Rescission of exemption notification: government revokes earlier central excise tariff exemption under rule authority, terminating its effect.
The Central Government rescinds the earlier tariff exemption by revoking Notification No. 213/83-Central Excises dated 5th August, 1983, exercising powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, as recorded in Notification No. 189/86-C.E. dated 4th March, 1986.

Approval under section 35CCB grants tax-recognised status to conservation programmes, subject to annual reports and audited accounts.
The Institute of Human Ecosystem, Chatterjee International, is approved under the prescribed authority for purposes of section 35CCB for specified conservation programmes for three years from 1 December 1985, subject to maintaining a separate donation account, furnishing annual progress reports to the prescribed authority by 30 June, submitting audited annual accounts with total income and liabilities to the prescribed authority and the Commissioner by 30 June, and continued satisfaction of the prescribed authority which may withdraw approval retrospectively.

Section 80G notification: Sri Athmanathasamy Temple designated a place of public worship renowned in Tamil Nadu.
Notification under sub section (2)(b) of section 80G designates Sri Athmanathasamy Temple at Thirupperunthurai as a place of public worship of renown throughout the State of Tamil Nadu, recognising the temple for the statutory classification under the Income tax Act notification regime.

Section 80G notification: Sri Valleeswarar Temple at Mylapore notified as a place of historic importance under law.
Central Government notification under the Income-tax Act designates The Sri Valleeswarar Temple/Devasthanam at Mylapore, Madras as a place of historic importance, identifying the temple by name and locality and citing the enabling statutory power as the basis for the formal designation.

Tax exemption notification: association recognised under section 10(23C)(v), confirming charitable status for specified assessment years.
The Central Government, exercising the power under section 10(23C)(v) of the Income-tax Act, notified Sri Sri Thakur Ramchandra Dev Association (Regd.) as eligible for the tax treatment under that provision for the specified assessment years, serving as formal recognition of the association's status by administrative notification.

Excise duty exemption for specified goods limits leviable duty to prescribed tariff rates, subject to stated conditions.
Exemption from excise duty is granted for specified goods under listed tariff headings, limiting duty to the amount calculated at the Table rates and subject to any conditions set out for each entry; the Table specifies headings, descriptions, the rate benchmark (including references to duties on corresponding yarns or fabrics) and any particular conditions such as marking requirements.

Customs exemption amendment removes a specified machine entry from Notification 40/78, altering eligibility under tariff concessions.
Amendment under the Customs Act, 1962 exercises section 25(1) powers to alter Notification No. 40/78 Customs by omitting Sl. No. 24 and its entry from the Table, thereby removing the specified machine exemption from that notification.

Customs tariff amendment sets basic rates for certain GATT bound parts and accessories at ad valorem duty.
The Central Government amends Notification No. 69/86 Customs by omitting one sub entry and inserting new tariff lines for specified GATT bound articles: a new entry for parts and accessories under the pertinent heading and a substituted entry designating microtomes, their parts and accessories. Each of these inserted and substituted items is assigned the prescribed basic rate on an ad valorem basis.

Rescission of customs exemption notifications: multiple earlier exemption notifications withdrawn under statutory Customs Act powers.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 43 of the Finance Act, 1985, declares it necessary in the public interest to rescind specified miscellaneous customs exemption notifications and lists the notification numbers and dates withdrawn.

Exemption from auxiliary duty suspends customs levy on First Schedule goods for the March 1986 period under statutory authority.
Exemption is granted from the auxiliary duty of customs on goods specified in the First Schedule to the Customs Tariff Act, 1975, under powers of section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985. The exemption removes the levy chargeable under subsection (1) of section 43 of the Finance Act for the period commencing 1 March 1986 and ending 31 March 1986.

Customs exemption for component parts aligns auxiliary duty with that on the complete article, subject to administrative proof.
Exempts auxiliary customs duty on component parts under Chapters 84 and 85 when imported for initial setting up, assembly or manufacture of specified articles listed in the Table, but only to the extent the duty on parts exceeds the duty on the complete article; importers must satisfy the Assistant Collector that the parts are so required and comply with conditions in Notification No. 155/86-Customs.

Auxiliary duty exemption for medical equipment parts: excess duty waived if imported for manufacture and duly proven, subject to conditions.
Component parts (with specified exclusions) imported for manufacture of electronic medical equipment are exempt from auxiliary customs duty to the extent the duty exceeds the amount calculated at the rate applicable to the completed equipment, provided the importer proves to the Assistant Collector of Customs that the parts are required for such manufacture and complies with conditions of the referenced notification and relevant tariff notifications.

Customs exemption for imported cinematograph films limits auxiliary duty to value components of print cost, freight and insurance.
Exemption limits auxiliary customs duty on imported exposed cinematograph films by restricting the taxable value to the cost of the print and the freight and insurance charges incurred in respect of that print, thereby excluding other value components when computing the auxiliary duty payable.

Auxiliary customs duty exemption for simulator aircraft parts limits additional duty to the rate applicable to aeroplane parts.
Component parts of simulators of aeroplanes and other aircrafts, when imported and falling within the relevant tariff chapter, are exempted from that portion of the auxiliary customs duty in excess of the amount calculated at the rate leviable on component parts of aeroplanes or other aircrafts, such exemption being subject to the rate and any relevant notification in force under the Finance Bill and customs law.

Partial exemption from auxiliary duty for specified notified goods, capped relative to value and subject to original exemption conditions.
The Central Government exempts goods already partially or wholly exempt from customs duty by specified notifications from auxiliary duty to the extent that such auxiliary duty exceeds an amount computed at a fixed proportion of the goods' value as determined under applicable value-determination rules; the exemption remains subject to any conditions attached to the original exemption notifications listed in the Schedule.

Concessional auxiliary duty: specified imports exempted from auxiliary duty exceeding a capped share of their value on import.
Exemption from auxiliary customs duty is granted for specified imports where duty exceeding a capped proportion of the goods' value would otherwise be leviable. The Central Government, relying on statutory and provisional Finance Bill authority, lists eligible goods by tariff Chapter and detailed descriptions, with certain sub heading and parts exclusions, thereby defining which industrial inputs and capital goods qualify for the concessional auxiliary duty treatment at import.

Exemption from auxiliary customs duty: goods already exempt from basic customs duty gain auxiliary-duty waiver, subject to original conditions.
The Central Government exempts from the whole of the auxiliary duty of customs goods that are partially or wholly exempt from the basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the prior notifications listed in the Schedule, and the exemption is subject to any conditions attached to those original notifications.

Exemption from auxiliary duty: specified imported goods are relieved from auxiliary customs duty under Finance Bill provisions.
The Central Government exempts the goods specified in the annexed Table, mapped to Chapters of the Customs Tariff, from the whole of the auxiliary customs duty leviable under the Finance Bill when imported into India; the notification lists detailed commodity categories and specific subheadings and supplies technical definitions and tests for classification of various fuel and oil products to determine coverage of the exemption.

Excise duty cap for recycled polyester fibre permits limited liability and requires manufacture from specified waste materials.
Exemption applies to polyester fibre manufactured in India by recycling wastes under Chapters 54 or 55, limiting excise liability to an amount calculated at a fixed rate per kilogram and making recycling from specified wastes a precondition. Any duty levied is apportioned between the Central Excises and Salt Act and the Additional Duties of Excise (Textiles and Textile Articles) Act in a specified ratio, and the notification is limited to a stated expiry date.

Rescission of central excise notifications under rule 8(1) withdraws specified prior miscellaneous exemption notifications.
The Central Government, exercising power under sub rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds twelve earlier Central Excise notifications that had conferred miscellaneous exemptions, identifying each notification by its original designation and withdrawing those instruments from effect.