Cenvat credit eligibility expanded to include supplies to SEZ units and developers for authorized operations.
The amendment to the CENVAT Credit Rules, 2004 substitutes clause (i) of rule 6(6) to treat goods cleared to a unit in a special economic zone or to a developer of a special economic zone for their authorized operations as eligible for Cenvat credit, thereby bringing such clearances within the scope of admissible credits under the rules, effective on publication in the Official Gazette.

Tariff value fixation for specified edible oils, brass scrap and poppy seeds updated under Customs Act powers notification.
Notification No. 141/2008 substitutes a revised Table in Notification No. 36/2001 Cus (N.T.), fixing US$ per metric tonne tariff values under sub section (2) of section 14 of the Customs Act for specified goods. The amendment preserves existing values for listed edible oils and sets tariff values for Brass Scrap (all grades) and Poppy Seeds as the operative import valuation figures.

Anti-dumping duty continuation on Flexible Slabstock Polyol imports from specified countries under the Customs Tariff Act.
Anti-dumping duties on imports of Flexible Slabstock Polyol from the People's Republic of China, Republic of Korea, Chinese Taipei and Brazil are continued by amendment to the existing notification, inserting a clause that the notification shall remain in force through the extended period unless revoked earlier; the Central Government acted under the Customs Tariff Act and the statutory review procedure to effect this extension.

Scientific research association approval requires audited accounts and donation reporting to maintain tax recognition under prescribed compliance conditions
Approval is granted to Centre for Materials for Electronics Technology, Pune, as a scientific research association subject to conditions: its sole objective must be scientific research carried out by the organization itself; it must maintain books of account, obtain an audit by a qualified accountant and furnish the auditor's report to the tax authority by the return due date; and it must maintain a separately certified statement of donations received and amounts applied to scientific research to accompany the audit report. Approval may be withdrawn for failures to maintain records, furnish reports, or for cessation or lack of genuine research activity.

Import policy amendment for new vehicles exempts high-value large-engine imports from country-of-manufacture rule and limits ports.
The import policy amendment exempts new high-value, large-engine vehicles from the country-of-manufacture import requirement under the specified import licensing provision, while preserving the licensing framework. It also restricts permitted entry to a specified list of customs ports and a designated air cargo facility, concentrating imports of new vehicles at those named locations.

Exchange rate determination for customs conversions prescribes distinct import and export currency rates effective from January first.
Determination under the Customs law prescribes distinct rupee conversion rates for specified foreign currencies for imported and exported goods, effective 1 January 2009, superseding the prior notification. Schedule I lists per unit rupee equivalents for eleven named currencies with separate import and export rates; Schedule II sets the rupee equivalent for one hundred units of Japanese Yen with separate import and export entries. The notification exercises the Board's authority to fix exchange rates for customs conversion and related compliance.

Anti-dumping duty on caustic soda imposed, reference prices determine payable duty and calculation rules apply.
The Central Government has imposed an anti-dumping duty on Sodium Hydroxide (caustic soda lye and solid/flakes) from the People's Republic of China and Korea ROK, pursuant to review findings of dumping, injury and likelihood of recurrence. The notification sets duty by reference to specified reference prices in US dollars per dry metric tonne and prescribes that payable duty equals the difference between those reference prices and the assessable landed value. The duty is effective for five years and the applicable rate of exchange is as notified under the Customs Act for the bill of entry date.

Special Economic Zone designation treated as Inland Container Depot under Customs Act, enabling customs status for the textile SEZ.
The central government, by notification under the Special Economic Zones statutory framework, designates the textile Sector SEZ at Pohi, Butibori Industrial Area, Nagpur, as a Special Economic Zone and declares it to be deemed an Inland Container Depot for purposes of the Customs Act, fixing an effective date from which the SEZ attains the customs status and identifying the promoting entity for the facility.

Approval Committee for SEZ constituted: prescribes statutory composition and representation for textile sector SEZ governance.
Constitutes an Approval Committee for the textile sector Special Economic Zone at Pohi, Nagpur, under the Special Economic Zones Act, naming M/s. Maharashtra Industrial Development Corporation as Developer. Specifies Committee composition: Development Commissioner of the SEZ as Chairperson (ex officio); ex officio representatives from commerce, foreign trade, customs/central excise, income tax, and banking; two state nominated senior officers; and a Developer representative as special invitee. Provides that a Joint Development Commissioner may represent the Chairperson in his absence.

Special Economic Zone designation for textile sector at Butibori notified, prescribing specified village survey parcels and area under SEZ Act.
A sector-specific Special Economic Zone for the textile sector at village Pohi, Butibori Industrial Area, Nagpur is notified under the Special Economic Zones Act, 2005 and SEZ Rules, 2006. The Central Government, having granted approval under Section 3, declares the listed survey/gut numbers as an SEZ for development, operation and maintenance, aggregating to 147.04 hectares.

Approval Committee for Special Economic Zone constituted under Section 13 to oversee sector-specific aerospace and precision engineering SEZ.
Constitution of an Approval Committee under Section 13 of the Special Economic Zones Act, 2005 for a sector specific SEZ in aerospace and precision engineering, naming the Development Commissioner of Visakhapatnam SEZ as Chairperson and specifying ex officio central and state government members, nominated officers, a Developer representative as special invitee, and a substitution provision for the Chairperson by an officer not below Joint Development Commissioner.

Deeming of Special Economic Zone as Inland Container Depot enables sector-specific SEZ for aerospace and precision engineering to have ICD
The Central Government, under sub section (2) of section 53 of the Special Economic Zones Act, 2005, appoints 24 December 2008 as the date from which the sector specific Special Economic Zone for aerospace and precision engineering at Aditya Nagar proposed to be developed by Andhra Pradesh Industrial Infrastructure Corporation shall be deemed to be an Inland Container Depot under section 7 of the Customs Act, 1962.

Special Economic Zone notification: aerospace and precision engineering zone designated at Adhibatla after statutory approval under SEZ Act.
Government notification declares a Special Economic Zone for aerospace and precision engineering at Adhibatla following grant of approval to APIIC and satisfaction of statutory requirements, and notifies survey numbers 656 A and AA (101.17 hectares) as the designated SEZ area under the SEZ regulatory framework.

Registrar examination of electronic company filings requires notices, rectification, labeling as defective or invalid, and compliance timelines.
The regulations require the Registrar to examine all electronic applications and e Forms filed on the Ministry website, notify filers electronically (or by post if e mail is unavailable) of defects or requests for further information, allow prescribed time for rectification or resubmission, and where defects remain unremedied, to label or treat filings as "defective" or "invalid" with the consequence that invalid documents may only be corrected by fresh filing with applicable fees.

Addendum filing mechanism: Form 67 requires defects or further information for electronically filed company forms to be furnished as an addendum.
Amendment inserts Rule 20A(3) and Form 67 to require that any further information called for for electronically filed applications, e-Forms or documents with the Ministry of Corporate Affairs be furnished as an addendum in Form No. 67, effective 15-2-2009. Form 67 prescribes identification of the original filing (SRN, date, form number, CIN/FCRN, GLN), company and filer particulars, details of defects and rectification, provision for up to five attachments, verification and digital-signature requirements, and signatory categories including directors, authorised representatives and specified practising professionals.

Registrar examination of electronic filings requires notice for defects and may label unrectified filings invalid, triggering fresh filing.
The Registrar shall examine or cause to be examined all electronic applications, e-Forms and documents filed on the MCA website, notify defects or requests for further information by website posting and e-mail or post, and preserve records of such intimations. Filers are given a fixed opportunity to rectify defects or re-submit; failure to do so permits the Registrar to reject or label filings "invalid". Informational e-Forms under the Straight Through Process may be examined anytime and defective STP filings must be re-filed with applicable fees. Invalid filings may be cured only by fresh filing with payment of fees.

Ethanol blended petrol exemption applies when blend composition meets required petrol ethanol ratio and BIS specification.
Amends Notification No. 4/2006 to impose an effective rate of duty on Cement Clinker (2523 10 00) at the specified per tonne levy and to insert an exemption for ethanol blended petrol (heading 2710) where both motor spirit and ethanol have paid the appropriate duties of excise and the blend conforms to Bureau of Indian Standards specification 2796; the Explanation defines "appropriate duties of excise" to include duties under the Central Excise Tariff Act and specified additional and special additional excise duties, read with relevant exemption notifications.

Ethanol blended petrol exemption: fuel meeting specified motor spirit and ethanol composition and BIS standards exempted from central excise duty.
Amendment inserts an exemption for ethanol blended petrol that conforms to Bureau of Indian Standards specification 2796, explaining that "appropriate duties of excise" means duties under the First and Second Schedules to the Central Excise Tariff Act and specified additional and special additional duties, read with any relevant exemption notification; the duty rate for the specified ethanol blended petrol is set to Nil.

Excise exemption for ethanol-blended petrol conditional on payment of appropriate duties and compliance with standards.
Exempts from the additional duty of excise a petrol blend of 90% motor spirit and 10% ethanol where appropriate duties have been paid on both components and the blend conforms to Bureau of Indian Standards specification; defines "appropriate duties of excise" to include duties under the Central Excise Tariff schedules, the additional duty under the Finance (No.2) Act, 1998, and the special additional duty under the Finance Act, 2002, and equates "appropriate" central, State, Union territory and integrated taxes to the respective GST enactments.

Excise duty exemption for petrol used in ethanol-blended petrol where sale is between unrelated parties and price is sole consideration.
Exempts Motor Spirit manufactured and cleared from an oil refinery or registered warehouse from excise duty to the extent the duty exceeds what would have been leviable if sold by the manufacturer for delivery at or near removal, where the petrol is intended for ethanol blended petrol (ninety percent motor spirit and ten percent ethanol conforming to BIS 2796) and the manufacturer and buyer are not related with price as the sole consideration.