Auxiliary duty amendment adds a notification to the customs exemption schedule, altering tariff notification entries.
The Central Government, invoking its statutory power under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by inserting a new Schedule entry to include Notification No. 275/87-Customs dated 8-7-1987, thereby adding that notification to the customs exemption schedule.

Customs exemption for styrene caps duty to a specified ad valorem plus fixed tonne charge, limiting excess import duty.
Government exempts styrene imports from customs duty in excess of a capped amount, fixing maximum duty at 25% ad valorem plus a specified per tonne fixed duty, by exercise of powers under the Customs Act; the exemption is time limited under the notification.

Tax exemption recognition under Section 10(23C)(iv) confirms notified institution's entitlement for specified assessment years period.
Recognises Section 10(23C)(iv) status for "The Forum of Financial Writers, New Delhi" by Central Government notification, specifying the organisation as notified under the cited clause and limiting the operative coverage to the stated assessment years.

Amendment to customs notification expands tariff description to include dried sultanas and dry dates excluding seedless varieties.
Amendment substitutes, in the Table against Sl. No. 3 of the cited customs notification, the words "and dried sultanas" with "dried sultanas and dates dry (all qualities but excluding seedless)", thereby expanding the product description covered by that entry.

Customs tariff amendment adjusts duty rates for dry dates excluding seedless, substituting revised category-specific rates.
Amendment substitutes Sl. No. 2 in the annexed table of Notification No. 124/86-Customs to classify dry dates (excluding seedless) into three categories-two listing specific named varieties and one for all other qualities-and prescribes distinct customs duty rates for each category, thereby altering the tariff treatment for imports of those dried dates.

Customs airport appointment: Hyderabad designated for unloading imported aircraft parts for maintenance under customs power.
The Central Government, exercising powers under clause (a) of section 7 of the Customs Act, 1962, appoints Hyderabad airport as the customs airport for the unloading of imported aircraft parts, accessories and materials required for the maintenance of aircraft.

Customs airport appointment: Hyderabad airport designated for loading of export goods under Customs Act, superseding earlier notification.
Designation of Hyderabad airport as a customs airport for the purpose of loading export goods, exercised under statutory powers of the Customs Act and expressly superseding the earlier government notification governing customs airport appointment for export loading.

Warehousing station designation enables customs warehousing regime for Village Sirsaim in North Goa, subject to Customs Act powers.
The Central Board of Excise and Customs, invoking powers under section 9 of the Customs Act, 1962, declares Village Sirsaim in Taluka Bardez, North Goa to be a warehousing station by notification, thereby identifying that territorial location for application of customs warehousing provisions and administrative customs control.

Approval for research association status requires separate research accounts, annual reports, audited accounts, and timely renewal.
Approval was granted to M.L. Shah Research Foundation for Stone Industries as an approved association for research-related tax purposes, conditioned on maintaining a separate account for research receipts, furnishing annual research activity returns by 31st May, submitting audited annual accounts and a balance-sheet with copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30th June, and applying to the Central Board for renewal at least three months before approval expiry.

Research institution approval grants conditional tax recognition subject to separate research accounts, annual reporting and audited filings.
Approval is granted to Karnataka Regional Engineering College, Srinivasnagar under clause (ii) of sub section (1) of section 35 of the Income tax Act, categorising it as a College for scientific research purposes. Conditions require maintenance of separate research accounts, annual returns of research activities, submission of audited annual accounts and balance sheets to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by specified annual deadlines, and advance application for renewal to the Central Board of Direct Taxes before approval expiry.

Research institution approval under section thirty five requires dedicated research accounts and prescribed annual reporting for tax recognition.
Approval is granted to Lal Bahadur Shastri Engineering Research And Consultancy Centre, Trivandrum, as an Institution for purposes of clause (ii) of sub section (1) of section 35 read with rule 6, subject to conditions: maintain separate accounts for scientific research receipts; furnish annual research returns by 31st May; submit audited accounts, income and expenditure statements and balance sheet with copies to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply for approval extension at least three months before expiry.

Tax concession for foreign oil contractors: reduced taxation and blended calculation for mixed income under section 293A.
Notification grants income-tax relief to foreign companies and non-resident persons engaged in mineral-oil prospecting or production: if total income consists only of such profits, tax is fifty per cent of that income; if total income is mixed, tax equals fifty per cent on mineral-oil profits plus tax on the remaining income at the average rate that would have applied to total income absent the concession; "average rate of income-tax," "foreign company," and "mineral oil" are defined for these purposes.

Income-tax Appellate Tribunal rules amended to add Senior Vice President and revise bench sittings, transfers, and ex parte procedures.
The amendments add a Senior Vice President, redefine "certified copy" to include original and authenticated photostat copies, clarify that Benches may sit at headquarters or authorised places, permit intra headquarters transfer of appeals by the President or, in his absence, the Senior Vice President/Vice President or seniormost Member present, recast rules on ex parte disposal and restoration of appeals for party default, and direct that matters be dealt with by the Bench which heard the originating appeal unless higher officers order otherwise.

Exemption scope expanded to include roasted coffee seeds alongside coffee powder under amended central excise tariff entry.
Operative amendment substitutes the words "Coffee powder" in the notification's annexed Table, column (3), against the specified serial number with "Roasted coffee seeds and coffee powder", thereby broadening the goods described in that tariff entry.

Approval under section 35(1)(iii) imposes separate accounts, annual returns, audited submissions and timely renewal application.
Approval under section 35(1)(iii) is granted to Jain Vishva Bharati, Rajasthan, effective 1 April 1987 to 31 March 1989, subject to conditions: maintain separate research accounts; furnish annual returns of scientific research activities by 31 May each year; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the concerned Commissioner of Income-tax; and apply to the Central Board of Direct Taxes at least three months before expiry for extension of approval.

Approval under Section 35(1)(iii) requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval of the Centre For Development Studies and Activities, Pune under Section 35(1)(iii) is granted subject to conditions requiring separate accounts for scientific research, annual returns of research activities by 31 May, submission of audited accounts and balance-sheet to the prescribed authority, Central Board and Commissioner by 30 June, and a renewal application filed at least three months before approval expiry; late applications may be rejected.

Specified bond exemption for MTNL telephone bonds applies only if transferee notifies the issuer within sixty days.
Central Government specifies the 7 year 14% secured redeemable non convertible telephone bonds (T 86 Series First Issue) issued by Mahanagar Telephone Nigam Limited as eligible under the proviso to section 193 of the Income tax Act, 1961; the proviso's benefit on transfers by endorsement or delivery is conditional on the transferee informing the issuer by registered post within sixty days of the transfer.

Warehousing station designation clarifies eligibility and enables establishment of hundred percent export-oriented undertakings under customs law.
Declaration designates Village Chanalon as a warehousing station under the powers conferred by section 9 of the Customs Act, enabling establishment of hundred per cent export-oriented undertakings as a miscellaneous customs exemption instrument to facilitate export activity from that locality.

Warehousing station designation enables establishment of export-oriented undertakings in Village Insuli under the Customs Act.
Declaration under the Customs Act designates Village Insuli in Sindhudurg, Maharashtra, as a warehousing station to facilitate the establishment of export-oriented undertakings, creating a specific geographic eligibility for warehousing facilities tied to export activity under customs law.

Warehousing station declaration enables Mankapur to be designated as a customs warehousing station under statutory authority.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, notifies Mankapur in District Gonda, Uttar Pradesh, as a warehousing station, thereby designating it as a customs warehousing facility under the statute.