DTA sale exclusion: goods with nil basic duty and CVD may be non excisable, but books are excluded.
The amendment deletes "books" from sub paragraph 6.8(a) and revises 6.8(j) to state that goods manufactured by EOU/EHTP/STP/BTP with nil basic duty and CVD may be treated as non excisable for duty payment, expressly excluding DTA sales of books from that non excisable treatment.

Tax notification under section 10(23C)(iv): exemption for Maharashtra Energy Development Agency subject to specified compliance conditions.
Central Government notified the Maharashtra Energy Development Agency, Mumbai under section 10(23C)(iv) for assessment years 2004 2005 to 2006 2007, subject to conditions: exclusive application or accumulation of income to its objects; permitted forms of investment or deposit; exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a like charitable organisation on dissolution.

Anti-dumping duty extension on sodium cyanide continues pending completion of the sunset review and investigative proceedings.
Extension of anti-dumping duty on sodium cyanide pending completion of a sunset review. The designated authority requested continuation of the duty while investigations proceed, and the Central Government, exercising powers under the Customs Tariff Act and relevant anti-dumping rules, amended the original notification to substitute the operative paragraph and specify a new terminal date for the duty's effectiveness.

Special Economic Zone designation for apparel in Gujarat establishes defined area and legal force upon official publication.
Notification under Section 76A of the Customs Act specifies village Sachin, taluka Choryashi, district Surat and listed block numbers as a special economic zone for Apparel, fixes the total area at 56.64 hectares, and declares the notification to come into force on publication in the Official Gazette.

Composition Scheme deadline extended; applicants now granted an additional post-year opt-in period under amended VAT rules.
The notification amends Rule 5 of the Delhi Value Added Tax Rules, 2005 by adding provisos to sub rules (2) and (3) providing that, in respect of the financial year 2005 06, the period for making an application to opt for the Composition Scheme shall be ninety days from the first day of the beginning of the following year.

Composition scheme: purchase of exempted goods permitted from unregistered exclusive dealers following immediate VAT notification.
A statutory direction exempts purchases of exempted commodities from clause (a) of sub section (5) of section 16 where the seller is an un registered dealer dealing exclusively in goods listed in the First Schedule. Under this exception, a dealer electing the composition scheme may purchase those exempted commodities from such un registered dealers. The notification, issued under section 104 of the Act, takes effect immediately and removes the identified restriction for the covered transactions.

Assessing Officer designation for securities transaction tax clarified, aligning STT jurisdiction with territorial income-tax officers.
The notification designates the officers authorised to act as Assessing Officer for Securities Transaction Tax: for assessees with principal place of business or registered office within Greater Mumbai municipal limits, the Joint or Additional Commissioner of Income-tax of the specified Mumbai range; for other assessees, the same officer who has jurisdiction over the assessee for income-tax purposes.

Export liberalisation of de-oiled rice bran permitted retrospectively by deleting its HS classification to enable free export.
The notification deletes H.S. Code 23022010 for De-oiled Rice Bran from Schedule 2, Chapter 23 of the ITC(HS) Classifications, thereby making De-oiled Rice Bran freely exportable; the amendment is made under Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 and paragraph 1.3 of the Foreign Trade Policy, 2004-2009, and is stated to operate retrospectively from 01/09/2004 in the public interest.

Tax form amendment updates Form 2E, adding a withholding reference and revising tax computation, TDS and advance tax reporting.
Amendment to Appendix II Form No. 2E inserts a withholding-reference item and substitutes items 22-32 to introduce an education cess line, total tax payable, relief for salary-related tax adjustments, a breakdown of TDS (salaries and others) with totals, detailed advance tax payment fields (including bank/BSR/challan details and installment periods), aggregated tax paid during the previous year, separate interest-on-tax-default lines, self-assessment tax deposit entries with challan particulars, and a final tax payable/refundable computation.

Reporting obligations under section 35AC require annual Form 58C/58D submissions and permit National Committee inspections.
Rules insert reporting obligations requiring approved associations, institutions, public sector companies and local authorities involved in notified eligible projects to submit annual reports - Form No. 58C for approved associations/institutions and Form No. 58D for entities carrying on notified projects - to the National Committee within three months from the end of the financial year, with the National Committee authorised to inspect or verify submitted information.

Non-deduction declaration lets qualifying truck-owner sub-contractors avoid tax deduction by following prescribed forms and filing.
Rule 29D establishes a prescribed, verified declaration (Form No. 15-I) that a qualifying vehicle-owning sub-contractor must furnish to a contractor to claim non-deduction of tax at source; contractors must record such declarations in Form No. 15J and submit the particulars to the designated Commissioner of Income-tax annually by the statutory deadline, with verification and vehicle identification details required.

Anti-dumping duty on Analgin continues for imports from China PR with specified rate and payment in Indian currency.
The Central Government, based on the designated authority's findings that Analgin and its common synonyms from China PR were exported below normal value causing material injury, imposed a definitive anti-dumping duty on all imports of those goods from the specified territory at the rate set in the notification. The duty applies to goods as described under entry 3369 of MERCK INDEX falling under Chapter 29, is payable in Indian currency, and uses the exchange rate specified by the Government with the relevant date being the bill of entry presentation.

Committee constitution under Customs jurisdiction: paired Commissioners assigned to specified appellate areas establishing decision panels.
Notification constituting two member Committees of paired Commissioners to serve as the Committee for areas within the jurisdiction of specified Commissioners (Appeals) for purposes of subsection (2) of section 129A of the Customs Act. The Table designates which two Commissioners constitute the Committee for each appellate area, and an Explanation clarifies that references to Commissioners of Central Excise denote those empowered to act as Commissioners of Customs (Appeals). Notes record later substitutions and amendments to Table entries.

Administrative amendment clarifies that Commissioners of Central Excise (Appeals) are empowered to act as Customs Appeals authorities.
Amendment substitutes the Table entry for Sl. No. 17 to list specific Commissioner posts including Commissioners of Central Excise (Appeals) at Jalandhar, Ludhiana and Chandigarh, and replaces the Explanation to define Commissioner of Central Excise (Appeals) as those empowered to act as Commissioner of Customs (Appeals) within their jurisdiction pursuant to the prior empowering notification.

Recruitment amendment updates pay scale entries for specified Group C and D posts under SEZ recruitment rules.
The 2005 amendment to the Kandla SEZ Group 'C' and 'D' Recruitment Rules, made under the proviso to Article 309, substitutes the entry in column 4 of the 2001 Rules for serial number 11 (Jamadar) and serial number 13 (Daftary) with a revised pay scale entry, thereby modifying the prescribed pay scale for those posts.

Anti-dumping duty on NBR imports imposed with specified per unit rates and conversion rules, applicable until the terminal date.
The Central Government, relying on designated authority preliminary findings and corrigendum, imposes provisional anti-dumping duty on acrylonitrile butadiene rubber (NBR) in bale form (excluding powder and carboxylated NBR) imported under heading 4002. Specific duty rates per metric tonne in US dollars are set in a table by combinations of country of origin, country of export, producer and exporter. Duties apply until the stated terminal date and are payable in Indian currency; "landed value" and the applicable rate of exchange for conversion are defined for calculation purposes.

DTA sale restrictions: concessional duty barred for specified items and units performing packaging and processing activities.
The Notification amends policy to prohibit No DTA sale at concessional duty for certain specified items and to bar concessional DTA sales to units engaged in packaging, labeling, segregation, refrigeration, compacting, micronisation, pulverization, granulation or conversion between monohydrate and anhydrous chemical forms.

Jurisdictional realignment of Customs commissioners adjusts appellate and preventive jurisdictions and clarifies terminology under the customs framework.
The notification amends the Table of commissioner jurisdictions by substituting specified entries and inserting new entries to reallocate import/export, port, airport/aircargo and preventive responsibilities; it directs that "Commissioners" be read as "Commissioner" in column (2) and explains that "Commissioner of Central Excise (Appeals)" includes those empowered to act as Commissioner of Customs (Appeals) within their respective jurisdictions.

Amendment to customs notification updates designated commissioner posts and reassigns customs and central excise jurisdictions.
Board, invoking powers under sub-section (1B) of section 129A of the Customs Act, 1962, amends Notification No. 39/2005-Customs (N.T.) by substituting the Table entries for multiple serial numbers to specify paired Chief Commissioner posts (Central Excise and Customs or Customs (Preventive)) and the precise Central Excise and Customs jurisdictions, formations, ports, airports and preventive units assigned to those posts.

Review Committees under Section 35B revised: CBEC reallocates jurisdictional committees for central excise review cases.
The Central Board of Excise and Customs, invoking Section 35B(1B) of the Central Excise Act, 1944, amends Notification No. 25/2005-Central Excise (N.T.) by omitting specified serial entries and substituting new Table entries that reallocate paired Commissioner jurisdictions and designate Commissioners (including Commissioners (Appeals)) for review cases, thereby reorganising which Commissionerates handle review referrals and appellate review within the named Chief Commissioner zones.