Rescission of central excise notification rescinds prior exemption under central excise rules; notification withdrawn by government.
The Central Government, invoking rule 12 of the Central Excise Rules, 1944, rescinds the Ministry of Finance (Revenue Division) notification No. 46 Central Excises dated 1st November, 1954; the earlier tariff exemption or provision thereby is withdrawn by Notification No. 423/86-C.E., dated 18th September, 1986.

Rebate of excise duty on ship's stores allowed subject to prescribed procedural, temporal and documentation conditions for export claims.
Rebate of excise duty on goods exported as ship's stores is allowed subject to conditions: reasonable quantities as per Collector of Customs; export after duty payment directly from factory or warehouse unless authorised; export within two years (or shorter prescribed period); duty amount and payment date proven from Central Excise records; adherence to Chapter IX procedures; export within six months of clearance (or allowed extension) with claim and proof lodged before expiry under section 11B; minimum rebate threshold and value verification by the Assistant Collector.

Approved Institution recognition under section 35(1)(ii) requires annual research returns, audited accounts, and timely renewal application.
Recognition as an Approved Institution under section 35(1)(ii) for the Kidwai Memorial Institute of Oncology is conditional on maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, and submitting audited annual accounts and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. Continuation of approval requires an application for extension at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) for research institution requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval under section 35(1)(ii) is granted to K.J. Research Foundation, Madras, as an "Association" subject to conditions: maintain a separate account for sums received for scientific research; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June; and apply for extension of approval to the Central Board of Direct Taxes at least three months before expiry.

Research institution approval requires separate accounts, annual returns, audited accounts and timely renewal applications for compliance.
Approval is granted to The Times Research Foundation, New Delhi, as an Institution under the Income tax framework subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms by the annual deadline; submit audited annual accounts showing total income, expenditure and a balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income tax by the annual deadline; and apply for extension in advance of approval expiry to avoid rejection.

Approval under section 35(1)(iii) requires separate research accounts, annual returns and audited account submissions before renewal.
Approval is granted to Twenty First Century India Society, Chandigarh, as an approved institution for research tax purposes from 1-8-1986 to 31-3-1988, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June, and applying for extension to the Central Board of Direct Taxes at least three months before expiry.

Research institution approval under deduction provisions: approved with mandatory accounts, annual returns, audited statements and renewal timing obligations.
The Schizophrenia Research Foundation (India), Madras is approved as an approved institution under Section 35(1)(ii) subject to conditions: maintain a separate research account; furnish annual research activity returns to the prescribed authority by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for extension three months before approval expiry, with late applications liable to rejection.

Customs partial exemption for mica products: fabricated mica taxed while dielectric mica strips are duty exempt under amended notification.
Amendment to the customs notification revises the tariff entries for mica products: fabricated mica (excluding dielectric mica strips) is made subject to an ad valorem customs duty, while dielectric mica strips are separately classified and granted nil customs duty, by substituting the existing fabricated mica entry and inserting a new entry for dielectric mica strips in the notification's Table.

Exemption scope broadened for cast iron pipe fittings: substitution expands central excise notification table entry and coverage.
The Government amended the Central Excise notification table entry by substituting "cast iron soil pipe fittings" with "cast iron pipe fittings," thereby broadening the descriptive scope of the tariff exemption and bringing products described as cast iron pipe fittings within the existing exemption framework under the notification.

Credit of duty for inputs removed by amendment, omitting the specified table entry and altering exemption scope.
Notification No. 420/86-C.E. dated 17-9-1986 amends Notification No. 198/86-Central Excises by omitting S. No. 1 and the corresponding entries in the Table annexed to that notification, thereby deleting the previously notified provision concerning credit of duty for inputs used in intermediate products.

Exemption scope: removal of PVC compounds from small-scale manufacturer exemption under Central Excise rules, notification amendment.
The Central Government amends the earlier tariff notification by deleting the words identifying "plastic material, commonly known as polyvinyl chloride compounds (PVC compounds)" from the Annexure at S. No. 4, item (iv), thereby removing PVC compounds from the small scale manufacturer exemption description.

Excise duty rates for PVC compounds revised to differential rates based on specific gravity threshold under tariff substitution.
Amendment substitutes tariff entry S. No. 6 for item 3904.20, dividing polyvinyl chloride compounds by specific gravity: those below the specified threshold attract no excise duty, while those at or above the threshold incur an ad valorem duty; classification and duty charging must follow the substituted Table entry pursuant to rule 8(1) of the Central Excise Rules, 1944.

Research approval under section 35(1)(ii) requires separate research accounts and timely annual audited returns filed.
Approval is granted to Birla Institute of Medical Research, Gwalior, as an association under clause (ii) of sub-section (1) of section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities to the prescribed authority by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and a copy to the concerned Commissioner of Income-tax by 30 June. Renewal requires application to the Central Board of Direct Taxes three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) allows research deduction subject to separate accounts, annual returns, audited accounts, and renewal filing.
Approval under section 35(1)(ii) was granted to the National Council of Science Museum, Calcutta as an approved Institution for research-related tax purposes, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the prescribed authority by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the Central Board of Direct Taxes three months before expiry for extension. The approval is effective from 1 April 1986 to 31 March 1989.

Research institution approval under section 35(1)(ii) requires separate accounts and annual returns with prescribed reporting obligations.
Approval is granted to Jayaramdas Patel Scientific Research Foundation, Bombay, as an approved institution for research-related tax recognition, conditional on maintaining separate accounts for sums received for scientific research, furnishing annual returns of research activities by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; renewal applications must be filed three months prior to expiry.

Approval under section 35(1)(iii) grants approved research institution status subject to strict accounting and reporting compliance.
Approval under section 35(1)(iii) is granted to Jain Vishva Bharati as an approved Institution for scientific research, subject to maintaining separate research accounts, furnishing annual returns of research activities to the prescribed authority, submitting audited annual accounts and balance sheet to the authority and the Commissioner, and timely applying for extension of approval before expiry.

Excise exemption for non conforming carbon dioxide conditioned on manufacture into conforming product at registered bottling plants.
Exemption from excise duty is provided for carbonic acid (carbon dioxide) not conforming to IS 307-1966 produced in a factory or distillery, when supplied to a bottling plant to manufacture conforming solid or liquid carbon dioxide; the manufactured conforming product must be cleared on payment of appropriate excise duty, the bottling plant must be registered as a small scale industry with the relevant authority, and Chapter X procedures of the Central Excise Rules, 1944 must be followed.

Exemption for ammonia produced and consumed within heavy water plants secures duty relief where used captively in heavy water manufacture.
Amendment substitutes the Table entry for the first serial number to provide exemption only where ammonia is produced within a Heavy Water Plant and consumed captively in the manufacture of Heavy Water; it omits the second and third serial entries and re-numbers the fourth serial entry as the new second serial entry.

Exemption for ammonia and synthesis gas permits duty-free supply to Heavy Water Plants subject to return and procedural conditions.
Exempts ammonia and synthesis gas from excise duty when supplied by specified manufacturing units to designated Heavy Water Plants for manufacture of Heavy Water and for testing and commissioning, provided any material returned by the Heavy Water Plant to the original supplier is used in fertilizer manufacture. The exemption requires adherence to Chapter X procedures of the Central Excise Rules, 1944 and satisfaction of the Assistant Collector that the supplies, uses, or returns occurred as required.

Excise exemption: sulphur powder removed from excise levy under delegated regulatory authority.
The notification uses delegated rule-making authority under the Central Excise Rules to exempt sulphur powder, as classified in the Central Excise Tariff, from the whole of the excise duty leviable thereon, thereby removing the excise charge on that specified commodity.