Exemption for saltpetre excise where administrative practice led to non-levy, relieving past excise liability.
Exemption is directed for the excise and special excise duties applicable to saltpetre classified under Chapters 25, 28 or 38 where an established administrative practice resulted in non-levy during the defined historical period; the Government relieves liable parties from payment of those duties in respect of saltpetre on which duty was not levied in accordance with that practice.

Customs notification amendment: inserts a new exemption entry into the customs schedule, modifying auxiliary duty scope.
Central Government, under powers of the Customs Act and the Finance Act, amends Notification No. 161/89-Customs by inserting after serial 93 a new serial entry 94 recording "No. 198-Customs, dated the 30th June, 1989" into the Schedule, thereby adding that notification to the exemption list.

Customs exemption for butadiene imports capped at an ad valorem rate, removing additional duty for synthetic rubber manufacture.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts butadiene under Heading No. 29.01 when imported for manufacture of synthetic rubber from that portion of customs duty in excess of the amount calculated at the rate of 40 per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act; the notification remains in force up to and including 31 December 1989.

Amendment to customs exemption schedule adds Notification No.196 reference, coming into force on 1 July 1989.
Amendment adds an entry to the Schedule of Notification No. 161/89-Customs by inserting item 93 referencing Notification No. 196-Customs dated 30th June, 1989, under the executive powers conferred by the customs and finance statutes; the amendment takes effect on 1st July, 1989.

Customs exemption for offshore oil exploration imports requires Empowered Committee certification and limits duty exposure under conditions.
Exempts specified goods imported for off shore oil exploration or exploitation from customs duty in excess of a capped ad valorem rate and from the whole of additional duty under the Customs Tariff Act, conditional upon production at clearance of a certificate from the Member Secretary of the Empowered Committee on the Indigenisation of Oil Field Equipments and Services certifying the goods are essential for the stated off shore purposes; enumerates covered categories including drilling, production, subsea, survey, safety, telecommunication, spares and consumables and notes subsequent rescission by a later notification.

Customs exemption amendment removes a scheduled entry, altering tariff exemption scope and taking effect subsequently.
The Central Government amends Notification No. 159/89-Customs by directing the omission of item No. 263 from the Schedule to that notification, exercising powers under the Customs Act and the Finance Act; the amendment takes effect on 1 July 1989.

Customs exemption update: insertion of pig iron into the tariff table under the amended notification.
The Central Government, exercising statutory amendment powers, issued Notification No. 194/89 Cus (30 June 1989) to amend Notification No. 160/89 Cus by inserting a new Sl. No. 9A in the Table immediately after Sl. No. 9, specifying tariff heading 72 with the description "Pig iron" as a listed item.

Customs tariff amendment increases ad valorem rates for specified goods and extends the notification expiry to a later date.
Amendment increases specified ad valorem duty rates in two sub clauses of the customs exemption notification and substitutes its expiry date with a later date, thereby extending the notification's period of operation under the powers of section 66 of the Customs Act, 1962.

Appointment of Appropriate Authority updated by substituting the designated official in the income-tax notification.
The Central Government, exercising powers under the Income-tax Act, substitutes item (iii) against Serial No. 4 in the Table to Notification No. S.O. 684(E) (24 May 1986), relating to the Appropriate Authority for Madras, by naming the specified officer as the designated official in that notification.

Customs exemption amendment adds B-Cisthemic Acid to the schedule under customs act authority by government notification.
Amendment inserts B-Cisthemic Acid as serial number 19 into the Schedule annexed to Notification No. 464/86-Customs by Notification No. 192/89 dated 29-6-1989, effected under the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962.

Extension of notification validity prolongs a tariff exemption under statutory customs powers without altering substantive terms.
The Central Government, exercising its statutory powers under the Customs Act, substitutes the original expiry date in Notification No. 216/88-Customs to extend the notification's operation for a further year by replacing the earlier terminal date with a later terminal date, thereby prolonging the existing tariff exemption's duration on public interest grounds without modifying its substantive terms.

Notification under section 10(23C)(iv) designates Vivekananda Nidhi as a notified institution for tax exemption purposes.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 designates Vivekananda Nidhi, Calcutta as a notified institution; the Central Government issued S.O.3107 dated 27-6-1989 to notify the entity for assessment years 1987-88 to 1989-90, thereby recognising it within the statutory framework of clause (23C)(iv).

Declaration of warehousing station enables Maraimalai Nagar to operate under the customs warehousing regulatory framework.
The Central Board of Excise and Customs, exercising powers under Section 9, declares Maraimalai Nagar in Chingleput District, Tamil Nadu, to be a warehousing station, thereby bringing the locality within the customs warehousing regulatory framework and subjecting goods there to the applicable customs control and procedures.

Exchange rate fixation standardises official currency conversion rates for stamp duty and customs purposes across listed currencies.
The Central Government prescribes official conversion rates for specified foreign currencies for calculating stamp duty and for Section 14 of the Customs Act, 1962, superseding an earlier notification and fixing a schedule of currency equivalents to be applied from the commencement date stated in the notification.

Extension of exemption notification validity by substituting its expiry date to prolong the notification's operative period.
The Central Government amends Notification No. 203/88 Customs by substituting the figures, letters and word representing the earlier expiry date in paragraph 2 with those representing a later expiry date, thereby extending the validity of that miscellaneous exemption notification under powers conferred by sub section (1) of Section 25 of the Customs Act, 1962.

Appointment of Customs Officers: designation amended to include Director General alongside Director of Revenue Intelligence for customs appointments.
The Central Government, exercising powers under the Customs Act, 1962, amends the earlier notification by substituting the words "Director General/Director of Revenue Intelligence, New Delhi" for the words "Director of Revenue Intelligence, New Delhi" against S. No. 1 in Clause (a), thereby altering the designated official authorized under that notification.

Appointment of Customs Officers: Joint Director, Directorate of Revenue Intelligence added to Table; specified entries deleted.
The Central Government, exercising its appointment power under the Customs Act, amends the earlier notification by inserting "Joint Director, Directorate of Revenue Intelligence, New Delhi" in column (2) of the Table against serial number one and deleting the entries shown against serial number three, thereby redesignating the authorised proper officer positions in the Table.

Mutual fund specification: LIC Mutual Fund designated as a public financial institution mutual fund under income-tax provision.
The Central Government, exercising statutory power under the cited clause of section 10, specifies LIC Mutual Fund established by the Life Insurance Corporation as a mutual fund of public financial institutions for the purposes of the relevant income-tax provision, formally recognizing its status under that statutory framework.

Central Excise rule amendments broaden fabric coverage and eliminate match head composition entries in Rules and specimen forms.
The amendment removes provisions and references to composition for match heads by omitting the Matches sub heading and rules 58, 60 and 61 and deleting related phrases in rule 174. It inserts "or man made fabrics" after "cotton fabrics" in rule 96DD, and revises specimen forms to substitute wording so veneers stand alone and to require Range and Division to include postal address.

Customs exemption addition: cochlear implant included in exemption schedule by central government notification, covering medical devices.
The Central Government amends Notification No. 105/86 Cus. by inserting a new Table entry adding the artificial electronic ear (cochlear implant) to the list of exempted goods, thereby expanding the scope of the miscellaneous exemption schedule issued by the Ministry of Finance (Department of Revenue).