Anti-dumping duty rescission: imports found dumped but not causing material injury, so duty notification withdrawn.
The designated authority found Bisphenol-A from Japan exported below normal value but not causing material injury to the domestic industry; relying on statutory anti-dumping review and procedural rules, the Central Government has rescinded the earlier notification that imposed anti-dumping duty on such imports.

Renewal of recognition under Section 4 granted to Pune Stock Exchange, subject to prescribed or imposed conditions.
Renewal of recognition of Pune Stock Exchange Ltd is granted under Section 4 of the Securities Contracts (Regulation) Act, 1956, following application under Section 3, as being in the interest of trade and the public interest. The recognition covers contracts in securities for the prescribed period and is expressly made subject to any conditions that may be prescribed or imposed hereafter.

Designation of income-tax authorities: chief commissioners authorised to exercise powers and issue orders for subordinate jurisdictions.
Designation under section 120 directs specified Chief Commissioners to exercise powers and perform functions vested in designated Commissioners of Income-tax for particular territorial areas, persons, incomes or cases, and authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate income-tax authorities to exercise such powers and perform such functions within their jurisdiction.

Appointment of adjudicating authority: government designates customs commissioners to adjudicate a specified Revenue Intelligence show cause notice.
Central Government, under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Air Cargo), New Delhi to act as the Commissioner of Customs (Air Cargo), Chennai, Commissioner of Customs (Port), Chennai or Commissioner of Customs (Air Cargo), Calcutta for adjudication of the show cause notice issued by the Additional Director General, Revenue Intelligence, New Delhi in respect of M/s. Agarwal Distributors (P) Ltd., Delhi.

Inland container depot designation expands to include a new site for unloading imports and loading exports.
Amendment inserts Pullichappallam Village, Vanur Taluk into the Table to Notification No. 12/97-Cus. (N.T.) as an authorised inland container depot for the unloading of imported goods and loading of export goods, extending the notification's application to that location.

Appointment of Adjudicating Commissioner: Mumbai Import Commissioner designated to adjudicate specified company customs cases.
The Central Government, under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Imports), Mumbai, to be the Commissioner of Customs, Amritsar for adjudication of cases relating to M/s. Sam Technologies & Energy (P) Ltd., limited to the matters arising from the referenced show cause notice, thereby designating the proper officer and transferring adjudicatory responsibility for those proceedings.

Adjudication appointment assigns a designated customs commissioner to adjudicate proceedings arising from a specified show cause notice.
Appointment designates the Commissioner of Customs (Port), Chennai as the Commissioner of Customs responsible for adjudication of the matters relating to M/s. Wipro Infotech Ltd., made under the Customs Act by the Central Government and limited to the proceedings arising from the specified show cause notice.

Income tax exemption notification: charitable institution granted conditional exemption subject to exclusive application, investment limits, and separate business accounts.
Notification under the 10(23C)(v) provision designates Gurudwara Bara Sikh Sangat, Calcutta as eligible for exemption for specified assessment years, contingent on applying or accumulating income exclusively for its objects, restricting investments to modes specified for charitable trusts (with limited retention of voluntary contributions as jewellery or furniture), and excluding business profits unless the business is incidental and separately accounted for.

Tax exemption notification under section 10(23C)(iv) grants NFTW status subject to income application, investment and filing conditions.
Notifies NFTW as eligible under tax exemption clause (23C)(iv) for assessment years 1993-94 to 1995-96 subject to conditions: income to be applied or accumulated wholly for objects; investments restricted to forms/modes specified for charitable funds except certain retained voluntary contributions; business income excluded unless incidental with separate books; and regular filing of income-tax returns as required by law.

Tax exemption notification for charitable institution permits tax favored application of income subject to investment and business conditions.
Notification designates Gandhi Smarak Sangrahalaya Samiti, New Delhi as a notified charitable institution under 10(23C)(iv) for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects, restricting investments to forms specified in section 11(5) (with limited exceptions for tangible voluntary contributions), and excluding business profits from the exemption unless incidental to objects and maintained in separate books.

Tax exemption recognition requires exclusive application of income and prescribed investment limits with business income safeguards.
Central Government notification designates the Council for Leather Exports, Chennai as eligible under clause (23C)(iv) of section 10 of the Income tax Act for assessment years 1995 96 to 1997 98, subject to conditions: income must be applied wholly and exclusively to the assessee's objects; investments are limited to forms permitted by subsection (5) of section 11 except for voluntary contributions held as jewellery, furniture, etc.; and business income is excluded unless incidental to objectives and maintained in separate books.

Withholding tax limits on cross-border passive income reduce source taxation where the recipient is the beneficial owner.
Modification of the India-Netherlands tax Convention implements reduced source taxation limits where the recipient is the beneficial owner: dividends and interest may be taxed in the source State but withholding is capped when the recipient is the beneficial owner; Article 12 is redrafted to define royalties and fees for technical services, to limit source taxation of such payments subject to transitional rates and exceptions, and to preserve the exclusion where income is effectively connected with a permanent establishment or fixed base.

Limitation on source taxation applies to dividends, interest, royalties and technical service fees, reducing withholding tax under amended bilateral convention.
Dividends and interest paid to a beneficial owner resident of the other Contracting State may be taxed in the source State but the tax charged is capped at 10 per cent of the gross amount. Article 12 on Royalties and Fees for Technical Services is revised to allow taxation in the source State subject to specified withholding limits, to define royalties and fees for technical services, set out exclusions, provide rules where amounts are attributable to a permanent establishment or fixed base, and to implement transitional rates and mutual agreement procedures.

Exchange rate determination for export goods sets prescribed foreign currency conversion rates and replaces prior notification.
The Central Government, exercising powers under the Customs Act, determines the rate of exchange for conversion between specified foreign currencies and Indian rupees for export goods, superseding the earlier notification and prescribing the rates set out in Schedules I and II as the operative exchange-rate table from the stated commencement date.

Exchange rates notification fixes official currency conversion rates for imported goods for stamp duty and customs purposes.
Notification prescribes official exchange rates for calculating stamp duty and for customs determinations relating to imported goods under the Indian Stamp Act and the Customs Act, superseding an earlier notification and fixing specific conversion rates in two schedules for use by authorities and stakeholders when assessing liabilities and applying customs provisions.

Amendment to job work exemptions: substitution of tariff headings clarifies which goods qualify for central excise concession.
Amendment revises sub clause (a) of specified job work exemption notifications by substituting prior wording with an explicit provision that goods falling under specified heading and sub heading numbers in the Schedule shall be included for the purposes of the exemption, thereby modifying two notifications dated 11 April 1994 to align the exemption with enumerated tariff classifications.

Approval under section 10(23G) recognises tax status for an infrastructure BOT project subject to compliance and audit conditions.
Approval under section 10(23G) read with rule 2E was granted to M/s IRB Infrastructure Ltd. for assessment years 1999-2000 to 2001-2002 for its specified BOT bridge and overbridge project, subject to compliance with the cited provisions. The Central Government may withdraw approval if the enterprise ceases to carry on an infrastructure facility, fails to maintain and audit books of account as required by sub rule (7) of rule 2E, or fails to furnish the requisite audit report.

Approval under section 10(23G) for infrastructure projects requires compliance; approval may be withdrawn for failure to maintain accounts or audits.
Approval is granted to an infrastructure enterprise for tax exemption under section 10(23G), conditional on compliance with the statute and rules, including maintenance of books of account and furnishing the required audit report. The Central Government may withdraw approval if the enterprise ceases to carry on the infrastructure facility or fails to maintain audited accounts or furnish the audit report. The approved project is the construction, operation and maintenance of a new bridge over the River Amaravati by M/s East Coast Consultants & Infrastructure Ltd on a Build-Operate-Transfer basis.

Excise duty non-recovery on carded wool affirmed where prior practice omitted levy, relieving liability for that period.
Government directed that excise duty on carded wool ('lefa') intended for hand-spun yarn, classified under the Central Excise Tariff, shall not be required to be paid in respect of instances during the relevant historical period where a prevailing practice resulted in non-levy of duty, the direction being issued pursuant to statutory excise powers.

Tax exemption for charitable institution conditioned on exclusive application of income and prescribed investment modes.
The India International Rural Cultural Centre is notified for tax exemption subject to conditions: it must apply or accumulate income wholly and exclusively to its objects; it may invest only in modes prescribed for application of charitable funds except for voluntary contributions retained as jewellery, furniture, etc.; and the exemption does not cover business income unless the business is incidental and separate books of account are maintained.