Exemption for nylon filament yarn permits reduced excise duty when used in approved low price nylon cotton blended saree manufacture.
Exemption removes excise duty in excess of a specified per kilogram rate on nylon filament yarn (sub heading 5402.11) when used to manufacture low price nylon cotton blended sarees under a programme approved by the Textile Commissioner and a senior Ministry official; the manufacturer must produce evidence to the Assistant Collector and obtain a post use certificate from the Textile Commissioner. The relief also applies to yarn in fents, rags and chindies up to an aggregate limit of eight percent of total clearances of such sarees, with prescribed length based definitions for those remnants.

Notification under section 10(23C)(iv): recognises Lady Tata Memorial Trust for specified assessment years under income tax.
Notification records the Central Government's exercise of power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act to notify Lady Tata Memorial Trust for the purposes of that provision, formally recognising the trust's eligibility under the cited clause for the specified assessment years.

Reciprocating country designation: Norway declared reciprocating under section 44A of the Wealth-tax Act by Central Government.
Central Government declares Norway to be a reciprocating country for purposes of the Wealth-tax Act, 1957 under the Explanation to section 44A by Notification No. G.S.R.757(E) dated 9-9-1987, identifying the statutory basis for the designation.

Customs exemption: inclusion of Message Re-transmission System Madras under amended notification expanding tariff relief.
The Central Government amends Notification No. 110 Customs (17 Feb 1986) by inserting a new serial entry to include Message Re-transmission System Madras of Videsh Sanchar Nigam Ltd, thereby expanding the miscellaneous exemption notification to cover that specified telecommunications facility in furtherance of economic development.

Customs exemption amendment substitutes tariff table entry for a specified schedule item, altering duty calculation methodology.
The Central Government, exercising the power under sub section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 136/86 Customs by substituting, in the Table annexed thereto, the entry in column (4) against Sl. No. 66D with a new tariff/duty specification as set out in Notification No. 308/87 Cus dated 9 9 1987.

Excise exemption for cigarettes supplied as naval ship stores subject to manufacturer procedures and consumption certification.
Cigarettes supplied as stores for consumption on board an Indian Navy ship are exempt from excise duty provided the manufacturer follows procedures specified by the Collector of Central Excise and the Commanding Officer issues, within six months of supply, a certificate to the officer in charge of the bonded warehouse confirming onboard consumption.

Rule reference amendment clarifies that Rule 56A(3)(via) refers to sub rule (3) of rule 57H.
Amendment substitutes the cross reference in Rule 56A(3)(via) of the Central Excise Rules by replacing the reference to "rule 57 A" with sub rule (3) of rule 57H; effected by Notification No. 206/87 C.E., under statutory authority, and commencing upon publication in the Official Gazette.

Credit of duty: amendment excludes specific tariff subheadings, narrowing input credit eligibility for intermediate products.
Amendment revises the credit of duty for inputs used in intermediate products by substituting the parenthetical exclusion in the Table of the earlier notification to add specified tariff subheadings in the 2201-2202 series, thereby excluding inputs under those subheadings from the concessions in columns (2), (3) and (4); made under rule 57J of the Central Excise Rules with a specified commencement date.

Central Excise amendment expands exclusion scope to specified sub headings, altering exemption eligibility and taking effect October first.
Amendment to Central Excise exemption notifications substitutes the exclusion phrase to add specified Chapter 22 sub heading numbers to the existing exclusions for Headings 36.05 and 37.06, thereby narrowing the exemptions in Notifications 214/86-C.E. and 217/86-C.E.; enacted under rule 8(1) of the Central Excise Rules, 1944 and effective from the first day of October, 1987.

Modvat credit exclusion expanded to add specified tariff subheadings, narrowing goods eligible for duty credit under the notification.
Amendment substitutes the bracketed exception in the Table of the earlier notification to add specified tariff subheadings in chapter 22 to the list of goods excluded from eligibility for credit of duty under the Modvat scheme, narrowing the goods eligible for input duty credit; the change is effected under powers in the Central Excise Rules and is effective from the first day of October, 1987.

Excise exemption for para-aminophenol and para-nitrophenol tied to use in paracetamol manufacture and procedural compliance.
The notification exempts para-aminophenol and para-nitrophenol, including their sodium salts, from the whole of the duty of excise specified in the Tariff Schedule, provided the goods are used in the manufacture of paracetamol and, if used outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules are followed.

Avoidance of double taxation: India-Norway rules allocate taxing rights and set credit/exemption mechanisms for cross-border income.
Convention between India and Norway allocates taxing rights and prevents fiscal evasion for residents of one or both States by defining covered taxes, key terms (including resident and permanent establishment), and rules for taxation of immovable property, business profits, transport profits, dividends, interest, royalties, capital gains, employment income and pensions. It prescribes profit attribution to permanent establishments, anti-abuse adjustments for associated enterprises, offshore rules for seabed exploration, reciprocal methods to eliminate double taxation, non-discrimination protections, mutual agreement and information-exchange procedures, assistance in tax collection, and entry into force and termination rules.

Approval under section 35(1)(ii) grants research-institution recognition subject to annual reporting, audited accounts, and renewal application.
Approval under section 35(1)(ii) recognises the Guha Institute of Biochemistry as an approved research institution provided it maintains a separate account for research funds, furnishes annual returns of research activities in prescribed forms by the prescribed deadline, and submits audited annual accounts and balance-sheet showing assets and liabilities to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by the prescribed annual date; renewal requires timely application before expiry.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal of approval.
Approval under section 35(1)(ii) was granted to Vijnana Parishad, Allahabad, as an Institution subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited annual accounts and balance-sheet to the prescribed authority and tax authorities by 30th June; and apply three months before expiry for renewal, with late applications liable to rejection. The notification states the approval's effective period.

Tax approval for research institutions requires separate research accounts and prescribed annual audited filings and renewal applications.
Approval of Sandhata Medical Research Society is conditional on maintaining a separate account for research funds, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to the central tax administration and the concerned Commissioner of Income-tax, and applying for extension of approval at least three months before expiry; late applications risk rejection.

Tax exemption under section 10(23C)(iv): Lal Bahadur Shastri National Memorial Trust notified as exempt for the assessment year.
Notification under section 10(23C)(iv) records the Central Government's specification of Lal Bahadur Shastri National Memorial Trust as a notified institution for the purposes of that clause, thereby placing the Trust within the statutory framework that permits tax-exempt status under that provision and applying to the specified assessment year.

Tax exemption notification: Family Planning Foundation recognised under section 10(23C)(iv) bringing it within charitable exemption rules.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Family Planning Foundation for the purposes of that clause; the notification formally recognises the Foundation as qualifying under the charitable exemption provision of section 10(23C)(iv) for the stated assessment year.

Tax exemption recognition for Andhra Pradesh State Seeds Certification Agency under income tax provision, conferring notification for specified assessment periods.
Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, hereby notifies Andhra Pradesh State Seeds Certification Agency, Hyderabad as falling within that clause for the assessment years 1984-85 to 1988-89, thereby recording recognition of the body by name and defining the temporal scope of the notification.

Notification under section 10(23C)(v): Sri Ramanasramam notified for specified assessment years under the Income tax Act.
The Central Government, exercising its power under the Income tax Act exemption clause, notifies Sri Ramanasramam, Tiruvannamalai as an institution covered by that clause, thereby recognising the organisation for tax exemption purposes and specifying the assessment years for which the notification applies.

Auxiliary duty amendment: insertion of a new Schedule entry updates customs exemption references under statutory authority.
The Central Government, under section 25(1) of the Customs Act and section 93(4) of the Finance Act, amends Notification No. 207/87 Customs by inserting after S. No. 236 a new entry S. No. 236A referencing Notification No. 262/86 Customs, thereby altering the Schedule relating to auxiliary duty by Notification No. 306/87 Cus dated 3 9 1987.