Customs exemption for sponge iron imports permits reduced duty where imported for manufacture of iron powder.
Exempts high grade raw ground sponge iron under Heading No. 72.03 imported for manufacture of iron powder from customs duty in excess of the amount calculated at an ad valorem rate of 30%, issued under sub section (1) of section 25 of the Customs Act, 1962 on public interest grounds.

Land customs station designation expanded to include Nautanwa and Nepalgunj Road, authorising specified Indo Nepal road crossings.
The Central Government amends a customs notification to add two Land Customs Station entries on the Indo Nepal border: Nautanwa (Sonauli) for the road connecting Nautanwa to Bhairawa, and Nepalgunj Road (Rupadiah) for the road connecting Nepalgunj Road to Nepalgunj, thereby recognizing these road crossings for customs administration.

Customs duty on capital goods now charged on depreciated value; exemptions for captive power plants permitted per approval recommendations.
The amendment directs that customs duty on capital goods, material handling equipment, office equipment and captive power plants or generating sets be charged on depreciated value at rates prevailing at import; it authorises the Central Government, per recommendations of the Board of Approvals for Export Oriented Undertakings, to allow exemptions for items at the new Serial No. 11 and adds Serial No. 11 to exempt captive power plants, including generating sets, spares, fuel, lubricants and other consumables as recommended by the Board.

Exemption of bicycle valves from excise duty removes the levy on valves and components under the specified tariff heading.
The Central Government exempts bicycle valves and their components classified under the Central Excise Tariff from the whole of the excise duty specified in the Tariff Schedule, issuing a notification premised on public interest and thereby waiving duty leviable on those goods.

Illegal export prevention controls were revised through omissions in specified provisions governing goods and related regulatory requirements.
Prevention of illegal export controls under the Specified Goods (Prevention of Illegal Export) Rules, 1969 were amended by omitting clause (f) of rule 3(1), the proviso to rule 3(3), and clause (iv) of rule 4(1). The amendments took effect upon publication in the Official Gazette.

Rescission of notifications: two prior customs notifications rescinded under section 11K(2) as necessary in public interest.
The Central Government, exercising powers under section 11K(2) of the Customs Act, 1962, rescinds Notification No. 9-Customs dated 3-1-1969 and Notification No. 51-Customs dated 27-3-1980 by Notification No. 30/90-Cus. (N.T.) dated 8-6-1990, doing so as necessary in the public interest and thereby withdrawing the earlier non-tariff customs measures.

Rescission of Customs notification withdraws a prior notification under the Customs Act and removes its operative effect.
The Central Government, invoking section 11-1 of the Customs Act, 1962 and citing public interest, rescinds the Government of India notification of 3 January 1969 issued by the Department of Revenue and Insurance, thereby withdrawing that notification and removing its operative effect as a customs instrument.

Customs amendment adding silver bullion to notified list under statutory authority changes commodity treatment in customs law.
Insertion of Silver bullion is effected by Notification No. 28/90-Cus dated 8-6-1990 under the statutory power conferred by sub-section (2) of section 123 of the Customs Act, 1962, amending Notification No. 204/84-Customs by inserting item 13 to bring silver bullion within the notified list of goods.

Customs amendment removes specified paragraph from earlier tariff exemption notification, altering titanium dioxide regulatory provisions.
The Central Government, exercising its authority under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 215/88-Customs (1 July 1988) by expressly omitting paragraph 2 and the entries relating thereto, thereby removing the specified exemption provisions for titanium dioxide from the earlier notification.

Appointment of Collector of Customs extends adjudicatory jurisdiction to cover specified corporate entities across multiple ports.
The Collector of Customs, Delhi is appointed concurrently as Collector of Customs for Bombay and Calcutta under powers conferred by sub section (1) of section 4 of the Customs Act, 1962, for the specific purpose of adjudicating cases relating to M/s. Super Cassettes Industries Ltd., Noida, and their sister concerns.

Commencement of Chapter V provisions appointed to commence under Section 71 of the Finance Act, effective date notified by Government.
The Central Government has notified an effective date, exercising its commencement authority, to bring the operative provisions of Chapter V of the Finance Act into force from the appointed date.

Importer certification requirement: specific manufacturer registration certificates now required for stainless steel cold drawn seamless pipes and tubes imports.
The substituted condition requires importers to produce a certificate proving registration as a manufacturer of cold drawn seamless pipes and tubes of stainless steel: small scale sector firms must obtain certification from an authorised senior state industrial officer or the Development Commissioner (Small Scale Industries); other firms must obtain certification from a senior technical industrial officer in the central technical development directorate.

Amendment to customs notification inserts new schedule entry modifying auxiliary duty references under customs law.
The Central Government, invoking section 25(1) of the Customs Act and section 64(4) of the Finance Act, amends Notification No. 180/90 Customs by inserting after serial number 268 a new Sl. No. 269 entry referencing the specified customs notification, thereby altering the Schedule to include that entry.

Designation substitution: customs notification replaces General Manager with Deputy Director General, changing the authorized telecommunications post.
Central Government, under the Customs Act, amends Notification No. 315/83-Customs (26 November 1983) by substituting the words "or General Manager in the Department of Telecommunications" with "or Deputy Director General in the Department of Telecommunications," thereby changing the named authorized post within that notification.

Exemption from additional duty removes the incremental levy on goods falling under Chapter 13, based on public interest authority.
Exemption from additional duty is granted for all goods classified under Chapter 13 of the First Schedule to the Customs Tariff Act, on public interest grounds, exempting those goods from the entirety of the additional duty leviable under the Customs Tariff Act; the measure removes that specific additional levy for the identified tariff classification while leaving other duties unaffected.

Drawback on imported materials deemed imported for exports, enabling drawback treatment for specified inputs transactions.
The Government declares that materials listed in the annexed Table, when contained in goods manufactured in India and exported, shall be deemed to be imported material for the purposes of subsection (1) of section 75 of the Customs Act, 1962, making those specified inputs eligible for drawback treatment; the declaration is made under subsection (1A) of section 75 and operates for the period specified in the notification.

Modvat credit rules updated to reference special duty under the Finance Act, affecting notification provisions.
The notification amends the Modvat credit provision by substituting clause (ii b) to refer to the special duty of excise under sub section (1) of section 67 of the Finance Act, 1990; it replaces the wording in clause (2) of the first proviso to cite that same statutory provision instead of the Finance Bill description; and it inserts an explicit reference to the Finance Act, 1990 in the third proviso alongside the existing statutory reference.

Special duty of excise: manufacture in bond permitted for bonded manufacture and export subject to existing bond conditions.
Where goods are subject to a special duty of excise and manufacture of specified articles in bond from those goods is permitted under the Central Excise Rules, such manufacture in bond is also permissible for the purposes of the Finance Act special-duty provision, subject to the same conditions that govern manufacture in bond under the enabling rule; the notification supersedes an earlier notification on the matter.

Customs exemption for specified tariff goods limits duty on imports, prescribing lower rates for listed items.
The notification exempts specified goods of Chapter 96 from customs duty in excess of reduced rates when imported into India, superseding a prior notification and substituting the First Schedule duty with the lower rates set out in the annexed Table; the Table differentiates between ad valorem relief, specific per metre duties for zip coils/rolls/tapes and zip fasteners, and an elevated ad valorem rate for certain parts of zip fasteners.

Rebate of special excise duty: exported goods receive special duty rebate where excise-duty rebate is permitted under Central Excise rules.
Where goods subject to special excise duty are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty has been allowed under the Central Excise Rules or by declaration of the Central Board, a rebate of the special excise duty shall also be allowed subject to the same conditions and procedures governing the rebate of excise duty.