Anti-dumping duty on sodium cyanide imposed with exporter-specific rates, applying for a fixed limited period.
The Government, under section 9A(2) of the Customs Tariff Act and relevant Anti dumping Rules, imposed anti-dumping duty on sodium cyanide imports from the United States, European Union, Czech Republic and Korea RP following preliminary findings of dumping, material injury, and cumulative causation; exporter- and country-specific per metric tonne duty rates are prescribed, with specified exemptions for certain named producers, effective up to and including 26 June 2000.

Customs exemption for films imported for approved film festivals expands the scope of exhibition related duty relief.
The amendment adds an exemption in Schedule I for films imported for exhibition at a film festival approved or recommended by the Central Government, and revises Schedule II by substituting "Exhibition, meeting or film festival" for the previous phrase to ensure explicit inclusion of film festivals within the exemption framework.

Export house recognition relief: automatic renewal for cyclone-affected units and flexible historic export baselines for applications.
Affected export houses receive automatic recognition renewal irrespective of export performance for the affected year. Cyclone-impacted applicants seeking recognition may satisfy average export-performance requirements by using either FOB value or NFE value of exports from the single prior year or the average of the two preceding years.

Anti-dumping provisional assessment requires bank guarantee for imports from specified exporter during review; final duty payable if confirmed.
Provisional assessment requires imports of Bisphenol-A exported by M/s. First Inter Continental Corporation to be subjected to provisional assessment and secured by a bank guarantee calculated at the prescribed provisional rate per metric tonne from the date of initiation of the review under rule 22 until completion; if anti-dumping duty is recommended on review, the importer shall be liable to pay the duty recommended from the review's initiation date.

Deeming of powered textile processing as non-powered for exemption clarifies which cotton fabric operations qualify for duty relief.
The amendment substitutes the Explanation to serial No. 9 to provide that cotton fabrics subjected to specified operations with the aid of power shall be deemed to have been processed without the aid of power or steam for the Additional Duty (in lieu of Sales Tax) exemption. Specified operations are: lifting to overhead tanks/emptying in underground tanks or handling chemicals (acids, chlorine, caustic soda); mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion by stirrer; and colour fixation by passing steam or applying sodium silicate.

Import registration requirement for cotton contracts: mandatory pre-import registration with Textile Commissioner, Mumbai, during specified policy period
The notification classifies cotton (not carded or combed) and cotton (carded or combed) as free for import but mandates that, for imports to be made within the prescribed policy period, all import contracts must be compulsorily registered with the designated textile registration authority in Mumbai prior to import, applying to the specified EXIM codes.

Tax-free bonds under income-tax exemption: holders must register holdings to qualify for tax benefit on specified bonds.
Specification designates NCRPB Bonds, 2006 (Series-I) as tax-free under clause (15)(iv)(h) of section 10, describing their denomination, interest entitlement and seven-year tenor, and confines issuance to a defined set of distinctive numbers for a stated aggregate amount. The exemption is conditional: the tax benefit is admissible only if the holder registers his or her name and the holding with the NCRPB.

Tax-free bond exemption under section 10(15)(iv)(h): NCRPB bonds exempt, tax benefit conditional on holder registration.
The Central Government specifies NCRPB tax-free bonds (2005 Series I, IB and IC) issued in specified denominations, with a fixed interest rate for seven years and bearing distinctive serial numbers; income from these bonds is exempt under the relevant income-tax provision provided the bondholder registers their name and holding with the NCRPB.

Kerosene exemption for manufacture of linear alkyl benzene: duty relief subject to return and warehouse clearance conditions.
Exemption provides duty relief for kerosene received by a factory from a refinery for manufacture of linear alkyl benzene or heavy alkylate and returned to the refinery or its approved warehouse. The quantity consumed is calculated by deducting from kerosene received the mineral oil of the same heading generated in manufacture and returned to the refinery or an approved warehouse. The Commissioner must permit clearance to the warehouse and may impose conditions regarding accountal of kerosene and payment of duty.

Tax exemption approval under section 10(23G) granted subject to compliance, audit and reporting conditions for specified enterprises.
Approval is granted to specified enterprises for the purpose of section 10(23G), read with rule 2E, for assessment years 1999-2000 to 2001-2002, subject to conformity with those provisions, maintenance and audit of books as required, furnishing of the audit report, and potential withdrawal of approval where the enterprise ceases to carry on an infrastructure facility or fails the audit or reporting requirements.

Tax exemption under section 10(23G) granted to specified infrastructure undertakings, subject to compliance and audit conditions.
Approval is granted to specified enterprise and industrial undertakings for tax exemption under section 10(23G) read with rule 2E for assessment years 1999-2000 through 2001-2002, subject to conditions that the enterprises comply with the statutory provisions, maintain books of account, obtain and furnish the required audit report, and note that the Central Government may withdraw approval if an undertaking ceases to carry on the infrastructure facility or fails to maintain or produce audited accounts.

Industrial park recognition enables tax-benefit eligibility subject to allocable-area, infrastructure and operational compliance by developer.
Central Government notifies Tidel Park Limited's software technology park as an industrial park for purposes of clause (iii) of sub section (4) of section 80 IA, subject to annexed terms requiring a minimum industrial allocable area, a cap on commercial area, specified infrastructure and investment thresholds, excluded activity categories by NIC reference, limits on single unit occupancy, separate approvals for foreign or NRI investment where necessary, continued operation of the park while benefits are claimed, and government power to withdraw approval for non compliance.

Tax exemption notification confirms charitable status for performing arts centre subject to application of income and investment restrictions.
Notification grants tax-exempt recognition to the National Centre for the Performing Arts, Mumbai for specified assessment years subject to conditions: income must be applied or accumulated solely for the assessee's objects; funds (other than certain voluntary contributions maintained as property) may be invested only in permitted modes; exemption excludes business profits unless incidental and maintained in separate books; and the assessee must regularly file income-tax returns in accordance with the Act.

Tax exemption recognition granted to a charitable trust subject to compliance and regular income tax return filing.
Notification recognizes Goyal Trust, Madurai, as eligible for tax-exempt status under the specified sub-clause of the Income-tax Act for the assessment years indicated, conditional on conformity with that sub-clause and the corresponding rule, and on the trust's obligation to file its return of income regularly before the income-tax authority in accordance with the Income-tax Act.

Charitable exemption notification limits investment and requires exclusive application of income and regular returns for notified religious institution.
Notification designates Shri Rani Satiji Mandir, Calcutta as a notified entity under section 10(23C)(v) for specified assessment years on conditions that its income be applied or accumulated exclusively for its objects; investments be limited to the forms or modes specified for charitable trusts (excluding certain voluntary contributions held as jewellery or furniture); business income be excluded unless incidental and maintained in separate books; and returns of income be regularly filed as required by the Income-tax Act.

Approval under section 36(1)(viii): corporation status for long term finance recognised, subject to compliance conditions.
Approval is granted to M/s Industrial Development Bank of India, Mumbai, as a corporation engaged in providing long term finance for industrial development for the purposes of section 36(1)(viii) of the Income tax Act, 1961 for the specified assessment year, subject to the condition that the company will conform to and comply with the provisions of that income tax provision.

Tax exemption under section 10(23C)(v): notification grants charitable status to foundation subject to application, investment, and business conditions.
Tax exemption under section 10(23C)(v) notifies the India Heritage Research Foundation, New Delhi, for assessment years 2000-2001 to 2002-2003, subject to conditions: (i) income must be applied or accumulated wholly and exclusively to its objects; (ii) funds shall be invested only in forms/modes specified in subsection (5) of section 11 except permitted tangible voluntary contributions; and (iii) exemption does not apply to business income unless incidental to objectives and accounted for in separate books.

Tax exemption notification for charitable society conditions income application, permitted investments, and business account separation.
Notification under clause (23C)(iv) of section 10 recognises the Servants of India Society for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; funds must not be invested except in forms permitted by section 11(5) (excluding certain retained voluntary contributions); and business income is excluded unless incidental to the objectives and accounted for in separate books.

Jurisdictional reallocation: Commissioner of Central Excise, Mangalore assigned Dakshina Kannada, Udupi and Kodagu districts under Central Excise Rules.
The Central Government amended the Central Excise Rules to assign Dakshina Kannada, Udupi and Kodagu districts of Karnataka to the Commissioner of Central Excise, Mangalore, omitting the prior district references and inserting a new entry to record that territorial allocation, together with corresponding insertions in related rule provisions to include the Commissioner of Central Excise, Mangalore among enumerated officers.

Long-term specified securities designation under section 54EB permits reinvestment of net consideration subject to a seven-year retention rule.
Central Board of Direct Taxes designates equity shares issued by M/s ASC Enterprises Limited as long-term specified securities under section 54EB, permitting assessees to reinvest net consideration from transfer of a long-term capital asset into those shares to obtain section 54EB tax treatment; if the shares or related investments are transferred or converted within seven years of allotment, the initial investment becomes chargeable to tax as capital gains under that section.