Warehousing station designation enables export oriented units to establish under customs authority powers for trade facilitation.
Designation under section 9 of the Customs Act declares Village Chavara in Karungappally Taluk, Quilon District, Kerala to be a warehousing station, authorizing the location to host export oriented units and facilitate warehousing infrastructure for export purposes.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited returns and renewal application.
Approval under section 35(1)(ii) was granted to Lokmanya Medical Research Centre, Pune, subject to maintaining separate research accounts, filing annual returns of scientific research by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying for renewal three months before expiry.

Auxiliary duty amendment: a specified Schedule entry in a customs exemption notification has been omitted, altering tariff scope.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by omitting Serial Number 296 and the corresponding entry from the Schedule to that notification, thereby deleting that specific Schedule item from the exemption/auxiliary duty framework.

Customs tariff amendment reduces the ad valorem component and extends notification validity, altering the import duty structure.
Amendment to a customs notification modifies the import duty composition for styrene by substituting the existing ad valorem component with a lower ad valorem rate while retaining the specified per tonne specific duty, and substitutes a later terminal date to extend the notification's period of operation under powers conferred by the Customs Act.

Tariff exemption for imported copper goods reduces customs duty to specified rates under government notification.
Central Government exempts specified Chapter 74 copper goods from customs duty in excess of prescribed reduced rates under the Customs Act. The annexed table caps duty for copper matte and master alloys, unwrought copper, copper waste and scrap, copper rods, and copper wires, so that importers are liable only up to the stated rates.

Amendment to customs exemption increases threshold and removes paragraph in notification affecting wireless apparatus conditions.
Under the authority of sub-section (1) of section 25 of the Customs Act, 1962, the Government amends Notification No. 123/85-Cus. by substituting the monetary limit in condition (a) with a higher threshold and omitting paragraph 2 of that notification; other provisions remain unaffected.

Certification requirement for manufacturers: pre clearance and post receipt ISRO certificates to secure exemption for launch vehicle systems.
Amendment conditions the tariff exemption on two certificates from a designated scientific officer: a pre clearance certificate describing and quantifying each system or sub system and certifying intended use in a launch vehicle or specified satellite project, and a post clearance certificate, to be produced within five months (or an extended period allowed by the Assistant Collector), indicating receipt by the organisation and certifying actual use in the stated project.

Excise exemption for specified motor vehicles supplied to government for official defence purposes under Central Excise rules.
The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, grants an excise exemption for Kolos Tatra Model 815 and Model HDT-45 motor vehicles under Chapter 87, exempting them from the whole duty of excise when manufactured by M/s. Bharat Earth Movers Limited and supplied to the Government of India for official purposes in the Ministry of Defence.

Exchange rate determination: prescribed currency conversion rates for stamp duty and customs valuation, effective under statutory authority.
Prescribes conversion rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act and for the purposes of section 14 of the Customs Act; the Central Government determines the rate of exchange for each listed foreign currency as the amount equivalent to Rs.100 set out in the Schedule, effective from the first day of January, 1988, and superseding the earlier notification.

Approval of research institution under section 35(1)(iii) enables tax-deduction eligibility subject to annual returns and audits.
Approval of the Indian Foundation for Development, Manipal, as an Institution for Income-tax research-related deduction benefits is subject to conditions: maintain a separate account for research funds; furnish annual research activity returns by 31st May; file audited accounts and balance-sheet with tax authorities by 30th June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Research Institution Approval requires annual scientific-activity returns, audited accounts submissions, and advance renewal applications to authorities.
Approval under section 35(1)(iii) has been granted to Gujarat Research Society for a limited period, subject to conditions: maintain separate accounts for scientific research, submit annual returns of research activities by 31 May, file audited annual accounts and balance-sheet with the prescribed authority, Central Board of Direct Taxes and the Commissioner by 30 June, and apply for extension at least three months before approval expiry.

Auxiliary duty amendment alters customs exemption schedule by omitting one entry and inserting a replacement entry.
The Central Government amends a prior customs notification by omitting a specified serial entry from the exemption Schedule and inserting a new serial entry after a designated item, thereby modifying the list of miscellaneous exemptions under the tariff through administrative deletion and substitution of Schedule entries under statutory delegated powers.

Customs exemption for specified leather industry inputs permits reduced duty on imported fat liquors and syntans.
Exempts specified inputs for the leather industry - synthetic fat liquors (including non-ionic fat liquors and mixtures) and syntans - from customs duty to the extent the duty exceeds a prescribed ad valorem ceiling when imported for use in leather manufacture, subject to tariff classification under Chapters 34 and 32 and exercised under the Customs Act.

Rate of exchange for Russian Rouble established; governs conversion into Indian currency for Customs purposes, effective immediately.
The Central Government, under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, supersedes a prior notification and prescribes the rate of exchange for converting one Russian Rouble into Indian currency for purposes of section 14; the prescribed exchange rate is effective from the date of this notification.

Notification under Section 10(23C)(iv): recognition granted to World Wildlife Fund India for tax exemption in the stated assessment year.
Notification under Section 10(23C)(iv) recognizes World Wildlife Fund India, Bombay as an institution covered by that clause for tax treatment, applying for the specified assessment year and thereby establishing its eligibility for benefits under the provision as recorded in the official notification.

Customs tariff amendment updates the exempted machinery description to specify hydraulic/pneumatic sammying and setting machines.
The government amends the Table to Notification No. 42/78 Cus by substituting the existing Serial No. 13 entry with a new description specifying Hydraulic/Pneumatic Sammying and/or Setting Machine, thereby updating the tariff exemption schedule under the Customs Act.

Customs exemption limited to duty above an ad valorem threshold, validity extended under amended notification; expiry date prolonged.
The amendment narrows the customs exemption so that relief applies only to the portion of duty in excess of an ad valorem benchmark rather than to the whole duty; it also substitutes the prior expiry date with a new later date, effected under the executive power in section 25(1) of the Customs Act, 1962.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application before expiry.
Approval is granted to The Kamayani Udyog Kendra Society as a recognized research institution under the tax framework, subject to conditions: maintain a separate account for research receipts; file prescribed annual returns of research activities by the annual deadline; submit audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the central tax board and the relevant tax commissioner by the annual submission date; and apply to the central tax board for extension before approval expiry.

Surcharge on income-tax increases TDS and advance tax liabilities, with prescribed payment deadlines and transitional rules.
Imposes a surcharge at five per cent on tax deducted at source in contract payments and on advance tax computed for specified taxable income; amends the First Schedule to add a five per cent surcharge on income-tax above a threshold with a non-resident exemption; prescribes commencement, payment deadlines for surcharge on particular advance tax instalments, and repeals the prior Ordinance while saving actions taken under it.

Approval under Section 35(1)(iii): institutional research status granted subject to annual returns, audited accounts, and renewal application.
Approval under Section 35(1)(iii) is granted to the Indian Institution of Management, Bangalore, effective 1 4 1987 to 31 3 1988, conditional on maintaining separate research accounts; furnishing annual research returns by 31 May; submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the tax board and Commissioner; and applying for extension at least three months before expiry.