Customs exemption amendment delays applicability for specified goods and sets a per unit ceiling with ad valorem comparison for duty assessment.
Amendment inserts a new serial entry 491D postponing exemption applicability until the prescribed future date, adds a Table entry fixing a per kilogram duty rate for all goods under the tariff heading, and introduces a condition that if the duty per kilogram calculated at the stated ad valorem percentage exceeds the fixed per kilogram rate, the ad valorem derived amount shall apply for assessment.

Tariff value fixation updated to add values for imported gold and silver and remove certain existing entries.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) by renumbering the existing TABLE as "TABLE-1" and inserting a new TABLE-2 prescribing tariff values for imports of gold and silver when the benefit of the contemporaneous notification is availed; it also omits S. No. 10 and 11 from the renumbered TABLE-1.

Safeguard duty on phthalic anhydride imposed, temporarily effective after finding of increased imports causing injury to industry.
Imposes a provisional Safeguard Duty of 10% ad valorem on imports of Phthalic anhydride (tariff item 2917 35 00) after preliminary findings that increased imports caused and threatened serious injury to domestic producers; duty effective for 180 days from Gazette publication unless revoked, superseded or amended.

Anti-dumping duty classification updated: tariff codes for PVC emulsion resin revised, altering import treatment for EU-origin goods.
The Central Government amends Notification No.70/2010 Customs to substitute the entries in column (2) for Sl. Nos. 1 and 2 with the specified tariff codes for Poly Vinyl Chloride Paste Resin (Emulsion PVC Resin) originating in or exported from the European Union, thereby updating the tariff classification that determines coverage under the existing anti dumping duty. The amendment is made under the statutory anti dumping framework and a corrigendum corrected a prior typographical error in the tariff code.

Customs exemption for passenger import of gold and silver permits lower duties subject to currency, quantity, timing and declaration.
Exempts goods under Chapter 71 imported by an eligible passenger from customs duty in excess of amounts calculated at specified rates (gold bars and certain coins at 2%; other gold at 5%; silver at 6%), subject to payment in convertible foreign currency, per-passenger quantity limits, carriage or import within fifteen days of arrival, and conditions for delivery from designated bonded warehouses including prescribed declaration and pre-clearance payment.

Tariff values fixed for imported gold and silver, inserting specific valuation entries effective from mid-January.
Fixes tariff values in US dollars for imported gold and silver by inserting new entries into the tariff value table of the principal customs notification; the amendment prescribes the specific valuation units for those goods and states the date from which the new tariff values take effect.

Excise exemption thresholds amended for goods cleared to domestic tariff area, raising ad valorem minimums under export unit rules.
Amendment substitutes in the Table of Notification No. 23/2003-Central Excise the column (4) entry against Sr. No. 8 with "In excess of 5% ad valorem" and against Sr. No. 10 with "In excess of 6% ad valorem," altering the ad valorem thresholds for excise exemption on goods cleared to the domestic tariff area by EOUs, EHTP and STP units; the amendment is made under section 5A of the Central Excise Act and takes effect on 17 January 2012.

Customs duty limitation for imported gold and silver: exemption of duty above notified capped rates and section 3 additional duty.
Limits customs duty on imports under Chapter 71 (other than via post, courier or baggage) by exempting duty in excess of notified capped rates and by exempting the whole of the additional duty under section 3. Distinguishes three categories: certain serial numbered gold bars and specified gold coins; other gold including tola bars and liquid gold; and silver including coins meeting the stated content threshold. Definitions include medallions and coins meeting metal content thresholds but exclude foreign currency coins and jewellery.

Duty revision for precious metals updates excise treatment of gold and silver dore bars and copper-smelted outputs.
The notification substitutes tariff table entries for S. No. 21A, 21B and 21C to specify excise treatment and effective duty rates for gold bars (other than tola bars) bearing engraved serial numbers and metric weight, silver manufactured from stated stages, and goods produced during copper smelting; it includes explanatory definitions of 'gold dore bars' and 'silver dore bar' and modifies a separate tariff description to remove a reference to silver. The amendment is effective from the stated commencement date.

Customs duty rates updated for precious metals and diamonds, altering tariffs and conditions for dore bar imports.
Substitutes tariff entries to prescribe revised duty classifications for non-industrial diamonds (including lab-grown), platinum and semi-processed diamonds, and revises entries for gold and silver dore bars to provide concessional treatment subject to specified conditions. Replaces Condition No. 109 with eligibility criteria requiring direct shipment from the producing country, mining company packing list, assay certificate produced before the customs officer, minimum bar weight, and import by the actual user for refining to specified purity standards.

Anti-dumping duty on saccharin imports from China continues, imposing import-specific payable duties calculated in Indian currency.
Imposes anti-dumping duty on all grades of saccharin under specified tariff headings when originating in or exported from China and on other import-export combinations involving China, with the duty rate set per kilogram in US dollars. The duty is levied for five years from publication unless earlier revoked and is payable in Indian currency; exchange rates for conversion are those notified under the Customs Act, with the bill of entry presentation date as the relevant date.

Anti-dumping duty rescission removes prior duty on saccharin imports, subject to preservation of actions taken before rescission.
Rescinds the government notification imposing anti-dumping duty on saccharin originating in or exported from the People's Republic of China by withdrawing Notification No. 136/2009-Customs dated 9 December 2009 under powers conferred by the Customs Tariff Act and the anti-dumping rules, while preserving the legal effect of actions taken or omitted before the rescission.

Anti-dumping duty on cellophane transparent film from China imposed, continuing duty with specified per-unit rates and exchange rules.
Anti-dumping duty is imposed on imports of Cellophane Transparent Film originating in or exported from China, and on specified transshipments, at the per-unit rates set out in the Table. The duty is payable in Indian currency; the rate of exchange for conversion shall be as specified by Government notification under the Customs Act and determined with reference to the date of presentation of the bill of entry. The duty remains in force for a five-year period unless earlier revoked, superseded, or amended.

Anti-dumping duty on phosphoric acid imposed with provisional rates and six-month applicability for specified exporters.
Provisional imposition of anti-dumping duty on phosphoric acid (excluding fertilizer grade) from Israel and Taiwan based on findings of dumping, material injury and causal link; distinct duty rates are set per producer/exporter combinations and for indirect shipments, payable in Indian currency and calculated using the Government specified exchange rate applicable on the bill of entry date; measures effective for up to six months from Gazette publication.

Anti dumping duty on Nylon Filament Yarn imposed with country wise rates, specified product exclusions and a fixed duration.
Imposition of anti dumping duty on Nylon Filament Yarn (synthetic filament yarn of nylon or other polyamides, excluding high tenacity and fishnet yarn) is enacted with country of origin and country of export specific unit rates tied to producer/exporter entries. Specified specialized nylon yarn types are excluded from duty where their landed price exceeds stated thresholds; duties are payable in Indian currency. The duty is levied for a five year period from publication (subject to earlier amendment) and the notification defines "landed value" and the applicable method and date for determining the rate of exchange for conversion.

Anti dumping duty on silk fabrics imposed to offset dumped imports, applying to specified fabric types and weight bands.
The Central Government imposes anti dumping duty on silk fabrics under Customs Tariff heading 5007 by charging an amount equal to the difference between specified reference amounts (per metre in US dollars, detailed by fabric type and weight band) and the landed value of imported goods. The duty covers Crepe, Georgette/Chiffon, Habutai and other silk fabrics originating in or exported from China PR (and certain consignments involving other countries), is payable in Indian currency, and is leviable for five years. Landed value and applicable rate of exchange definitions are provided.

Tariff value fixation amended to substitute the customs tariff-value table and prescribe updated commodity benchmarks.
The notification amends the tariff-value regime under section 14(2) of the Customs Act by substituting the Table in Notification No. 36/2001-Cus (N.T.) with a new Table that prescribes tariff values (US$ per metric tonne) for specified goods including various palm oils, crude soyabean oil, brass scrap (all grades), and poppy seeds, indicating which entries remain unchanged and thereby establishing the tariff-value benchmarks for customs valuation and related non-tariff purposes.

Minimum Export Price requirement for onions adjusted, lowering export pricing thresholds and updating regulatory entries accordingly.
Amendment of export pricing conditions revises the Minimum Export Price levels for two DGFT item entries covering onions, replacing earlier MEP figures with lower values and confirming DGFT authority to notify further changes. The revision applies one MEP to all onion varieties except Bangalore Rose and Krishnapuram, and a distinct MEP to Bangalore Rose and Krishnapuram onions, with cross-reference to the amended export policy schedule.

Assignment of adjudication: Show Cause Notice referred to designated customs adjudicator under the Customs Act for adjudication.
The Board, exercising powers under Notification No. 15/2002-Customs (N.T.) issued under section 4 of the Customs Act, assigns the Show Cause Notice in the M/s Kripal Exports & others case issued by the revenue intelligence unit to the Commissioner of Customs, Inland Container Depot, Tughlakabad, as the Common Adjudicating Authority for adjudication, and circulates the order to the originating intelligence unit, the receiving commissioner, other customs formations, and the Board's web administrator.

Sitting fees for Quality Review Board members formalised and specified rates for meetings and other sittings under amendment rules.
Amendment inserts Rule 3A prescribing Sitting Fees for the Chairperson and Members of the Quality Review Board: a sitting fee of twenty thousand rupees for each meeting of the Quality Review Board and a sitting fee of five thousand rupees for any other meeting called by the Quality Review Board or a sub-committee. The Amendment Rules, 2012, come into force on publication in the Official Gazette.