Excise exemption for blended tea: retrospective non-payment directed where duty previously paid on constituent tea.
Government satisfied that administrative practice resulted in non levy of duty of excise on tea manufactured by blending, sorting or packing where duty had already been paid on the constituent tea; therefore, by statutory direction, the excise duty that would otherwise have been payable on such processed tea for the specified historical period is not required to be paid where it was not levied in accordance with that practice.

Land customs station designation requires coal exports to use a specified land route for clearance to Bangladesh.
Ghasuapara is appointed as a land customs station, under the jurisdiction of the Collector of Customs and Central Excise, Shillong, for clearance of coal to be exported by land or inland water to Bangladesh; the only permitted route is the road from Ghasuapara to Haluaghat, and the appointment is valid until the date stated in the notification.

Tariff classification revised for cellulose acetate products; differential ad valorem duties imposed under Customs Act amendment.
Amendment to Notification No. 49/90 Customs substitutes S. No. 12 in the annexed Table to prescribe separate tariff classifications for cellulose acetate butyrate, cellulose acetate flakes, and other cellulose acetate products, assigning each category distinct ad valorem duty rates by Notification No. 213/90 Cus dated 19 7 1990 under the statutory powers of the Customs Act.

Inland Container Depot designation allows Sabarmati Cattle Siding Complex to handle unloading of imports and loading of exports.
Appointment designates Sabarmati Cattle Siding Complex at Sabarmati Station, Ahmedabad, as an Inland Container Depot under the Customs Act, authorising the facility for unloading imported goods and loading export goods, and applying to any class of such goods as provided in the notification.

Inland Container Depot appointment enables unloading of imported goods and loading of export goods at specified rail siding.
Appointment of a Inland Container Depot at the Rail Container Siding, Sanathnagar Railway Station Goods Complex, Hyderabad, under clause (aa) of section 7 of the Customs Act, 1962, authorises the siding for the unloading of imported goods and the loading of export goods, and permits such operations for any class of goods so specified.

Auxiliary duty amendment adds a new schedule entry to an existing customs notification, updating exemption cross references under delegated powers.
Amendment modifies the auxiliary duty exemption framework by inserting a new serial entry into the Schedule of Notification No. 180/90 Customs through the Central Government's delegated statutory powers, thereby adding a cross-referenced notification entry immediately after Sl. No. 271 to alter schedule composition.

Customs exemption for specified cotton textiles removes excess basic duty and the additional duty under section three on import.
The Central Government exempts specified cotton textile imports, identified by tariff headings and sub headings, from that portion of basic customs duty exceeding 25% ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act when imported into India; the relief applies only to cotton yarn, cotton terry towel fabrics, and cotton terry towels as listed in the annexed Table.

Customs notification amendment broadens exemption scope by replacing a single industry reference with a general industrial plant description.
Amendment substitutes the phrase "in a Caustic Soda plant" with "in an industrial plant" in Notification No. 179/89 Customs, broadening the scope of the exemption; the change is effected under statutory power in the Customs Act and justified as necessary in the public interest.

Social Security Certificates sale discontinued effective 31 August 1990; public sales will cease after that date.
Sale of Social Security Certificates will be discontinued with effect from the close of business on 31 August 1990, as an administrative directive from the Ministry of Finance, Department of Economic Affairs, instructing that public sales of those certificates are to cease and terminating the sale mechanism for those fiscal instruments.

Excise exemption period extended for specified gold, substituting the notified end date to reflect continued nonpayment practice.
The Central Government amends Notification No. 211/88 by substituting the previously notified terminal date with a later terminal date so as to extend the period during which excise duty on the specified description of gold was not required to be paid, aligning the notification with the continued administrative practice of nonpayment.

Corrigendum to income-tax convention corrects typographical and textual errors in prior treaty notification, restoring accurate treaty language.
Corrigendum to GSR 282(E) (13 March 1987) issues precise textual corrections to the published Convention between India and the Hungarian People's Republic concerning income tax. It specifies page, column and line references for typographical, orthographic and punctuation changes-including omission of a hyphen, corrected accented and apostrophised forms, pluralisation and spelling corrections, comma insertions, and correction of a signatory's initials-so the Gazette text reflects the intended treaty wording.

Customs valuation adjustments set default transport, insurance and ancillary charge rates when actual import costs are unascertainable.
Amendment to rule 9(2) prescribes presumptive valuation measures: where transport cost is not ascertainable it shall be a fixed proportion of the free on board value; ancillary charges shall be a fixed proportion of the free on board value plus transport and insurance amounts; where insurance cost is not ascertainable it shall be a fixed proportion of the free on board value. For air imports an ascertainable transport cost is capped at that presumptive ceiling, and where free on board value is not ascertainable the presumptive transport and insurance amounts apply together.

Exemption scope expanded to include supplies to units in free trade and export processing zones, subject to bond conditions.
The amendment substitutes condition (b) to extend exemption eligibility from removals "solely meant for export" to removals "meant solely for export or for supply to a unit situated in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking for the manufacture of goods solely meant for export," and adds a proviso that such transmissions to units in other zones or export oriented undertakings shall be under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.

Exemption scope expanded for exports and inter zone supplies; transmission now requires bond and prescribed conditions.
The amendment enlarges the exemption to include goods intended for export or for supply to units in other Free Trade Zones, Export Processing Zones, or hundred per cent export oriented undertakings for manufacture of goods solely meant for export, and adds a proviso requiring that such inter-zone or inter-unit transmissions be made under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.

Exemption scope extended to supplies to units in FTZ/EPZ with bonded transmission subject to Collector-specified conditions.
The notifications are amended to treat goods intended for export or for supply to a unit in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking as within the exemption, and to add a proviso that such supplies must be transmitted under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.

Short-levy exemption for foam rubber lubricating pads directs non-recovery of excise and special duty under statutory power.
The Government found a prevalent practice caused short-levy of excise duty and special duty on foam rubber lubricating pads used in railway wagons during the period from March 1986 to February 1989, and, invoking its statutory power, directed that so much of the portion of those duties which would have been payable but for the practice shall not be required to be paid in respect of the short-levied amounts for that period.

Exemption for captive consumption of sulphur dioxide and trioxide prevents retrospective excise and special duty recovery for specified past practice.
The Government directed that the whole of the duty of excise and the special duty of excise on sulphur dioxide and sulphur trioxide consumed captively in the manufacture of sulphuric acid shall not be required to be paid for the period during which those duties were not levied due to an established administrative practice, exercising powers under section 11C.

Customs exemption amendment removes a scheduled table entry affecting leather industry goods under statutory power.
Amendment to a customs exemption notification removes Sl. No. 4 and its corresponding entry from the annexed table, the Central Government exercising its statutory power under the Customs Act in the public interest to alter the scope of the earlier miscellaneous exemption provisions covering goods of the leather industry.

Customs exemption added: acetate cigarette filter rods inserted into notification to expand exempted goods list.
An amendment inserts a new entry, Sl. No. 7, into the Table of Notification No. 162/90-Customs, adding "Acetate Cigarette filter rods" to the list of exempted goods under the government's customs exemption notification, effected by exercise of executive powers under the Customs Act.

Customs tariff amendment substitutes an ad valorem duty plus a per-metre specific charge for specified tariff entries.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends the Table to Notification No. 190/90-Customs by substituting in column (4) the entries against S. No. 2 and S. No. 3 with "100% ad valorem plus Rs. 1.50 per metre".