Appellate tribunal procedure: appeals require specified form, fee, deposit, Registrar scrutiny and service requirements before hearing.
These Rules prescribe procedural requirements for appeals to the Appellate Tribunal: definitions, permitted sittings and languages, the form and content of the memorandum of appeal, filing mechanics with multiple paper books and certified attachments, Registrar endorsement and scrutiny, prescribed filing fees and mandatory deposit of the penalty (subject to discretionary waiver), service and reply timelines, Registrar's case management powers, and ancillary provisions on hearings, orders, publication, inspection fees, dress regulations and working hours.

Prohibition on sole selling agents: appointment banned for specified goods where demand exceeds supply, restricting exclusive agency use.
Central Government prohibits appointment of sole selling agents where demand for specified goods substantially exceeds production or supply and agents are unnecessary to create a market; the notification bars such appointments for the listed goods (Sugar and Vanaspati) for a further period of five years from publication, continuing an earlier prohibition.

Exemption extension under Customs law continues defence production relief by substituting the notification expiry to a later year.
The Central Government, under the Customs Act (sub section (1) of section 25), amended Notification No. 177/90 Customs by substituting the expiry provision in paragraph 2 to extend the existing exemption for defence production until the newly prescribed terminal date, thereby continuing the previously granted exemption under that notification.

Minimum capital requirement for merchant bankers raised; amendment increases regulatory threshold and takes effect on Gazette publication.
Amendment increases the minimum capital requirement for registered merchant bankers by substituting the specified minimum in sub regulation (2) of regulation 7 of the Merchant Bankers Regulations, 1992, raising the regulatory threshold that applicants or holders must meet to qualify as merchant bankers, and takes effect upon publication in the Official Gazette.

Rescission of transhipment notifications revokes specified prior customs notifications, altering the place for transhipment regulatory framework.
The Central Board of Excise and Customs, exercising powers under the Customs Act, rescinds ten specified notifications that previously designated places for transhipment, thereby withdrawing those instruments from effect and altering the place for transhipment regulatory framework.

Excise exemption for plastic materials reprocessed from scrap or waste, subject to production in India under specified chapters.
Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification's table identifying the relevant tariff headings and imposing those two operative conditions.

Transhipment places specified: customs airports and ports designated for notified goods under customs law.
The Central Board of Excise and Customs specifies Customs Airports and Customs Ports as authorized places for transhipment, limited to those airports and ports insofar as they relate to goods that have been notified for customs purposes under the Act.

Anti-dumping duty on potassium permanganate: imports from People's Republic of China subject to additional per-tonne charge under Customs Tariff Act.
The Central Government, relying on findings of dumping and injury by the designated authority and exercising powers under section 9A of the Customs Tariff Act read with Rule 21 of the relevant Rules, imposes an additional anti-dumping duty on Potassium Permanganate imported from the People's Republic of China, quantified as a specified rupees-per-tonne charge.

Customs duty exemption for imports of plant and spares for currency note press expansion and modernisation.
The Central Government exempts plant, machinery, equipment, spares (including insurance spares) and consumables falling under the First Schedule to the Customs Tariff Act when imported by or on behalf of the Reserve Bank of India for expansion and modernisation of the Currency Note Press at Nasik and the Bank Note Press at Dewas from the whole of the duty of customs leviable under the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.

Duty exemption certificate requirements revised for defence contractors and defence PSUs; new exempt items added.
Amendment prescribes that contractors of Research and Development Laboratories or Establishments under the Ministry of Defence require the duty exemption certificate to be signed by the Chief of Resources, and that Public Sector Undertakings under the Ministry of Defence require the certificate to be signed by the functional Director. The amendment also adds X-ray machines and their components for baggage examination and radio communication test sets to the list of exempted items for defence, police and anti-smuggling uses.

Additional duty on dumped imports imposed on isobutyl benzene from China under Customs Tariff Act
The Central Government, invoking section 9A(1) of the Customs Tariff Act, 1975 and rule 21 of the Customs Tariff Rules, 1985, has imposed an additional duty on imports of isobutyl benzene from the People's Republic of China following the designated authority's published finding of dumping; the duty is specified on a per tonne basis and is effected by a formal customs notification.

Customs exemption schedule amended: specified leather, newsprint, certain paper, grape packaging and reply coupons exempt or concessional.
The notification amends the existing customs exemption schedule by substituting the opening wording to read "Chapter, heading No. or sub heading No." and replacing the Table of exemptions. The new Table exempts wet blue chrome tanned, crust and finished leather; prescribes an ad valorem duty for goods under 43.01/43.02; exempts newsprint; exempts paper under 4802.60 only if mechanical wood pulp is at least 70% of total fibre; exempts grape guard when used for packing grapes; and exempts Commonwealth and UNESCO reply coupons.

Excise exemption for processed polyester filament yarn when duty on the textured input yarn has already been paid.
Exemption relieves dyed, printed, bleached or mercerised polyester filament yarn from excise duty, provided the yarn is manufactured from textured or draw-twisted polyester filament yarn on which the appropriate excise duty or additional customs duty has already been paid, thereby conditioning the exemption on prior duty payment for the input yarn.

Exemption for newsprint restricted to registered manufacturers and supplies made against newspaper purchase orders; newspaper definition clarified.
Exemption for newsprint is limited to newsprint manufactured by producers registered under Schedule I of the Newsprint Control Order and only when supplied against a purchase order placed upon such registered manufacturers by a newspaper; "newspaper" means a publication registered with the Registrar of Newspapers for India under the Press and Registration of Books Act.

Tax exemption for HUDCO bonds available when bondholders register their name and holding with the issuer.
Central Government specifies tax-exempt 9.25% HUDCO Bonds (Series IV-A) under item (h) of sub-clause (iv) of clause (15) of section 10, identifying series, distinctive number range and denomination issued by the Housing and Urban Development Corporation; the tax-free benefit is admissible only if the holder registers name and holding with the issuing corporation.

Exchange Rate Determination: New conversion rates for export goods replace prior notification, effective from specified date.
The Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, supersedes the earlier notification and prescribes specified exchange conversion rates for listed foreign currencies into Indian rupees (and vice versa) for export goods; the rates are set out in Schedule I (per unit) and Schedule II (per 100 units) and take effect from the date stated in the notification.

Exchange rate schedules for imported goods set to determine stamp duty and customs valuation under applicable statutes.
Prescribes rate of exchange determinations for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for customs valuation of imported goods under the Customs Act, effective from the stated commencement date and superseding the earlier notification, with conversion rates set in two appended schedules quoting rates per unit or per 100 units.

Customs exemption for mountaineering equipment: imports allowed with institutional certificate for expedition or training use.
Adds an exemption allowing import of specified mountaineering, ironmongery and rock climbing equipment when imported by a recognised mountaineering institution, subject to production at clearance of a certificate from the institution's president to the Assistant Commissioner of Customs specifying description, quantity and value and confirming the goods are for mountaineering expedition or training use.

EPCG scheme component import exemption preserves duty relief for components supplied to zero duty licence holders subject to licence and bond conditions.
Components imported by a manufacturer for manufacture of capital goods to be supplied to a zero duty EPCG licence holder are exempt from customs duty and additional duty when imported under a licence specifying description, quantity and value of components and capital goods; the importer must comply with Export and Import Policy conditions, execute a bond securing use and supply obligations, maintain accounts of components consumed, produce a customs certificate of supply within a prescribed period, and pay duties on demand in case of non compliance.

Exemption for UN and international organisation supplies: excise duty waived subject to prescribed certification and project approval.
Exemption from central excise and additional excise duties applies to goods supplied to the United Nations or specified international organisations for official use, or to projects they finance and that are approved by the Government of India. The exemption is conditional on production of prescribed certificates before the Assistant or Deputy Commissioner of Central Excise confirming official use or that the goods are required for execution of an approved project. Distinct certification and countersignature routes are prescribed based on the financier and implementing authority. Transitional rules permit transfer to new projects or payment of duty on depreciated value when goods are no longer required for an existing project.