Anti dumping duty continuation for NBR extended pending statutory review, with duty payable in Indian currency.
Anti-dumping duty on acrylo nitrile butadiene rubber (NBR) from Korea and Germany is extended pending completion of a statutory review by substituting the operative paragraph of the earlier notification to specify a new terminal date and confirming duty payable in Indian currency.

Effective Rate of Duty: agricultural grade zinc sulphate used as a micronutrient now attracts nil duty under amended notification.
The Government amends Notification No. 4/2006-Central Excise by inserting S.No. 51A to list tariff heading 2833 29 for agricultural grade zinc sulphate ordinarily used as a micronutrient, specifying an effective rate of duty of Nil under Notification No. 36/2007-Central Excise dated 9 October 2007.

Export obligation EPCG scheme must exceed prior average exports and may be met by related group exports with added obligations.
Export obligation under the EPCG scheme must be fulfilled by exports of goods manufactured or services rendered by the applicant and be over and above the arithmetic mean of the applicant's export performance in the preceding three licensing years for the same or similar products. Exports by the same firm, a group company, or a managed hotel with the EPCG authorisation may satisfy the obligation, but any additional obligation will be imposed over and above the three year average for both original and substitute products or services.

Wheat imports for specified Exim codes are allowed freely while prior restrictions remain in abeyance pending further orders.
The Central Government amends the prior notification so that items at Exim Codes 10011090 (Durum Wheat: Other) and 10019020 (Other Wheat) shall remain in abeyance until further orders, and during that period import of those items shall be allowed freely, thereby suspending prior import restrictions for those tariff lines.

Preshipment quality certification required for rice exports to Russian Federation; exports permitted subject to certification by notified agencies.
An amendment inserts Sl. No.45A in Chapter 10 of Schedule 2 to the ITC(HS), listing specific HS codes for rice as Free for export, subject to a preshipment quality certification issued by Sri Ram Institute for Industrial Research or any other agency that may be notified, for exports to the Russian Federation; the amendment is effective immediately under the Foreign Trade Policy authority.

Export prohibition on wheat with narrowly defined exceptions subject to licences, labelling, registration and Customs EDI port conditions.
Notification imposes a prohibition on export of wheat and specified wheat products while permitting limited exceptions: seed-quality items and certain wheat-flour consignments may be exported subject to licences under the Seed Control Order, declarations of chemical treatment and labelling, quantitative limits, export only from Customs EDI ports, registration or contract requirements with designated agencies, and designated PSU-mediated shipments; the prohibition remains until further orders.

Approval under Section 35(1)(iii) imposes compliance conditions on research institutions and allows withdrawal for noncompliance.
Approval is granted to the Centre for Research in Rural & Industrial Development, Chandigarh as an other institution partly engaged in research, conditional on applying sums to social science research, conducting research through faculty or enrolled students, maintaining and having books of account audited by a qualified accountant, furnishing the audit report to the tax authority by the income tax return due date, and maintaining an auditor certified statement of donations and amounts applied to research to accompany the audit report.

Service tax exemption for export-related services requires refund claims supported by export proof and no CENVAT credit.
Exempts specified taxable services received by an exporter and used for export of goods from service tax, provided the exporter claims refund of service tax actually paid, no CENVAT credit was taken, and the refund is claimed under this notification. The person liable to pay service tax must discharge tax when supplying such services to an exporter and is not eligible to claim exemption unless also the exporter. Exporters must file quarterly refund claims with the jurisdictional officer, obtain a service tax code if unregistered, and submit evidence of export and payment; refunds are paid after verification and recoverable if sale proceeds are not realised.

Industrial park designation conditions tax benefit eligibility subject to minimum units, infrastructure investment, and ongoing operation requirements.
Central Government notifies M/s. State Infrastructure and Industrial Development Corporation of Uttaranchal Limited as an industrial park for purposes of the Act, subject to specified terms including park location, area, allocable industrial and commercial percentages, minimum number of units required for tax-benefit eligibility, minimum infrastructure investment thresholds (higher where built-up space is provided), defined common infrastructure, a fifty percent cap on occupation by any single unit, operator continuity during benefit period, transfer notification procedures, and invalidation and withdrawal consequences for misinformation, non-disclosure, unapproved amendments, or non-compliance.

Industrial park notification confirms eligibility for tax benefits subject to infrastructure, unit occupancy, approvals, and compliance conditions.
Notification designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttaranchal Limited, Dehradun, as an industrial park eligible for tax benefits under the Income tax Act, subject to annexed conditions including location, area (50 acres), 94.36% industrial allocable area, minimum 34 units, proposed commencement, and investment estimates. Key conditions require minimum infrastructure expenditure (50% of project cost or 60% where built up space is provided), defined common infrastructure, prohibition on any single unit occupying over fifty percent of allocable industrial area, requisite foreign investment approvals, operator continuity, restrictions on delayed commencement, transfer notification procedures, and invalidation for misinformation or non compliance.

Customs notification amendment substitutes designated commissionerates and ports, altering administrative jurisdiction under section 129A by the Board.
Amendment under sub-section (1B) of section 129A substitutes the Table entries for serial numbers 26 and 33 of Notification No.39/2005-Customs (N.T.), designating specified Chief Commissioners of Customs and assigning related customs formations and ports (including Nhava Sheva import/export, Mumbai air cargo import/export, Customs (Airport) Mumbai, Customs (Preventive) Mumbai, and Customs, Pune), thereby reallocating administrative responsibility among those commissionerates.

Export restriction on onions: exports permitted only under licensed canalizing agencies, subject to DGFT conditions.
Specified onion HS codes are classified as restricted for export; exports are permitted only under license through designated canalizing agencies and are subject to conditions prescribed by the licensing authority, with a transitional exemption for exports under previously issued No Objection Certificates.

Subcontracting abroad permitted for EOU/EHTP/STP/BTP units; prior intimation required when goods are brought back to authorities.
EOU, EHTP, STP and BTP units may subcontract part of production abroad and send intermediate products to subcontractors as per their LOP; no permission is required for export from the subcontractor's premises abroad, but prior intimation must be given to the concerned Development Commissioner and Customs authorities when goods are brought back.

Industrial Park recognition requires compliance with investment and operational conditions before tax benefits accrue to qualify.
Notification designates M/s. RGA Software Systems Private Limited's undertaking at Electronic City, Bangalore, as an industrial park for purposes of Section 80-IA(4)(iii), subject to scheme conditions. The park must allocate 95% industrial and 5% commercial area, host at least three industrial units, and meet prescribed investment and infrastructure thresholds (minimum 50% of project cost, or 60% where built-up industrial space is provided). Tax benefits are payable only after the minimum units locate; operator continuity, required regulatory approvals, transfer intimation, and adherence to the notified plan are mandatory, with invalidation or withdrawal for noncompliance.

Industrial park notification: designation and compliance conditions determine eligibility for tax benefits under the industrial park scheme.
Notification under Section 80IA(4)(iii) designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttranchal Limited as an industrial park, subject to central approval and enumerated terms. Conditions require minimum infrastructure spending thresholds (higher when built-up industrial space is provided), defined common infrastructure components, limits on single-unit occupancy of allocable industrial area, attainment of a minimum number of units before tax benefits, separate statutory approvals for investments, operational continuity by the notifying undertaking, prescribed transfer notification procedures, and invalidation or withdrawal of approval for misinformation, undisclosed material facts, unauthorised amendments, or non-compliance.

Industrial park recognition grants tax benefits once infrastructure, unit thresholds and compliance conditions are satisfied per scheme.
Central Government notifies M/s. State Infrastructure and Industrial Development Corporation of Uttranchal Limited, Dehradun, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location and area, allocable area wholly for industrial use, prescribed minimum number of units, planned investment and infrastructure commitments, and a commencement date. Eligibility for tax benefits is conditional on meeting infrastructure investment thresholds, unit-location requirements, necessary statutory approvals, continued operation by the undertaking, and adherence to approval, transfer and amendment conditions; noncompliance invalidates approval.

Tariff value fixation updated for specified edible oils and brass scrap under customs valuation notification amendment.
Amendment to Notification No.36/2001-Cus (N.T.) substitutes the Table of tariff values under sub-section (2) of Section 14 of the Customs Act, 1962, specifying US$ per metric tonne tariff values for listed imported goods including crude palm oil, RBD palm oil, palmolein variants, crude soyabean oil and brass scrap, thereby replacing the previous table in the principal notification for customs valuation purposes.

Excise exemption for polyester fibre and yarn when certified for handloom Poly Vastra, subject to reversal of input credit.
A Central Government direction under section 11C provides that excise duty need not be paid on specified polyester staple fibres and yarns manufactured or purchased by the Khadi and Village Industries Commission or approved organisations for defined past periods, provided an authorised KVIC certificate confirms use solely in handloom Poly Vastra and the claimant unit reverses any input credit taken on inputs used in manufacture.

Special Economic Zone designation for IT and ITES notified under SEZ Act, specifying constituent land parcels for development.
The Central Government notifies a sector-specific Special Economic Zone for information technology and IT enabled services at Hinjewadi by exercising powers under the SEZ Act and SEZ Rules, listing specific survey numbers and parcels which together comprise 11.7943 hectares as the notified SEZ.

SEZ notification amendment replaces Phase-III with Phase-II for DLF Akruti Infopark, altering project designation under SEZ law.
The Central Government, under the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, amends Ministry of Commerce notification S.O. 1548(E) dated 14 September 2007 for DLF Akruti Infopark (Pune) Limited by substituting the word 'Phase-III' with 'Phase-II', thereby changing the phase designation specified in that notification.