Rescission of Customs notification under section 25(1) withdraws a prior customs exemption notification in public interest.
The Central Government, invoking the power under sub-section (1) of section 25 of the Customs Act, 1962 and being satisfied it is necessary in the public interest, rescinds Notification No. 180/86-Customs dated 1st March, 1986, thereby withdrawing that earlier exemption notification.

Customs tariff rate reduction: amendment substitutes a lower per tonne duty, altering the applicable exemption notification.
The Central Government, invoking powers under the Customs Act, amends Notification No. 343/87 Customs (27 October 1987) by substituting the words "rupees one thousand per metric tonne" with the words "rupees five hundred per metric tonne," effecting a reduced per metric tonne duty in the exemption notification on the stated public interest basis.

Rebate of duty procedure applies to exports of creamy snuff, permitting claims for duty on excisable materials used in manufacture.
The procedure under rule 191A of the Central Excise Rules, 1944 for export of articles under claim for rebate of duty on the excisable materials used in their manufacture or packing is declared applicable to Creamy Snuff falling under sub-heading 2404.90 of the Schedule to the Central Excise Tariff Act, 1985, thereby permitting rebate claims on excisable contents of Creamy Snuff exported under the prescribed procedure.

Notification under section 10(23C)(v): institution recognized as exempt for specified assessment years by central government.
Central Government notification under section 10(23C)(v) designates Thanthra Vidya Peedham, Alwaye, Kerala as entitled to the benefit of that sub-clause for the assessment years 1985-86 to 1988-89, recorded as Notification No. S.O.2942 dated 8-8-1988.

Tax exemption notification under section 10(23C)(iv) recognizes an animal health institute as tax-exempt for specified assessment years.
Notification under the Income-tax Act recognizes the Institute of Animal Health and Veterinary Biologicals, Hebbal, Bangalore, as qualifying under section 10(23C)(iv) for specified assessment years, thereby conferring the statutory tax-exemption status for that limited period; the instrument is an executive notification naming the institution and citing the enabling sub-clause.

Delegation of powers: Chief Commissioner may exercise Board powers under Central Excise Rules within his jurisdiction.
Powers vested in the Central Board of Excise and Customs under specified provisions of the Central Excise Rules, 1944, may be exercised by the Chief Commissioner of Central Excise within his territorial jurisdiction pursuant to the statutory delegation power in clause (a).

Exemption under section 10(23C)(iv) notified for Andhra Mahila Sabha, confirming its eligibility for tax exemption that assessment year.
Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, notified Andhra Mahila Sabha, Hyderabad as falling within that sub-clause for the assessment year 1988-89, thereby recognising the institution's eligibility under the statutory exemption mechanism.

Excise exemption for rubber cycle parts during specified period relieves retrospective duty liability where duty was not levied.
Exercising powers under Section 11C of the Central Excises and Salt Act, 1944, the Government directs that the whole of the excise duty which would otherwise have been payable on rubber parts and accessories of cycles and cycle rickshaws shall not be required to be paid in respect of items on which duty was not levied during the period commencing 28 February 1986 and ending 19 May 1987, formalising retrospective relief where a non-levy practice prevailed.

Exemption to raw naphtha directs no excise duty payable where used to manufacture benzene and toluene in declared refineries.
A statutory direction exempts duty of excise on raw naphtha produced in declared refineries and used within those refineries for manufacture of benzene and toluene, stating that the whole excise duty which would have been payable but for the prevailing practice of non-levy shall not be required to be paid in respect of such raw naphtha for the specified retrospective period.

Customs exemption amendments expand repair and re import relief, add office and drawings exemptions, and amend parts wording.
The amendments revise annexures to omit repair phrase references, substitute "parts of" for "of production" in specified entries, and insert time limited provisions permitting goods received for repairs or reconditioning within three years of exportation to be admitted for export after such work. For zone/complex regimes the amendments permit re imported goods within one year for re export after repairs or reconditioning and add exemptions for office equipment and drawings/blueprints/charts, with one office equipment exemption qualified by an Open General Licence and Board of Approval permission.

Excise exemption for prints of feature films selected for India Panorama, conditional on Ministry certificate produced within prescribed period.
Exempts prints of feature films under Heading No. 37.06 from excise duty where selected for the India Panorama; manufacturers must produce a Ministry of Information and Broadcasting certificate confirming selection within one month of clearance or within any extended period allowed by the proper officer to qualify for the exemption.

Manufacture-origin requirement: cement exemption limited to cement made from clinker produced within same manufacturer's factory.
The amendment substitutes the proviso to limit eligible cement to that manufactured out of clinker produced within the same factory where the cement is made or within another factory of the same manufacturer where clinker production has commenced during the relevant period, thereby imposing a manufacture-origin requirement for clinker used to qualify for the notification's exemption.

Customs exemption caps duty on imported photo polymer printing plates to a fixed ad valorem rate for printing industry.
The Central Government exempts photo polymer (relief image) plates imported for use in the printing industry from so much of the customs duty as exceeds the amount calculated at a capped ad valorem rate, thereby limiting customs liability on such imports; the exemption is temporal and confined to imports of the specified plates for printing use.

Customs exemption amendment inserts additional schedule entries to expand auxiliary-duty exemptions under delegated statutory powers.
Amendment inserts two new schedule entries after Sl. No. 276 in Notification No. 159/88-Customs, expanding the list of miscellaneous exemptions related to auxiliary duties. The change is made under the statutory powers granted by sub-section (1) of Section 25 of the Customs Act read with the relevant provision of the Finance Act and operates by adding specified notification entries to the Schedule of the principal notification.

Customs exemption for scientific research imports subject to passbook, certification, noncommercial use and value limits.
Exemption from customs duty and additional duty is provided for scientific and technical instruments, apparatus, equipment, accessories, spare parts and consumable goods imported by public-funded research institutions or Universities, conditional on a Pass Book issued by the relevant Central department, departmental certification that the importer is non-commercial, Head certification that items are not domestically manufactured and will be used only for research, and compliance with specified aggregate and per-item CIF value limits and procedural requirements.

Customs exemption for Light Combat Aircraft programme: authorised work centres may import specified goods duty-free subject to certification conditions.
Exempts specified machinery, equipment, instruments, components, spares, raw materials and consumables imported for the Light Combat Aircraft Programme from the whole of the customs duty in the First Schedule and the additional duty under Section 3 when imported by an Authorised Work Centre listed in the notification, subject to production at importation of a list certified by the Senior Manager, Aeronautical Development Agency (necessity, non-availability in India, exclusive use) and by a Deputy Secretary-level officer in the Ministry of Defence (authorisation).

Extension of Notification validity: expiry date substituted to extend the notification's operative period by one year.
The Central Government, satisfied in the public interest, amends the earlier notification by substituting the prior expiry date with a new expiry date, thereby extending the notification's period of validity for an additional year; this textual substitution alters only the notification's temporal scope and does not modify other substantive terms.

Tax exemption notification: charitable trust recognised under income tax provision for the assessment year, enabling exemption.
Notification by the Central Government under sub-clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, formally notifies Shree Rama Vaikuntha Temple Trust, Pushkar (Rajasthan) as recognised for the purposes of that provision for the specified assessment year, thereby conferring the tax treatment provided by the provision for that year.

Tax exemption under section 10(23C)(v) recognises charitable institution status for the 1988-89 assessment year.
Central Government notifies Sri Madujjaini Sadharma Simahasana Sri Taralabalu Jagadguru Bruhanmath, Sirigere, Karnataka under 10(23C)(v) of the Income-tax Act, recognising the institution for the purpose of that sub-clause for the specified assessment year.

Specified bonds designation under section 193 proviso permits tax benefit on transfer if transferee notifies issuer within sixty days.
Central Government specifies "12.5% HDFC Bonds, 1998(A)" issued by Housing Development Finance Corporation Limited as specified securities under the proviso to section 193, notifying that the withholding proviso's benefit for transfers by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.