Auxiliary duty amendment removes and inserts tariff entries under customs notification, using Customs Act and Finance Act powers.
Amendment to auxiliary duty tariff entries by Notification No. 523/86-Cus exercises powers under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (4) of section 49 of the Finance Act, 1986 to omit Serial No. 56 from the Schedule to Notification No. 314/86-Customs and to insert a new Serial No. 75 identified as No. 522/86-Customs after Serial No. 74.

Customs exemption for imported steel used in fuel-efficient vehicle body panels, conditional on certification and use verification.
Exemption under section 66 exempts imported steel sheets and blanks in Chapters 72 or 73 when used to manufacture body panels of fuel-efficient motor cars or vans (engine capacity not exceeding 1000 cc) from customs duty in excess of 25% ad valorem and from additional duty under section 3, subject to certificate-based approval by industrial authorities, post-import use verification by Central Excise, exclusion of waste from exemption with duty payable, prescribed fuel-efficiency testing protocols, and specified definitions; effective until 30 June 1987.

Customs exemption caps assessable duty on propylene co-polymers at a specified ad valorem rate until notification expiry.
Imported propylene co-polymers are exempted from customs duty to the extent that duty does not exceed the ad valorem rate specified in the notification; the exemption applies to goods classified as propylene co-polymers and is subject to the period of operation stated in the notification.

Customs exemption increase raises ad valorem relief and extends notification expiry for commercial vehicle components.
Amendment to a customs exemption notification increases the ad valorem relief for components of commercial vehicles to 50 per cent ad valorem and extends the notification's expiry to the 31st day of December, 1987, effected by substituting the opening paragraph and paragraph 2 of the earlier notification under powers conferred by the Customs Act.

Auxiliary duty amendment removes a schedule entry, modifying exemption notifications under Customs Act and Finance Act powers.
The Central Government, invoking powers under the Customs Act and the Finance Act, amends Notification No. 314/86-Customs by omitting Serial No. 1 and its corresponding entry from the Schedule to that notification, thereby removing the specified exemption entry relating to auxiliary duty.

Tariff amendment substitutes specified sub-heading references in excise notification, altering classification of man-made fibres and tops.
Exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 44/80-Central Excises by substituting, in proviso clause (a), the previously listed sub-heading references with the newly specified sub-heading and heading references, thereby altering the tariff citations applicable to man-made fibres and tops.

Exemption period extension for polyvinyl alcohol under central excise rules extends the statutory expiry to a later date.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, issued Notification No. 475/86 C.E. dated 31 12 1986 to amend Notification No. 185/83 Central Excises by substituting the expiry date in paragraph 2-thereby extending the temporary exemption period applicable to polyvinyl alcohol by replacing the earlier cutoff date with a later one.

Notification under section 80G designates a place of public worship of renown, creating statutory recognition across Kerala.
Notification under clause (b) of sub section (2) of section 80G designates The Thrikkakara Kshetra Kshema Samithi, Cochin as a place of public worship of renown throughout the State of Kerala, issued by the Central Government by S.O.517 dated 30 12 1986 formalising statutory recognition under the Income tax Act, 1961.

Amendment to customs exemption schedule omits one serial entry and inserts four notification references altering auxiliary duty coverage.
The Central Government, under sub-section (1) of section 25 of the Customs Act read with sub-section (4) of section 49 of the Finance Act, amends Notification No. 312/86-Customs by omitting Serial No. 157 from the Schedule and inserting after Serial No. 284 four new entries (Notifications Nos. 513/86, 514/86, 515/86 and 516/86, all dated 30-12-1986) to alter the roster of miscellaneous exemption notifications relating to auxiliary duty.

Customs exemption certification now requires a Deputy Secretary's certificate for petroleum-sector imports and extends exemption timelines.
Amendments require production of a certificate from an officer not below the rank of Deputy Secretary in the petroleum ministry confirming that imported goods are required for petroleum operations or to be supplied against a global tender for a specified project; they also alter the list of oil-sector beneficiary undertakings, substitute and omit specified clauses, and extend the expiry dates of the time-limited customs exemptions.

Customs exemption for offshore oil exploration imports subject to certification and non manufacture conditions under customs law.
Exemption from customs duty is provided for goods imported in connection with off shore oil exploration or exploitation, subject to two conditions: a government certificate confirming the goods are required for and will be used in off shore exploration or exploitation, and a technical certificate certifying the goods are not manufactured in India.

Exemption for onshore oil exploration imports: customs duty above prescribed ad valorem rate waived subject to government and technical certification.
Exemption for goods imported for onshore oil exploration or exploitation relieves importers from customs duty exceeding a prescribed ad valorem rate and any additional customs duty, conditional on (i) a ministry certificate confirming the goods' type and intended use for onshore exploration or exploitation and (ii) a technical authority certificate that the goods are not manufactured in the domestic market; the exemption is issued under statutory power and is subject to a specified temporal limit.

Customs exemption for pipeline project permits reduced customs duty for imported project goods subject to certification and manufacture in India checks.
Exemption limits the basic customs duty on goods imported by the Gas Authority of India Limited for the H B J gas pipeline project to an amount calculated at 25% ad valorem and exempts the additional duty under section 3, subject to (i) a Deputy Secretary level certificate from the Ministry of Petroleum and Natural Gas that the goods are required and will be used for the project, and (ii) a Directorate General of Technical Development certificate that the goods are not manufactured in India; the exemption was in force until 31 March 1988 and later rescinded.

Customs duty exemption for inputs to oil sector suppliers subject to licensing, bond and evidence requirements.
Exemption limits customs duty on imported raw materials and components for manufacture of goods to be supplied to designated oil sector purchasers to the amount calculated at 25 per cent ad valorem and exempts the additional duty under section 3, subject to conditions: import under a licensed canalising agency with specified endorsements on description, quality, value and quantities; execution of a bond securing payment of duty differences if materials are not used as authorised; and production of evidence satisfactory to the licensing authority to discharge customs liability and licence obligations.

Excise exemption for capital goods for export-oriented undertakings limited to duty exceeding a specified ad valorem rate.
The notification amends para 2 to expand beneficiary entities to include Oil India Limited and the Gas Authority of India Limited, and substitutes the full exemption with a partial exemption under section 3 of the Central Excises and Salt Act, 1944 such that goods shall be exempt only to the extent that the duty exceeds the amount calculated at the rate of 15 per cent ad valorem.

Excise exemption for goods supplied to oil sector entities conditioned on certificate of use for exploration or HBJ project.
Exempts specified tariff goods supplied to oil sector entities from excise duty in excess of an ad valorem cap, subject to production of a purchaser's certificate that the goods are required for oil exploration/exploitation or the Hazira Bijapur Jagdishpur Project, furnishing of evidence for verification by the proper officer, and adherence to the procedure in Chapter X of the Central Excise Rules, 1944.

Excise filing deadlines revised: duplicate gate-pass submissions now required on staggered monthly cut-offs with account summaries.
The amendment shortens prescribed timelines from seven days to five days in Rule 54 and Rule 173G(3), inserts a new periodic filing obligation in Rule 173G requiring assessees to file duplicate gate-pass copies on staggered monthly cut-offs (first ten days by the twelfth, next ten days by the twenty-second, remaining days by the fifth of the following month) together with a covering list showing gate pass serial numbers and opening, credit, debit and closing balances in the account current and in the account maintained in Form RG 23A Part II.

Tax exemption under section 10(23C)(v) granted to Shri Badrinath Kedarnath Temple Committee for specified assessment years.
Notification grants Shri Badrinath Kedarnath Temple Committee recognition under section 10(23C)(v) of the Income-tax Act, notifying it for the purpose of that clause for specified assessment years and recording the statutory basis and scope of the recognition.

Tax exemption under section 10(23C)(v) notified; Shri Sanatan Dharam Sabha Lakshmi Narain Temple Trust recognised for specified assessment years.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Sanatan Dharam Sabha Lakshmi Narain Temple Trust, New Delhi, as qualifying under that clause for the assessment years 1984 85 and 1985 86.

Approval under Section 35(1)(ii): research institution recognition granted subject to separate research accounts and prescribed annual filings.
Approval is granted to Sur Smarak Mandal as a research Institution under the Income tax Act subject to maintaining separate research accounts, filing annual returns of research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June, and applying for extension to the tax board three months before approval expiry.