Tax exemption under section 10(23G) approved for parking infrastructure, subject to compliance and audit withdrawal conditions.
Approval is granted to the installation and operation of a Multi-level Car Parking System (Parkomat) in Calcutta by Sim Park Infra (P.) Ltd. for the purposes of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment year 2001-2002, subject to specified compliance conditions.

Approval under section 10(23G) grants tax-exempt status to the housing development subject to compliance and audit conditions.
Approval is granted to the development of Dheeraj Valley and Dheeraj Residency by Satyam Realtor Private Limited for the purpose of tax exemption under section 10(23G), read with rule 2E, for assessment years 2001-2002 to 2003-2004, subject to compliance with those provisions. The approval requires maintenance of books, audit of accounts by an accountant as per sub rule (7) of rule 2E, and submission of the audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails the accounting or reporting conditions.

Import classification amendments permit listed tariff items to be imported free under SIL/Public Notice, removing prior conditional restrictions.
The Central Government amends ITC(HS) classifications by deleting specified conditional entries in column 4 for listed Exim headings and codes and designates particular Exim codes and item descriptions as Free for import under SIL/Public Notice, thereby removing previous restrictions and aligning those items with an unrestricted import policy subject to standard SIL/Public Notice procedures.

Customs privileges for privileged persons: amended rules for vehicle disposal, approval process, and duty calculation follow specified procedures.
Privileged persons may, with Central Board approval through the Ministry of External Affairs, transfer or re-export imported motor vehicles, or sell to non-privileged persons after three years (with an early-sale exception on transfer out of India). Applications for sale or disposal must be made to the Ministry of External Affairs for forwarding to the Board. Duty on sales to non-privileged persons is payable to the nearest Commissioner and assessed on depreciated value per Board scales, using duty and exchange rates on the Board's approval date. Special rules treat accidented, totally damaged, and stolen vehicles as cum-duty price bases for duty calculation.

Tax exemption recognition under section 10(23G) grants approved infrastructure status subject to compliance, audit and withdrawal conditions.
Approval is granted to Shree Maheshwar Hydro-electric Power Plant for recognition under section 10(23G) of the Income-tax Act read with the Income-tax Rules, conferring income-tax exemption status for specified assessment years. The approval is conditional on compliance with statutory provisions, maintenance and audit of books of account, and furnishing prescribed audit reports, and may be withdrawn if the enterprise ceases to be an infrastructure facility or fails the audit and reporting requirements.

Onion export allocation permitted to designated agencies under prior export terms, with shipments required by the specified deadline.
A further 50,000 metric tonnes of onions are allocated among specified agencies/State Trading Enterprises for export; these STEs may export directly or via registered exporters on the same terms as the earlier notification except for the prescribed shipment time, and both the newly released quantity and any unutilised balance from the earlier release must be shipped by the deadline set in this notification.

Anti-dumping duty on Aniline targets dumped EU-origin imports; duty fixed and payable in Indian currency from provisional date.
An anti dumping duty is imposed on Aniline (sub heading 2921.41) originating in or exported from the European Union after findings of dumping and material injury; the Central Government, under the Customs Tariff Act and the Anti dumping Rules, prescribes a per kilogram duty rate payable in Indian currency, effective from the provisional imposition date, and requires conversion using the Government specified rate of exchange determined as of the bill of entry presentation date.

Anti-dumping duty on strontium carbonate imports from China effective from provisional date, payable in domestic currency.
An anti-dumping duty is imposed on Strontium Carbonate imports from the People's Republic of China following findings of exports below normal value that caused material injury to the domestic industry; the duty is fixed by the Central Government, applied retrospectively to the provisional duty date, paid in Indian currency, and converted using the government-specified rate of exchange on the bill-of-entry date.

Anti-dumping duty on caustic soda imposed; duties calculated as difference from landed value per metric tonne applied to exporters.
Imposition of anti-dumping duty on imports of Sodium Hydroxide (caustic soda) from specified countries follows findings that the goods were exported below normal value causing dumping and material injury; duties are set as country- and exporter-specific per-metric-tonne amounts and are calculated as the difference between the stated amount and the landed value, with exchange rate and landed value defined for computation.

Monthly return requirement: Form ER-2 prescribed for excisable goods removed from FTZ/SEZ and Hundred Percent EOUs.
The Board prescribes the monthly return format under Rule 17 of the Central Excise (No.2) Rules, 2001 for excisable goods removed from units in Free Trade Zones, Special Economic Zones or Hundred Percent Export Oriented Units, specifying Form ER-2 as the proper form and declaring the notification's commencement date; the notification is noted as subsequently superseded by a later notification.

Monthly/Quarterly Return (E.R. 1) notified under Rule 12, prescribing the form and effective from 1 July 2001.
Notification prescribes the Monthly/Quarterly Return (E.R. 1) as the proper form under Rule 12 of the Central Excise (No.2) Rules, 2001, and states that this requirement takes effect from 1 July 2001.

Movement of excisable goods allowed between factory and warehouses without payment of duty under specified conditions.
Extension of a duty free transfer facility permitting removal of specified excisable goods from factory to a warehouse, or between warehouses, without payment of duty. Covered categories include petroleum products under Chapter 27, specified chemicals (benzene, toluene, xylene, propylene, tertiary amyl methylene ether) under Chapter 29, and listed consumable items when sent to Customs appointed or licensed warehouses for direct supply as stores to foreign going vessels or aircraft or to meal uplift stations outside India.

Removal to warehouse for export under central excise rules enables specified exporters to store and export excisable goods.
The notification authorizes removal of excisable goods listed in the First Schedule from factories or Commissioner approved premises to warehouses registered at Board specified places for storage and subsequent export, and permits export therefrom by exporters or classes of exporters specified by the Board, linking the warehouse removal facility to the applicable export rules as amended.

Export under bond to Bhutan: payment proof, bond filing and customs verification enable duty free removals and bond discharge.
Exports under bond to Bhutan require full payment in freely convertible currency (or deemed payment in Indian rupees for Bhutan), a prescribed bond filed with the territorial Central Excise officer, and where exports are against an irrevocable letter of credit, a bank certificate confirming receipt of payment; procedural steps at despatch and at land customs, submission of endorsed invoice copies and the bank certificate within six months, and reconciliation in the bond account govern provisional and final discharge, with duty plus prescribed interest payable on failure or shortages.

Duty-free removal of intermediate goods: conditions for manufacture of export articles and mandatory compliance steps.
Notification permits duty-free removal of intermediate excisable goods for use in manufacture of articles intended for export (except Bhutan) where the manufacturer holds or has applied for an Advance Intermediate Licence or is authorised to supply an ultimate exporter holding a Duty Exemption Entitlement Certificate and Advance Licence; applicable rules apply mutatis mutandis; removals cannot exceed entitlement and goods must be utilised for export production or replenishment of identical duty-paid inputs; sampling, testing, duty on waste, specified export routes, and submission of detailed accounts and attested export documents within thirty days are required.

Duty-free procurement of excisable inputs allowed for export manufacture subject to registration, input output declaration, verification and ARE 2 procedures.
Notification permits procurement of excisable goods without payment of duty for manufacture or processing of export goods subject to registration under Central Excise (No.2) Rules, declaration of input output ratios and duty rates, verification and countersignature by the Assistant/Deputy Commissioner, and compliance with removal, bonding or letter of undertaking, export formalities via Form A.R.E.2, and treatment of waste as dutiable if removed from the factory.

Export under bond permitted without payment of duty subject to bond or letter of undertaking and prescribed sealing and certification procedures.
Export of excisable goods without payment of duty (except to Bhutan) is permitted from approved premises upon furnishing a general bond or letter of undertaking with security at least equal to duty payable; exports must occur within six months or extended period allowed. Removal requires Form CT 1 and Form A.R.E. 1 procedures, sealing and examination at despatch, possible self sealing where authorised, and Customs certification at export. Non exported goods may be diverted to home consumption on payment of duty and prescribed interest; re imported goods for repair may return for re export subject to conditions.

Rebate of duty on excisable materials: conditional refund on export subject to declaration, verification and prescribed export procedures.
Rebate of duty on excisable materials used in manufacture or processing of export goods is payable on exportation subject to conditions under rule 18. The manufacturer must file a declaration with the Assistant/Deputy Commissioner detailing finished goods, tariff classification, duty paid on materials and the manufacturing formula. The proper officer verifies input-output ratios and may permit manufacture and export if no likelihood of duty evasion. Procurement, removal for processing, export via Form A.R.E. 2, claim lodging with the jurisdictional Assistant/Deputy Commissioner, and definition of "duty" are prescribed.

Rebate of Excise Duty: exporters may claim duty rebate on exports under specified sealing, documentation and electronic procedures.
The notification authorises rebate of whole of the excise duty paid on exports subject to specified conditions, procedural steps and limitations, including tabled reductions for mineral oil products, a minimum rebate threshold, export within prescribed time limits, sealing and examination protocols at factory/warehouse and place of export using Form A.R.E.-1 or electronic declaration, and a distinct land-route procedure for exports to Nepal with documentation, reconciliation by the Directorate (Nepal Refund Wing) and periodic bilateral review.

Delegation of Central Excise powers: officers appointed and invested to exercise adjudication and investigation jurisdiction nationwide.
The Board appoints specified officers and invests them with the powers of Central Excise Officers effective 1 July 2001: all Commissioners of Central Excise are empowered to exercise Central Excise Officer powers throughout India for adjudication and investigation as assigned by the Board; Customs Preventive Officers at principal airports are empowered to exercise the powers of the Central Excise Officer in charge of a warehouse within that warehouse's jurisdiction; an entry for Commissioners (Adjudication) was subsequently substituted by later notifications.