Basic customs duty reduction on Tur Whole to nil, revising tariff entries and classification, effective from the notified date.
The notification inserts a new tariff entry for Tur Whole with a basic customs duty of Nil and revises the adjacent tariff entry to read Tur (other than Tur Whole), thereby separating whole tur from other tur classifications for customs duty purposes; the amendment is issued under statutory powers and takes effect on the notified March date.

Tariff Rate Quota amendment halts specified TRQ rate for crude sunflower and soyabean oil from March 31, 2023.
The notification amends Notification No. 30/2022-Customs by substituting the figure "2024" with "2023" in paragraph 2, thereby discontinuing the specified TRQ rate after 31 March 2023 for the entries covering crude sunflower oil and crude soyabean oil.

Exchange rate determination establishes revised import and export conversion rates for specified foreign currencies under the Customs Act.
The Central Board of Indirect Taxes and Customs, by Notification No. 12/2023 Customs (N.T.) and in exercise of section 14 of the Customs Act, fixes distinct import and export conversion rates for specified foreign currencies as set out in Schedule I and Schedule II, and supersedes the earlier Notification No. 10/2023 Customs(N.T.) except as to prior actions; the schedules list per unit and per 100 unit rupee equivalents to be applied for customs valuation and related purposes.

Customs exemption for affixed tracking devices extends duty and integrated tax relief to devices imported on containers.
An Explanation inserted into Notification No. 104/94-Customs provides that a device such as a tag, tracking device or data logger already affixed to a container at the time of import is eligible for exemption from customs duty and the integrated tax as available to that container under the notification.

Fixation of tariff values for select imported commodities updates customs valuation affecting edible oils, metals, and areca nut imports.
The notification amends the prior customs instrument by substituting three tables that fix tariff values for specified imported goods: edible oils, brass scrap and areca nut (expressed per metric tonne) and unit values for gold and silver in defined forms. TABLE-2 clarifies scope and exclusions for precious metals entries. The amendment is issued under section 14(2) of the Customs Act, 1962 and takes effect from the effective date provided in the notification.

Customs duty exemption for imported ships and vessels for breaking up grants Nil basic duty, time limited from the notified date.
Amendment adds a new serial entry to Notification No. 50/2017 Customs granting Nil basic customs duty on goods classifiable under the tariff heading for ships, vessels and similar floating structures, with other duty columns indicated as not applicable; the exemption is expressly time limited and the notification takes effect on the notified date.

Exchange rate determination sets official conversion rates for specified foreign currencies for import and export purposes.
The Central Board determines, effective 17 February 2023, official exchange rates for listed foreign currencies for import and export purposes via two schedules: Schedule I provides rates per one unit and Schedule II provides rates per one hundred units, superseding the earlier notification of 2 February 2023; the listed schedules show distinct rates for imported goods and for export goods and the notification was later superseded by a subsequent notification effective 3 March 2023.

Tariff value fixation updates customs valuation for imported edible oils, metals, areca nut and scrap affecting import assessment.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to fix tariff values (in US dollars per metric tonne or per unit) for specified imports-including various edible oils, crude soybean oil, brass scrap, areca nuts, and specified classes of gold and silver-thereby prescribing standardised tariff values for customs assessment; the notification takes effect the day after issue.

Corrigendum to Customs Notification updates textual references in an earlier customs notice by correcting specified line references.
Corrigendum to Notification No. 2/2023-Customs issues textual amendments: replace '113' with '114' in line 4; replace '112' with '113' in line 33; and replace '113' with '114' in line 35 of the original notification, effecting corrections to the published references in the Gazette relating to customs duty and IGST rates for imported goods.

Exchange rate determination: Customs fixes conversion rates for foreign currencies affecting imports and exports.
The Central Board of Indirect Taxes and Customs, under authority of the Customs Act, determines conversion rates of specified foreign currencies into Indian rupees for imported and export goods, prescribing different rates for imports and exports and attaching schedules of unit and one-hundred-unit exchange rates, effective from early February 2023; the notification supersedes an earlier notification and is itself noted as superseded by a later notification effective mid February 2023.

Sunset provision for customs exemptions set to terminate specified notifications, clarifying duration and effect from commencement.
The notification amends thirty-two customs exemption notifications by inserting explicit sunset provisions so that most specified exemptions cease to have effect after 31st March, 2024, with one entry ceasing after 31st March, 2023; some amendments also omit Explanations or substitute provisos. The changes are made under section 25(1) of the Customs Act, 1962 and the notification commences on 2nd February, 2023.

Notification validity extension: three customs notifications amended to include a uniform expiry after 31st March, 2028.
The instrument amends Notifications Nos. 90/2009-Customs, 33/2017-Customs and 41/2017-Customs to insert provisions that each "shall have no effect after 31st March, 2028." The amendments are effected under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and the notification comes into force on 2 February 2023.

Exemption for sports goods extended to warm blood horses, with the notification amended to include a fixed sunset provision.
The amendment adds Warm Blood horse to the EQUESTRIAN items eligible for exemption under notification No. 146/94 Customs when imported by a National Sports Federation or a sports person of outstanding eminence for training; it omits the Explanation after the TABLE and introduces a sunset clause providing that the notification shall cease to have effect after 31st March, 2028, with the amendment coming into force on 2nd February, 2023.

Customs duty revision for precious metals: revised rate applied to replenishment under export exhibition and branded jewellery schemes.
The amendment substitutes the entries against Sl. No. 1, column (4) of notification No. 57/2000-Customs so that the prior duty entries for gold and silver imported under the replenishment facility for the Scheme for Export through Exhibitions, Export Promotion Tours and Export of Branded Jewellery are replaced by a single revised entry; the amendment is effected as a further amendment to the principal notification and comes into force on the stated commencement date.

Tariff amendment under Customs Act revises a tariff table duty entries for a specified serial entry, changing prescribed column rates.
Amendment implements effects of the India-UAE CEPA by substituting the numerical entries in Table III against the specified serial entry, replacing prior values in the two specified columns with new prescribed column entries, as a modification to Notification No. 22/2022 Customs; the amendment comes into force on the stated commencement date.

Project imports exclusion: solar power plants removed from the "any other Plant and Project" classification altering customs treatment.
The Project Imports (Amendment) Regulations, 2023 substitute the Table entry at Sr. No. 4, column 2 to read Any other Plant and Project, other than solar power plant or solar power project, thereby excluding solar power plants and projects from that Project Imports classification; the amendment takes effect on the 2nd day of February, 2023.

Customs exemption expanded to add specific IT/electronics inputs including camera lens components, liquid crystal polymer, palladium compound, and EV batteries.
Amendments expand the scope of customs exemption notifications to add and revise specific duty-free inputs for IT and electronics manufacture: revising ferrite descriptions, adding Liquid Crystal Polymer, inserting Palladium Tetra Amine Sulphate and connector parts, including battery components for electrically operated vehicles, and creating separate nil-duty entries for camera lenses and inputs used in manufacture of Camera Module lenses.

Social Welfare Surcharge exemption on gold imports rescinded, restoring surcharge liability and withdrawing prior customs exemptions.
The notification rescinds earlier customs exemptions that had excluded gold imports from the Social Welfare Surcharge and had exempted the Social Welfare Surcharge leviable on the Agriculture Infrastructure and Development Cess for gold and silver, thereby restoring surcharge and related levy obligations for affected imports, subject to actions already completed under the rescinded notifications.

Social Welfare Surcharge exemptions expanded to additional tariff headings with new schedule entries and specified exclusions.
Amends the Customs notification on Social Welfare Surcharge exemptions by substituting the proviso to expand referenced serial identifiers, altering specific tariff lines in the Table (including a parenthetical exclusion and insertion of additional headings), and inserting new serial entries that define eligible headings while carving out items already covered under earlier schedule entries, thereby refining the scope of goods receiving SWS exemption under the notification.

Agriculture Infrastructure and Development Cess adjustments impose higher levies on precious metals and specified imported goods, altering concessional entries.
The notification amends Notification No. 11/2021 Customs to revise AIDC rates for specified tariff entries, inserting new items drawn from Notification No. 50/2017 Customs, omitting and renumbering prior entries, and prescribing differentiated cess rates for dore bars, specified precious metal goods, and other gold and silver items. Concessional treatment for dore bars is made conditional on procedural compliance including direct shipment from producer, minimum bar weight, packing list from the mining company, and an assay certificate establishing metal content; certain imports must be by the actual user for refining to specified purities.