Duty drawback correction: amended Chapter 56 description clarifies ropes, twines and related plastic articles when CENVAT claimed.
Correction to the schedule of duty drawback rates amends the Chapter 56 entry in Notification No.26/2003-Customs (N.T.) to read: "Ropes, twines, yarns, tapes/strips and articles made out of ropes/twines; made out of plastic materials other than reinforced plastics, when CENVAT facility has been availed," thereby clarifying the scope of goods covered when CENVAT has been claimed.

Amendment to customs exemption notification removes minimum duty-saved threshold, altering administrative eligibility conditions for relief.
Notification No.140/2003 amends Notification No.55/03-Customs by deleting from the proviso to condition (6) the words, letters and figures "where the duty saved is not less than Rs.100 crores and", thereby removing the minimum duty-saved monetary threshold as a qualifying criterion under that condition.

Appointment of adjudicating authority under Customs Act to adjudicate specified show cause notices issued by DGCEI.
Designates the Commissioner of Central Excise, Chandigarh I, to act as Commissioner of Customs, Amritsar for adjudicating specific show cause notices issued against M/s. Sri Rama Steel Limited and others, under the authority of section 4(1) of the Customs Act, thereby assigning the proper officer and jurisdiction for those proceedings.

Appointment of Commissioner of Customs to adjudicate show cause notices issued by the Directorate of Revenue Intelligence.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Kandla, to act as Commissioner of Customs (Imports), Jawahar Custom House, Nhava Sheva, and Commissioner of Customs, Ahmedabad, for the sole purpose of adjudicating show cause notices issued by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, relating to M/s. Anita Tex Print Limited and others, with the notification identifying file references and issuance provenance.

Adjudication authority appointment directs designated customs commissioner to adjudicate specified show cause notices.
The Central Board of Excise & Customs appoints the Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai to act as Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai for the purpose of adjudicating the show cause notices relating to two named corporate respondents, under the powers conferred by sub section (1) of section 4 of the Customs Act, 1962.

Designation substitution: Commissioner of Customs (Exports) replaces Air Cargo Unit Commissioner in the customs notification, altering proper officer.
The notification substitutes the words identifying the prior office designation "Commissioner of Customs, Air Cargo Unit, New Custom House, Indira Gandhi International Airport, New Delhi" with the designation "Commissioner of Customs (Exports), New Custom House, New Delhi," thereby changing the specified Commissioner named as the proper officer in the earlier customs notification.

Inland Container Depot designation: Bari Brahmana appointed for unloading imported and loading export goods under Customs Act amendment.
An amendment to Notification No.12/97-CUSTOMS (N.T.) inserts a new table entry (5B) under the authority of clause (aa), sub section (1), section 7 of the Customs Act, 1962, designating Bari Brahmana, Jammu, as an Inland Container Depot authorised for unloading of imported goods and loading of export goods, added after the existing S.No.5A entry for Jharkhand.

Income-tax exemption under section 10(23C)(iv) granted subject to conditions on application of income and investment.
Notification recognizes Grocery Markets & Shops Board, Mumbai under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income exclusively to its objects; restrict investments to forms permitted by the Act (except certain retained voluntary contributions); exclude business income unless incidental and kept in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.

Tax exemption under section 10(23C)(iv): Grocery Markets & Shops Board's income exempt for specified years subject to compliance.
Notification designates Grocery Markets & Shops Board, Mumbai as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 1996-97 to 1998-99, conditional on exclusive application or accumulation of income for stated objects, restricted investments to modes permitted by section 11(5) (except certain voluntary contributions held as movable property), exemption only for business income incidental to objectives with separate books, regular filing of returns, and transfer of surplus/assets on dissolution to a like charitable organisation.

CENVAT credit utilisation requirement restricts exemption refunds and permits account current credit option under specified procedural conditions.
Amendments require prior utilisation of the entire CENVAT credit balance when all goods of a manufacturer are exempt, limit refunds where some goods are non exempt to duty paid less attributable CENVAT credit, and allow an optional account current credit mechanism treating such credited duty as cash payment. The option must be exercised in writing at the start of a financial year, monthly statements and filing deadlines apply, the Commissioner will verify and determine refundable amounts, excess credits must be reversed promptly, and irregular credits are recoverable as erroneously refunded duty.

Excise exemption for Sikkim production: duty relief tied to value addition with refund and special rate option.
Notification No.71/2003-CE exempts goods cleared from designated industrial areas in Sikkim from excise duty to the extent of duty attributable to value addition, with a table specifying chapters and percentage rates for value addition calculation. Claims require monthly statements of duty paid and CENVAT utilisation, verification by the Assistant/Deputy Commissioner, and refunds or account crediting under prescribed deadlines. Manufacturers may seek a Commissioner fixed special rate based on audited actual value addition, subject to election rules, timelines, verification and adjustment; eligibility, exclusions and a ten year ceiling apply.

CENVAT credit utilization restricted to corresponding exempted final products; special dispensation treats specified-area inputs as non-exempt.
CENVAT credit of duty on inputs used in manufacture of final products cleared after availing specified exemption notifications must be utilized only for payment of duty on the final products for which the exemption is availed. Replaced rule 10 grants a special dispensation for inputs and capital goods manufactured in specified areas, allowing CENVAT credit as if no portion of duty on those inputs or capital goods had been exempted under the listed notifications.

Special Economic Zone designation for Boranada Jodhpur enables handicraft units under a notified promoter and specified land parcels.
Central Government designates Boranada, Jodhpur as a Special Economic Zone for handicraft units promoted by a state industrial development corporation under the Foreign Trade Act, attaching SEZ status to specified land parcels identified by khasra numbers and indicating whether each is full or part khasra; the notification later records that the SEZ designation was rescinded by a subsequent administrative notification.

Autonomous council powers expanded for Bodoland Territorial Council, defining composition, legislative scope, and assent procedures.
The Amendment creates the Bodoland Territorial Council with a specified composition including elected and nominated members, reserved seats for Scheduled Tribes and representation for non tribal communities and women; it grants the Council extensive legislative powers over a listed range of subjects within its area while protecting existing land rights and transfer entitlements; laws on concurrent matters must be submitted to the Governor and, where applicable, reserved for Presidential consideration with a procedure for return and reconsideration; transitional clauses require an Interim Executive Council drawn from movement leaders and settlement signatories pending elections.

Current account transaction limits under foreign exchange rules increased, expanding permissible remittance ceilings for specified items.
Central Government amends Schedule III of the Foreign Exchange Management (Current Account Transactions) Rules, 2000, substituting higher dollar limits in item Numbers 5, 6, 7 and 10, thereby revising permissible ceilings for specified current account remittances. The amendment is made under sections 5 and 46 of the Foreign Exchange Management Act, 1999, in consultation with the Reserve Bank, and is titled the Third Amendment Rules, 2003, coming into force upon publication in the Official Gazette; item Number 15's published substitution appears numerically unchanged.

Research approval under Section 35(1) enables institution tax benefits subject to specific accounting and reporting obligations.
Approval is granted to the Indian Institute of Public Administration as an Institution for research related tax benefits, effective 1 April 2003 to 31 March 2006, contingent on maintaining separate research accounts, furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts and audited income and expenditure accounts for research activities to specified tax and scientific authorities by 31 October, in addition to filing the income tax return; renewal applications must be submitted in triplicate through tax authorities and directly to the Secretary, DSIR.

Certificate requirement for patent royalty income: Controller-issued Form 10CCE required for deduction under section 80RRB.
Designates the Patent Controller as the prescribed authority for certifying claims under the income-tax deduction for patent royalty and prescribes Form No. 10CCE. Form 10CCE requires Part A (assessee-filled patent details, patentee status, payer and royalty agreement particulars, payment breakdown including foreign receipts, and an assessees verification) and Part B (Controller certification of register entries and declaration on issuance and settlement under any compulsory licence).

Anti-dumping duty on plastic ophthalmic lenses imposed provisionally; imports from China PR and Taiwan face specified duties.
Provisional anti-dumping duties on plastic ophthalmic lenses (CR 39 or equivalent) from China PR and Taiwan are imposed with specified duty amounts per thousand pairs, payable in Indian currency, effective until 4 March 2004; landed value is the assessable value under the Customs Act excluding certain duties, and the exchange rate for calculation is the rate notified under the Customs Act applied on the bill of entry date.

Customs amendment removes specified tariff entries from a prior exemption notification, altering applicable table entries.
Notification No.138/2003 amends Notification No.21/2002-Customs by directing that, against specified serial numbers in the Table, the entries in columns (2) to (6) shall be omitted, thereby removing those exemption entries; the amendment is made under the statutory authority of the Customs Act and references prior publication and amendment history.

Place of public worship designation confirms tax recognition for donations to Vanamamalai Mutt under income-tax provision.
Central Government notification designates Vanamamalai Mutt, Nanguneri, Tamil Nadu as a place of public worship under the Income-tax Act, invoking the power of clause (b) of sub-section (2) of the relevant provision, and states the Mutt is of renown throughout Tamil Nadu and of historic importance for tax purposes.