Customs exemption: addition of an international organisation to the notification schedule, expanding exemption coverage under customs law.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 84/97 Customs by inserting a new serial entry in the ANNEXURE to extend customs exemption treatment to a specified international organisation, executed as a public interest amendment to the principal notification without altering other provisions.

Provisional anti dumping duty extended on acrylic yarn imports from Nepal to continue through the amended period.
Corrigendum to Notification No. 105/2001 Customs substitutes the date in paragraph 2 with a later terminal date, thereby extending the provisional anti dumping duty on imports of acrylic yarn originating in or exported from Nepal so that the duty remains effective up to and inclusive of the revised terminal date; the correction was issued by the Tax Research Unit and circulated to all Chief Commissioners and Commissioners of Customs and Central Excise.

Exemption Scheme Area Redefinition increases specified perimeter distances to 500 metres, broadening coverage under the notification.
The notification amends the Annexure to the principal exemption notification for Meghalaya by increasing the Scheme Area distances: the entry for "North East" is substituted to read within 500 metres and the entry for "North" is substituted to read within 500 metres, thereby broadening the geographic scope of the Growth Centre/EPIP exemption scheme under the cited excise powers.

Excise duty exemption for supplies to United Nations Industrial Development Organisation expands exempt entities under central excise notification.
Amendment to the central excise exemption schedule inserts the United Nations Industrial Development Organisation into the notification Annexure as an exempt recipient for supplies, extending the existing exemption framework under the governing central excise and additional duties statutes on the stated satisfaction of public interest.

Postal ballot procedure: required dispatch methods and notice publication, with fixed treatment for late consents.
The amendment mandates that postal ballot notices be sent either under Registered Post Acknowledgement Due or under certificate of posting and accompanied by an advertisement in a leading English newspaper and a vernacular paper announcing despatch of ballot papers; it makes certain previously permissive provisions mandatory, revises enumerated matters includable by postal ballot, requires the scrutinizer to report promptly after the last date for receipt of ballots, and treats consents received after thirty days from issue of the notice as if no reply had been received.

Land Customs Station designation expands: Export Extension Counter Moradabad added to notified stations under Customs Act powers.
The Central Government, under clause (b) of section 7 of the Customs Act, 1962, amends the principal customs notification to insert the Export Extension Counter at Moradabad into the Table, thereby designating it as a Land Customs Station and bringing it within the regulatory and administrative framework applicable to notified land customs stations.

Customs exemption amendment allows shared use of imported power, networking and security equipment among STP units with approvals.
Amendments to notifications 138/91-Cus and 140/91-Cus authorize the Assistant or Deputy Commissioner of Customs, with the Commissioner's approval, to allow specified imported equipment (diesel generating sets/captive power plants, central air conditioning equipments, uninterrupted power supply systems, networking equipments, data transfer protocol equipments, EPABX, fax, photocopiers and security systems) imported by one unit under the Software Technology Park Scheme to be utilised by other units of the same owner located in the same compound or nearby/adjoining premises for scheme activities and export; the table entry wording is correspondingly expanded.

Anti-dumping duty on acrylic yarn imposed provisionally on Nepalese exports with exporter-specific differentiated rates.
Provisional anti-dumping duty is imposed on Acrylic Yarn under headings 54.02 or 55.09 when originating in or exported from Nepal, based on designated authority findings of dumping and material injury; exporter-specific per kilogram rates are specified, payment is required in Indian currency, the duty is effective up to and inclusive of 9th April, 2001, and the applicable exchange rate for calculation is the rate prescribed by Ministry of Finance notifications with the relevant date being the bill of entry presentation.

Infrastructure sharing under Software Technology Park Scheme permitted among common-owner units subject to commissioner approval.
The Assistant Commissioner of Central Excise or Deputy Commissioner, subject to Commissioner approval, may allow diesel generating sets/captive power plants, central air-conditioning equipment, uninterrupted power supply systems, networking equipment, data transfer protocol equipment, EPABX, fax, photocopiers and security systems procured by a user industry engaged in software development to be utilised by other units of the same owner located in the same compound or adjacent premises for manufacture or development of software and export.

Exemption limitation for reprocessed plastic materials in FTZ/SEZ/EOU clarified; such materials lose exemption when brought into India.
The notification amends the central excise exemption for plastic materials by adding an Explanation clarifying that the exemption does not apply to plastic materials reprocessed in a free trade zone, a special economic zone, or a hundred per cent export oriented undertaking when such materials are brought to any other place in India.

Anti-dumping duty on BOPP film imposed on imports from specified countries, payable in local currency under exchange-rate rules.
Anti-dumping duty is imposed on BOPP film (heading 39.20) originating in or exported from Taiwan, Hong Kong, Indonesia, Oman, Singapore and Thailand, at specified country-specific rates per kilogramme in US dollars; the duty is payable in Indian currency and effective up to and inclusive of 8 April 2002. Exchange-rate conversion follows the Government of India notification under the Customs Act, 1962, with the relevant rate determined on the date of presentation of the bill of entry under section 46.

Tariff valuation updated: amends customs notification to set USD per tonne values for palm oil, palmolein and brass scrap.
Amendment substitutes the tariff-value table in the prior customs notification under section 14(2) of the Customs Act, 1962, fixing US dollar per metric tonne tariff values for crude palm oil, RBD palm oil, RBD palmolein, crude palmolein, and brass scrap (all grades), and thereby prescribing the valuation basis for these imported goods.

Self-assessment memorandum requires declarant to affirm service tax assessment, payment and interest compliance and attach interest worksheet.
Substitution in Form ST-3 establishes a Self-Assessment Memorandum whereby the assessee or authorised representative must declare that return particulars match records, that service tax has been correctly assessed and paid under the Act and rules, and that duty was paid within the prescribed time or, if delayed, that interest leviable under the statute has been deposited; a worksheet of interest calculation is to be attached, and signature, date and acknowledgement provisions are prescribed.

Customs Tariff amendment: substitution and insertion of pipeline and LNG terminal entries in exemption notification.
The Central Government amends Notification No. 42/96-Customs by substituting serial number 17 with Bombay - Manmad - Manglya (Indore) Pipeline Project and inserting a new serial number 23 for the LNG Terminal of Petronet LNG Project at Dahej, exercising tariff powers with regard to economic development.

Provisional anti-dumping duty withdrawal follows levy of final anti-dumping duty, rescinding the earlier notification under statutory authority.
Central Government rescinds the earlier provisional anti-dumping notification imposing interim duties and withdraws the provisional anti-dumping duty upon levy of the final anti-dumping duty under powers conferred by the Customs Tariff Act and related Customs Tariff rules, while preserving actions done or omitted before the rescission.

Anti dumping duty on Analgin imports after final finding of dumping and material injury, with prescribed country wide rates.
Imposition of an anti-dumping duty on Analgin and its synonyms from China and Taiwan following final findings that imports were dumped, caused material injury, and that injury was cumulative; Central Government prescribes exporter- and country-wide duty rates, requires payment in Indian currency from the date of provisional imposition, and fixes the exchange rate for calculation as specified in the Government of India notifications with reference to the bill of entry date.

Interpretation of tribunal rules now referred to central government for decision under amended regulatory rules.
The substituted interpretation clause directs that any question as to interpretation of the Tribunal's recruitment, salary, allowances and service rules shall be referred to the Central Government for its decision, vesting interpretive authority in the executive and specifying commencement upon publication in the Official Gazette.

Designation of Inland Container Depot: Jamshedpur added for loading exports and unloading imports under customs notification.
Central Government amends Notification No.12/97 Cus.(N.T.) by inserting serial entry 5A to designate Jamshedpur, Jharkhand as an Inland Container Depot, permitting unloading of imported goods and loading of export goods under clause (aa) of section 7 of the Customs Act, 1962, by Notification No.51/2001 Customs (N.T.).

Drawback rates revised: widespread substitution of schedule entries altering unit and f.o.b. based drawbacks and allocations.
Comprehensive substitutions to the drawback Schedule amend rates and allocation entries across many Customs Tariff chapters, setting new unit based drawback rates, f.o.b. percentage rates with ceilings, treatment distinctions where CENVAT facility has or has not been availed, and documentary conditions (such as shipping bill declarations and Superintendent certificates) for specified items; the changes operate from the notification date and update the table annexed to prior drawback notifications.

Provisional anti-dumping duty withdrawal upon final duty levy rescinds the earlier provisional notification and restores tariff operation.
Provisional anti-dumping duty imposed earlier was withdrawn after levy of the final anti-dumping duty; the Government, exercising powers under the Customs Tariff Act and Anti-dumping Rules, rescinded the prior provisional notification while saving actions or omissions done before rescission.