SEZ de-notification: specified land parcels removed from an IT/ITES special economic zone, altering notified area accordingly.
De-notification removes 7.904188588 hectares from the sector-specific Special Economic Zone for IT and ITES at Sikohpur, Gurgaon, by central government notification after approval of the developer's proposal; ten identified survey parcels totaling the stated area are de-notified under the powers conferred by Section 4 and Rule 8, with the Central Government stating statutory requirements are fulfilled and recording the resultant configured area.

Jurisdiction under customs law updated: notification corrected to replace a territorial name affecting committee jurisdiction.
Corrigendum to Notification No. 49/2005-Customs (N.T.) replaces the place-name "Valsad" with "Vapi" throughout the notification concerning the jurisdiction of committees of two Commissioners for purposes of Customs Section 129A(2), reflecting a textual territorial correction without changing the substantive provisions of the original notification.

Correction to Customs notification: place name amended from Valsad to Vapi in Gazette text official
Corrigendum amends Notification No. 39/2005 Customs (N.T.) dated 13.5.2005 by substituting the word "Valsad" with "Vapi" in the Gazette of India, Extraordinary (page 38, line 14), issued 13th September 2010, F. No. 390/09/2005-JC(BMB)-Customs.

Corrigendum substituting a place name to correct the authoritative text of a central excise notification.
Corrigendum effecting a textual correction in Notification No. 25/2005-CE (N.T.) by substituting the place name "Valsad" with "Vapi" wherever the former occurs in the published Gazette entry, thereby amending the authoritative text of the notification for administrative identification and implementation.

Corrigendum corrects place-name in central excise notification, substituting Vapi for Valsad to amend official record.
Corrigendum to Notification No. 24/2005-CE (N.T.) dated 13.5.2005 substitutes the place-name "Vapi" for the word "Valsad" in the Gazette publication (GSR No. 304(E), dated 13th May 2005) at page 7, line 23, and is issued for correction of the official notification record.

Artificially created light energy treated as taxable goods when supplied with broadband connectivity, classified as intangible goods.
The artificially created light energy transmitted through optic fibre for broadband service is classified as goods because it is capable of being bought, sold, transmitted and possessed; transfers of the right to use that light energy to subscribers for consideration constitute sale under the DVAT Act and are taxable. Such supplies are treated as intangible goods within Entry No. 3 of the Third Schedule and are subject to VAT at the rate of 5%, effective from publication in the official gazette.

Nexus Certificate requirement: EPCG imports must be certified by an independent Chartered Engineer and filed at customs.
Amends earlier Customs exemption notifications for the EPCG scheme by inserting a mandatory compliance condition requiring that authorizations for annual requirement specify the export product and that holders submit a Nexus Certificate from an independent Chartered Engineer at customs clearance and a copy to the Regional Authority within thirty days; renumbers existing conditions to accommodate the insertion. Also revises eligible export product coverage, prohibits issuance of SHIS duty credit scrips in the year a zero-duty EPCG authorization is issued, updates sectoral scrip descriptions, deletes an annex entry, and standardizes "Authorization" to include "Authorization for Annual Requirement."

Appointment of Adjudication Authorities under Customs Act designates vigilance officers as adjudication authorities nationwide by notification.
Amendment substitutes the table in Notification No. 36/2009-Customs (N.T.) to designate officers of the Directorate General of Vigilance as adjudication authorities under the Customs Act, 1962, mapping each vigilance designation to a corresponding Customs rank and stating the Director General (Vigilance) as Chief Commissioner level with jurisdiction across the whole of India.

Common Adjudicating Authority appointed to hear show cause proceedings against M/s United Agency and associated parties.
The Central Board of Excise and Customs appoints the Additional Commissioner of Customs (Imports), Air Cargo Complex, Ahmedabad as the Common Adjudicating Authority to exercise the powers and discharge the duties of two specified Additional Commissioners of Customs at Mumbai for adjudicating matters arising from a Show Cause Notice issued by the Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Mumbai, concerning M/s United Agency and others.

Customs airports designation for courier electronic processing: Delhi and Sahar Mumbai included under electronic declaration rules.
The notification designates the airports at Delhi and Sahar, Mumbai as customs airports for the purpose of sub regulation (1) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, thereby subjecting courier consignments at those airports to the electronic declaration and processing regime; the declaration is made under the enabling power of section 157 of the Customs Act, 1962 and was later superseded by a subsequent notification.

Diplomatic VAT exemptions updated to define eligible official and personal purchases and set minimum invoice thresholds.
Amendments to the Sixth Schedule revise VAT exemption/refund rules for diplomatic missions: France-official Embassy/Consulate purchases of specified office, utilities, communication, fuel, household items and vehicles qualify, with repair and maintenance of vehicles (other than the Flag Car) excluded; personal purchases by diplomats (other than heads) are limited to vehicles; both categories are subject to a minimum invoice threshold. New entry for Georgia and substituted Mauritius entry grant exemption/refund for official and personal purchases of their missions and diplomats, each subject to stated minimum invoice thresholds. Effective immediately.

Appointment of VAT Inspectors under the VAT Act enables assistance to the Commissioner in tax administration.
Acting under statutory authority and associated rules, the Lt. Governor appoints specified officers as Value Added Tax Inspectors to assist the Commissioner in administering the VAT regime, effective from their assumption of charge, thereby delegating operational responsibilities within tax administration.

Appointment under the Delhi Value Added Tax Act appoints an officer to assist the Commissioner in VAT administration.
Pursuant to statutory appointment powers and applicable rules, the Lt. Governor appoints Indu Shekhar Mishra to a Value Added Tax inspectoriate post, effective from assumption of charge, to assist the Commissioner of Value Added Tax in administering the Delhi Value Added Tax Act.

Tax-free bond authorization permits issuance of secured non-convertible railway bonds subject to holder registration and interest varying by tranche.
Authorization for the issuing corporation to issue tax-free secured, redeemable, non-convertible railway bonds during the specified financial year, with stated denominations for public and other issues, an aggregate issuance limit, and an interest rate band varying by tranche size and tenor; tax exemption is conditional on the bondholder registering his or her name and holding with the issuing corporation.

Adjudication limits under service tax reallocated to officer grades, defining monetary thresholds and exclusions for jurisdiction.
The notification substitutes the Table in Notification No.30/2005 to set monetary thresholds of service tax or CENVAT credit for adjudication under Section 83A: Superintendents adjudicate matters up to the lowest threshold (excluding taxability, valuation and extended limitation cases); Assistant/Deputy Commissioners handle the next band except where Superintendents are empowered; Joint and Additional Commissioners cover higher specified bands; Commissioners have no monetary limit.

Clean energy cess reporting: return deadline shifted to the second month after removals and revised Form I mandated.
The amendment modifies rule 11 to require furnishing returns by the tenth day of the second month following the month of removals and inserts an illustrative example. It replaces Form I with a detailed Monthly Return for Removal of specified goods requiring mine wise and CETSH wise disclosure of registration details, quantities removed, cess rates, notification references, total cess payable, and comprehensive payment and adjustment particulars including challan CINs and source documents; it also prescribes a declaratory signature, acknowledgement, and instructions for centralized registration and related payment documentation.

Prohibited goods procurement allowed with prior Board of Approval for SEZ units, exports permitted only with prior approval.
The amendment permits a Special Economic Zone unit or Developer to procure items prohibited for import from outside India into the SEZ with prior approval of the Board of Approval, and permits a unit to export prohibited items to a place outside India with prior approval of the Board of Approval; such prohibited items cannot be procured from the Domestic Tariff Area.

Trade marks amendment: proposed deletions and schedule revisions to streamline procedural forms and rules.
The draft Trade Marks (Amendment) Rules, 2010 publishes proposed deletions and substitutions to the Trade Marks Rules, 2002, including removal of specified form references in rule 8, omission of sub rules in rule 24 and rule 32, revisions and deletions in the First Schedule, and omission of certain Forms in the Second Schedule; it invites public objections through the Department of Industrial Policy and Promotion and provides that the amendments will take effect upon final Gazette publication.

Scientific research expenditure approval requires use for social science research with separate audited accounts and certified donation statements.
Auroville Foundation is approved as an Other Institution for purposes of section 35(1)(iii) from AY2009-2010 for social science research, subject to conditions: funds must be used for research through faculty or enrolled students; separate books of account for research funds must be kept and audited with the audit report furnished to the tax authority by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures in accounting, audit, donation reporting, bona fides of research, or noncompliance with statutory requirements.

Customs exemption for electricity removed from SEZ to domestic areas updated with differentiated duty rates and textile import conditions.
The notification substitutes S.No. 573 to prescribe duty treatment for electrical energy removed from a Special Economic Zone into Domestic Tariff Area or non processing areas of Special Economic Zone, differentiating effective duty rates by power project size and fuel used, and replaces Annexure condition No. 21B to set eligibility, export linked import value caps, and council certification requirements for manufacturers importing textile inputs for export production.