Basic customs duty revision on cellular mobile phone parts imposes altered rates and clarifies input exemptions for manufacture.
The notification amends Notification No. 57/2017-Customs by substituting the BCD entry for S. No. 1 with ten percent, inserting S. No. 1A to grant nil BCD for inputs or parts for manufacture of goods at S. No. 1 subject to condition 1, and adding S. No. 6D-6J listing specified cellular mobile phone parts (covers, lenses, antennas, gaskets, sockets, screws, foams, films, conductive cloths, side key, etc.) with BCD rates of ten percent or nil and condition 1 applicability; it also omits certain items in S. No. 7 column (3).

Customs amendment: tariff description updated to include metal screws and SIM sockets; a related tariff entry is omitted.
The notification substitutes the item at serial entry 377, column (3), item (ii), to read: "Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone;" and omits serial entry 377B and its related entries from the Table, effected by the Central Government under powers conferred by the Customs Act and the Customs Tariff Act as necessary in the public interest.

Exemption Extensions in customs notifications extended to a later validity period for multiple specified notifications.
Amendment substituting an earlier expiry date with a later expiry date in specified provisos and paragraphs of a series of identified customs exemption notifications, effected under section 25(1) of the Customs Act, 1962. Each Table entry names a principal notification and prescribes the precise textual substitution, limiting the change to the replacement of the expiry wording in the indicated clause of each listed notification.

Extension of customs exemptions: temporal validity for listed tariff entries extended to a later date.
Amends Notification No. 50/2017-Customs by substituting the terminal date "31st March, 2024" with "30th September, 2024" for the Table entries at serial numbers 237, 340, 368, 374, 375, 403, 479, 527A and 527B, and by making the same substitution in the second proviso of the principal notification, thereby extending the validity of the specified exemptions.

Non-levy of customs duty on hearables imported under General Rules of Interpretation directed retroactively under customs power.
A direction under the Customs statute provides that hearable goods presented so as to attract the General Rules of Interpretation, imported between 1st February, 2022 and 27th April, 2023, shall not be required to pay whole customs duty or duty in excess of the amount chargeable at the standard rate specified in the relevant notification, reflecting the prevailing practice of non-levy during that period and following an amendment clarifying rate application when components are presented together.

Non-levy of customs duty on wearable imports presented as composite goods; duty need not be paid retrospectively.
The Central Government directs that customs duty, or any excess duty beyond the standard rate specified under the prior exemption framework for wearable goods, shall not be required to be paid for imports of such wearables presented in a manner invoking the General Rules of Interpretation on composite presentation, for the period commencing 1st February 2022 and ending 27th April 2023, in recognition of the administrative practice of non-collection during that period.

Anti dumping duty amendment updates tariff listings and clarifies exchange rate and CIF value computation under customs law.
Corrigendum removes tariff item '84798199' from specified locations, corrects the exporter name to "Jinan Oree Laser Equipment Co., Ltd.", and revises the Explanation to state that the applicable rate of exchange is the rate specified in the periodic customs notification with the relevant date as the bill of entry presentation date, and that "CIF value" means the assessable value as determined under the Customs Act.

Additional import duty imposed on specified precious metal imports, new entries set with specified duty rates and definition.
Amendment inserts three new tariff entries into Notification No. 11/2021 to impose additional import duty: entry 7112 for spent catalyst or ash containing precious metals, entry 7113 for "gold or silver findings" (defined as small components such as hook, clasp, clamp, pin, catch, screw back used to hold jewellery), and entry 7118 for coins of precious metals, each assigned the stated additional duty rates and placed after Sl. No. 15D in the customs tariff table.

Customs exemption amendment adds spent catalysts and precious-metal coins to exempted tariff entries and narrows a prior entry.
Amendment to Notification No. 11/2018 inserts Sl. No. 54A to exempt spent catalyst and ash containing precious metals under heading 7112 (linked to the relevant entry in Notification 50/2017), substitutes the referenced exemption list against Sl. No. 55 to remove one cross-reference, and inserts Sl. No. 56A to exempt coins of precious metals under heading 7118, thereby modifying the Table of exempted tariff items.

Customs tariff amendment revises the duty entry for spent catalysts and ash containing precious metals under existing notification.
The notification amends Notification No. 50/2017-Customs by substituting the entry in column (4) against S. No. 364A with "10%", thereby altering the tariff entry applicable to spent catalysts and ash containing precious metals under the Table of miscellaneous exemption notifications, pursuant to powers under the Customs Act and the Customs Tariff Act.

Exemption of deposits under section 51A(4) deferred; implementation rescheduled to 1 March 2024 by official customs notification.
The Central Board of Indirect Taxes and Customs amends Notification No.19/2022-Customs (N.T.) by substituting the words '20th January, 2024' in paragraph 2 with '1st March, 2024', thereby rescheduling the commencement of the exemption from deposits under the applicable Customs Act provision; this change is made by Notification No.06/2024-Customs (N.T.) dated 19 January 2024.

Exemption of deposits into ECL extended by amending the notification to substitute the operative date and prolong relief until late February.
The Central Board of Indirect Taxes and Customs, exercising powers under sub section (4) of section 51A of the Customs Act, 1962, amends Notification No.18/2023 Customs (N.T.) by substituting the date in paragraph 2 to extend the exemption for deposits into the Electronic Cash Ledger (ECL); the amendment is confined to replacing the operative date and thereby prolongs the temporal scope of the existing exemption.

Exchange rate determination: new notified currency conversion rates take effect for import and export valuation under customs.
The Central Board notifies statutory exchange rates for specified foreign currencies into Indian rupees, with separate rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per 100 units), effective from 19 January 2024, and superseding the prior notification of 4 January 2024 except for actions already completed.

Common Adjudicating Authority appointment directs final adjudication of provisional assessment notices for specified importer under Customs Act powers.
Appointment of a Common Adjudicating Authority under the Customs Act to centralise and exercise adjudicatory powers for finalisation of provisional assessment show cause notices against M/s Ecoclean Machines Pvt. Ltd., identifying the listed notices and replacing the originally named adjudicating officers with the officer appointed at Air Cargo Complex, Sahar, Andheri, Mumbai as the Common Adjudicating Authority.

Tariff value fixation: new customs tariff values set for edible oils, metals, precious metals, and areca nut.
CBIC, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports. The replaced tables prescribe tariff values in US dollars per metric tonne or per specified unit for edible oils, brass scrap, gold and silver in designated forms, and areca nuts, and the amendment takes effect from the stated commencement date.

Extension of concessional import duties on specified edible oils through amendment of customs notifications.
The Central Government amends Notification No. 48/2021-Customs by substituting the year in paragraph 2 with "2025" to extend concessional tariff treatment for specified edible oils, and amends Notification No. 49/2021-Customs by omitting the proviso in paragraph 2 that would have excluded certain listed goods after the stated cutoff, thereby maintaining concessional treatment for those entries for the extended period.

Export duty on molasses imposed, amending the tariff schedule and creating an immediate export levy effective mid-January.
The Second Schedule to the Customs Tariff Act is amended to insert a new entry for molasses resulting from the extraction or refining of sugar and to prescribe an export duty at the specified rate on such exports; the amendment is made by Notification No. 01/2024 Customs issued under the Customs Tariff Act and comes into force on the stated commencement date.

Anti-dumping duty continuation on Meta Phenylene Diamine to address dumped imports and protect domestic industry.
Continuation of anti-dumping duty on Meta Phenylene Diamine from China PR is imposed for five years following the designated authority's sunset review finding that dumped imports remain substantial, have injured the domestic industry, and are likely to continue or intensify if duties cease; the Central Government, under section 9A of the Customs Tariff Act and relevant anti-dumping rules, prescribes specified duty rates by tariff item, producer and exporter category, payable in Indian currency with exchange-rate conversion rules as per the Customs Act.

Exchange rate determination for customs: new import and export conversion tables effective early January, superseding prior notification.
Determination of exchange rates for specified foreign currencies for customs purposes, effective 5 January 2024, superseding the earlier notification dated 21 December 2023 except as to prior actions; distinct rates are prescribed for imported goods and export goods in Schedule I (per unit) and Schedule II (per 100 units) to be applied in customs valuation and related computations.

Customs corrigendum corrects tariff notation in an exemption notification by substituting an erroneous entry with the intended value.
Corrigendum to Notification No. 68/2023-Customs replaces the entry "EL" with "0.0" in line 47 of the Gazette-published exemption notification, amending the tariff/exemption notation specified in the original notification while leaving other operative terms unchanged.