Additional duty on imported alcoholic liquor applies value based tiers per case with a defined nine litre case and pro rata pricing.
Imposition of additional duty on imported alcoholic liquors under specified tariff headings applies three CIF based ad valorem bands for goods packaged for retail sale; a "case" is defined as nine litres and CIF prices for other pack sizes are determined pro rata.

Customs tariff amendment increases a duty rate and exempts certain goods under a specified tariff code, effective soon.
Amendment omits S. Nos. 44 and 45 from the notification Table, substitutes S. No. 46 to list tariff heading 2207.10 with all goods exempt (Nil), and substitutes the figure in column (4) against S. No. 69 from 5% to 10%. The amendment takes effect on the 1st day of April, 2001 and applies prospectively except as respects prior acts or omissions.

Biosecurity and sanitary-phytosanitary controls require import permits and compliance before customs clearance of agricultural and food products.
Imports of meat and poultry must meet sanitary, hygienic, packing, labeling and quality requirements under the Meat Food Products Order, 1973, and edible products governed by the Prevention of Food Adulteration Act, 1954 must satisfy its quality and packaging conditions before customs clearance. Primary agricultural products require a Bio Security & Sanitary-Phyto Sanitary import permit based on Import Risk Analysis in accordance with WTO SPS principles. Tea waste imports are limited to Tea Board licence-holders and textile imports must not contain government-prohibited hazardous dyes, with preshipment certificates or testing required prior to clearance.

Open general licence: numerous tariff items shifted to free import, with State Trading Enterprise commercial and nondiscrimination conditions.
Notification amends ITC(HS) classifications to move numerous tariff items to Open General Licence (OGL) (marked "Free") or to State Trading Enterprise (STE) control effective 1 April 2001, and replaces column descriptions: STE transactions must be governed by commercial considerations and nondiscrimination, and items listed as importable under public notice may be imported under any public notice issued.

Amendment of Central Excise notifications updating cited notification references, with substitution and prospective effect implemented.
Central Government amends Notifications 83/94-CE, 84/94-CE and 9/96-CE by substituting specified cited notification identifiers in the respective tables and entries with updated notification identifiers; the substitutions apply prospectively and the notification includes a commencement provision making the amendments effective from the stated date of enforcement.

Amendment to Export and Import Policy: revised edition notified under Section 5, coming into force for regulatory implementation.
Notification amending the Export and Import Policy, 1997-2002 invoked powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 and paragraph 1.1 to consolidate amendments up to 31st March, 2001 into a revised edition, which is declared to come into force on 1st April, 2001 as a formal commencement and publication of the amended Policy.

Exchange Earners' Foreign Currency account exemption clarified; specified current account restrictions and revised remittance thresholds for gifts, donations and consultancy.
The amendment excludes drawals from an Exchange Earners' Foreign Currency (EEFC) account from the application of rules 4 and 5 except where drawals finance purposes specified in Schedules II and III. It revises Schedule II and Schedule III entries: replacing the foreign print media advertisement entry, setting per remitter limits for gift and donation remittances, prescribing conditions and per recipient limits for maintenance remittances, specifying that certain education remittances are per academic year, increasing the consultancy remittance threshold per project, and creating a category for reimbursement of pre incorporation expenses.

Duty exemption for unset raw pearls and rough diamonds subject to licensed import and bond obligations.
Duty exemption applies to imported unset raw pearls, rough diamonds and other precious or semi-precious stones under Chapter 71, subject to import under specified Replenishment, Gem Replenishment, Diamond Imprest or Bulk Licences as per the Export and Import Policy and Handbook of Procedures. Imports under Diamond Imprest and Bulk Licences require execution of a bond obliging the importer to meet export obligations or to account for disposals and, on failure, to pay duty attributable to non-fulfilment with interest.

Anti-dumping duty on Choline Chloride imports imposes provisional duties on EU and China-origin shipments to counteract injurious dumping.
Anti-dumping duties are imposed on Choline Chloride imports from the European Union and the People's Republic of China after preliminary findings of dumped exports causing material injury to domestic industry; specified US dollar per tonne rates apply by concentration and exporter, duties are payable in Indian currency, effective until 29 September 2001, and conversion uses the Ministry of Finance notified rate of exchange with the bill of entry date as the relevant date.

Customs exemption for defence ATVP imports requires designated importers' certification and use restriction to the ATVP.
A conditional customs exemption is inserted for specified goods and technical materials required for the ATVP of the Ministry of Defence, applicable only where imports are made by designated ATVP works centres, Government agencies, or public sector undertakings and the importer produces at import a certified list from the Project Director or Director of the ATV Programme confirming the goods are required for and will be used solely in the ATVP and are not manufactured in India; the exemption is time limited and ceases to have effect on or after the prescribed future date.

Section 35AC eligibility extended for a charitable project following National Committee recommendation and continued execution.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to Section 35AC of the Income-tax Act, specifies the project of construction, equipment, vans, furnishing and running of a home for spastics at Sector-7, Papankala, Dwarka, New Delhi, carried out by Handicapped Children's Parents Association, as an eligible project or scheme for a further period of three years beginning with the assessment year 2001-2002, following the National Committee's recommendation under rule 11M(5) upon satisfaction that the project is being executed properly.

Section 35AC exemption extended for charitable deaddiction and child welfare projects, preserving eligibility for a further specified period.
The Central Government specifies that the Delhi Police Foundation's scheme for drug deaddiction, upliftment of street and working children, and operation of creche and primary schools at specified Delhi locations is an eligible project under the Explanation to section 35AC. Following the National Committee's recommendation that the project is being executed properly, the scheme is specified for a further three-year period beginning with the assessment year 2001-2002, with the estimated project cost recorded in the notification.

Tax exemption under section 35AC extended for hospital renovation and eligible project cost allowance increased.
The Central Government specifies the renovation and updating of K. J. Mehta T.B. Hospital, Amargarh, Bhavnagar, Gujarat, as an eligible project under section 35AC for a further three years beginning with assessment year 2001 2002, and amends the original notification to increase the maximum project cost allowable as a deduction under section 35AC to the revised higher amount.

Deduction limit under section 35AC amended to separate allowable cost and corpus fund for a specified trust.
The Central Government amends the prior notification's schedule to revise the maximum deduction composition for Karuna Prayag Trust by substituting the single corpus designation with a bifurcated allowance consisting of a reduced allowable cost element and a separate corpus fund element, thereby reallocating the aggregate ceiling into distinct cost and corpus components as reflected in the amended table entry.

Tax exemption under section 35AC extended for a rural welfare project and approved project cost increased with allocation breakdown.
The Central Government specified the Sri Sathya Sai Gramin Jagriti Seva Sadan rural welfare project as an eligible project under section 35AC, renewing eligibility for three years beginning with assessment year 2002-2003. The National Committee recommended extension and an upward amendment of the approved maximum project cost; the Government amended the original notification to substitute the earlier approved maximum cost with a higher approved amount and to itemise allocations for corpus fund, recurring expenses and purchase of a vehicle.

Exemption under section 35AC extended for specified welfare project following National Committee recommendation, authorising further specified-period continuation.
The Central Government, under section 35AC of the Income-tax Act, specifies the project of running a Balwadi and Centre for Integrated Development of girls, boys and women slum dwellers and a Centre for Development Activities for women at Pune, executed by Swa-Roopwardhinee, at an estimated cost of rupees forty lakhs, as an eligible project or scheme for a further period of three years beginning with the assessment year 2001-2002, following a National Committee recommendation that the project is being executed properly.

Section 35AC eligibility extended for Ritambhara project-school, hostel, community development and medical relief continue for three further years.
Specification under section 35AC extending tax-exemption eligibility for the project by Ritambhara Vishva Vidyapeeth comprising construction of a school and hostel for adivasi girls, establishment of community development centres for imparting self-employment skills to adivasi women, and medical relief in Dang district of Gujarat, specified for a further period of three years beginning with the assessment year 2001-2002 at an estimated cost of rupees one crore seventy eight lakhs seventy seven thousand.

Section 35AC exemption extension preserves eligibility of specified hospital and community health project for a further three-year period.
The Central Government specifies under the Explanation to section 35AC that Dr. M. L. Dhawale Memorial Trust's health project-comprising (a) construction of a 30 bed hospital with building, medical equipment, furnishing, ambulance and preliminary expenses; (b) modernisation of an existing hospital with related inputs; and (c) mobile health clinics and a community health workers' programme-is an eligible project for a further three year period beginning with the assessment year 2001-2002, following the National Committee's recommendation and noting estimated project cost and corpus fund.

Exemption under section 35AC: approval of public sector welfare schemes as eligible projects for deduction in specified districts.
Approval under section 35AC designates specified public sector welfare schemes as eligible projects for deduction, identifies the company and project costs, and fixes the maximum deductible portion; the notification limits the approval's operation to a particular assessment year.

Rescission of anti-dumping duty on hydroxylamine sulphate withdraws prior notification while preserving prior actions.
The Central Government rescinded Notification No.125/2000 Customs imposing anti-dumping duty on hydroxylamine sulphate imported from the United States, Japan and the European Union, exercising authority under the Customs Tariff Act and the anti-dumping procedural rules; the rescission withdraws the earlier notification's operative effect while expressly preserving acts done or omitted before the rescission.