Exemption from special CVD added for patent and proprietary medicines, amending the customs exemption framework.
Amends notification 29/2010-Customs by inserting a new entry exempting tariff item 30, "Patent and proprietary medicines," from the special countervailing duty, the change effected under the Central Government's statutory customs powers as a public interest measure.

Customs duty exemption for mobile handset parts and accessories permitted subject to concessional import-for-manufacture procedural compliance.
The notification exempts parts, components, accessories and sub-parts for manufacture of mobile handsets, battery chargers, hands-free headphones and PC connectivity cables from the whole of the additional duty of customs under the Customs Tariff Act, 1975, on condition that importers follow the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; the exemption supersedes an earlier notification and is in force until 31st March 2012.

Customs duty amendments revise tariff rates and expand exemption lists, altering import eligibility and procedural conditions.
Amendment revises the customs exemption notification by substituting the currency symbol, adjusting tariff column rates (notably replacing various 2% and 3% rates with 2.5% and increasing some 4% entries to 5%), inserting and omitting numerous serial entries identifying goods by tariff headings with specified concessional or nil duty, and rewording and reclassifying items. The Annexure imposes or clarifies eligibility and procedural conditions for export linked imports, aircraft import concessions, assay or registration requirements, and an accounting and bonding regime for spares and consumables used in repairs of ocean going vessels, plus additions to exemption lists and definitional clarifications.

Exemption from special CVD on specified imported goods, subject to cross-referenced conditional requirements and procedural linkage.
Amendment inserts entry 72A and entries 76-82 into the customs exemption table to grant nil special CVD on specified imported goods - including goods cross-referenced to earlier exemption tables and items such as copper residues, printer parts, electroluminescent LEDs for manufacture, and optical disk drive parts - with each exemption subject to any conditions specified against the corresponding cross-referenced notification entries.

Customs exemption expanded to include PC connectivity cables and sub parts for mobile handset component manufacture.
Amends the prior customs exemption notification by substituting its wording to extend the exemption to parts or components for the manufacture of battery chargers, PC connectivity cables and hands-free headphones of mobile handsets, and to include sub-parts for the manufacture of such parts and components, thereby bringing these items within the scope of the existing exemption.

Rate of interest for customs liabilities fixed, superseding prior notice and applying from the stated commencement date.
The Central Government fixes the rate of interest for customs liabilities at an annual rate of eighteen percent for the purposes of the statutory provision governing interest on customs dues, superseding the earlier notification on the subject except for matters completed or omitted before supersession, and specifies an effective commencement date for the new rate.

Exemption for SEZ goods: 'produced or manufactured in' replaced by 'cleared from', altering customs wording.
Substitutes the words "produced or manufactured in" with "cleared from" in Notification No. 45/2005-Customs, thereby making customs clearance from a Special Economic Zone the operative condition for exemption of goods moved to other places in India under the Foreign Trade Policy 2004-2009; amendment made under section 25(1) of the Customs Act, 1962.

Exemption of Attar perfumes from excise duty subject to payment on retail value, recordkeeping and commissioner-prescribed procedures.
Exempts Attar perfumes under Chapter 33 when removed for retail after specified processes, subject to conditions: manufacturer must pay duty at time of bulk removal based on the retail value, maintain accounts of bulk removals intended for retail sale, and follow procedures prescribed by the jurisdictional Commissioner; valuation is by declared retail price where affixed or by the nearest retail sale price. The notification was issued 1 March 2011 and later rescinded effective 1 July 2017.

Point of taxation rules define when a service is treated as supplied, prioritising earlier invoice or payment as tax trigger.
These rules fix the point of taxation for service tax: service is treated as provided when performed, but if an invoice is issued or payment received earlier the earlier of those events becomes the point of taxation. Advances constitute points of taxation. Special provisions address change of tax rate, continuous supplies (separate taxable periods where payments are due), associated enterprises (earlier of payment, invoice or ledger entry), and royalties or intellectual property payments (tax point on receipt or invoice). Services first made taxable are not taxed for invoices/payments completed before taxability; rules exclude invoices issued before commencement.

Interest rate for delayed customs duty fixed, imposing a new annual charge and superseding prior notification.
Under the authority of Section 28AA of the Customs Act, the notification fixes the rate of interest at eighteen percent per annum for delayed payment of customs duty, supersedes the earlier 2002 Customs (N.T.) notification for future effect, and declares commencement from the first day of April, 2011.

Education cess exemption narrowed as specified tariff headings for aircraft components are removed from the exemption schedule.
The Government, invoking section 25 of the Customs Act read with the Finance Act provisions, amends Notification No. 69/2004-Customs by omitting the figures "8802 20 00, 8802 30 00, 8802 40 00" from the Table against S. No. 1, column (2), thereby modifying the list of goods exempted from the levy of Education Cess under that notification.

Excise exemption for cottage and village industry goods removes duty on listed small scale products under statutory power.
Exempts specified cottage and village industry goods from the whole of the duty of excise under the Central Excise Tariff Act, 1985, under section 5A of the Central Excise Act, 1944, superseding an earlier 1986 notification; lists exempt items including handicrafts (excluding heading 7113), scented chunnam, vibhuthi, contraceptives, enamelware, agriculture grade pyrites, certain gases, sewage/effluent treatment sludge, animal-drawn vehicles and parts, erasers, and spent Fuller's earth, and notes a subsequent substitution to the handicrafts description and later rescission of the notification.

Special Economic Zone services: service tax exempted for authorised operations via refund or ab initio non-levy, subject to conditions.
Exempts service tax and related cesses on taxable services received by SEZ Units or Developers for authorised operations, provided by refund subject to conditions: list of specified services approved by the Approval Committee; option for ab initio non-levy where services are wholly consumed in the SEZ (with definition); required declarations in Forms A-1/A-2/A-3; proof of payment and original invoices; prohibition on CENVAT credit; pro-rata refund where services are shared with DTA based on export turnover/total turnover; one-year claim period and recovery of erroneously refunded amounts.

Import prohibition of acetate tow and filter rods allowed only for use in specified manufacturing under concessional duty procedures.
Prohibits import of acetate tow and specified filter rods except when imported for use in manufacture of the listed goods and when the importer follows the Customs concessional import procedure as if the goods were imported at a concessional rate of duty.

Service tax rate applied to transport of coastal, inland and national waterway goods under amended notification.
Inserts a new Table entry in Notification No.1/2006-Service Tax prescribing an effective service tax rate for services related to transport of goods by coastal shipping, through national waterways, and through inland waters, effected by Notification No.16/2011 under section 93(1) of the Finance Act, 1994.

Definition of Water Supply Project broadened to include pumping, storage and treatment facilities for agricultural or industrial use.
The Central Government substituted the Explanation in Notification No. 14/2004 Customs to define Water Supply Project as including a water pumping station, water storage facility (reservoir) and water treatment plant for desalination, demineralization, purification or any similar processes intended to make water fit for agriculture or industrial use.

Excise exemption for intra-manufacturer transfer of parts enables duty-free movement for power tiller manufacture.
Exempts from the whole of the duty of excise parts, components, assemblies and sub-assemblies under Chapter 84 when removed between factories of the same manufacturer for manufacture of power tillers of heading 8432, provided the manufacturer follows the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001; supersedes an earlier notification and was subsequently rescinded effective 1 July 2017.

Non-injurious price determination guides anti-dumping duty recommendations, reviews, duration limits and assessment of domestic industry injury.
The designated authority must recommend anti-dumping duty, not exceeding the dumping margin, at a level that removes injury to the domestic industry using Annexure III principles. Anti-dumping duty continues only while necessary to counteract injurious dumping and is subject to review; definitive duty generally cannot exceed five years unless a pre-expiry review finds likely continuation or recurrence of dumping and injury. Non-injurious price is determined from verified domestic production costs, reasonable returns and weighted averages where more than one domestic producer is involved.

Customs exemption amendment removes specified exemption entries affecting gifts to charitable and humanitarian organizations.
The Central Government has amended Notification No. 22/2003 by omitting Sl. Nos. 4, 5 and 6 and their entries from the TABLE annexed to the notification, removing those specified exemption entries that related to goods received as gifts by humanitarian or charitable entities, pursuant to powers under the Customs Act exercised in the public interest.

Exemption withdrawal: central excise notification removes multiple tariff items and substitutes tariff entry for certain goods, narrowing coverage.
The amendment to Notification No. 3/2005 substitutes the currency symbol in the exemptions Table, replaces the tariff description for a specified entry, and omits multiple serial-numbered entries from the exemptions schedule, thereby withdrawing those exemptions and narrowing the list of exempted goods under the principal notification.