Customs territorial jurisdiction extended to port of Cochin, Cochin airport, Cochin export processing zone and surrounding development area.
Amendment substitutes the entry at serial number 6 in Notification No. 251/83-Customs to designate the port of Cochin, Cochin airport, Cochin export processing zone and the area under the jurisdiction of the Greater Cochin Development Authority as the geographic scope for that entry, pursuant to powers conferred by the Customs Act.

Exemption of excise duty on specified rectangular iron and steel products where past administrative practice resulted in non-levy.
The Government directed that the excise duty and special duty otherwise payable on rectangular iron and steel products (thickness under 3 mm; width 75-200 mm) shall not be required to be paid in respect of those products on which such duties were not levied during the period in question due to an established administrative practice.

Excise duty exemption: prior non-levy practice absolves payment on specified stationery items for the affected period.
The government recognizes a prevailing non-levy practice in respect of specified paper stationery items and directs that excise duty which would otherwise have been payable on those items but for that practice is not required to be paid for items on which duty was not levied during the relevant period.

Customs amendment specifies allowable professional video camera and playback equipment under amended exemption notification regime.
Amendment to a customs exemption notification exercises powers under the Customs Act to substitute Items (i) and (ii) in the Table against Sl. No. 1 of Notification No. 355/85-Cus, specifying: (i) 3/4" U-matic (High Band) or Betacam camera and recorder or other professional 1/2" camera and recorder; and (ii) Betacam or other playback unit and monitor, effected in the public interest.

Definition of chindies clarified as side trimmings with coated width not exceeding six centimetres, replacing prior Explanation.
Amendment substitutes the Explanation in Notification No. 274/86-C.E., defining chindies as side trimmings of coated width not exceeding six centimetres, thereby narrowing and clarifying the class of goods covered by the notification's exemption.

Central Excise amendment: omission of qualifying phrase from exemption tables alters descriptive scope of listed exemptions.
Amendments remove the phrase "under Chapter 52" from specified column (4) entries in the Tables annexed to two earlier exemption notifications, thereby revising the textual qualification of those tariff or exemption entries and altering the descriptive scope of the affected exemptions within the existing tariff schedule.

Conveyance allowance specified under section provision to cover expenditure in performance of duties, applicable to assessment years.
Specification designates any allowance granted to meet expenditure on conveyance incurred in the performance of duties of an office or employment of profit as a specified allowance for the purposes of the relevant provision of the Income tax Act, effective for the assessment year 1989 90 and subsequent assessment years.

Exemption of interest on specified government savings instruments, identifying which receipts qualify as non-taxable under section 10(15)(i).
Notification under section 10(15)(i) specifies government-issued securities, bonds, annuity and savings certificates and deposits whose interest, redemption premium and other payments are exempt for assessment year 1989-90 onward. The Table lists instruments-various National Savings and Post Office certificates, Defence Gold Bonds, Special Bearer Bonds, treasury deposits and fixed-deposit schemes-and states the maximum amount of such receipts eligible for exemption, with most entries covering the whole amount and limited caps for particular Post Office account categories.

Export time-limit clarified: actions must occur within six months measured from shipment, frontier crossing, or postal dispatch.
The amendment replaces the prior reference to the statutory period with a fixed six month time bar: claims or actions required by the proviso must be taken before the expiry of six months measured from the relevant export event-(a) ship or aircraft departure for sea or air exports, (b) passage of the frontier for land exports, and (c) postal despatch for exports by post.

Excise tariff amendments revise matchbox exemption rates and wording, shifting unit basis and altering computation from prior formulations.
Amendments substitute rate expressions and unit bases in five Central Excise exemption notifications relating to boxes of matches, replacing per gross formulations with per hundred boxes formulations and altering the corresponding wording in opening paragraphs, provisos, and annexed table entries; the changes are effected by textual substitution and are brought into force on the prescribed commencement date.

Notification of exempt pool accounts lists designated pool accounts for tax recognition under income tax law.
The Central Government, under the income tax exemption provision in clause (23C) of section 10, notifies four accounts of the Oil Co ordination Committee on Pool Accounts for the specified assessment year: Freight Surcharge Pool Account No. 1, C and F Adjustment Account, Product Price Adjustment Account, and Crude Oil Price Equalisation Account, thereby identifying them as the pooled funds to be recognised under that exemption sub clause.

Notification under section 10(23C)(iv) recognizes Assam Rifles Group Insurance Scheme for tax exemption for the specified assessment year.
Central Government notifies the Assam Rifles Group Insurance Scheme as qualifying under section 10(23C)(iv) of the Income tax Act, 1961, invoking the powers conferred by that sub clause to recognise the Scheme for the specified assessment year and to attract the tax treatment contemplated by the provision.

Notification under section 10(23C)(iv) recognizes charitable status of The Bombay Panjrapole for the assessment year.
Notification under section 10(23C)(iv) designates "The Bombay Panjrapole, Bombay" as recognised for the purposes of that sub-clause for the relevant assessment year, thereby conferring the tax-status classification provided by the Income-tax Act.

Tax exemption recognition granted to a charitable institution under the income-tax provision, formalising its tax-exempt status.
Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay, as recognised under that provision for the purpose of the assessment year specified in the notification, constituting formal recognition of its tax-exempt status by statutory notification.

Tax exemption under section 10(23C)(iv) notifies D. A. V. College Managing Committee for specified assessment years.
Central Government notification S.O.3101 dated 7-6-1989 recognises D. A. V. College Managing Committee, New Delhi, under section 10(23C)(iv) of the Income-tax Act for the assessment years 1987-88 to 1989-90, designating it as an eligible educational/charitable institution for the purposes of the cited provision.

Notification under section 10(23C)(iv): recognition granted to a charitable association for tax-exempt status for an assessment year.
The Central Government, in exercise of powers under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, notifies the National Association for the Blind, Bangalore for the purpose of that sub-clause for the assessment year 1989-90, identifying the notification number and date and conferring recognition for tax treatment under the specified provision.

Tax exemption recognition under section 10(23C)(iv) confers notified charitable status on Little Sisters of the Poor.
Central Government notification confers notified charitable status on Little Sisters of the Poor, Calcutta, under the statutory exemption clause, identifying the organisation as eligible for tax-exemption benefits for the specified assessment year.

Tax notification under section 10(23C)(iv) recognizes Blind Relief Association for certain assessment years income tax.
Central Government notification designates The Blind Relief Association, Bombay as recognised under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act for the specified assessment years, recording exercise of the statutory power to notify an institution for tax-exemption purposes.

Charitable institution recognition: Sangit Mahabharati notified under section 10(23C)(iv) enabling tax-exemption treatment for the assessment year.
The Central Government notifies Sangit Mahabharati, Bombay as qualifying under section 10(23C)(iv) of the Income-tax Act for the specified assessment year, thereby recording its recognition for the tax exemption treatment contemplated by that provision.

Tax exemption notification: Calcutta Pinjrapole Society recognised under Section 10(23C)(iv) enabling income tax exemption status.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Calcutta Pinjrapole Society for the purposes of that sub-clause, formally recognising the Society for income-tax assessment purposes for the specified assessment year and situating it within the statutory exemption framework.