Appointment of adjudicating authority to hear show cause notices issued by revenue intelligence, authorising cross-postings for customs adjudication.
The Central Board, exercising powers under the Customs Act, appoints the Commissioner of Central Excise (Adjudication), New Delhi, to act as Commissioner of Customs for specified formations solely for adjudicating show cause notices arising from a Directorate of Revenue Intelligence reference concerning M/s Saluja Exim and associated parties.

Common Adjudicating Authority appointment designates Bangalore Commissioner to adjudicate specified show cause notices for Chennai import and air cargo matters.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Bangalore to act as Commissioner of Customs (Sea port - Import), Custom House, Chennai and Commissioner of Customs (Air Cargo Complex), Meenambakkam, Chennai for the purpose of adjudicating specified show cause notices issued by the Additional Director General, Directorate of Revenue Intelligence, Bangalore Zonal Unit concerning M/s ITI Ltd and others.

Appointment of Special Adjudicator: Commissioner designated to adjudicate DRI show cause notices related to specified exporters.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Central Excise (Adjudication), New Delhi, to act as Commissioner of Customs for ICD Tughlakabad, Jawaharlal Nehru Port Trust (Exports) Nhava Sheva, Coimbatore and Chennai for the specific purpose of adjudicating the show cause notice dated 24 December 2004 relating to M/s Lindt Export, M/s High Tech Engineers and others issued by the revenue intelligence directorate.

Rules of Origin determine preferential tariff eligibility under CECA via origin, value added and tariff classification tests.
Rules of Origin determine preferential tariff eligibility under the India-Singapore CECA: goods qualify if wholly obtained or if not wholly produced meet origin tests-either a local value added content threshold calculated by direct or indirect methods, a change in four digit HS tariff classification for non originating inputs, or applicable Product Specific Rules. Indirect materials are treated as originating at producer cost. Certificates of Origin issued by designated authorities are required, subject to pre export verification, advance rulings, retention and presentation rules, and verification/cooperation mechanisms including provisional admission pending confirmation.

Bench constitution under company law: allocation of corporate subject-matters and regional jurisdiction with referral mechanism.
Specialized benches are constituted to allocate company-law subject-matters to a Principal Bench and an Additional Principal Bench composed of designated senior members; the Additional Principal Bench is assigned a defined regional jurisdiction. Other company-law matters and interlocutory applications, including certain banking-related matters, are to be heard by single Members at Regional Benches from the same member roster. The Principal Bench may sit at any place nationally and benches may refer matters to the Principal Bench for joint consultation and disposal; the order takes immediate effect.

Foreign investment in townships permitted with full ownership subject to capitalization, development, repatriation and approval conditions.
Foreign direct investment up to full ownership is permitted in townships, housing and construction-development projects subject to minimum project area requirements, prescribed minimum capitalization for wholly owned subsidiaries and joint ventures with timely fund infusion, a specified lock-in on original investment unless earlier exit is approved by Government through FIPB, development of at least half the project within five years of statutory clearances, prohibition on sale of undeveloped plots, conformity with applicable building regulations, investor responsibility for approvals and development charges, and monitoring by the approving local authority with requirement of completion certificate before disposing serviced plots.

Amendment of exemption threshold raises customs exemption under section 25(1) in public interest to a higher monetary ceiling.
Exercising powers under section 25(1) of the Customs Act, 1962, the Central Government substitutes the previously specified monetary amount in Notification No. 207/89-Customs with a higher amount, stating the change is necessary in the public interest; the amendment solely replaces the exempt amount without modifying other provisions of the principal notification.

Anti dumping duty withdrawal on steel billets and bars from Russia and China following mid term review recommendation.
The Central Government rescinded the anti dumping notification imposing duties on specified steel billets, bars and rounds from Russia and the People's Republic of China after a mid term review found dumping from Russia (and applied the earlier China margin due to no imports) but concluded that continuation or recurrence of injury was not established; rescission was effected under section 9A(1) read with section 9A(5) of the Customs Tariff Act, 1975 and rules 18 and 20 of the Anti dumping Rules, with savings for prior actions.

Provisional assessment imposed on imports of vitrified and porcelain tiles pending new shipper review; importers liable for retrospective anti-dumping duty.
The Central Government ordered that imports of vitrified and porcelain tiles produced by the named producer and exported by the named exporter through the named intermediary shall be subject to provisional assessment pending completion of a new shipper review; such provisional assessment may be secured by a security or guarantee and importers will be liable to pay any anti-dumping duty recommended on review and imposed, with liability dating from the initiation of the review.

Anti-dumping duty on paracetamol imports from China applies where exports are below normal value, causing domestic injury.
Imposition of anti-dumping duty on Paracetamol under sub heading 2922 29 applies to all producers/exporters in the People's Republic of China based on findings of exports below normal value causing material injury; duty equals the difference between the Table amount and the assessable landed value, payable in Indian currency with exchange rate determined by Government notifications and the relevant date being bill of entry presentation.

Limitation on treaty benefits restricts shell entities and conditions capital gains and information exchange under the amended tax protocol.
The Protocol amends treaty allocation of taxing rights by providing that gains from alienation of property not otherwise covered are taxable only in the alienator's State of residence, enhances exchange of information obligations through Competent Authorities, establishes an intergovernmental review group, and introduces a Limitation on Treaty Benefits denying benefits where arrangements are primarily to obtain treaty advantages and excluding shell/conduit companies unless objective tests (listing or expenditure) are met; it also caps source state tax on royalties where the recipient is beneficial owner.

Tax exemption under section 10(23C)(iv) granted to trust subject to application, investment, business, return filing and dissolution conditions.
Notification grants charitable trust exemption to Krishna Gopai Ayurvedic Dharmarth Aushdhalaya Trust for assessment years 2004-05 to 2006-07, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments and deposits limited to modes in Section 11(5) (except voluntary contributions in kind); business income excluded unless incidental and accounted separately; regular filing of income-tax returns; and on dissolution surplus and assets to be transferred to a charitable organisation with similar objectives.

SCOMET export controls require licences for listed strategic items; Category 0 nuclear exports are regulated under Atomic Energy law.
Amendment to ITC(HS) Schedule 2 Appendix 3 updates the SCOMET list and establishes that export of listed SCOMET items is regulated and permitted only against an export licence except where explicitly prohibited or permitted without licence subject to conditions. Controls are organised by categories (nuclear; toxic chemicals; micro-organisms and toxins; materials and processing equipment; nuclear related equipment not in Category 0; aerospace and UAV systems; electronics, computers and information security) with technical thresholds, functional definitions, licensing authorities and notification and end use reporting obligations specified. Category 0 nuclear items are regulated under the Atomic Energy Act with licensing by the Department of Atomic Energy.

Exemption for air transport of export goods removes service tax liability for aircraft operators under specified statutory provision.
Exempts the taxable service provided by an aircraft operator in relation to transport of export goods by aircraft from the whole of the service tax leviable under section 66 of the Finance Act, the exemption being issued under the powers of section 93(1) and referring to the taxable service in sub-clause (zzn) of clause (105) of section 65.

Customs exemption for specified aerospace imports enables duty-free import of equipment for trainer aircraft manufacture and overhaul.
Amendment inserts two entries into Notification No.39/96-Customs granting import exemption for machinery, equipment, instruments, components and spares, tools, accessories, computer software, mock-ups and models for manufacture, repair or overhaul of the Advanced Jet Trainer (HAWK-115 Y) and Adour Mark 871-07 engines, and exempting capital equipment for setting up facilities to manufacture the Intermediate Jet Trainer (HJT-36), its engines and accessories, provided such items are imported by the designated domestic manufacturer.

Adjudicating authority appointment to decide specified show cause notices under the Customs Act, reallocating matters for adjudication.
Under section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Import and General), New Delhi, to act as Commissioner of Customs and Central Excise, Hyderabad-II for adjudication of specified show cause notices, transferring the adjudicatory responsibility by reference to the originating notices and filing references.

Appointment of special adjudicator under Customs Act to adjudicate show cause notices issued by the investigating agency.
Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Mumbai to act as Commissioner of Customs (Export), New Custom House, Mumbai and as Commissioner of Customs (Import), Jawahar Custom House, Nhava Sheva for the limited purpose of adjudicating show cause notices issued by the investigating agency concerning M/s Shri Anthony D'souza and his proprietary firms and specified premises, as stated in the referenced DRI show cause notice.

Appointment of special adjudicator under section 4 to transfer adjudication of specified show cause notices to a designated commissioner.
Appointment of a special adjudicator under sub-section (1) of section 4 of the Customs Act, 1962: the Commissioner of Customs (Import), Nhava Sheva, is designated to act as Commissioner of Customs (Port-Import), Kolkata, for adjudicating specified show cause notices issued to M/s Frost International Ltd and others, transferring adjudicatory responsibility for those particular proceedings to the named officer.

Appointment of special adjudicator: Commissioner of Customs (Adjudication), Mumbai designated to adjudicate specified show cause notices.
The Central Board of Excise and Customs designates the Commissioner of Customs (Adjudication), Mumbai to act as Commissioner of Customs (Import), Nhava Sheva; Commissioner of Customs (Sea Port - Export), Chennai; and Commissioner of Customs (Export), Nhava Sheva, for the limited purpose of adjudicating the show cause notices issued in respect of M/s Frost International Ltd and others arising from the referenced investigation by the revenue intelligence agency.

Notification amendment updates named parties and corrects references in customs notifications under statutory administrative authority.
Board amends specified Customs (Non-Tariff) notifications under sub-section (1) of section 4 of the Customs Act, 1962 by substituting named exporters with "and others" in two notifications and correcting the lettering and punctuation of a DRI file reference in another notification, thereby modifying the nominated parties and the textual citation in the earlier instruments.