Rescission of notification cancels an earlier customs exemption under statutory power while preserving prior actions.
The notification, issued under section 25(1) of the Customs Act, 1962, rescinds Notification No. 25/2010 Customs published in the Gazette, terminating the earlier exemption notification but preserving validity for actions or omissions effected before the rescission.

Customs exemption for raw cotton: duty on exports limited to a capped per tonne rate, excess exempted.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts Raw cotton (Heading No. 16, Second Schedule, Customs Tariff Act, 1975) when exported from India from so much of the customs duty leviable as exceeds the amount calculated at a specified per tonne rate, effectively capping the duty payable on exported raw cotton and exempting the excess.

Rescission of a central excise notification revokes the prior exemption while preserving past acts and omissions.
The Central Government rescinds Notification No. 18/2010 Central Excise dated 27th February, 2010 by exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, issuing Notification No. 26/2010 Central Excise dated 10th May, 2010, and preserves acts or omissions done before the rescission.

Value Added Tax amendment mandates month-wise purchase and sale summaries appended to return, detailing input tax credit eligibility.
Delhi amends DVAT rules by adding month-wise Annexures 2A and 2B to Form DVAT-16 to be filed with returns: Annexure 2A requires dealer and month-wise seller details and segregation of purchases by eligibility for input tax credit (including imports, inter-state transfers, exempt purchases, local purchases with tax rate, input tax paid, capital goods); Annexure 2B requires dealer and month-wise buyer details and classification of outward movements, segregation of inter-state and local sales, and columns for sale price, central sales tax, output tax and totals.

Appointment of Value Added Tax Officers to assist the Commissioner in administering the Delhi Value Added Tax Act under delegated authority.
The Lieutenant Governor, invoking clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appoints the listed individuals as Value Added Tax Officers, effective from their dates of assumption of charge, to assist the Commissioner of Value Added Tax in administering the Act within the National Capital Territory of Delhi.

Effective Rate of Duty on specified computer components updated, with nil and specified rates and project-linked exemption conditions.
Effective Rate of Duty on goods classifiable under Chapters 83-93 is amended by substituting S. No. 17 to list specified computer and storage devices and to differentiate combo drives meant for internal fitment (nil-rated) from those for other uses (subject to a specified duty rate). The Annexure's condition No. 28 is replaced to make excise exemption conditional on prior customs duty exemption at import, certification by a Joint Secretary-level officer in the Ministry of Power for project use, and an undertaking by the project CEO to use the goods only in the project and to pay duty if that undertaking is breached.

Liberalisation of royalty and technology payments permits automatic approval for royalties, technology transfer fees and trademark use payments.
The amendment omits Item 8 of Schedule II to the Current Account Transactions Rules, thereby permitting payments for royalty, lump-sum technology transfer fees and payments for use of trademark/brand name on the automatic route; the rule is deemed effective retrospectively from 16 December 2009 to give immediate effect to the liberalisation.

Courier imports and exports now require electronic manifests, specified courier bills and registered authorised couriers with bonds and compliance.
These regulations create an electronic system for assessment and clearance of air courier imports and exports at designated Customs airports, requiring pre-arrival/pre-departure electronic manifests and specific electronic Courier Bills of Entry/Shipping Bills for documents, samples/gifts, low-value dutiable consignments and other dutiable goods. They set out registration requirements for Authorised Couriers (financial solvency proof, bond and security), mandate authorised personnel to lodge electronic declarations, prescribe obligations including due diligence, record-keeping and authorisation from consignors/consignees, list exclusions and value limits, and provide enforcement measures including detention, forfeiture, suspension/revocation of registration and penalties.

Developer name change for SEZ establishes new developer for sector-specific food processing zone by notification.
A ministerial notification amends an earlier SEZ notification for the sector-specific Food Processing SEZ at Vadakkukaracheri and Thimmarajapuram villages, Tuticorin District, directing that the developer's name be read as M/s. CCCL PEARL CITY FOOD PORT SEZ LIMITED instead of M/s. CCCL Infrastructure Limited, with reference to the prior notification S.O.1006(E).

Export conditions for animal by-products to EU: consignment-wise shipment and health certificates required by export and quarantine authorities.
Export of animal by-products (dog and cat food) to the EU is permitted subject to consignment-wise documentary conditions: a Shipment Clearance Certificate issued by the designated export promotion body containing exporter, plant, IEC, plant approval, product, invoice, port and destination details; and a post-shipment Health Certificate, issued jointly by the export promotion body and the regional animal quarantine authority, providing vessel, shipping bill, production process and EU-required particulars.

Anti-dumping duty rescission rescinds prior notification and terminates its effect subject to actions taken before rescission.
The Central Government, exercising powers under the Customs Tariff Act and anti-dumping rules, rescinds the earlier anti-dumping notification, withdrawing its operative effect while preserving a saving clause for acts or omissions undertaken before the rescission.

Anti-dumping duty imposed on PTFE imports from Russia at prescribed per unit rate to prevent dumped imports.
The Central Government continued a definitive anti-dumping duty on Polytetrafluoroethylene (PTFE) under sub heading 3904 61 00 after a Sunset Review found significant dumping from Russia, likely increased dumped volumes if measures were revoked, and continuing injury to the domestic industry. The duty is specified as a per kilogram amount in US dollars in the notification table, applies to imports from or exported from Russia as described, is payable in Indian currency, and uses the government notified rate of exchange with the bill of entry date as the relevant date.

SEZ denotification rescission under Special Economic Zone law removes prior SEZ designation following developer's approved request.
The Central Government has rescinded the notification establishing a sector-specific SEZ for IT and IT-enabled services at Gandhinagar, following M/s. DLF Limited's proposal and governmental approval for denotification. The rescission is effected under the statutory power to rescind notifications read with the SEZ rules and preserves actions or omissions made before the rescission.

Denotification of Special Economic Zone: government rescinds prior SEZ notification, preserving actions taken before rescission.
The Central Government rescinds the earlier notification that designated 12.141 hectares at Thrikkakara North as a sector specific Special Economic Zone for biotechnology, acting on the proposal and approval for denotification by M/s. TCG Urban Infrastructure Holdings Limited; the rescission is subject to a saving for things done or omitted prior to the rescission.

Tariff value fixation amended for specified edible oils, brass scrap and poppy seeds, substituting a revised valuation table.
Fixation of tariff values for specified imports is amended by substituting a revised valuation table into the principal customs notification; the substitution updates per metric tonne tariff values for palm oil, palmolein and crude soybean oil, retains prior values for certain palm items, and sets new tariff values for brass scrap and poppy seeds, thereby changing the baseline import valuation applied for customs purposes.

Export duty on iron ore raised irrespective of iron content, altering the export duty provision and applicable notification.
Export duty on iron ore is increased to 15% ad valorem irrespective of iron content by substituting "10% ad valorem" with "15% ad valorem" in Notification No. 79/2008 Customs; the amendment is effected by Notification No. 56/2010 Customs dated 29 April 2010 under section 25(1) of the Customs Act, 1962.

Concessional duty for acetate rayon tow allows import for cigarette filter manufacture subject to specified customs procedural compliance.
Inserts a tariff entry exempting acetate rayon tow (HS 5502 00 10) for manufacture of cigarette filter rods from basic customs duty, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 1996, pursuant to powers under the Customs Act and as an amendment to the principal notification.

Customs duty amendment revises exemptions and effective duty rates for specified medical devices, optical and tunnelling machinery.
Amendment to Notification No. 21/2002 modifies exemption and effective duty rates by substituting entries for S. Nos. 202 and 436, inserting S. No. 363A for ostomy products, replacing S. No. 598 to list tunnel boring machines and parts with Nil basic/additional duty treatment, inserting S. No. 604 for goods used in manufacture of optical disk drives (naming specific components), and adding pharmaceuticals and radiographic agents as items 160-170 in Annexure List 3.

Duty drawback rate on cotton yarn set to nil by amendment replacing chapter tariff entries.
The Central Government, invoking powers under the Customs Act, Central Excise Act and Finance Act read with the Drawback Rules, substitutes Schedule entries for specified Chapter 52 tariff items to record grey and dyed cotton yarn by kilogram with nil all industry duty drawback rates.

Drawback restriction: cotton yarn excluded from drawback eligibility by adding textile yarn headings to exclusion list.
Amendment expands the drawback exclusion by substituting "falling within heading 1006 or 2523" with "falling within heading 1006, 2523, 5205, 5206 or 5207" in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5), thereby excluding cotton yarn classified under the added headings from drawback.