Central Excise exemption scope narrowed to specified marine-related tariff headings, replacing 'ocean-going vessels' in notifications.
The Government amends three Central Excise notifications by replacing references to "ocean-going vessels" with wording specifying goods falling under certain marine-related tariff headings, omitting an Explanation in one notification, and substituting a Schedule entry to list those tariff headings, while excluding floating or submersible drilling or production platforms where indicated.

Research institute approval requires separate research accounts, annual returns, audited accounts filing, and timely renewal application.
Approval is granted to Harilal Jechand Doshi Medical Research Foundation, Rajkot, as an approved institution for research-related tax purposes, subject to conditions: maintain a separate account for research funds; furnish annual returns of research activities to the prescribed authority by the annual deadline; submit audited annual accounts and balance sheet to the prescribed authority, the central tax board, and the concerned income-tax commissioner by the annual deadline; and apply for extension in advance of the approval's expiry.

Central Excise notification amendment: effective date postponed from October to November under authority of Central Excise Rules, 1944.
Substitutes the commencement date in paragraph 2 of Notification No. 190/87 Central Excises so that the notification takes effect on the first day of November, 1987 instead of the first day of October, 1987, pursuant to the powers under sub rule (1) of Rule 8 of the Central Excise Rules, 1944.

Income tax notification recognising Royal Commonwealth Society for the Blind under section 10(23C)(iv) for specified assessment years.
Central Government notification exercises powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act to recognise Royal Commonwealth Society for the Blind, Bombay as a notified charitable entity entitled to the statutory tax treatment under that clause for the specified assessment years.

Income-tax notification under section 10(23C)(iv) designates King George V Memorial, Bombay for specified assessment years.
Notification S.O.2964 dated 22-9-1987 exercises the Central Government's power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify "King George V Memorial, Bombay" for the purposes of that clause, specifying recognition for the assessment years 1986-87 to 1988-89.

Tax recognition under section 10(23C)(iv) confirms charitable status for a leprosy treatment and health education scheme.
Notification recognises the Greater Calcutta Leprosy Treatment & Health Education Scheme (GRECALTES) under clause (iv) of sub section (23C) of section 10 of the Income tax Act, conferring the statutory tax treatment associated with that clause for the stated assessment years by administrative notification of the scheme's charitable medical and health education activities.

Notification under section 10(23C)(v) grants income tax exemption to a notified charitable institution for specified assessment years.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Ramakrishna Tapovanam, Tiruchirapalli as recognized for the purpose of that clause and specifies the assessment years to which the notification applies, thereby effecting statutory recognition for income tax exemption purposes.

Tax exemption under section 10(23C)(v) notified for Jesuits of Santal Society for specified assessment years.
Central Government notifies Jesuits of Santal Society, Sahibganj as eligible under clause (v) of sub section (23C) of section 10 of the Income tax Act for tax exemption purposes for the assessment years 1983 84 to 1988 89, recording the official notification number and date for administrative reference.

Notification under section 10(23C)(iv) confirms Calcutta Pinjrapole Society's recognition for specified assessment years enabling tax exemption.
Notification under section 10(23C)(iv) records the Central Government's exercise of power to notify Calcutta Pinjrapole Society as recognised under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, and specifies that the recognition applies for the assessment years 1985-86 through 1988-89 by Notification No. S.O.107 dated 22-9-1987.

Customs amendment: insertion of a new schedule entry adding an exemption reference to Notification No.321/87 under Customs Act powers.
The Central Government, relying on section 25(1) of the Customs Act, 1962 and section 93(4) of the Finance Act, 1987, amends Notification No. 207/87-Customs by inserting after S. No. 302 a new schedule entry as S. No. 303, which references Notification No. 321/87-Customs dated 22nd September 1987, effectuating an additional exemption-entry in the tariff schedule.

Research consumables exemption permits duty-free import for eligible institutions subject to registration, certification, and governmental recommendation.
Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.

Brand name restriction on excise exemptions: affixing another's trade name bars exemption, with a transitional safeguard.
The amendment conditions a Central Excise exemption on the absence of a brand name or trade name of another person on the goods; if a manufacturer affixes such a name or mark belonging to a person not eligible for the exemption, the exemption does not apply, subject to a transitional safeguard for goods cleared for home consumption before the notified cut off. It further defines "brand name" or "trade name" to include registered or unregistered names or marks, such as symbols, monograms, labels, signatures or invented words used to indicate a commercial connection with a person.

Brand name affiliation limits exemption: goods bearing another person's brand lose exemption unless cleared earlier under prior terms.
The amendment provides that exemption under the notification does not apply where a manufacturer affixes a brand name or trade name (registered or not) of a person who is not eligible for the exemption, except for goods cleared for home consumption before the stated cut off. It further defines "brand name" or "trade name" to include names or marks such as symbols, monograms, labels, signatures, invented words or writings used to indicate a commercial connection between the goods and a person.

Exemption limitation: goods bearing another person's brand or trade name are excluded if that person is ineligible for exemption.
The amendment excludes from the exemption specified goods on which a manufacturer affixes the brand name or trade name of another person who is not eligible for the exemption, subject to a proviso that the exclusion does not apply to goods cleared for home consumption before the specified cut off date; it also defines "brand name" or "trade name" to include registered or unregistered names or marks such as symbols, monograms, labels, signatures, invented words or writings used to indicate a trade connection with a person.

Commencement of Chapter XXC under section 269U appointed to apply to specified metropolitan and urban development areas.
Appointment under section 269U designates 1 October 1987 as the commencement date for Chapter XXC of the Income-tax Act, 1961, limited to specified territorial areas: the Bangalore Metropolitan Region and the Ahmedabad Urban Development Area together with the city of Ahmedabad, as defined under the respective state statutes.

Appropriate Authority jurisdiction expanded to include designated urban development areas and a metropolitan region under income tax notification.
The Central Government, invoking powers under sub sections (1) and (2) of section 269UB, amends the prior income tax notification by inserting additional territorial descriptions into the Table so that the Appropriate Authority entries for Bombay and Madras expressly include specified Urban Development Areas and a Metropolitan Region under the respective State development and municipal statutes.

Commencement of Amendment Act: executive notification appoints the date on which the constitutional amendment comes into force.
The Central Government issued a legislative notification under the Amendment Act empowering provision, appointing a day in September 1987 as the date on which the Constitution (Fifty seventh Amendment) Act, 1987 shall come into force, formalised by the Ministry of Law and Justice.

Customs duty amendments increase specified auxiliary duty rates and substitute per-piece duty, effective implementation follows.
Direct revisions substitute specified duty expressions in four listed customs exemption notifications by textual amendment: one notification replaces an existing per-piece duty with a higher per-piece amount, and three notifications replace specified percentage-based auxiliary duties with higher percentage rates; these substitutions take effect on the notified commencement date in September 1987.

Section 10(23C)(v) notification: Conossa Society recognised for specified assessment years under the Income tax Act by Central Government.
Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Conossa Society, Bombay for the purposes of that clause, designating the Society as eligible under the provision for the assessment years 1983 84 to 1988 89.

Tax exemption notification under section 10(23C)(v) under Income-tax Act: Anandashram Trust recognised for specified assessment years.
The Central Government exercises its power under the Income-tax Act to notify Anandashram Trust, Kanhangad for the purposes of the clause conferring tax-exempt recognition on institutions, specifying that this recognition applies for the assessment years 1987-88 to 1988-89 and recording the notification reference.