Export duty exemption: raw cotton and cotton waste added to exempted goods list under Customs notification.
Exercising powers under sub section (1) of section 25 of the Customs Act, 1962, Notification No. 105/2010 Customs inserts two new entries into the TABLE of Notification No.100/89 Customs (goods exempted from export duty): one for Raw Cotton and one for Cotton waste, thereby expanding the list of specified goods entitled to export duty exemption as of 1 October 2010.

Duty exemption on Nepal imports: specified goods admitted free of customs subject to origin certification and procedural limits.
Exempts specified goods imported from Nepal from customs duty and Agriculture Infrastructure and Development Cess, contingent on conditions in the Annexure: goods must be wholly produced in Nepal or manufactured there meeting the Protocol to Article V origin tests (four-digit tariff change or value-content limit for third country inputs), supported by a prescribed certificate of origin certified by a designated Nepalese authority and accepted by Indian customs. Certain manufactured goods are also subject to annual quantity limits and permitted only through designated land customs stations, with compliance to further procedural requirements.

Customs exemption: inclusion of Indonesia expands countries whose imports are exempt from duty above prescribed rate.
Amendment inserts "Indonesia" into Appendix I of Notification No.153/2009 Customs, thereby exempting goods imported from Indonesia from so much of the customs duty as is in excess of the prescribed rate. The Central Government invoked section 25(1) of the Customs Act, 1962 and described the amendment as necessary in the public interest, effecting the change by Notification No.103/2010 Customs dated 1 October 2010.

Customs notification amendment extends the operative date for specified exemptions, postponing the previous expiry for another year.
Amendment substitutes in the preamble proviso, clause (iag) of Notification No. 21/2002-Customs the figures, letters and words "1st day of October, 2010" with "1st day of October, 2011", thereby deferring the operative date for the exemption and effective rate provisions applicable to specified goods under Chapters 1-99.

Import exemption for shooting equipment permits renowned shooters to import gear for training upon producing National Rifle Association certification.
The notification inserts a proviso permitting importation of shooting goods under item XV for training when imported by a renowned shooter who produces to the Assistant Commissioner or Deputy Commissioner of Customs a certificate from the National Rifle Association of India verifying the importer as a renowned shooter. "Renowned shooter" is defined as a person who has participated in a National Shooting Championship in an Open Men's, Open Women's or Open Civilian's Event, whether via qualifying tournament or wild card entry under International Shooting Union rules, and who has attained the Minimum Qualifying Score prescribed by the National Rifle Association.

Special Economic Zone designation enables a sector specific IT SEZ with an approval committee and deemed customs depot status.
Notification designates a Special Economic Zone for information technology and information technology enabled services at Village Jamdoli, Tehsil Jaipur, Rajasthan, covering specified land, issued under the Special Economic Zones Act, 2005 after grant of approval for development, operation and maintenance. It establishes an Approval Committee with listed ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot/Port under the Customs Act.

Special Economic Zone designation confers FTWZ status, establishes an Approval Committee and deems the area an Inland Container Depot.
Notification designates a sector specific Special Economic Zone for a Free Trade and Warehousing Zone at Village Bori proposed by M/s. Arshiya International Limited, specifying surveyed parcels totaling 43.258 hectares, records grant of approval under the SEZ Act for development, operation and maintenance, constituting an Approval Committee with named ex officio members and a developer invitee, and deems the area to be an Inland Container Depot under the Customs Act as of 30th September 2010.

Determination of origin expanded to include the Republic of Indonesia under the ASEAN-India preferential trade rules, altering annexure membership.
Amendment inserts a new entry in Annexure IV to the Customs Tariff Rules (Determination of Origin under the ASEAN-India PTA), adding S.No. 6: The Republic of Indonesia. The Third Amendment Rules, 2010, issued under section 5(1) of the Customs Tariff Act, take effect from 1st October, 2010.

Fixation of tariff values: notification replaces table to fix import valuation for specified oils, seeds and brass scrap.
The Board, under section 14(2) of the Customs Act, 1962, substitutes the Table in Notification No. 36/2001 Cus (N.T.) with a revised schedule fixing tariff values in US$ per metric tonne for specified goods (crude palm oil, RBD palm oil, other palm oil categories, crude and RBD palmolein, crude soyabean oil, brass scrap (all grades), and poppy seeds), noting that most entries are unchanged and a tariff value is specified for brass scrap.

Customs exemption for relief imports permits duty waiver when goods are certified and donated to the Ladakh council with proof of donation.
Provides an exemption from basic customs duty and additional duty for goods imported by the Lille Fro Foundation and intended for free donation to the Ladakh Autonomous Hill Development Council for relief operations, contingent on importer certification at clearance and production, within six months or an authorized extension up to one year, of a CEO certificate from the Ladakh Autonomous Hill Development Council confirming donation and intended use.

Anti-dumping duty amendment: producer and exporter entries for CRT picture tubes replaced following a new shipper review.
Amendment substitutes entries at Serial No.6 of Notification No.50/2009-Customs for Cathode Ray Colour Television Picture Tubes: column (6) Producer is replaced by M/s. Meridian Solar & Display Company Ltd., and column (7) Exporter is replaced by M/s. Meridian Solar & Display Company Ltd. or/and M/s LG International (S'Pore) Pte. Limited, Singapore, pursuant to the designated authority's new shipper review findings and under section 9A of the Customs Tariff Act read with rules 18, 20 and 22 of the Anti-dumping Rules, 1995.

Prohibition on export of edible oils extended with specified exemptions preserved under the Foreign Trade Policy.
Prohibition on export of edible oils is extended by substituting the operative paragraph of the earlier notification to reflect an extended applicability period, while preserving specified relaxations and exemptions previously granted; the amendment is issued in the public interest and effected under the Foreign Trade Policy.

Effective Date Amendment: substitution sets commencement of amended export notification and makes change operative immediately.
Amendment substitutes paragraph 3 of Notification No. 58/2009-14 to state that the amended notification shall come into effect from 1st November, 2010, and makes that substitution operative immediately, issued under powers conferred by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, and declared to be in the public interest.

Amendment to National Advisory Committee on Accounting Standards revises a specified cutoff date in the founding notification, effective on publication.
Amendment modifies Notification S.O. 1800(E) by substituting the previously specified date with a new specified date wherever it appears in that notification, and declares that this amendment shall take effect from the date of publication in the Official Gazette, reflecting exercise of statutory power under the Companies Act to alter the Committee's founding instrument.

Section 35AC eligible project designation continues for Bhagwan Mahaveer Cancer Hospital construction, preserving approved project cost.
The Central Government notifies Construction of Phase I of Bhagwan Mahaveer Cancer Hospital and Research Centre, Jaipur, as an eligible project under Section 35AC for two years beginning with financial year 2010-2011, maintaining the approved cost at Rs. 2676.00 lakh. The notification follows prior extensions and cost enhancements, acknowledges the project's likely duration beyond seventeen years, and records the National Committee's recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Tax incentive designation extended for oncology project, renewing eligibility period and raising approved project cost and corpus.
The Central Government extends the designation of Navasari Cancer Care Foundation oncology wing as an eligible project under the Explanation to Section 35AC for a further three financial years commencing with 2010-11, on the National Committee's recommendation, and amends the earlier notification to increase the maximum allowable project cost for deduction purposes to Rs. 18.72 crore, including a corpus fund of Rs. 10 crore.

Section 35AC exemption extended for tribal schools project, renewing eligibility and authorising increased project cost.
The Central Government specifies the scheme "Tribal Schools and Welfare Initiatives at Jharkhand, Tripura and West Bengal," carried out by Vyakti Vikas Kendra India, as an eligible project under Section 35AC for a further three financial years commencing with 2010-11, following the National Committee's recommendation. The notification also amends the earlier designation to increase the maximum project cost allowable as deduction under Section 35AC.

Section 35AC deduction eligibility: government notifies approved charitable projects and specifies maximum deductible costs for limited financial years.
The Central Government, on recommendations of the National Committee for Promotion of Social and Economic Welfare, notifies specific institutions and their projects as eligible for deduction under section 35AC, recording estimated project costs, any corpus fund components, and the maximum amount allowable as a deduction over the stipulated period of approval, with most approvals spanning three financial years and specified usage directions for certain allocations.

Anti-dumping duty on recordable DVD imports from Malaysia, Thailand and Vietnam to counter dumped imports harming domestic industry.
The Designated Authority found exports of Recordable Digital Versatile Discs from Malaysia, Thailand and Vietnam were dumped and caused material injury; the Central Government, under the Customs Tariff Act and anti-dumping rules, imposed definitive anti-dumping duty with differentiated rates by origin, export path and producer/exporter combinations, specified per unit and currency in the duty table. The duty operates from the provisional duty date, includes product scope definitions excluding rewritable formats, and uses Government-specified exchange rates for conversion.

Exchange Rate Determination sets statutory import and export conversion rates for specified foreign currencies effective from notified commencement.
Determination under section 14 of the Customs Act, 1962 prescribing statutory exchange rates for specified foreign currencies into Indian rupees for customs purposes, fixing separate import and export conversion rates, superseding the earlier notification, and annexing two schedules with the applicable rates effective from the notified commencement date.