Customs exemption for refinery equipment: listed goods required for setting up crude petroleum refinery admitted duty-free.
Amendment inserts a conditioned duty-free exemption for specified goods required to set up a crude petroleum refinery by adding a new table entry granting Nil duties for listed refinery equipment, and revises an Annexure condition to require an undertaking to the Assistant Commissioner of Customs that coin blanks will be used solely for coining in a government mint.

Customs exemption for imports against special imprest licence enables duty-free inputs subject to licence, bond and utilisation conditions.
Exemption allows duty-free import of materials for manufacture of specified final goods where the importer holds a special imprest licence produced at clearance; the licence must specify descriptions, quantities and values. The importer must execute a bond with security to cover duties with interest if conditions are breached, ensure materials are used only for the declared final goods and produce evidence of supply to the satisfaction of the Assistant or Deputy Commissioner of Customs within prescribed or extended timeframes.

FTZ/EOU goods clearance conditions updated to permit limited domestic clearance of jewellery with special import licence and duty payment.
Amendments permit controlled domestic clearance of plain gold or silver jewellery from FTZ/EOU units where the recipient furnishes a freely transferable Special Import Licence, consultation occurs between the Development Commissioner and Customs, and excise duty is paid from the recipient's Exchange Earners Foreign Currency account; permit Customs to allow clearance of dead stock or broken stones into the Domestic Tariff Area on payment of duty and define dead stock as goods not exported within two years; and update Export and Import Policy references and certain paragraph cross references, including a provision for electronic hardware units' domestic sales treatment.

Exemption on excise duty limits excise for EOU/EPZ made jewellery and dead stock sold domestically to specified effective rates.
Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.

Exemption for specified yarns: revised conditions set nil or effective duty rates based on factory facilities and prior duty payment.
The amendment revises tariff entries to provide nil or specified per kilogram effective duty rates for defined categories of yarns and inserts Conditions 15A-15D. Eligibility depends on factory facilities and the nature of processing: exemptions apply where factories lack facilities to produce single/draw twisted/texturised yarn, where appropriate excise or additional duty has already been paid on input yarns, where no further dyeing/printing/bleaching/mercerising is carried out in the factory for certain categories, and where use of power/steam or availing specified credits affect the applicable rate.

EPCG licence transitional duty relief extended for eligible pre-existing licences; FTP textual and procedural corrections clarified.
Revised concessional duty treatment for EPCG licences issued on or before 31 March 1997 provides reduced duty for imports cleared on or after the notification and zero duty for specified agriculture and allied sector licences meeting the stated cif threshold. Textual and procedural corrections clarify minimum net foreign exchange wording for electronic hardware units, extend provisions to EHTP/STP Units, amend processing to require Development Commissioner concurrence with final customs processing based on input-output norms, revise the net foreign exchange formula, correct an appendix reference, and delete a product category.

Customs duty amendment substitutes the list of petroleum sector equipment subject to revised effective rates and conditions.
Amendment to Notification No. 11/97 Customs substitutes List 12 to define goods for which the effective rates of standard and additional customs duty for Chapters 1-99 are changed. The substituted List 12 specifies equipment and materials used in petroleum exploration, drilling, production, pipeline laying and associated offshore/onshore services, including seismic and drilling rigs, vessels, platform equipment, pipes, valves, safety and pollution control systems, spare parts and technical documentation.

SSI exemption amendment updates notification references to align with the new scheme, substituting prior notification citations throughout affected orders.
Using powers under section 5A(1) of the Central Excise Act, 1944, the government amends specified notifications to substitute references to notification 1/93 with notification 16/97 dated 1st April 1997, affecting notifications 83/94, 84/94 and the Annexure conditions (Nos. 2, 13 and 14) of 4/97, thereby aligning those instruments with the revised SSI exemption scheme.

Excise exemption for lac added to the tariff schedule, making lac subject to a nil central excise rate under the notification.
The Central Government amends Notification No. 4/97-Central Excise by inserting a new table entry (1A) designating tariff item 13 for lac and prescribing a Nil rate of central excise duty, thereby exempting lac under the notification's miscellaneous exemptions.

Duty Entitlement Pass Book exemption limits customs and additional duties based on notified rates when conditions are met.
Exemption for imports against a Duty Entitlement Pass Book allows relief from customs duty and specified additional duties in excess of rates notified in the Table, contingent on possession and production of a DEPB with permitted credits (or provisional credits), sufficient balance for debiting, compliance with port and validity restrictions, and execution of a bond where provisional credits are used; edible oils receive a fifty percent limitation on exemption rates and transferred credits may permit non-DEPB holders to claim benefit.

Specified government securities: interest payable to State Bank, subsidiary banks, and nationalised banks clarified under section 193.
Central Government, under clause (iiia) of the proviso to section 193 of the Income-tax Act, specifies all securities of the Central and State Governments and identifies recipients of interest thereon as: the State Bank as defined in the State Bank of India Act; any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act; and any nationalised bank defined as a corresponding new bank under the Banking Companies (Acquisition and Transfer of Undertakings) Acts.

Specified taxable secured redeemable non-convertible bonds designated under income-tax provision for eligibility by central government.
Central Government specifies 16% Taxable Secured Redeemable Non-convertible Bonds issued by Mahanagar Telephone Nigam Ltd. as qualifying instruments under clause (ii) of sub section (1) of section 80L of the Income tax Act, identifying their rate, secured and non convertible nature, redeemable character, face value, distinctive numbering range, and aggregate issuance amount to effect the statutory specification.

Inland Container Depot appointments authorise specified locations to unload imported goods and load export goods under customs controls.
The Central Government appoints specified places across States and Union Territories as Inland Container Depots under the Customs Act, superseding an earlier notification while preserving prior actions. The depots are authorised principally for unloading imported goods and loading export goods, with certain locations limited to export loading or authorised for specified classes of goods. The consolidated table reflects later insertions, omissions and substitutions affecting depot locations and their permitted customs functions.

Customs notification amendment updates Export and Import Policy references and relaxes data link, re export, and jewellery clearance rules.
Directive amends multiple Customs exemption notifications to substitute references to the Export and Import Policy 1 April 1997-31 March 2002, replace "prescribed value addition" with Net Foreign Exchange Earnings as Percentage of Exports (NFEP), reduce certain ad valorem thresholds, permit unit re-export of goods, allow re-export or export of dead stock/broken stones up to a specified proportion, permit clearance of plain jewellery into the Domestic Tariff Area subject to Special Import License and EEFC payment, broaden EPZ terminology to include Technology Parks, and permit data/software transfer via communication links subject to Commissioner conditions.

Exemption for imported goods for jobbing: duty waived if goods are used only for export jobbing, re exported, and meet value addition rules.
Exemption exempts imported goods used solely to execute an export order for jobbing from customs duty and specified additional duties, subject to conditions: imports must be for jobbing on a foreign supplier's export order; imported goods and resultant products must be re exported within a prescribed period (except certain tooling retained on duty payment); goods cannot be sold or otherwise disposed of; value addition must meet the FOB/CIF test; jobbing must follow concessional import procedure; specified ports/depots apply; prohibited items excluded.

Customs duty exemption for Advance Licence imports conditional on DEEC, bond security, specified ports and discharge of export obligation.
Materials imported against an Advance Licence issued on or after 1 April 1997 are exempt from customs duty where imports are covered by a Duty Exemption Entitlement Certificate issued in prescribed form, the licence and certificate are produced at clearance, a bond with security is executed to cover duties where conditions are not complied with, export obligation in respect of Resultant products is discharged within the specified period (or extended period) with evidence produced, and imports/exports occur through prescribed ports or places unless otherwise permitted by the Commissioner of Customs.

Customs duty exemption for Advance Licence imports with Actual User condition subject to certificate, bond, and export obligation discharge.
Imports under an Advance Licence with Actual User condition are exempted from customs and additional duties when covered by an Actual User Duty Exemption Entitlement Certificate and when the licence and certificate are produced at clearance; a bond with security is required at clearance (unless export obligation already discharged) to secure payment of duties and interest for any non compliance, exempt materials are restricted to export obligation discharge or replenishment, and export obligations must be discharged by exporting resultant products within prescribed or extended periods with evidence produced to customs.

EPCG duty exemption ties capital goods imports to mandatory export obligations and proportional duty recovery on default.
Exemption from basic customs duty and an additional duty cap is granted for capital goods, components and specified spares imported under a valid EPCG licence, subject to production of the licence, execution of a bond to fulfil an export obligation (expressed as a multiple of the CIF value or on Net Foreign Exchange basis), adherence to a blockwise export schedule with periodic reporting, installation and certification of imported capital goods at prescribed premises, minimum import value thresholds, and payment of duties with interest proportionate to any unfulfilled export obligation; limited extensions, condonations and re export of defective goods are permitted under specified conditions.

Concessional customs duty on capital goods under EPCG scheme subject to licence, bond, export obligation and penalties.
Concessional customs duty on import of capital goods, components and specified spare parts under the EPCG scheme is conditional on production of a valid EPCG licence, execution of a bond securing an export obligation measured as a multiple of CIF value to be fulfilled over a staged period, timely production of evidence of export performance, installation and use of imported capital goods certified by authorised officers or independent engineers where permitted, and payment of duty with interest proportionate to any unfulfilled export obligation with provisions for extension and condonation in defined circumstances.

Anti-dumping duty imposed on 8 Hydroxyquinoline from China after final finding of dumping and injury to imports.
Anti-dumping duty is imposed on 8 Hydroxyquinoline of People's Republic of China origin after a final finding that it was exported below normal value, causing material injury to the domestic industry; the Central Government, under section 9A(1) of the Customs Tariff Act and Rules 18 and 20 of the Anti dumping Rules, specifies differentiated per kg duties for named Chinese exporters and for other exporters as set out in the annexed Table.