Cost accounting records for motor vehicles now extend to heavy earth moving equipments, expanding mandatory recordkeeping under the rules.
The amendment inserts item (f) into rule 2 of the Cost Accounting Records (Motor Vehicles) Rules, 1997 to include Heavy Earth Moving Equipments within the rules' scope, imposing the applicable cost accounting and recordkeeping obligations on such equipment; the amendment takes effect upon publication in the Official Gazette.

Cost accounting records expanded to include additional engineering subsectors, extending compliance obligations under Companies Act.
Amends the Cost Accounting Records (Engineering Industries) Rules, 1984 by inserting four appendix entries-all types of automotive parts and accessories; power transformers; electric generators; and machine tools-expanding the categories required to maintain cost accounting records. Issued under powers conferred by section 642 read with clause (d) of section 209 of the Companies Act, 1956, and effective on publication in the Official Gazette.

Cost accounting records amendment expands covered chemical products, requiring their inclusion in statutory cost records upon Gazette publication.
The Central Government, under section 642 read with clause (d) of section 209(1) of the Companies Act, 1956, amends the Cost Accounting Records (Chemical Industries) Rules, 1987 by inserting items 21-41 into the appendix to specify additional chemical and petrochemical products for which statutory cost accounting records must be maintained; the amendment takes effect on publication in the Official Gazette.

Cost accounting compliance for electronic manufacturers requires detailed records and reconciliations under Companies Act rules.
Mandates comprehensive cost accounting records for companies manufacturing electronic products, specifying applicability and limited exemptions, timelines for completion of prescribed Proformae, and detailed content requirements covering materials, labour, utilities, depreciation, overheads, royalties, R&D, warranty, export incentives and reconciliation with financial accounts; requires equitable apportionment methods, disclosure of accounting bases and variances, separate plant and product cost statements in Proformae A-D, duties on officers to ensure compliance, and penalties for contraventions.

Cost accounting records requirement: companies in mining and metallurgy must maintain prescribed detailed cost records and proformae for audit and compliance.
Companies engaged in mining, production, processing or manufacture of specified metals, non metals, minerals, ores and alloys must maintain detailed cost accounting records and Proformae A-F each financial year to calculate cost of mining, production and sales. Records must cover materials, process chemicals, by products, consumable stores, labour and overheads, utilities, workshop and repair costs, depreciation, royalties, R&D, scrap and melting losses, export and packing expenses, and enable reconciliation with financial accounts and reporting to the Cost Auditor; limited exemptions and penalties for non compliance are specified.

Duty drawback amendment clarifies drawback rates and inserts tariff entries for readymade garments and shawls when CENVAT claimed.
Amendment inserts new sub-serial entries establishing distinct drawback provisions and specified rates for certain readymade garments and multiple categories of woollen and blended shawls, including exclusions for particular materials and limited duty-free import of tags/labels; entitlement under each new entry is expressly conditioned on "when CENVAT facility has been availed," and certain existing entries are amended to append the condition "when CENVAT facility has not been availed."

Corrigendum to exemption notification updates industrial estate names, dag entries, and mouza/police station details for affected areas.
Corrigendum amends an earlier Central Excise exemption notification by replacing single-place entries with detailed paired entries: the Industrial Estate column is expanded to list two localities, the Dag No. column substitutes a single dag reference with multiple identified dag entries, and the Mouza/Police Station column is corrected to list the additional mouza/police station, clarifying the territorial particulars of the exemption.

Anti-dumping duty imposed provisionally on polyester POY imports from specified countries to address dumping and injury.
Provisional anti-dumping duty is imposed on Partially Oriented Yarn (POY) of polyesters (sub-heading 5402.42) originating in or exported from Taiwan, Thailand, Indonesia and Malaysia, applying exporter-specific and residual rates; duties are payable in Indian currency and the applicable rate of exchange is that specified by Ministry of Finance notifications, with the relevant date being presentation of the bill of entry.

Anti-dumping duty imposed on dumped lead acid battery imports, with duty calculated as the difference from landed value.
Provisional anti-dumping duty imposed on lead acid batteries from China, Korea and Japan based on findings of dumped exports causing material injury; duty equals the difference between specified per kilogram amounts in the Table and the landed value per kilogram for listed battery types, payable in Indian currency and calculated using the prescribed rate of exchange on the bill of entry date.

Anti-dumping duty on zinc oxide imports enforces trade protection for domestic industry, with purity-based and time-limited application.
An anti-dumping duty is imposed on Zinc Oxide of all grades of 99.5% purity, under specified tariff headings, when imported from the People's Republic of China, following findings of dumping and material injury to the domestic industry. The duty is payable in Indian currency, applies for a defined effective period, and rates for other purities are to be worked out on a pro rata basis. The rate of exchange for conversion of the foreign-currency duty shall be the rate published by the Department of Revenue, with the relevant date being the bill of entry presentation.

Anti-dumping duty on High Styrene Butadiene Copolymer imports; provisional, origin specific duties set and payable in local currency.
Provisional anti-dumping duty is imposed on all forms and grades of High Styrene Butadiene Copolymer (HSR) imported from Poland and the European Union after preliminary findings of dumping, material injury to domestic industry, and causation; exporter specific rates and higher residual rates for other exporters are prescribed, duties are payable in Indian currency, conversion uses the Government of India exchange rate as of the bill of entry date, and the provisional measure remains effective until the notification's stated expiry date.

Anti-dumping duty on Analgin imports imposed to offset dumped imports and protect domestic industry from injury.
Imposition of anti-dumping duty on Analgin imports from the People's Republic of China and Taiwan, calculated as the difference between specified country-specific benchmark amounts per kilogramme and the landed (assessable) value; duty payable in Indian currency. Landed value excludes certain customs tariff duties and the applicable rate of exchange is the Government-notified rate on the bill of entry date. The measure is time limited to the notification's stated expiry.

Customs Amendment: Addition of inland container depots for import unloading and export loading under Customs Act authority.
The Central Government amends the Customs notification to insert two inland container depots into the notification table: Dappar (Dera Bassi) in Punjab and Miraj in Maharashtra, each designated for unloading of import goods and loading of export goods, enacted under the Central Government's powers conferred by the Customs Act.

Removal of excisable goods inter-warehouse without duty expanded to include Kadimpothavaram Village, Andhra Pradesh under amended notification.
The Central Government has amended Notification No. 266/67-Central Excise by inserting a new sub-clause to paragraph 2, clause (i) to include Kadimpothavaram Village, G. Konduru Mandal, Krishna District, Andhra Pradesh, thereby extending the notification's authorization for removal of excisable goods from one warehouse to another without payment of duty to that locality under the Central Excise Rules.

Export control threshold change raises Mtops limit for specified SCOMET item under ITC(HS) Appendix 3 provisions.
Amendment changes the Mtops figure in Appendix 3 to Schedule 2 for SCOMET item 7C001 (i) and (ii) and the related explanatory note (b), thereby altering the quantitative Mtops threshold applicable to that ITC(HS) classification.

State Trading Enterprise designation changes export policy, mandating exports through STEs subject to paragraph 4.8 conditions.
The notification amends Schedule 2 of the ITC(HS) Classifications by substituting the term 'canalised' with 'State Trading Enterprise(s)' in the policy column and adds that exports routed through State Trading Enterprise(s) will be subject to the conditions specified in Paragraph 4.8 of the Export and Import Policy 1997-2002.

Import restrictions extend to items allowed against SIL; gold and silver imports remain free for authorised agencies.
Import controls are reinstated on items previously permitted against surrender of the Special Import Licence (SIL), classifying them as restricted unless made free, while import of gold and silver by nominated or authorised monetary or finance agencies remains free. The notification also adds two BIS standards to Appendix V of Schedule 1 of the ITC(HS) Classifications for Packaged Natural Mineral Water and Packaged Drinking Water, thereby imposing standardisation requirements on those imported products.

Import control on hazardous metal wastes: selective free imports for registered units and restricted imports subject to licensing.
New ITC(HS) Exim codes add entries for copper dross, spent metal catalysts (copper, zinc, nickel), and specified copper scrap, mostly classed as Free imports permitted only to units registered with the Ministry of Environment and Forest; an "Other" wastes category is classed Restricted, allowing import only against licence for processing or reuse per the Import Licensing Note on Hazardous Waste. Two prior Exim subcodes are deleted.

Import compliance for alcoholic beverages now requires adherence to state-mandated mandatory requirements under revised import classification.
Import of alcoholic beverages under the ITC(HS) classification is now subject to compliance with various mandatory requirements stipulated by State Governments, pursuant to the addition of General Note No.12 to the import policy notes, thereby making state-level statutory and regulatory conditions preconditions for lawful importation.

Import restrictions on secondhand vehicles require testing, compliance with motor vehicle standards and port-specific import controls.
Amendments to ITC(HS) Chapter 87 define second hand and new imported vehicles and impose conditions for their importation: pre-shipment testing certificates from Central Government-notified agencies confirming compliance with the Motor Vehicles Act and original homologation; arrival testing by specified Indian agencies; configuration and equipment requirements (kilometre speedometer, right-hand steering where applicable, headlamp photometry suited to keep-left traffic); minimum roadworthiness assurance with service commitments; proof of CMVR compliance for new vehicles including rule-126 certificates and manufacturer obligations, and port-specific importation restrictions.