Rebate of excise duty on exported blended and package tea permitted subject to registration, documentation and refund obligations.
A rebate of excise duty is allowed on tea used to manufacture blended or package tea for export, subject to a per unit rebate rate and specified conditions: exporter registration and annual renewal, presentation of certified shipping documents within the statutory period, Collector satisfaction that export value covers the rebate and that duty was paid on or after the notified date, a minimum admissible rebate threshold, and an obligation to refund any erroneously paid rebate on demand within six months.

Rebate of excise duty on exported tea limited to exports with excise paid after notification and direct export from factory or warehouse.
The amendment revises eligibility and conditions for rebate of excise duty on exported goods by excluding specified items (including instant tea, salt and certain vegetable oils) from the general rebate entry, substituting revised per unit rebate rates for certain items, and adding a specific rebate entry for tea under heading 09.02 payable to designated foreign destinations provided excise duty was paid on or after the notification date and the tea is exported directly from a factory, warehouse or other place.

Zonal duty rates for tea revised; cooperative society exemptions tied to holding limits and green-leaf sourcing conditions.
Amendment substitutes a two zone Table setting distinct duty rates for tea by area and modifies the proviso to grant reduced duty for tea manufactured in registered co operative society factories, fixing a specified reduced rate for Darrang and a percentage reduction elsewhere, subject to conditions that no society member hold more than ten hectares and that green leaf is not purchased from growers exceeding ten hectares; the Explanation excludes the Tamil Nadu Government Tea Project and paragraph 2 of the earlier notification is omitted.

Excise exemption for raw naphtha fuel allows duty relief for gas turbine use at specified fertilizer unit, subject to proof.
Raw naphtha used as fuel for running the gas turbine at the Talchar Unit is exempted from excise duty in excess of the amount calculated at a specified per kilolitre rate, provided the Assistant Collector of Central Excise is satisfied that such use occurred and the procedure in Chapter X of the Central Excise Rules, 1944, is followed; the exemption runs until 31 December 1986.

Notification under section 10(23C)(v) recognises The Bombay Society of the Franciscan Sisters of Mary for specified assessment years.
Notification under section 10(23C)(v) records that The Bombay Society of the Franciscan Sisters of Mary is recognised by the Central Government for the purposes of that provision and designates the specified assessment years to which the recognition applies, situating the society within the statutory framework for tax treatment of eligible charitable entities.

Notification under section 10(23C)(v): Trust recognized for tax-exempt status for specified assessment years by Central Government.
Central Government, exercising the power conferred by the specified sub-clause of clause (23C) of section 10 of the Income-tax Act, notifies Sree Adya Jagadguru Sankaracharya Shree Mahasamasthana Gokarna Trust as eligible under that provision for the purpose of income-tax exemption, covering the assessment years specified in the notification.

Notification under section 10(23C)(v) by Central Government confirms charitable status for specified assessment years of an educational society.
Central Government, exercising power under sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies the Society of the Sisters of the Divine Saviour, Manjalumoodu, as qualifying within that sub clause for the assessment years 1982 83 to 1986 87, thereby identifying the society for the purposes of the income tax exclusion provision for those years.

Excise duty exemption for launch vehicle and satellite systems conditioned on ISRO use and Joint Secretary certification.
Systems and sub-systems of launch vehicle and satellite projects specified in the Central Excise Tariff are exempt from excise duty provided they are intended for use in Department of Space launch vehicle or satellite projects, certified by an officer not below Joint Secretary, and, when used outside the factory of production, subject to the procedure in Chapter X of the Central Excise Rules.

Exemption for small scale sector: powered cycles, rickshaws, side cars and evaporative coolers exempted from central excise.
The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.

Appointment of Central Excise Officers: CEIB personnel invested with equivalent central excise powers and nationwide jurisdiction.
The Central Board of Excise and Customs appoints specified officers of the Central Economic Intelligence Bureau as Central Excise Officers under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, and invests them with the powers exercisable by Central Excise Officers under the Act and Rules, to be exercised throughout the territory of India, with specified rank equivalences.

Research expenditure approval under section 35(1)(ii) enables institutional tax recognition subject to reporting and accounting obligations
Approval under section 35(1)(ii) is granted to the Madras Institute of Magnetobiology as an Association for tax recognition of scientific research expenditure, conditioned on maintaining separate research accounts and fulfilling prescribed reporting, audited accounts submission, and timely renewal application requirements to the appropriate authorities.

Right to be heard: amendment adds personal hearing option for appellants in central excise appeal forms.
Amendment inserts, in Forms E.A. 1, E.A. 3 and E.A. 8 of the Central Excise Rules, 1944, a question asking whether the appellant wishes to be heard in person, creating an explicit option for appellants to request a personal oral hearing; the rules are made under the act's rulemaking power and commence on publication in the Official Gazette.

Central Excise Rules amendment reallocates collectors' jurisdictions and replaces 'extend' with 'reduce' in proviso wording.
The amendment substitutes items (zd) and (ze) in rule 2 clause (ii)(A) to reassign collector jurisdictions between Calcutta I and Calcutta II and substitutes the word "reduce" for "extend" in clause (b) of the proviso to sub rule (1) of rule 176; the rules take effect on publication in the Official Gazette.

Delegation of powers rescinded: central government withdraws regional directors' authority over share-transfer functions under company law.
The Central Government rescinds its prior delegation to Regional Directors of its functions under sub section (1D) of section 108 of the Companies Act, 1956 concerning transfer of shares; the prior delegation had limited exercise to companies within each Regional Director's jurisdiction and required that such exercise be subject to supervisory control by the central oversight body.

Customs amendment removes tariff exemption for machine tools, narrowing coverage of a prior exemption notification.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 154/86-Customs by deleting, in the annexed Table against Sl. No. (i) column (2), item 54 and the entry relating thereto, thereby withdrawing the specified exemption entry for machine tools under the relevant headings.

Exemption for research imports requires government and institutional certification to secure customs duty relief for consumables.
Exempts consumable goods imported for research by public-funded research institutions from customs and additional duty, subject to conditions. For imports up to the aggregate CIF threshold of rupees one lakh per financial year, exemptions require certification by a Deputy Secretary-level officer in the Department of Science & Technology or the administratively concerned ministry and certification by the Head of Institution that the goods are not manufactured in India, will be used only for research, the institution is public-funded and not commercially engaged, and the aggregate exempted value does not exceed the threshold. Higher-value imports additionally require a non-availability certificate from the Directorate General of Technical Development.

Customs exemption scope expanded to include specified gold articles under advance licences and to reference magnetic tapes in eligibility.
Amendment to the Customs exemption for imports against advance licences substitutes the eligibility wording in condition (f) to reference the goods listed at Sl. Nos. 144 and 145 and inserts two First Schedule entries: Sl. No. 144 covering gold of 18 carats and below in sheets, tubes, pipes, wires and solders; and Sl. No. 145 covering gold findings and related mountings of 18 carats and below, thereby identifying these goods as eligible under the notification.

Approval under section 35(1)(iii): institute must maintain separate research accounts and submit annual returns and audited accounts.
Approval under section 35(1)(iii) is granted to T.A. Pai Management Institute, Manipal, subject to maintaining a separate account for research receipts; filing annual returns of scientific research activities by 30 April; submitting audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and the Commissioner by 30 June; and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry. The approval period runs from 24 May 1985 to 31 March 1988.

Approval under section 35(1)(ii) requires separate research accounts, annual research returns, audited accounts, and timely renewal application.
Forbes Research Centre, New Delhi, is approved under section 35(1)(ii) as an "Association" subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April to the prescribed authority; submit audited annual accounts and balance-sheet with copies 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 at risk of rejection. The notification states the Institution's address and the effective approval period.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval under section 35(1)(ii) is granted to the Lions Cancer Research Centre, Surat as an Institution subject to conditions: maintain separate research accounts; furnish annual returns of scientific research 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 to the Central Board of Direct Taxes for extension at least three months before approval expiry. The approval period runs from 20-1-1986 to 31-3-1987.