu, effective 1 April 2005, and defines its territorial extent by listing constituent villages (including Anjur and Thenmelpakkam) with the specific survey numbers and acreages comprising the zone.

Special Economic Zone designation enables a specified apparel and fashion accessories zone with prescribed land parcels and listed survey numbers.
The government specifies a special economic zone for apparel and fashion accessories at Mahindra City, Taluk Chengalpattu, District Kanchepuram, Tamilnadu, effective from the stated commencement date. The SEZ comprises land parcels totaling 70.570 acres, set out by individual survey numbers and acreages in a schedule that identifies parcels in the villages of Anjur and Thenmelpakkam, thereby fixing the precise territorial extent of the zone for regulatory and customs purposes.

Designation of Special Economic Zone for IT, Hardware and Bio Informatics at Mahindra City under section 76A, notified and effective.
The Central Government specifies a special economic zone for Information Technology, Hardware and Bio Informatics at Mahindra City, Taluk Chengalpattu, District Kanchepuram, Tamilnadu, effective 1st April 2005, and defines the zone by a detailed table of constituent survey numbers and village parcels that delineate its territorial extent.

Tariff value fixation under Customs Act updates commodity-specific import valuation affecting palm oils, soyabean oil and brass scrap.
Under sub-section (2) of Section 14 of the Customs Act, 1962, the Board amends the principal notification by substituting the existing Table with a new Table that fixes US dollar tariff values per metric tonne for specified commodity headings, including palm oil and palmolein categories, crude soyabean oil and brass scrap, thereby establishing the benchmark import valuation for those goods.

DEPB exemption extension by executive amendment, extending the operative expiry date of the DEPB notification.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 96/2004-Customs by substituting in paragraph 2 the words "31st day of March, 2005" with "30th day of September, 2005", extending the DEPB exemption period and linking the amendment to earlier publications and a prior amendment.

Land Customs Station designation: Adoosa added for baggage clearance in Baramullah district under customs amendment.
Amendment designates Land Customs Station status to Adoosa for baggage clearance by inserting a proviso in the principal notification and adding Adoosa as an entry in the Table under Pakistan in the Baramullah district, using powers conferred by the Customs Act to alter the list of designated stations for baggage clearance.

Exchange rate determination for export goods: specified foreign currency conversion rates set effective from April, affecting export valuation and compliance.
Determines the rate of exchange for conversion of specified foreign currencies into Indian rupees (and vice versa) for export goods under section 14 of the Customs Act, 1962, superseding an earlier notification and prescribing two schedules of currency conversion rates to be applied for export valuation and related customs compliance.

Exchange rate determination for imports fixes binding conversion rates for specified foreign currencies under customs authority.
The Board, exercising powers under the Customs Act, fixes conversion rates for specified foreign currencies into Indian rupees with effect from 1st April 2005 by superseding the earlier notification; Schedule I lists per-unit rates for major currencies and Schedule II lists the rate for Japanese yen per 100 units, establishing binding tariff-conversion values for customs import purposes.

Anti-dumping duty on mica pearl pigment imposed; importers face specified per-unit charges payable in Indian currency.
Imposition of anti-dumping duty on mica pearl pigment excluding cosmetic and automotive grade, based on designated authority findings of dumping, material injury and causation, with specified per unit duty rates differentiated by country of origin, producer and exporter. Duties are payable in Indian currency; the rate of exchange for conversion is as notified by the Ministry of Finance and the relevant date is the bill of entry presentation.

Tariff value revision fixes import valuation for crude soyabean oil and updates the customs valuation table effective immediately.
Administrative amendment substitutes the tariff-value Table in the principal Customs notification, fixing import valuation for goods listed including a specified tariff value for Crude Soyabean Oil, while retaining existing values for other listed palm oil and brass scrap entries; the notification No.22/2005-Customs (N.T.) dated 14 March 2005 takes effect on 15 March 2005.

Customs amendment: substitution of tariff table column five entries for specified serial numbers to a dash under statutory authority.
The amendment directs substitution in the Table of notification No. 21/2002-Customs: entries in column (5) for serial numbers 239-242 are to be replaced at all places by the entry "-", effectuating a change to the tariff table under the enabling Customs Act powers.

Customs facility designation: Hazira added for unloading imported goods and loading export goods under notification amendment.
The Central Board of Excise and Customs amends Notification No. 62/94-CUSTOMS (N.T.) to insert Hazira (Surat) in the Table for the State of Gujarat, authorising the unloading of imported goods and the loading of export goods or any class of such goods at that facility under the powers conferred by clause (a) of sub section (1) of section 7 of the Customs Act, 1962.

Anti-dumping duty rescission on Vitamin A Palmitate follows review finding continued dumping but no material injury to domestic industry.
The Central Government rescinds the anti-dumping duty notification on Vitamin A Palmitate (tariff item 2936 21 00) for imports from the European Union, Singapore and Georgia after a review by the designated authority which found continued dumping but no material injury to the domestic industry and no likelihood of injury recurring; the rescission is effected under the Customs Tariff Act and the applicable anti-dumping rules, and is subject to actions already taken under the rescinded notification.

Tariff classification amendment narrows customs notification language by substituting specific subheadings for broader headings.
The corrigendum amends Customs Notification No. 24/2005 by replacing the original broader tariff headings at specified lines with the precise subheadings 8524 31 19, 8524 31 90, 8524 40 19, 8524 40 90, 8524 91 19 and 8524 91 90, thereby refining the tariff classification language in the exemption notification.

Customs exemption wording amended, clarifying reference to 'the said duty' and treatment of additional duty for export obligation.
The Central Government amends specified customs exemption notifications to replace the phrase "the exemption from the duty specified in the First Schedule to the said Customs Tariff Act" with "the exemption from the said duty," and in Notification No. 97/2004 substitutes a condition providing that additional duty voluntarily paid (where exemption is not claimed) will not be counted in computing net duty saved for export obligation purposes if Cenvat credit on that additional duty has not been taken.

Customs exemption conditions updated: import valuation and eligibility revised, export-linked FOB cap imposed for registered leather manufacturers.
The notification amends customs exemption rules by replacing "total value" with FOB value in condition 21(b), and revises condition 21A to limit import entitlement to registered manufacturers of leather or synthetic footwear and related leather products importing inputs for export production, with imports capped at three percent of the FOB value of such exports in the preceding financial year; condition 96(a) is omitted and the existing (b) is renumbered as (a).

Customs exemption for specified electronic goods and manufacturing inputs under a concessional duty framework.
Customs exemption is granted from the whole of the duty of customs under the First Schedule to the Customs Tariff Act for specified goods falling under Chapters 84, 85 and 90, including selected components, parts, printed circuit assemblies, telecommunication equipment, display devices, switches, conductors and drafting machines. The exemption also extends to goods for use solely and exclusively with the specified goods listed in the notification. The notification separately provides concessional treatment for goods used in the manufacture of the specified exempted articles, subject to compliance with the prescribed procedure.

Customs exemption for specified electronic and semiconductor goods, with tariff-based coverage and concessional treatment for manufacturing inputs.
Customs exemption is granted to specified goods falling under identified tariff headings in Chapters 38, 84, 85 and 90, and to certain parts, accessories and components linked to those goods, when imported into India. The notification covers a wide range of electronic, semiconductor, telecom, data-processing, photocopying, measuring and circuit-pattern equipment, including selected integrated circuits, electronic microassemblies, liquid crystal devices, parts of liquid crystal devices, and goods used solely or principally with automatic data processing systems. It also extends to certain goods for the manufacture of the listed exempted goods, subject to the applicable concessional import procedure.

Customs exemption amendments expand eligible manufacturing machinery and inputs, modifying the tariff schedule under statutory powers.
Amendment to notification No. 25/2002-Customs under section 25(1) revises the exemption table by substituting the S. No. 25 entry to specify CD/CD-R/DVD replication/manufacturing lines and equipment; adding components (switches, tape deck mechanisms, DC micromotors, loudspeakers) to S. Nos. 30, 33 and 38; substituting S. No. 34 to list CNC wire cut machines and electronic components; and inserting new serials 61-67 identifying specific machinery (testers, magnetisers, ultrasonic welding, fuse assembly and testing machines, masking and PCB equipment, insert moulding and 3D measuring systems) together with the consumables and assemblies eligible for exemption.