Exemption for sun-dried straw board limited to factories using only sun-drying, requiring exclusive premises for manufacture.
Amendment inserts a proviso stating that the exemption for straw board manufactured by sun drying applies only where the factory does not have, in the same premises, any plant for manufacturing straw board by any process other than sun drying.

Excise exemption for synthetic rubber latex: duty waived when consumed in factory for further manufacture under rule 8(1).
Synthetic rubber latex falling under the relevant tariff classification is exempted from the whole of the excise duty leviable under section 3 when consumed within the factory in which it is manufactured for the further manufacture of synthetic rubber, by exercise of the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Extension of exemption period: central excise notification's operative end date extended, preserving existing miscellaneous tea exemptions for an additional year.
Amendment substitutes, in paragraph 2 of the earlier notification concerning miscellaneous exemptions for Tea (Tariff Item 3), the figures, letters and word denoting the earlier expiry date with those denoting the later expiry date, effected under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the period of the specified exemptions.

Exemption from additional customs duty on specified aluminium imports limited to prescribed ad valorem rates by notification.
Exemption from additional customs duty is provided for specified aluminium products on import by prescribing that goods falling under particular tariff sub-items will be exempt from that part of additional duty under the Customs Tariff Act which exceeds the ad valorem rate set for each listed description in the annexed Table, with individual aluminium categories paired to corresponding maximum ad valorem rates and certain entries identified as nil.

Auxiliary duty amendment updates customs notifications by omitting one schedule entry and inserting a new referenced entry.
The Central Government, invoking powers under section 25(1) of the Customs Act and section 43(4) of the Finance Act, directs amendments to specified customs exemption notifications by altering their Schedules: omitting Sl. No. 13 and its entry from the Schedule to Notification No. 161-Customs, and inserting a new Sl. No. 43 into the Schedule to Notification No. 163-Customs referring to Notification No. 364-Customs.

Customs exemption for aluminium ingots caps payable duty to an ad valorem amount, exempting any excess on importation.
The Central Government exempts aluminium ingots under Chapter 76 of the Customs Tariff Schedule from that portion of customs duty exceeding the amount computed at a prescribed ad valorem rate, thereby capping payable duty to the ad valorem calculation and treating the excess as exempt on importation.

Rescission of exemption notification: government invokes statutory power to revoke a prior customs exemption in public interest.
The Central Government, invoking the power under sub section (1) of section 25 of the Customs Act, 1962, rescinds the earlier Ministry of Finance exemption notification No. 179/85 Customs dated 27th May, 1985, having been satisfied that rescission is necessary in the public interest and formally withdrawing that notification.

Tariff amendment alters duty computation for aluminium products by substituting an ad valorem rate and an adjusted per tonne allowance.
Under rule 8(1) of the Central Excise Rules, 1944, Notification No. 183/84 is amended for tariff item 27: S. No. 6's column (4) is replaced to require duty equal to the appropriate amount chargeable less a specified per metric tonne allowance; S. No. 9's column (4) is replaced to specify an eleven per cent ad valorem duty.

Special excise duty amendment inserts an additional tariff entry into the notification table, modifying applicable tariff entries.
Amendment to special excise duty notification inserts an additional figure into the annexed Table against Sl. No. 1 of notification No. 128/85-Central Excises, effected by the Central Government under powers conferred by the Central Excise Rules and the Finance Act, and confined to altering the column entries applicable to that serial entry.

Excise duty exemption for specified aluminium products limits payable duty to notified rates, subject to use and credit conditions.
The Central Government exempts specified aluminium products under Tariff Item 27 from excise duty to the extent duty exceeds the notified ceiling rates for each listed category. A Table specifies product descriptions and corresponding ceiling rates. The exemption excludes goods covered by another contemporaneous notification, provides a reduced rate for certain strips when used to manufacture exempt pipes subject to Chapter X procedures, and disqualifies the exemption for certain wire rods if duty credit on ingots or billets has been taken under rule 56A. "Primary producer" is defined by production from bauxite or alumina under statutory licence or registration.

Excise duty exemption for specified aluminium products limits payable duty when supplied under the Aluminium Control Order.
Notification exempts specified aluminium goods under Tariff Item 27 manufactured by primary producers from excise duty to the extent it exceeds a reduced ad valorem rate when required to be sold or supplied under the Aluminium (Control) Order, 1970. The covered goods-ingots, billets, wire bars and wire rods-must conform to designated Indian Standards. "Primary producer" is defined as a person licensed or registered under the Industries Development and Regulation framework producing aluminium from bauxite or alumina.

Approval restriction under section 35(1)(ii): tax-benefit approval for Electrical Research and Development Association limited to 31-3-1984.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Electrical Research and Development Association is restricted to 31-3-1984 by Notification No. S.O.555 dated 19-12-1985, thereby limiting the temporal scope of the earlier Ministry of Finance approval (Notification No. 710 dated 26-8-1974).

Change of name: Reghvendra Industrial Research Foundation renamed Punjab Research Institute; official notifications amend prior ministry references accordingly.
Change of name of Reghvendra Industrial Research Foundation to Punjab Research Institute is effective from 28-8-1981, and references to the former name in the Ministry of Finance (Department of Revenue & Insurance) Notification No. 3993 (F. No. 203/87/81-ITA. II) dated 1-6-1981 are to be read as Punjab Research Institute from that date to update official records.

Notification under section 10(23C)(iv) recognizes tax-exempt status for Jawan's Welfare Trust for specified assessment years.
The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, 1961, issued Notification No. S.O.468 dated 19-12-1985 notifying "Jawan's Welfare Trust Maharashtra" for the purpose of that section for the period covered by the assessment years 1985-86 to 1987-88, thereby formally identifying the trust for tax-exempt recognition under the specified statutory provision.

Tax exemption notification for a temple under income tax provision, confirming coverage for specified assessment years.
The Central Government notified Arulmigu Vellingiri Andavar Temple, Poondi under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, classifying the temple as covered by that provision for the period corresponding to the assessment years 1983-84 to 1986-87.

Tax exemption recognition under section 10(23C)(v) notified for The Institute of the Franciscan Missionaries of Mary Society.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, 1961, notifies "The Institute of the Franciscan Missionaries of Mary Society No. 9" as eligible under that provision for the purpose of the section for the assessment years 1983-84 to 1986-87, with the notification citing the government file reference.

Customs exemption amendment removes a table entry for frozen semen equipment, changing import exemption applicability.
The Central Government, under the Customs Act authority, amended Notification No. 215 Customs (2 August 1976) by omitting item (v) from the Table annexed, thereby altering the exemption treatment for frozen semen equipments and frozen semen as effected by Notification No. 362/85 Cus., dated 19 December 1985.

Exemption extension under Customs Act extends applicability date for liquid nitrogen plants used in cattle breeding.
The Central Government, exercising sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 21/84-Customs to substitute the existing terminal date with a new terminal date, thereby extending the period of applicability for the exemption concerning liquid nitrogen plants for cattle breeding; the amendment is made in the public interest and is confined to the temporal alteration of the original notification.

Exemption threshold increased and notification validity extended, altering customs exemption conditions under the Customs Act.
Amendment under sub-section (1) of section 25 of the Customs Act substitutes a higher monetary figure in condition (a), raising the exemption threshold for wireless apparatus, accessories and components, and replaces the expiry date in paragraph 2 to extend the notification's operative period by one year.

Auxiliary duty amended: entry for serial number five now recorded as Nil, altering the exemption table.
The Central Government, exercising powers under the Customs Act and the Finance Act, amended Notification No. 153/85-Customs by substituting in the annexed Table, against Sl. No. 5 in column (3), the entry "Nil.", thereby recording no auxiliary duty for that serial item.