Fixation of tariff values updated for edible oils, brass scrap, areca nut, gold and silver, altering customs valuation framework.
The Central Board of Indirect Taxes & Customs amends the principal customs non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3, thereby fixing tariff values in US dollars per metric tonne or per unit for specified imports including various edible oils, brass scrap, areca nut, and specified forms of gold and silver, and clarifying the scope of entries for precious metals under the principal notification.

Anti-dumping duty extension maintained for subject seamless steel tubes, keeping the existing duty in force pending review.
An amendment to Notification No. 7/2017-Customs (ADD) preserves the existing anti-dumping duty on seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel originating in or exported from the People's Republic of China by inserting a provision that the anti-dumping duty shall remain in force up to and inclusive of the specified extension date unless revoked, superseded or amended earlier, thereby continuing the duty during the ongoing review process under the Customs Tariff Act and relevant rules.

Exchange rate determination: notified rates effective 7 May 2021 for customs valuation of imports and exports.
Under Section 14 of the Customs Act, 1962, the Board prescribes rupee conversion rates for specified foreign currencies for customs valuation of imports and exports, effective 7 May 2021, superseding the prior notification and preserving prior actions; two schedules set distinct imported- and exported-goods rates, including rates per one unit for most currencies and per 100 units for certain currencies.

Customs tariff amendment adds an additional tariff classification code to an existing exemption table for clarity.
A corrigendum to Notification No. 29/2021-Customs amends the Table at serial number 4, column (2) by replacing the previously listed tariff classification with an expanded listing of two classification codes, thereby modifying the classifications referenced in that table entry.

IGST exemption on imported COVID relief goods permits tax relief where donated goods are imported for free distribution.
Exempts IGST on specified imported goods donated free of cost for COVID relief when imported for free distribution in India, subject to conditions: the importer must be a State Government or authorised entity, obtain a pre clearance certificate from a State appointed nodal authority confirming the goods are for free distribution for COVID relief, and within six months of importation (or an authorised extension up to nine months) submit a nodal authority certified statement detailing goods distributed free of cost.

IGST exemption for oxygen concentrators reduces tax on personal imports for a limited temporary period.
Notification No. 30/2021 Customs exempted imports of oxygen concentrators for personal use from integrated tax to the extent above an amount calculated at a specified limited rate, applying to the listed tariff item for a temporary period ending 30th June, 2021; the notification was subsequently rescinded by Notification No. 33/2021.

Fixation of tariff values: updated customs valuation for edible oils, brass scrap, areca nut, gold and silver prescribed.
Fixation of tariff values is made by substituting TABLE 1, TABLE 2 and TABLE 3 in Notification No. 36/2001 Customs (N.T.) under sub section (2) of section 14 of the Customs Act, 1962. TABLE 1 prescribes US dollar per metric tonne values for specified edible oils and brass scrap; TABLE 2 prescribes US dollar unit values for specified forms of gold and silver with explanatory exclusions and definitions; TABLE 3 prescribes the US dollar per metric tonne value for areca nuts.

Customs duty exemption for specified inflammatory diagnostic marker kits to facilitate importation for public health response.
An amendment to the customs exemption notification adds a new entry exempting customs duty on inflammatory diagnostic marker kits and blood gas reagents, listing tests including IL6, D Dimer, CRP, LDH, Ferritin and Pro Calcitonin, effectuated under the Customs Act in the public interest and corrected by a subsequent corrigendum.

Anti-dumping duty corrigendum updates country-of-origin entries, replacing Russia with Korea RP in specified table entries.
The corrigendum amends the TABLE of Notification No. 24/2021-Customs (ADD) by replacing "Russia" with Korea RP in columns (5) and (6) of serial numbers 1 and 2; and in serial number 3 by changing column (5) to "Korea RP, Russia" and column (6) to Korea RP.

Toluene Di isocyanate (TDI) imports subject to producer and country specific anti dumping duties payable in Indian rupees for five years.
Imposes definitive anti dumping duty on TDI (80:20 isomer ratio) from EU, Saudi Arabia, Chinese Taipei and UAE, converting provisional duty of 2 December 2020 into producer and country specific duty rates in USD per MT. Distinct rates are prescribed for named producers and for other producers or export scenarios. Duty is levied for five years unless earlier revoked, payable in Indian currency, with exchange rate for conversion determined by the rate notified under the Customs Act and the relevant date being the bill of entry presentation.

Rescission of anti dumping notification removes future effect while preserving prior actions under customs tariff powers.
Rescission of an earlier anti dumping notification: the Central Government, using its customs tariff powers and related anti dumping rules, rescinds Notification No. 43/2020 Customs (ADD) dated 2 December 2020 as published in the Gazette, while preserving validity of actions done or omissions made before the rescission.

Anti-dumping duty imposed on imports of 1-phenyl-3-methyl-5-pyrazolone to offset dumped imports and protect domestic industry.
Definitive anti-dumping duty is imposed on 1-phenyl-3-methyl-5-pyrazolone under tariff heading 2933 originating in or exported from China PR; duty equals the difference between a specified USD per kilogram reference amount and the landed value when landed value is lower, payable in Indian currency. The landed value is the assessable value determined under the Customs Act plus applicable customs duties except duties under sections 3, 8B, 9 and 9A of the Customs Tariff Act, and the notified exchange rate on bill of entry date applies. The duty term is five years from the provisional duty date, with a specified non-levy interval.

Anti-dumping duty extension: existing PTFE measures now apply to processed PTFE products to prevent circumvention.
Extension of anti-dumping duty to PTFE Products and Processed PTFE Components (including bush, rod, sheet, tape, tube and thread seal tape) across specified tariff headings, applying the existing duty on PTFE originating in or exported from China PR to such products and certain trans-shipment scenarios. The measure rests on findings of changed trade patterns, insufficient value addition below the prescribed threshold, dumped import prices, and undermining of the remedial effect of the original PTFE duty; duty is prescribed per MT in US dollars, payable in Indian currency, effective from Gazette publication and co-terminus with the existing PTFE duty.

Anti-dumping duty extension to prevent circumvention by PTFE imports from Korea RP, aligning them with existing measures on Russia.
Imposition of an anti-dumping duty on Polytetrafluoroethylene (PTFE) originating in or exported from Korea RP to prevent circumvention of the existing duty on PTFE from Russia, following findings that imports from Korea RP were dumped, altered trade patterns, and undermined the remedial effect of the earlier measure; duty effective from Gazette publication, payable in Indian currency and co-terminus with the existing duty, with exchange rate determined by notifications under the Customs Act and the bill-of-entry date as the relevant date.

Customs duty exemption on imported oxygen, related equipment and vaccines for a limited period, subject to concessional import procedures.
Exempts specified imported goods from the whole of customs duty and the whole of health cess when imported into India, covering medical oxygen, oxygen concentrators, VPSA/PSA plants, cryogenic ASUs, oxygen cylinders, canisters, filling and storage systems, transport containers, oxygen generators and related parts; also covers ventilators, high flow nasal cannula devices, non-invasive ventilation accessories, helmets, COVID-19 vaccines and subsequently inserted items. The parts exemption is subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and the notification remains in force for the period specified therein.

Customs duty exemption for Remdesivir imports and related inputs, subject to concessional import procedure and time limit.
Provides a Customs duty exemption for specified goods including Remdesivir Active Pharmaceutical Ingredient, Beta Cyclodextrin (SBEBCD) used in the manufacture of Remdesivir (subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017) and Injection Remdesivir, exempting them from the whole of the duty of customs under the First Schedule to the Customs Tariff Act, with the notification remaining in force up to and inclusive of 31st October, 2021.

Anti-dumping scope amendment excludes higher-denier Bulk Continuous Filament yarn from levy, narrowing coverage under existing duty.
The government amends the anti-dumping notification to exclude higher-denier Bulk Continuous Filament (BCF) yarn from the levy, implementing the Designated Authority's recommendation from the midterm review under the Customs Tariff Act to narrow the product scope of the definitive anti-dumping duty on Nylon Filament (multi-filament).

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in the existing framework.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 15 April 2021 to 31 May 2021. The amendment takes effect upon publication in the Official Gazette.

Exchange rate determination for customs converts specified foreign currencies to rupees for import and export valuation.
The Central Board of Indirect Taxes and Customs prescribes exchange rates to convert specified foreign currencies into Indian rupees for imported and exported goods, effective 16 April 2021, superseding the prior notification; rates are set in Schedule I (per unit) and Schedule II (per 100 units) with separate entries for imported and exported goods.

Tariff value fixation for specified imports establishes customs valuation benchmarks for edible oils, metals, and agricultural products.
The notification amends the principal tariff-value instrument by substituting Tables 1-3 to fix tariff values for specified imported commodities, listing commodity-specific US dollar tariff values per metric tonne for edible oils, brass scrap and areca nuts, and per unit measures for gold and silver in defined forms, thereby establishing customs valuation benchmarks for those import entries.