Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...
Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...
Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...
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Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...
Custom Duty : CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 cro...
Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...
Custom Duty : CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court...
Custom Duty : Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fine...
Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...
Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...
Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...
Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...
Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
WHEREAS in the matter of import into India of Green Veneer Tape falling under Chapter 48 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) (hereinafter referred to as “the subject goods”), originating in, or exported from, Chinese Taipei (hereinafter referred to as “the subject country”), the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd May, 2003.
In exercise of powers conferred by sub-section (1) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 20/1998-Customs, dated the 5th May, 1998, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 5th May, 1998 vide No. G.S.R. 239(E), dated the 5th May, 1998, except as respects things done or omitted to be done before such rescission.
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in exercise of the powers conferred by sub-clause (i) of sub-section (3) of section 14 of the Customs Act, 1962 and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act, 1962.
Goods specified against S.No. 173A of the table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs dated 1st March, 2002
THEREFORE, in exercise of the powers conferred by section 9A of the said Customs Tariff Act read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid final findings in review of the designated authority, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.35/99-Customs, dated the 17th March, 1999.
In case of recommendation of anti-dumping duty after completion of the said review by the designated authority, the importer shall be liable to pay the amount of such anti-dumping duty recommended on review and imposed on all imports into India of vitrified/porcelain tiles from M/s Nanhai Shanyuan Qulian Construction Ceramics Co. Ltd., China, producer and M/s Prestige General Trading, Dubai, UAE as exporter, from the date of initiation of the said review.
Therefore, it is clarified that the term “Cellular Phone” in notification no. 21/2002 Cus(Sl. 313) dated 1.3.2002 covers only hand held mobile phones working on cellular technology. This notification does not cover either fixed wireless terminals or fixed wireless telephones working on cellular technology.
In view of the above, it is clarified that no customs duty or anti-dumping duty should be charged on the amount of Coke Breeze cleared from the factory. However, if the amount of coke breeze is more than 5%, the Assistant Commissioner/Deputy Commissioner concerned should enquire into it and take decision on merits.
The principal notification No.30/97-Customs dated, the 1st April, 1997 was published in the Gazette of India, Extraordinary vide GSR 186 (E) dated, the 1st April, 1997 and was lastly amended by Notification No.125/2002-Customs vide GSR 760(E) dated, the 12th November, 2002.
In exercise of the powers conferred by rule 3, read with rule 4 of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), number 26/2003-Customs(N.T.), dated the 1st April, 2003, namely.
