Proviso reference correction clarifies which provisos apply in a Central Excise notification, amending internal textual cross references.
Corrigendum to a Central Excise notification substitutes "first proviso" with "first and second proviso" and "second proviso" with "second and third proviso" in specified lines of the published notification, effecting a textual clarification of which provisos are invoked without adding substantive provisions.

Tariff value revision: substitution of prescribed import values for specified edible oils and brass scrap, clarifying customs valuation benchmarks.
Amendment substitutes a new tariff value table in Notification No.36/2001-Cus (N.T.), listing specified edible oils and brass scrap with prescribed tariff values per metric tonne, noting most values remain unchanged and thereby providing the administrative benchmarks for customs import valuation.

Import prohibition on specified avian and related livestock products restricts entry from affected countries to prevent disease spread.
The amendment to Condition 16 of Chapter 1A prohibits import into India of certain live-stock and live-stock products due to Avian Influenza: domestic and wild birds (excluding poultry), unprocessed meat and meat products from avian species (except poultry), and semen of birds from all countries. It further prohibits, from countries reporting Avian Influenza, import of live poultry; day-old chicks and newly hatched avian species; avian meat and products; hatching eggs; eggs and egg products (except Specific Pathogen Free eggs); feathers; live pigs and pig meat products; pathological and biological materials from birds; and animal-feed or industrial products of avian origin.

Non application of import condition for soyabean oil extends to year end, altering import policy under FTP powers.
Condition No. 18 of Chapter 1A will not apply to imports of soyabean oil until 31 December 2007; the Central Government amends Schedule I (Imports) of the ITC(HS) Classifications under powers conferred by the Foreign Trade (Development and Regulation) Act and paragraph 2.1 of the Foreign Trade Policy 2004-09, by Notification No. 54/2006 dated 13 March 2007, as a continuation of an earlier notification and issued in the public interest.

National Advisory Committee on Accounting Standards constituted to advise the government on corporate accounting policies and standards.
Notification constituting a National Advisory Committee on Accounting Standards under section 210A of the Companies Act to advise the Central Government on accounting policies and standards, listing chairperson and members drawn from professional bodies, regulators, government departments, academia and industry with specified tenure endpoints, and stating the notification takes effect upon publication in the Official Gazette.

Prohibition on pulse exports (except kabuli chana) extended; transitional export arrangements disapplied, limited humanitarian and Mauritius shipments allowed.
Extension of the prohibition on exports of pulses (except Kabuli Chana) is directed; transitional arrangements under the Foreign Trade Policy shall not apply to pulse exports, while limited exceptions are allowed for specified humanitarian consignments and designated shipments to certain recipient states and agencies, with the amendment substituting earlier notifications and being inserted into the existing notification paragraph.

Provisional anti-dumping assessment ordered for specified tile imports, with security and retrospective duty liability pending review.
The Central Government orders provisional assessment of vitrified and porcelain tiles produced by M/s. Foshan Nanhai Jingyu Ceramics (Bioama) and exported by M/s. Shye International until completion of a rule 22 new-shipper review. Customs may require security or guarantee to cover any deficiency if a definitive anti-dumping duty is later imposed, and importers will be liable to pay any duty recommended on review from the review's initiation date.

Provisional anti dumping assessment imposed on specified tile imports pending new shipper review, with security and retroactive liability.
The Central Government ordered provisional assessment of vitrified and porcelain tiles imported from the named Chinese producer and exporter through a Hong Kong exporter pending a new shipper review under Sub rule (2) of Rule 22. Such provisional assessment may be secured by a security or guarantee as deemed fit by the Assistant or Deputy Commissioner of Customs to cover any deficiency if a definitive anti dumping duty is later imposed. If anti dumping duty is recommended on review, importers will be liable to pay the duty from the date of initiation of the review.

CENVAT Credit amendment requires suppliers' excise or service tax registration on invoices to claim credit.
The amendment substitutes the proviso to rule 9(2) of the CENVAT Credit Rules, 2004 to require invoices to state the assessable value and the Central Excise or Service Tax registration number of the person issuing the invoice, as applicable, effective from the 1st day of April, 2007.

Tax free municipal bonds: exemption for registered holders subject to issuance specifications and amended issuance window.
Specification under section 10(15)(vii) designates certain bonds issued by Ahmedabad Municipal Corporation as tax free municipal bonds for the notification period; the tax exemption for interest is available only if the bondholder registers his or her name as holder with the issuing corporation. Subsequent amendment notes modify the issuance timeframe applicable to this specification.

Secondary and Higher Education Cess added to central excise notifications, treated as having force of law under provisional declaration.
Amendments insert an explicit clause in two Central Excise non-tariff notifications to treat Secondary and Higher Education Cess on excisable goods, as leviable under specified clauses of the Finance Bill, 2007, as having the force of law by virtue of the provisional collection declaration under the Provisional Collection of Taxes Act, 1931.

Secondary and Higher Education Cess incorporated into central excise notifications, making the cess leviable under finance law with provisional force.
The central government amends three Central Excise (Non Tariff) notifications by inserting a clause in Explanation I to include the Secondary and Higher Education Cess on excisable goods as leviable under specified Finance Bill provisions and having the force of law by virtue of the provisional collection declaration, thereby extending the scope of those notifications to cover the cess.

Export permission for kabuli chana: prohibition removed, allowing exports under the Foreign Trade Policy framework.
The Central Government substitutes a prior notification to insert that "the prohibition shall not apply to export of kabuli chana", thereby permitting exports of kabuli chana by amending paragraph 3 of the earlier notification under the Foreign Trade Policy framework.

Customs tariff amendment modifies duty treatment for aircraft parts by substituting notification entries and updating classifications.
Amendment under section 25(1) substitutes two table entries in the principal customs notification to change tariff treatment and classification for parts of aircraft of the specified heading (excluding rubber tyres and tubes), providing one entry with Nil duty and an associated classification code and another entry prescribing an ad valorem duty treatment for similar parts under a different serial entry.

Tariff amendment: parts of aircraft now listed with nil excise duty, excluding rubber tyres and tubes.
The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excise Act, 1944, substitutes S.No. 54B in the Table to notification No. 6/2006-Central Excise: "Parts (other than rubber tyres and tubes), of aircraft of heading 8802" are listed with a nil rate of duty and the table entry value shown as "22" in the substitution, published as Notification No. 19/2007-Central Excise dated 7-3-2007.

Customs advance ruling applications now use a revised form covering eligibility, proposed activities, legal questions, disclosures, and verification.
The revised Form AAR (CUS-I) requires customs advance-ruling applicants to provide eligibility, identity, proposed activity, joint-venture or foreign-holding, and trade particulars. Applications must specify questions concerning tariff classification, duty notifications, customs valuation, or origin determination, together with relevant facts and the applicant's legal or factual interpretation. Pending proceedings and prior decisions on similar matters must be disclosed. Questions must concern proposed activities and cannot be hypothetical. Applications must be filed in English or Hindi in quadruplicate with prescribed payment, verification, annexures, and signed supporting documents.

Advance Ruling procedure updated to rename the authority and prescribe a detailed application form and requirements.
The Rules rename the decision-making body as the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and substitute FORM- AAR (CE-I), which prescribes the prescribed application structure for advance rulings: applicant details, status (including joint venture and wholly owned subsidiary information), supporting documents, specified question categories (classification, notification applicability, valuation, CENVAT admissibility, liability), factual and interpretative statements, disclosure of pending proceedings, annexures, verification and signatures, submission in quadruplicate, and payment of the required account-payee demand draft.

Advance Ruling procedure updated: revised application form and Authority name require specified disclosures, documentation and fee.
Amendment substitutes the Authority's name to the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and replaces the prescribed application with FORM-AAR (ST-I), prescribing applicant identification, status categories (including joint venture and wholly owned subsidiary particulars), supporting documents, registration and PAN disclosure, detailed statement of facts, the applicant's legal/factual interpretation, specified question categories (classification, valuation, applicability of notifications, admissibility of credit, liability), verification, annexures, and procedural filing requirements including quadruplicate copies and a prescribed fee by demand draft.

Registration requirement for software exporters: mandatory registration with designated export promotion councils under amended trade policy.
Amendment to paragraph 3.6.2 mandates that software exporters register with the Electronic and Software Export Promotion Council. An exclusive Services Export Promotion Council is designated for selected services, requiring exporters of the thirteen specific services listed in Appendix 2 of the Handbook of Procedure to register with that council, while other service exporters must register with the Federation of Indian Exporters Organisation.

State Trading Enterprise export control limits maize exports to specified agencies, with temporary six-month restriction and transitional exclusion.
Amendment adds export entries for maize (corn) classifying Seed and Other categories; exports are permitted only through designated State Trading Enterprises (STC, MMTC, PEC Ltd, NAFED), effective immediately for six months, with transitional arrangements under Para 1.5 of the Foreign Trade Policy made inapplicable.