Tariff classification amendment expands covered tariff headings by substituting additional item codes in excise notification.
Amendment revises the Annexure to the central excise notification by substituting the single referenced tariff code in Item 4, sub item (iii) with a specified set of four tariff headings, thereby altering the list of tariff numbers that determine the applicability of the notification under the miscellaneous exemptions framework.

Customs exemption for jumbo rolls caps payable duty at prescribed ad valorem rate, conditioned on conversion and licence.
Exemption limits customs duty on imports of jumbo rolls of graphic art films and photographic colour paper (width one metre or more and length six hundred metres or more) under Chapter 37 to an amount calculated at a prescribed ad valorem rate, conditional on the importer converting the rolls by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning photo-sensitised materials.

Excise exemption for recycled precious and platinum group metals limits duty to value added in remanufacture.
Exempts catalysts, ingots, powder, sponge and compounds of specified metals when manufactured from used or spent catalysts or metal recovered from old or used articles, from central excise duty to the extent that such duty would exceed the amount calculated with reference only to the value of material added, if any, and the charge for such manufacture; covers items in Chapters 28, 38 and 71 and applies to gold, silver, platinum, palladium, rhodium, iridium, osmium and ruthenium.

Excise exemption caps duty on unglazed sintered clay tiles at a specified ad valorem rate, limiting payable tax.
Notification exempts unglazed sintered clay tiles under the relevant tariff heading from central excise duty to the extent that duty exceeds an amount calculated at a specified ad valorem rate, effected under statutory executive power and justified as necessary in the public interest.

Excise exemption for recycled precious metals limits duty to added-material value and re-processing charges.
Exemption limits excise duty on articles re-made or re-conditioned from old or used precious-metal articles to the duty corresponding to the value of material added and the charges for re-making or re-conditioning; duty in excess of that amount is not leviable. The scope covers specified metals and alloys in which a listed metal predominates or alloys meeting the gold-content threshold.

Excise exemption for low-capacity motorised two-wheelers caps duty at a specified ad valorem rate where value falls below threshold.
Motorised two-wheelers of engine capacity not exceeding 25 cubic centimetres under heading 87.11 are exempt from excise duty in excess of the amount calculated at the rate of 10 per cent ad valorem, provided the value per two-wheeler does not exceed the prescribed ceiling; "value" is as determined in accordance with the statutory valuation provisions applicable to central excise.

Tax exemption recognition under section 10(23C)(iv) notifies Ramakrishna Vivekananda Mission for specified assessment years under income-tax law.
Notifies Ramakrishna Vivekananda Mission and Vivekananda Math, Barrackpore, West Bengal under section 10(23C)(iv) of the Income-tax Act, 1961, by central government notification, designating the institution as qualifying for that statutory classification for the specified assessment years and recording its recognition for income-tax purposes during those years.

Notification under section 10(23C)(iv) recognizes Emmanuel Full Gospel Mission Trust's tax-exempt status for specified assessment years.
The Central Government notifies Emmanuel Full Gospel Mission Trust, Salem under section 10(23C)(iv) of the Income-tax Act, formally recognizing the trust for the purposes of that sub-clause and specifying the assessment years to which the notification applies as an official gazette notification.

Tax exemption notification recognises Dainik Prarthana Sabha for specified assessment years under income tax provisions by central government.
The Central Government, exercising power under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies Dainik Prarthana Sabha (Regd.), Batala for the purpose of that sub-clause for the assessment years 1987-88 and 1988-89, thereby recognising the society within the statutory exemption framework for those assessment years.

Tax exemption notification under section 10(23C)(v): Church of South India Trust Association recognized for specified assessment years.
The Central Government, under section 10(23C)(v) of the Income-tax Act, notifies The Church of South India Trust Association, Madras, as falling within that sub-clause for the specified assessment years, thereby conferring the statutory tax recognition for that assessment-year period.

Tax exemption notification under section 10(23C)(iv) recognizes Bharatiya Adimjati Sevak Sangh for two assessment years.
Central Government notification under sub clause (iv) of clause (23C) of section 10 of the Income tax Act designates Bharatiya Adimjati Sevak Sangh, New Delhi as a recognised organisation for tax exemption purposes for the specified assessment years, recording administrative recognition and the temporal scope of that recognition.

Income-tax exemption under section 10(23C)(iv): Institute of Company Secretaries of India notified eligible for assessment year.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, has notified The Institute of Company Secretaries of India as an institution eligible under sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, formally recognising the Institute for the purposes of that tax exemption provision.

Tax exemption under section 10(23C)(iv): Institute of Rural Management, Anand notified for specified assessment years.
Central Government notifies the Institute of Rural Management, Anand, Gujarat as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1986-87 to 1988-89, invoking the executive power conferred by that sub-clause to designate the named institution for the specified years.

Notification under section 10(23C)(v): Sri Kottai Mariamman Devasthanam recognised as covered for specified assessment years.
Central Government notification under section 10(23C)(v) of the Income tax Act notifying Sri Kottai Mariamman Devasthanam, Fort, Salem as falling within the scope of that sub clause and recognising the institution for the purposes of tax exemption for the specified assessment years.

Tax exemption notification under section 10(23C)(v) confirms temple's notified exempt status for specified assessment years by central government.
Central Government notifies Arulmigu Shivaloganathaswami Temple, Thiruppungur, as entitled to tax-exempt treatment under the charitable provision of the Income-tax Act for the assessment years 1984-85 to 1988-89, invoking the sub-clause of the Act as the statutory basis and recording administrative file reference.

Tax exemption notification under section 10(23C)(v) of the Income-tax Act confirms charitable trust recognition for specified assessment years.
The Central Government, exercising authority under section 10(23C)(v) of the Income-tax Act, notifies India Bible Society Trust Association, Bangalore as an institution covered by that sub-clause, recognising the Trust for assessment years 1985-86 to 1988-89 and enabling it to claim benefits under that provision.

Tax exemption under section 10(23C)(v) notifies Sri Guruvayoorappan Asthika Samajam as eligible for specified assessment years.
Notification under section 10(23C)(v) of the Income tax Act, 1961 designates Sri Guruvayoorappan Asthika Samajam, Madras as recognized for the purposes of that sub clause, specifying the assessment years for which the recognition applies and recording the Central Government's exercise of power in Notification No. S.O.2669.

Delegation of Customs powers: Principal Collectors authorised to declare warehousing stations and extend warehousing periods.
Regional Principal Collectors of Customs are authorised to exercise specified Board functions within their zones: to declare places as warehousing stations, to extend the period goods may remain warehoused, and to exercise the Board's proviso powers in cases where duty-paid imports are entered for export within three years of duty payment.

Appointment of Principal Collector of Customs under Section 4 establishes zonal principal collectors for specified customs jurisdictions via notification.
Appointment of Principal Collector of Customs for West, South, East and North Zones under sub section (1) of Section 4 of the Customs Act, 1962, by notification designating specified officers to be Principal Collectors for areas falling within the jurisdictions of the listed Collectors of Central Excise and Collectors of Customs, and superseding the earlier Department of Revenue notification.

Rescission of notification under statutory authority withdraws a prior customs directive, clarifying regulatory status.
The Central Government, exercising the authority conferred by Section 152 of the Customs Act, 1962, rescinds Notification No. 153/69-Cus., dated 8 November 1969, thereby withdrawing that prior customs notification from the regulatory framework and recording the administrative action by the Department of Revenue.