Anti dumping duty imposed on imported sodium hydroxide from specified origins, with producer exclusions and a fixed limited duration.
Provisional anti-dumping duty is imposed on imports of Sodium Hydroxide (sub-headings 2815.11/2815.12) from specified origins and export countries, with prescribed per-metric-tonne margins in US dollars to be collected in Indian currency; a named Korean producer is excluded. Landed value is defined as assessable value under the Customs Act excluding certain tariff duties, and the exchange rate to apply is the Ministry of Finance notified rate on the bill of entry date. The duty is effective until 25 June 2003.

Anti-dumping duty imposed on Vitamin imports from China; duty equals difference from a specified reference value.
An anti dumping duty is imposed on imports of Vitamin AD3500/100 from the People's Republic of China, equal to the difference between a specified reference unit value and the landed value per kilogramme of such imports. The duty is effective from the date provisional duty was imposed and is payable in Indian currency. "Landed value" means the assessable value under the Customs Act excluding certain customs duties, and the exchange rate for calculation is the rate notified by the Government with the relevant date being presentation of the bill of entry.

Exchange rate determination for export goods prescribes specified foreign currency conversion rates and supersedes the prior notification.
The Board fixes statutory exchange rates for valuation of export goods, prescribing the conversion rates set out in Schedule I (per single unit) and Schedule II (for the multi-unit denomination) as the operative rates for export transactions; the notification supersedes the prior notification and declares the schedules' rates effective from the stated commencement date.

Exchange rate determination for imported goods sets specified currency conversion rates for customs purposes.
The Board, under the statutory power in section 14(3)(a)(i) of the Customs Act, supersedes Notification No.74/2002 and prescribes specific conversion rates for listed foreign currencies into Indian rupees in two schedules (per unit rates and a per hundred unit rate for Japanese yen), to operate from the commencement date stated and to be used for customs valuation and related statutory purposes.

Tax exemption for specified NABARD bonds under section 10(15)(iv) requires holder registration to claim the benefit
The Central Government specifies under section 10(15)(iv) certain NABARD tax-free bonds issued in 2002-2003 in denominations of ten thousand rupees with a stated annual interest and prescribed fixed term; the notification identifies the aggregate issue and distinctive number range. The tax exemption is conditional on the holder registering his name and the holding with the issuing bank, and registration is an express prerequisite for entitlement to the specified tax benefit.

Customs tariff amendment adds new entry for tetrachloropyridine with a prescribed duty rate under statutory power.
The Central Government amends an existing customs notification by inserting a new Table entry 101A to list Tetrachloropyridine and to record its prescribed customs duty rate, thereby modifying the schedule of miscellaneous exemption notifications under the statutory power conferred by the Customs Act.

Refund limitation: refunds under specified excise notifications capped at duty paid less CENVAT credit availed on inputs.
Refunds under the specified Central Excise notifications are limited to the amount of duty paid less the CENVAT credit availed in respect of duty paid on inputs used in or in relation to the manufacture of goods cleared under those notifications, by insertion of a proviso into clause (b) of the second paragraph of each notification.

CENVAT credit restricted to use only for duty on final products cleared under the same exemption notifications.
The amendment inserts a proviso in rule 3(3) of the CENVAT Credit Rules, 2002 restricting that CENVAT credit of duty paid on inputs used in manufacture of final products cleared after availing specified exemption notifications shall be utilised only for payment of duty on final products cleared after availing those same exemption notifications.

Multiplex deduction eligibility: prescribed area, facilities and audit requirements for claiming the tax benefit.
Prescribes eligibility and documentary conditions for claiming a tax deduction for new multiplex theatres: Rule 18DB requires minimum built-up area, number of screens and shops, seating capacity, shop sizes, lobby area, central air-conditioning, computerised ticketing, specified projection and sound systems, parking and compliance with local building and safety regulations. Requires a separate audited report in Form 10CCBA for each eligible multiplex, with specified approvals attached in the first year and operating licences for the subsequent four years.

Jurisdiction realignment: Shillong central excise territory reassigned to include several northeastern states and specified Assam districts.
Amendment substitutes entries in the principal notification to alter the territorial jurisdiction: Table I S. No. 21 designates the Chief Commissioner of Central Excise, Shillong, with jurisdiction entries Dibrugarh and Shillong; Table II S. No. 78 designates the Commissioner of Central Excise, Shillong, with responsibility for the States of Tripura, Mizoram, Manipur, Nagaland and Meghalaya and specified districts in Assam (including Dhubri, Bongaigaon, Kokrajhar, Goalpara, Kamrup, Nalbari, Barpeta, Morigaon, Nagaon, Silchar, Karimganj, Hailakandi, North Cachar Hills, Karbi Anglong and Golaghat).

Tax exemption for Railway Sports Promotion Board conditioned on exclusive application of income and compliance with investment and accounting rules.
Notification recognizes the Railway Sports Promotion Board as eligible under clause (23) of section 10, provided it applies or accumulates income exclusively for its objects per Section 11 as modified; restricts investments to forms under Section 11(5); prohibits distribution of income to members except grants to affiliated bodies; and excludes business profits unless incidental to objectives with separate books maintained.

Jurisdictional change: substitution of Chief Commissioner designation shifting specified Central Excise jurisdiction from Vadodara to Ahmedabad.
The Government amends a prior Central Excise notification to substitute the reference to the Chief Commissioner of Central Excise, Vadodara with the Chief Commissioner of Central Excise, Ahmedabad in the specified provision, thereby updating the designated administrative office cited in the earlier notification.

Current account transaction limit amended, raising the schedule threshold and altering permitted remittance ceiling for transactions.
The Central Government substituted the prior monetary figure with a higher monetary figure in item No. 2 of Schedule III to the Foreign Exchange Management (Current Account Transactions) Rules, 2000, thereby increasing the permissible current account transaction threshold; the change was issued under the proviso to Section 5 read with clause (a) of sub section (2) of Section 46 of the Foreign Exchange Management Act and comes into force on publication in the Official Gazette.

Exemption for consulting engineer services on transfer of technology where entitlement equals R&D cess paid, conditional on payment and records.
Consulting engineer services on transfer of technology are exempt from service tax to the extent equal to the Research and Development Cess payable on that transfer, subject to conditions: the R&D Cess must be paid within six months from the invoice date (or from the date of credit for associated enterprises), the exemption applies only if cess is paid at or before payment for the service, and records linking the invoice or credit entry to the R&D Cess payment challan must be maintained.

Charitable tax exemption under clause 23C(iv) granted to museum, subject to exclusive income use and compliance conditions.
Notification designates K.D. Malviya National Oil Museum as eligible for the charitable exemption provision for specified assessment years subject to conditions requiring exclusive application or accumulation of income for its objects; investment or deposit of funds only in permitted forms; exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded charitable organization.

Tax exemption under Section 10(23C)(iv): notification grants conditional charitable status subject to investment, business and dissolution rules
Notification designates The Society for Afro-Asian Association of Petroleum Geochemicals, New Delhi as entitled to tax exemption under clause (23C)(iv) of section 10 subject to conditions: apply income wholly to objects; restrict investments to permitted modes (except certain voluntary contributions); exclude business profits unless incidental with separate books; regular filing of returns; and on dissolution transfer surplus assets to a similar charitable organization.

Name correction for charitable institution under income tax notification - notified institution name amended, remainder of notification unchanged.
An amendment under sub clause (iv) of clause (23C) of section 10 replaces the institution name in the earlier notification: the name shall be read as "Krishnamurti Foundation India, Chennai" instead of "Kriahnamurthy Foundation, Chennai." All other contents of the original notification remain unchanged.

Tax exemption recognition under section 10(23C)(iv) subject to income application, permitted investments, incidental business, filings, and dissolution transfers.
Notification recognises Petrotech under clause (23C)(iv) of section 10 for specified assessment years on conditions requiring exclusive application of income to its objects, investment of funds only in permissible modes (with an exception for certain voluntary contributions retained as movable assets), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets to a similarly purposed charitable organisation on dissolution.

Tax exemption notification under section 10 clause 23C: Kerala Motor Transport Workers Welfare Fund Board notified subject to conditions.
Notification under the Income-tax Act notifies Kerala Motor Transport Workers Welfare Fund Board, Kollam under clause (23C)(iv) of section 10 for assessment year 1990-1991, subject to conditions requiring exclusive application of income to its objects, restricted modes of investment or deposit of funds (excluding certain voluntary contributions), exclusion of business income unless incidental with separate books, regular filing of income tax returns, and transfer of surplus assets on dissolution to a charitable organization with similar objectives.

Tax recognition notification for welfare fund board requires exclusive application of income and compliance with investment and filing conditions.
Notification grants conditional tax-recognition to the Kerala Motor Transport Workers Welfare Fund Board, Kollam under clause (23C)(iv) of section 10: income must be applied or accumulated solely to its objects; investments restricted to forms in section 11(5) except specified voluntary contributions; business income excluded unless incidental with separate books; regular filing of returns required; on dissolution surplus and assets must go to a charitable organization with similar objectives.