Customs exemption amendment adds toughened glass with low iron and high transmissivity to exempted items.
Amendment substitutes the table entry to add Item (xii): toughened glass with low iron content and transmissivity of 90% or above, thereby clarifying that such glass is included in the exemption under the existing customs notification made by the Government in exercise of its statutory powers in the public interest.

Exchange rate notification: Hong Kong dollar rate fixed for customs purposes, amending prior non tariff schedule and legal basis.
Central Government amends the non tariff customs notification to substitute the Serial No. 9 schedule entry, fixing the Hong Kong dollar exchange rate at 47.10 for customs and stamp purposes under statutory powers conferred by the Indian Stamp Act and the Customs Act, with the revised rate effective from 24 6 1989.

Amendment to Central Excise notification expands an entry and adds Rice packed in jute bags as a listed item.
Under powers conferred by rule 191B of the Central Excise Rules, 1944, the notification is amended to insert the words "D.W. Canvass" after "sacking cloth" in Serial No. 10, Column 3, and to add a new Serial No. 40 recording "Rice packed in jute bags" with the related input "Jute bags."

Amendment to customs exemption: omission of a Schedule entry altering entitlement under executive power in the public interest.
An amendment withdraws a customs exemption by omitting serial number 13 and its related entries from the Schedule to Notification No. 464/86-Customs; it is issued by the Central Government in the Ministry of Finance (Department of Revenue) exercising its power to modify customs notifications in the public interest.

Extension of customs exemption notification extends statutory expiry date, prolonging applicability of the prior notification provisions.
The Central Government, invoking statutory authority under Section 25(1) of the Customs Act, 1962, amends Notification No. 215/88-Customs by substituting in paragraph 2 the figures, letters and word "30th June, 1989" with "30th June, 1990", thereby extending the expiry date of the referenced exemption notification.

Rounding of fractional savings deposits mandated; fractional entries must be rounded up to the next standard postal increment on deposit.
The amendment to the Post Office Savings Account Rules, 1981 substitutes sub rule (7) of rule 5 to require that deposits not in multiples of the smallest published paise increment shall be rounded upward to the next integer of the five paise increment; the rule is made under statutory rule making power and comes into force on publication in the Official Gazette.

Wareshoused goods exclusions limit customs exemption for exports to Nepal subject to payment and route conditions.
The amendment excludes certain wareshoused goods exported to Nepal from the notification's benefits where such exports occur against irrevocable letters of credit in freely convertible currency, for supplies to projects financed by specified multilateral agencies with payment in freely convertible currency, or where specified capital goods are exported under global tenders with payment in Indian currency, subject to a bank certificate evidencing receipt of payment and, for land customs, export only via Jogbani or Raxaul.

Customs amendment updates notification to list compact soya milk mini plant for production of soya milk, juices and soups.
The Central Government amended Notification No. 125/86 Customs by substituting the Table entry at Sl. No. 51 with a description of a Compact Soya Milk mini plant for production of soya milk, fruit juices and soups, specifying the plant by functional scope and its production capacity threshold as the operative tariff/exemption entry.

Research programme approval under section 35(2A) - subject to separate accounts, annual returns and audited statements to tax authorities.
Approval is granted for the "Common Workshop" scientific research programme under sub section (2A) of section 35 of the Income tax Act. Approval is subject to maintenance of a separate project account, annual submission of project returns to the Council by 31 May in prescribed form, and annual submission of an audited statement of accounts with assets and liabilities to the Council by 31 May together with a copy to the concerned Income tax Commissioner.

Amendment to Bill of Entry forms postpones the commencement date and ties effectiveness to official publication.
The Bill of Entry (Forms) Amendment Regulations, 1989 amend the Bill of Entry (Forms) Regulations, 1987 by substituting the commencement date specified in sub regulation (2) of regulation 1 with a later date; the amendment takes effect upon publication in the Official Gazette and is limited to this substitution, leaving other provisions of the 1987 Regulations unchanged.

Amendment to exemption notification removes specified schedule entry altering auxiliary duty applicability under customs law.
The Central Government, under section 25(1) of the Customs Act and section 35(4) of the Finance Act, amends Notification No. 161/89 Customs by omitting Item No. 15 and the entries relating thereto from the Schedule, thereby removing that specific exemption provision for auxiliary duty.

Customs tariff amendment: substitution of ad valorem duty entries revises tariff treatment for specified table items.
Notification No. 182/89-Cus dated 15-6-1989 amends Notification No. 280/84-Customs by substituting the entries in column (3) of the annexed Table against Sl. No. 1 and Sl. No. 3 with a uniform ad valorem rate, thereby revising the tariff treatment for the specified items.

Statutory amendment: omission of 'and cement' from provisos narrows applicability of specified Central Excise notifications.
The government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, directs that in the provisos to the two Central Excise notifications dated 13 November 1986 the words "and cement" shall be omitted as specified in the annexed Table, effecting a targeted textual amendment to those provisos.

Reciprocal exemption for international shipping and aviation income exempts qualifying residents and corporations from foreign tax obligations.
A reciprocal exemption exempts residents and qualifying corporations of each Contracting State from tax on gross income from the international operation of ships and aircraft in the other State, subject to a corporate ownership test (over 50% resident ownership or equivalent reciprocal treatment) or a market trading test, with gross income defined to include rentals, bareboat charters, container rentals, pool participation income, interest linked to operations, and gains on disposition; the agreement amends the 1976 treaty and is effective for taxable years beginning on or after January 1, 1987.

Approval under section 35(1)(ii) recognition requires separate research accounts, annual audited returns and timely renewal application.
Approval is granted to Skin Institute Research Society under Section 35(1)(ii) as an "Institution" subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner, and applying for extension before approval expiry. The notification is effective from 23 March 1989 to 31 March 1989.

Research institution approval under section 35(1)(ii) grants conditional tax-recognition subject to accounting and reporting requirements.
Approval is granted to Anam Scientific Technological Applied Research Foundation, Kadiyam, under section 35(1)(ii) as an "Association" for the period 1 April 1987 to 31 March 1989, subject to conditions: maintain separate research accounts; file annual research activity returns by 31 May; submit audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner; and apply to the Central Board of Direct Taxes and DGIT (Exemption) for extension.

Inland Container Depot appointment enables Chirala Railway Station to load export goods under customs authority.
The Central Government, exercising powers under clause (aa) of Section 7 of the Customs Act, 1962, by Notification No. 35/89-Cus. (N.T.) dated 13-6-1989, appoints Chirala Railway Station in Andhra Pradesh as an Inland Container Depot for the loading of export goods, establishing the station's authorised role in customs-regulated export logistics.

Inland Container Depot appointment: Karedu Railway Station designated for loading export goods under customs authority.
Appointment of Karedu Railway Station as an Inland Container Depot authorised for the loading of export goods, effected by Central Government exercise of statutory powers under the Customs Act to designate premises as a customs-controlled facility for export cargo handling.

Inland Container Depot designation establishes Kakinada Port Railway Station as a customs-administered loading point for export goods.
The Central Government designates Kakinada Port Railway Station as an Inland Container Depot for the loading of export goods, effected by a customs notification under statutory powers, thereby identifying the station's role as a customs-administered loading point in the export supply chain.

Unit scheme repurchase terms restrict transfers, set repurchase at par and prescribe monthly income distribution arrangements.
The Scheme provides a contractual framework for sale, issuance and registration of units, prescribes eligibility and payment mechanics, and vests the Trust with discretion to accept or reject applications. It sets sale and repurchase at par during the Scheme, details repurchase procedures and restrictions including deduction for unpaid income warrants, and requires final termination valuation of assets net of liabilities with a distributable component added to the final repurchase price. Income distribution is structured as periodic warrants subject to revision and conversion by the Trust, and governance provisions permit Trustee construction, amendment and operational relaxations.