Sixth Schedule amendment expands exempted entities and adds institutional exemptions for renovation and transit project purchases.
Amendment to the Sixth Schedule inserts Tanzania and certain international organisations as exempt or specially treated entries, with specified sub-entries deemed effective retrospectively from 7 October 2005. It also adds immediate exemptions for the Constitution Club for renovation and up gradation purchases and for the Metro Rail Corporation for purchases related to its mass transit project, the latter subject to a temporal limitation, by notification under executive powers of the Lt. Governor.

Works contract valuation rules: define taxable turnover, deduction percentages and prescribed compliance steps for tax reporting.
Valuation of works contracts is fixed at the time of transfer of property in goods and excludes charges for labour, services and cost of land (in civil works) where supported by records; specified categories of labour and service charges are listed and a table prescribes percentage presumptive deductions when not ascertainable. For civil contracts, prescribed presumptive percentages apply for land cost and pro rata formulas govern partial transfers; tax is payable by the contractor when property in goods is transferred. Procedural changes prescribe forms, timelines for deposit intimation, refund disbursement options, and other filing timeframes.

Anti-dumping duty on cellophane transparent film confirmed; provisional duty converted to definitive and payable in Indian currency.
Imposition of anti-dumping duty on Cellophane Transparent Film from the People's Republic of China is affirmed following findings of dumping and material injury; the Central Government, under section 9A and relevant rules, prescribes specified duties per kilogram in US dollars, makes the duty effective from the provisional duty date and payable in Indian currency, and directs exchange rate determination by separate Customs Act notifications with the bill of entry date as the relevant date.

Amendment to anti dumping notification: substitution of operative date alters temporal applicability of duties under Customs Tariff Act.
The Central Government, exercising powers under section 9A of the Customs Tariff Act and relevant anti dumping rules, substitutes in paragraph 2 of Notification No. 120/2002 Customs the figures, letters and word '11th January, 2002' with '11th February, 2002', thereby correcting the operative date referenced in the prior notification.

Corporate name correction: amended notification replaces an incorrectly printed company name with its accurate registered form in the Gazette.
Correction to the cited Gazette notification directs that the name printed as "Global Cricket Corporation Pvt. Limited" be read and recorded as Global Cricket Corporation Pte. Limited in the official notification.

Concessional duty restriction on palm oil imports implemented, limiting eligibility after an announced cutoff date under customs amendment.
The Central Government, invoking the power under section 25(1) of the Customs Act, 1962, by Notification No.92/2006-Customs inserted clause (i) in the proviso to the preamble of Notification No.21/2002-Customs to apply concessional duty only to the goods specified at serial numbers 34 and 434 of the Table on or after the first day of November, 2006.

Special Economic Zone designation at Adityapur enables establishment of automobile and components SEZ under SEZ Act provisions.
Notification designates specified parcels at Adityapur, Jharkhand, as a Special Economic Zone for automobiles and components, based on prior Board of Approval sanction, possession of land by Adityapur Industrial Area Development Authority, and grant of a letter of approval; effected under powers of the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006, and accompanied by a schedule listing khata and plot identifiers with areas and a grand total.

Appointment of special adjudicator: Commissioner of Customs, Goa authorised to adjudicate specified Show Cause Notice matters.
The Central Board of Excise and Customs authorises the Commissioner of Customs, Goa to exercise statutory adjudicatory powers and to act as the Commissioner of Customs, Port Imports, Chennai and as the Commissioner of Central Excise, Goa solely for adjudicating the Show Cause Notice relating to M/s. Goyal Ispat Limited issued by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.

Special adjudicator appointment authorizes a Commissioner of Customs to adjudicate specific show cause notices under customs law.
The Central Board of Excise and Customs delegates adjudicatory authority to the Commissioner of Customs, Goa, authorising him to act as specified Commissioners for the sole purpose of adjudicating matters arising from show cause notices issued in relation to M/s. Sharma Alloys (India) Limited and others, thereby effecting a cross-jurisdictional assignment of adjudicatory responsibility for those notices.

Appointment of Special Adjudicator authorises a designated customs commissioner to adjudicate specified show cause proceedings.
The Central Board of Excise and Customs appoints and authorises the Commissioner of Customs, Goa to exercise the powers and duties of the relevant customs and central excise commissioners solely for adjudicating two specified show cause notices issued to M/s Rumka Steels Limited by the Directorate of Revenue Intelligence, thereby centralising responsibility for receiving, hearing and determining those specific proceedings.

Appointment of special adjudicator authorises Commissioner of Customs Goa to adjudicate specified show cause notices issued by revenue intelligence.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Goa to exercise the powers and duties of specified Commissioners for the sole purpose of adjudicating show cause notices issued in relation to M/s. Twenty First Century Wire Rods Limited and others arising from a Directorate of Revenue Intelligence investigation dated 31st May, 2006, with the appointment effected by official notification.

Appointment of Adjudicating Authority: Commissioner of Customs Amritsar authorised to adjudicate DRI show cause notice.
The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Amritsar as an officer of Customs and authorises him to exercise the powers and discharge the duties of the Commissioner of Customs (Export Promotion), Nhava Sheva and the Commissioner of Customs, Kolkata for adjudicating the show cause notice issued by the Directorate of Revenue Intelligence, Ludhiana Regional Unit to M/s. Shital Fibers Limited and others.

Special adjudicator appointment authorizes a customs commissioner to adjudicate specified DRI-issued show-cause proceedings.
The Central Board of Excise and Customs, invoking section 4(1) and section 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Tuticorin, and authorizes him to exercise and discharge the powers and duties of specified customs posts for the limited purpose of adjudicating show-cause notices arising from a Directorate of Revenue Intelligence investigation.

Appointment of special adjudicators to adjudicate show-cause proceedings under the Customs Act for a specified investigation.
The Central Board of Excise and Customs, under section 4(1) and section 5(1) of the Customs Act, appoints the Commissioner of Customs, Amritsar, to act as the Commissioners of Customs for two specified ports for the purpose of adjudicating matters relating to the show-cause notice issued to M/s. King Exports and others by the Directorate of Revenue Intelligence, Ludhiana, as identified by the cited file reference and date.

Appointment of Adjudicating Authority to exercise Commissioner-level powers for adjudication of specified show cause notices issued by a central agency.
The Central Board authorises the Commissioner of Customs (Port), Kolkata to exercise the powers and discharge the duties of the Commissioner of Customs, Bangalore solely for adjudicating specified show-cause notices issued in relation to the listed importers, effecting a targeted delegation of adjudication authority under the Customs Act.

Appointment of Special Adjudicator authorises an adjudicator to exercise customs adjudication powers in specified show cause matters.
Authorises the Commissioner of Central Excise (Adjudication), Bangalore as a special adjudicator empowered to exercise the powers and discharge the duties of the Commissioner of Customs, Bangalore in respect of the specific show cause notices and matters identified in the Table, each entry listing the party, address and corresponding show cause notice reference for adjudication.

Venture capital fund fee amendment updates application and registration charges under SEBI regulation, effective on Gazette publication.
Amendment under section 30 substitutes Part A of the Second Schedule to the Venture Capital Funds Regulations, prescribing specified application and registration fees; the amendment takes effect on publication in the Official Gazette.

Fee revision for foreign venture capital investor registration: sets application and registration fees and effective on Gazette publication.
The amendment substitutes Part A of the Second Schedule to the principal Regulations, prescribing an application fee and a registration fee for foreign venture capital investors, and provides that the Regulations come into force upon publication in the Official Gazette.

Section 35AC exemption extended for eligible school construction and running project by Dalmia Shiksha Pratisthan.
The Central Government, under the Explanation to section 35AC of the Income-tax Act, specifies the construction and running of schools (including cost of vehicles) in thirty villages of Sundergarh District by Dalmia Shiksha Pratisthan as an eligible project and extends that specification for a further three-year period commencing with the stated financial year, on the recommendation of the National Committee and without any change to the approved project cost.

Exemption under section 35AC: eligible plastic waste recycling project's tax exempt status extended and address amended.
The Central Government re specifies the project for Recycle Recover Reuse of plastic waste carried out by Indian Centre for Plastics in the Environment as an eligible project under section 35AC, extending its eligibility for a further three year period commencing with financial year 2006 07 without change in the approved project cost, and substitutes the institution's address in the earlier notification following a recommendation under rule 11M(5) of the Income tax Rules, 1962.