Extension of exemption validity for Antarctica expedition goods by substituting the prior notification's terminal date to a later date.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 13/85 Customs by substituting the terminal date in paragraph 2 to extend the operative period of the customs exemption for goods for the Antarctica expedition, without altering other terms of the original notification.

Auxiliary duty amendment inserts a new serial entry into the customs exemption notification, modifying Schedule to No.158/85.
The Central Government, under powers in the Customs Act and the Finance Act, amends Notification No. 158/85-Customs by inserting after Serial No. 250 a new Schedule entry as Serial No. 251 referencing Notification No. 376/85-Customs dated 31st December 1985, thereby modifying the list of exemption entries.

Customs exemption for imported match splints caps payable ad valorem duty, allowing limited tariff liability on entry.
The Central Government exempts imported match splints (undipped) used for match-making from so much of the customs duty specified in the tariff schedule as exceeds a capped ad valorem rate, thereby limiting the payable duty on such imports and relying on the statutory power to grant exemptions in the public interest.

Auxiliary duty amendment: central government omits the specified table entry from an exemption notification under statutory power.
The Central Government, under powers of the Customs Act and the Finance Act, issues Notification No. 375/85 Cus dated 31 12 1985 amending Notification No. 168/85 Customs by omitting Serial No. 5 and its entries from the Table, thereby deleting that specified table entry from the exemption schedule related to auxiliary duty.

Rescission of customs notification revokes earlier exemption under the Customs Act as necessary in the public interest.
The Central Government, invoking its statutory authority under the Customs Act and being satisfied that it is necessary in the public interest, rescinds Notification No. 150/83 Customs dated 19 May 1983 by issuing Notification No. 374/85 Cus dated 31 December 1985, thereby withdrawing the earlier miscellaneous exemption.

Customs duty rates revised for specific iron and steel sheet categories, allocating distinct ad valorem charges.
The notification substitutes the tariff Table for Heading 73.13, classifying goods into three categories and prescribing ad valorem duties: (1) all goods except specified sheets and plates, tin free coated steel sheets and galvanised sheets at 60 per cent ad valorem; (2) sheets and plates of iron or steel of thickness not exceeding 5 millimetres, excluding tin free coated and galvanised sheets, at 80 per cent ad valorem; and (3) goods under Heading 73.13(2) other than tin plate waste at 55 per cent ad valorem.

Extension of exemption period for Polyvinyl Alcohol: notification amends the expiry date under Central Excise rule authority.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 185/83 Central Excises by substituting the previously specified expiry date in paragraph 2 with a later date, thereby extending the period during which the miscellaneous exemption for Polyvinyl Alcohol (Tariff Item 15A) remains in effect.

Auxiliary duty amendment inserts a new serial entry into the customs exemption schedule, formally incorporating an additional notification.
Amendment inserts a new entry in the Schedule to Notification No. 158 Customs by adding a fresh serial entry that incorporates a further auxiliary duty exemption notification, enacted under delegated powers in the Customs Act and the Finance Act, thereby formally linking that notification into the existing schedule of miscellaneous exemption notifications.

Customs exemption for supplies to Indian Air Force aircraft for government use, subject to senior officer certification.
Exemption from customs duty and additional duty is granted for supplies from warehoused goods owned by a carrier to specified aircraft operated by the Indian Air Force for Government use, conditioned on certification by an officer not below the rank of Air Vice Marshal that the goods are required for the notification's purposes.

Exemption period extended for specified food products, postponing the prior notification expiry under Central Excise Rules.
An amendment substitutes the expiry date in paragraph 2 of Notification No. 34/83-Central Excises so as to extend the period of the exemption applicable to food products classified under Tariff Item 1B or 1C, effected by Notification No. 257/85-C.E.

Warehousing station designation enables customs warehousing regime for specified villages under statutory customs power notification.
Declaration designates the villages of Keelapattu and Nagarajakuppam in Nagari Mandalam, Chittoor District, Andhra Pradesh as warehousing stations, effected by Notification No. 368/85 under the statutory powers of the Customs Act to place those territorial locations within the customs warehousing regime.

Approval under section 35 research status requires separate accounts, annual audited returns, and timely renewal application.
Approval is granted to the Karnataka Institute of Applied Agricultural Research as an approved institution for research-related tax purposes, categorized as an "Association," subject to conditions: maintain a separate account for research receipts; submit annual research activity returns by 30th April; file audited annual accounts and balance-sheet with the prescribed authority and the Commissioner by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry.

Customs amendment expands warehousing, drawback, seizure disposal, and Board instruction powers under the customs law framework.
Amends the Customs Act, 1962 by extending warehousing and retention periods, revising drawback and export provisions, creating a disposal mechanism for seized perishable or hazardous goods, enlarging the scope of redemption fine liability, modifying Special Bench procedure, expanding the evidentiary definition of document, and authorising Board instructions for uniform customs administration.

Issue of summons: new rule requires written duplicate summons stating purpose, signed and sealed by issuing officer.
The amendment substitutes rule 204 to require that every summons under the Act be in writing and in duplicate, state the purpose for which it is issued, be signed by the issuing officer, and bear the officer's official seal, if any.

Exemption under section 10(23C)(iv) confirms notified tax-exempt status for a charitable society for specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, notifies Nilgiri Diocesan Society, Ootacamund as a notified institution for the purpose of that provision for the period covered by the assessment years 1980-81 to 1985-86, thereby formally recognising its status under the statutory exemption clause and defining the temporal scope of that recognition.

Charitable trust exemption under section 10(23C)(iv) recognised for Gita Bhawan Trust Society for specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, notifies that a registered charitable trust qualifies for the provision's tax-exempt status and specifies the assessment-year period during which the exemption applies, thereby formally recognising the trust's entitlement to tax treatment under that section.

Auxiliary duty amendment inserts a customs notification into the exemptions schedule, modifying the miscellaneous exemptions framework.
Auxiliary duty notification amends the customs exemption framework by inserting a new Serial entry into the Schedule to Notification No. 162/85 Customs, thereby adding a cross-reference to an additional customs notification and altering the set of instruments included within the miscellaneous exemption regime under statutory authority and public interest.

Customs exemption for fuel-efficient car components allows limited duty relief subject to manufacturer certification and prescribed tests.
Exemption permits imported components for fuel-efficient motor cars exceeding 1000 cc to attract customs duty only up to a prescribed ad valorem rate and exempts additional duty, provided the importer is the manufacturer and designated officers certify that the imports are for warranty coverage or after-sales service. A fuel-efficient motor car is defined by minimum fuel-consumption thresholds certified on the basis of tests by specified testing establishments; the notification prescribes payloads by capacity band, petrol octane limits, steady-speed test runs averaged over twenty runs and corrections to sea level and ambient temperature.

Customs exemption caps acetic acid import duty at a specified ad valorem rate, limiting excess duty on imports.
Acetic acid imported under the specified sub heading of Heading No. 29.01/45 is exempt from that portion of customs duty in the First Schedule which exceeds an amount calculated at the rate of 30 per cent ad valorem; the exemption is made under the statutory power in the Customs Act and is effective until 31 March 1986.

Exemption extension for soap tariff item extends the applicable period under central excise notification by amendment.
An amendment to Notification No. 24/75-Central Excises substitutes the terminal date in paragraph 2, thereby extending the exemption period for soap under Tariff Item 15 by replacing the previously specified expiry date with a later one pursuant to powers under the Central Excise Rules, 1944.