Import classification: brass dross and copper reverts free or restricted based on lead/cadmium content and processing conditions.
Amendment divides brass dross and copper reverts into Free and Restricted import categories based on lead and cadmium thresholds; Free imports permitted only to units registered with the Ministry of Environment and Forests, while Restricted imports require a licence and are allowed solely for processing or reuse under the Import Licensing Note on Hazardous Waste. Copper oxide mill scale is classified Free.

Effective duty: specified minimum customs duties set on textile and apparel imports, with ad valorem or higher specific floors.
Notification establishes an effective duty regime for specified textile and apparel tariff entries by exempting imported goods from customs duty in excess of the amount calculated at the rate specified in the Table, pairing each tariff heading with a description and an ad valorem percentage or specific monetary floor (whichever is higher), distinguishes upholstery and non upholstery fabrics, defines upholstery fabrics, and declares column four rates to be ad valorem unless otherwise stated.

Tax exempt recognition for a charitable medical institution under income tax law, subject to application, investment and compliance conditions.
Notification under section 10(23C)(iv) recognises Arya Vaidya Sala, Kottakkal for the assessment years 2001 2002 to 2003 2004 subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments are limited to modes specified by law (excluding certain voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income tax returns is required; and on dissolution surplus assets must be transferred to a like minded charitable organisation.

Income tax exemption under section 10(23C)(iv) subject to conditions on application, investment, return filing and dissolution.
Notification under section 10(23C)(iv) notifies the Institute of Rural Management, Anand for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in section 11(5) except certain voluntary contributions; limit exemption for business income to activities incidental to objects with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition for All India Management Association subject to income application, investment, business and dissolution conditions.
Notification under section 10(23C)(vi) notifies the All India Management Association as entitled to tax-exempt status for assessment years 1999-2000 to 2001-2002, conditioned on applying income wholly and exclusively to its objects or accumulating for that purpose; restricting investments to modes in sub-section (5) of section 11 (excluding certain tangible voluntary contributions); excluding business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like charitable organisation.

Tax exemption under section 10(23C)(iv) granted to a charitable research centre, subject to investment, accounting and dissolution conditions.
Notification grants tax-exempt status to the Centre for Social Research, New Delhi for the specified assessment years subject to conditions: apply income wholly to its objects; restrict investments to modes permitted for charitable entities; limit exemption for business income to incidental business with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(vi) notifies BHS Higher Education Society, subject to specified compliance and asset transfer conditions.
Notification grants tax exemption under section 10(23C)(vi) to BHS Higher Education Society for specified assessment years, subject to conditions: apply or accumulate income exclusively to its objects; limit investments to forms permitted by section 11(5) (except certain voluntary contributions in kind); exclude business income unless incidental with separate books; file regular income tax returns; and on dissolution transfer surplus assets to a charitable organisation with similar objectives.

Diamond Dollar Account optional for bonded warehouses, permitting import, supply and re-export of rough diamonds through designated account.
Licence holders of Public and Private Bonded Warehouses under paragraph 8.13 may transact import, supply and re-export of rough diamonds through a designated Diamond Dollar Account on an optional basis, with continued use of Rupee Accounts permitted and with diamond-firm eligibility criteria not applicable to such warehouses. Paragraph 8.28 allows units to import essential inputs for export production and to source gold, silver and platinum through nominated agencies subject to specified fineness thresholds.

Customs power under section eleven removes specified clauses from an earlier notification, altering non tariff regulatory provisions.
The Central Government, invoking section 11 of the Customs Act, 1962 and acting in the public interest for the subsection (2) purposes, amends Notification No.1/64 Customs (18 January 1964) by directing the omission of clauses (v) and (vi) from that notification.

Customs jurisdiction designated: specified DG posts and Central Excise Commissioners given nationwide and local authority; Hyderabad cargo areas reassigned to Hyderabad-II.
The amendment designates certain Director General posts as Chief Commissioner of Customs with nationwide jurisdiction and provides that Commissioners of Central Excise shall act as Commissioners of Customs within their territorial jurisdiction under the Central Excise rules, with a specific modification assigning Hyderabad airport, inland container depot and air cargo complex jurisdiction to the Commissioner of Central Excise, Hyderabad II rather than Hyderabad I or Hyderabad III.

Transhipment sealing exemption removes gateway-port Customs sealing for qualifying containers bearing disclosed one-time shipping-line bottle seals.
Transhipment sealing requirements exempt containers from Customs sealing at the gateway port before dispatch to ICDs, CFSs or ports where the container carries a one-time bottle seal applied by the shipping line or its agent and Customs has been informed of the seal's serial number. The exemption applies to dispatch by rail, motor vehicle or vessel and forms part of the Goods Imported (Conditions of Transhipment) Amendment Regulations, 2000.

Rescission of anti-dumping duty on aniline withdraws earlier notification while preserving prior actions taken before rescission.
The Central Government, invoking powers under sub-section (2) of section 9A of the Customs Tariff Act and rule 13 of the Anti-dumping Rules, rescinds the notification that imposed anti-dumping duty on aniline, withdrawing that earlier notification while expressly preserving the effect of actions taken or omissions before the rescission.

Anti-dumping duty on Aniline imports enforces exporter-specific rates for designated foreign producers and applies from provisional imposition date.
Imposition of anti-dumping duty on imports of Aniline from Japan and the United States, based on findings of export pricing below normal value causing material injury, with exporter-specific rates prescribed under section 9A of the Customs Tariff Act. Duty is payable in Indian currency from the provisional imposition date for the notified application period, and payable amounts are calculated using the rate of exchange specified by government notification, the relevant date for which is the date of presentation of the bill of entry.

Duty exemption for copper products produced from exported reverts allows relief based on toll processing costs plus insurance and freight.
Exempts copper cathodes, wire bars and wire rods produced from exported copper reverts used for toll smelting or toll processing from customs duty and additional duty to the extent such duty exceeds duties computed on a value equal to toll smelting or processing costs (labour, material excluding exported goods, other payable charges) plus insurance and freight both ways; relief is conditional on import within one year of export and on production of sufficient evidence showing the goods were obtained by the toll processing of the exported reverts.

Tax Payable and surcharge reporting revised: form entries now require separate tax, surcharge and total tax fields.
The Board amends Appendix II Form No. 1 to substitute the acknowledgement heading and Part III Item 7 entries so the form explicitly shows separate fields for Tax Payable, Add Surcharge and Total Tax Payable, replacing prior composite wording and prescribing discrete reporting lines in the return acknowledgement.

Approval as infrastructure finance corporation grants tax recognition under income-tax provision, subject to compliance with statutory conditions.
Metropolitan Infrastructure Development Corporation Ltd., Chennai, is approved as a corporation engaged in providing long-term finance for infrastructure development for the purposes of the Income-tax Act provision relating to infrastructure finance for the relevant assessment year; the approval is subject to the condition that the company will conform to and comply with the provisions of that Income-tax Act provision.

EPCG licence sourcing from domestic manufacturers permits deemed-export advance licences and CIF-based export obligation reckoning.
An EPCG licence holder may source capital goods from a domestic manufacturer; where a firm contract exists the manufacturer may apply for an Advance Licence for Deemed Exports to import inputs and components for manufacture. The domestic manufacturer may replenish inputs after supplying the capital goods to the EPCG licence holder. The export obligation under the EPCG licence shall be reckoned with reference to the CIF value of the licence actually utilized.

Customs exemption amendment adds tariff entries and reduces a specified duty rate under the existing notification.
Amendment to Notification No.16/2000 Cus inserts new Table entries (S. Nos. 56A and 56B) covering specified chapter 27 headings and "all goods" with designated duty percentages, and substitutes a lower percentage in column (4) of S. No. 58; the change is made under sub section (1) of section 25 of the Customs Act, 1962 and takes effect on the thirtieth day of September, 2000.

Anti-dumping duty on hydroxylamine sulfate: duty equals specified benchmark minus landed value, payable in Indian currency.
An anti-dumping duty is imposed on Hydroxyl Amine Sulphate imports from the United States, European Union and Japan after findings of dumping and material injury; the duty per metric tonne equals the difference between the exporter/country-specific benchmark amount in the Table and the landed value. The Table lists benchmark amounts for specified exporters and other exporters. Duty is payable in Indian currency and effective until the notification's specified date. "Landed value" is the assessable value under the Customs Act excluding certain tariff duties, and the applicable "rate of exchange" is the Ministry of Finance notified rate determined as of bill of entry presentation.

Special additional duty exemption extended to include that duty alongside customs duty under the Customs Tariff Act.
The notification amends Notification No.37/96-Customs by substituting the exemption wording so that exemption applies both to the duty of customs leviable under the First Schedule to the Customs Tariff Act and to the special additional duty leviable under the same Act, thereby extending the prior customs duty exemption to include special additional duty as issued under the Central Government's statutory powers in the Customs Tariff Act and the Customs Act.