Customs notification amendment: insertion of a schedule entry adding reference to a related exemption notification under statutory Customs powers.
The Central Government, exercising powers under section 25(1) of the Customs Act read with section 93(4) of the Finance Act, 1987, amends Notification No. 207/87-Customs by inserting after Sl. No. 300 a new Sl. No. 302 referring to Notification No. 265/87-Customs dated 3rd July, 1987, on the ground of public interest, thereby adding a cross-reference in the Schedule to incorporate that auxiliary duty exemption entry.

Customs exemption for scientific and technical instruments imported for defence research conditioned on necessity and non availability certificates.
Exemption relieves Hindustan Aeronautics Limited from customs duty in excess of that calculated at 25% ad valorem and from the whole of additional duty under section 3 on scientific and technical instruments (including spare and component parts but excluding consumables) imported for defence research, conditional on a Joint Secretary's certificate of essentiality and exclusive research use and a Directorate General of Technical Development certificate that the goods are not manufactured in India, both produced to the Assistant Collector of Customs at clearance or within an allowed period.

Amendment to customs exemption substitutes polyester film description to include balanced and semi-tensilised variants.
Amendment substitutes the original description "Tensilised Polyester Film" with "Balanced/Semi-Tensilised/ Tensilised Polyester Film" in the opening portion of the earlier customs exemption notification, thereby expanding the enumerated category of polyester film products covered by the exemption under executive authority and stated public interest.

Approval under section 35(1)(ii) grants research association recognition subject to specified accounting, reporting and audit conditions.
Approval under section 35(1)(ii) is granted to Karnataka Institute of Applied Agricultural Research as an "Association" for the period 1-4-1987 to 31-3-1988, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax; and apply for extension at least three months before expiry.

Approval under section 35(1)(ii) recognises Rajkot Cancer Society for scientific research, subject to reporting and accounting conditions.
Approval under section 35(1)(ii) recognises Rajkot Cancer Society, Rajkot, as an Institution for scientific research for 1 4 1987 to 31 3 1988, subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited accounts, income and expenditure statement and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June; and apply to the Central Board of Direct Taxes at least three months before expiry for extension.

Research approval requires associations to maintain separate research accounts, file annual returns and audited accounts, and seek renewal.
Approval is granted to Mangalam, Lucknow, as an approved institution under section 35(1)(ii) as an "Association" subject to compliance: maintain separate accounts for scientific research; furnish prescribed annual returns by 31st May; submit audited annual accounts and balance sheet with copies to tax administration and the prescribed authority by 30th June; apply three months before expiry for extension. The approval is effective from 1 January 1987 to 31 March 1988.

Auxiliary duty amendment inserts a new schedule entry into customs exemption notifications, modifying prior notification.
The Central Government, invoking statutory powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs (dated 12 May 1987) by inserting after S. No. 292 a new Schedule entry: "293. No. 262 Customs, dated the 2nd July, 1987", declaring the addition necessary in the public interest.

Customs duty exemption for gem and jewellery imports into an export processing zone, subject to use, bond and export obligations.
Exemption from customs and additional duty is provided for specified goods imported for gem and jewellery units in the Madras Export Processing Zone, subject to conditions: authorised unit establishment, required Reserve Bank permits and import licences, use within the Zone for manufacture or packaging for export, execution of a bond to meet export obligations, maintenance and submission of accounts, prohibition on bringing manufactured goods into the Domestic Tariff Area, limits on gold sourcing and identification, permitted wastage allowances, and export by air through Madras Airport; duty is payable if conditions are not satisfied.

Auxiliary duty amendment adds a new entry to the customs exemption schedule, altering the prior notification.
The Central Government, under section 25(1) of the Customs Act read with section 93(4) of the Finance Act, amended Notification No. 207/87 Customs by inserting after S. No. 291 a new S. No. 292 containing the entry "No. 260 Customs, dated the 2nd July, 1987," thereby adding a schedule entry pertaining to auxiliary duty exemptions in the earlier notification.

Customs exemption for gem and jewellery imports at Falta EPZ permitted subject to authorization, bond, use within Zone, and recordkeeping.
Exemption from customs and additional duty is granted for goods imported for gem and jewellery units in the Falta Export Processing Zone, subject to authorization to operate in the Zone, required licences and permits, restricted import and identification of high purity gold, execution of a bond securing export obligations, use and retention of goods within the Zone for manufacture or packaging for export, maintenance and submission of records, specified wastage allowances, airfreight export requirement, and duty liability where use or re export conditions are not satisfied.

Auxiliary duty amendment inserts an additional schedule entry into the customs exemption notification, modifying the tariff schedule.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by inserting, after S. No. 290, a new S. No. 291 referring to Notification No. 258 Customs dated the 2nd July, 1987, thereby adding that entry to the Schedule of miscellaneous exemption notifications.

Customs exemption for gem and jewellery imports into Noida EPZ conditioned on zone use, bond, and export obligations.
The notification exempts specified goods imported for gem and jewellery units in the Noida Export Processing Zone from customs and additional duty, conditional on authorisation to operate in the Zone, required RBI permits and import licences, gold import through the designated agency with mint stamping, proof to the Assistant Collector of intended use for manufacture or packaging for export, execution of a bond to secure export obligations, use and retention of goods within the Zone, maintenance and submission of accounts, adherence to wastage limits, and payment of duty where use or re export conditions are not satisfied.

Auxiliary duty amendment inserts a new customs schedule entry, updating exemption references under existing notification.
The Government amends Notification No. 207/87-Customs by inserting a new Schedule entry after S. No. 289, adding S. No. 290 which references Notification No. 256 Customs, effectuating an auxiliary duty-related exemption change under the Customs Act and the Finance Act in the public interest.

Customs duty exemption for gem and jewellery imports conditional on Zone use, bond, export obligation and compliance with import controls.
Exemption from customs duty is provided for listed goods imported for gem and jewellery units in the Cochin Export Processing Zone, subject to conditions: authorized Zone establishment, required licences and RBI permits, designated-channel import and mint marking for fine gold, use and manufacture within the Zone for export or export promotion, execution of a bond, mandatory accounting and export obligations, prohibition on bringing produced goods into the Domestic Tariff Area, permitted gold wastage limits, air freight export via Trivandrum Airport, and duty liability where goods are not proven to have been used, re exported or retained as allowed.

Customs notification amendment expands chapter reference and deletes specified table entries altering exemption scope.
The amendment substitutes the reference to Chapter 29 with Chapter 28 or Chapter 29, expanding the tariff chapters covered, and omits Sl. Nos. 27, 35 and 57 and their entries from the Table annexed to the original exemption notification, effectuating removal of those specific exemption provisions under the government's statutory authority.

Exemption scope narrowed: embroidered man-made fabrics now specifically referenced, replacing broader man-made fabrics in excise notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 223/82-C.E. by substituting the phrase describing exempted goods in the opening paragraph: replacing the broad reference to man-made fabrics with a specific reference to embroidered man-made fabrics falling under the designated tariff sub-heading in the Schedule to the Central Excise Tariff Act, thereby narrowing and clarifying the category of fabrics eligible for the exemption.

Exemption for polyester tyre cord fabrics limits additional excise duty to a capped amount per kilogram under excise rules.
The Central Government exempts unprocessed tyre cord fabrics of polyesters falling under sub heading No. 5902.20 from so much of the additional duty of excise as exceeds the amount calculated at the rate of rupees two per kilogram, using powers under rule 8(1) of the Central Excise Rules, 1944 and the provision for additional duties of excise.

Research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal applications.
Approval under clause (ii) of sub section (1) of section 35 of the Income tax Act was granted to Nanawati Hospital Medical Research Centre as an approved research association on condition that it maintain separate accounts for scientific research, furnish annual returns of research activities in prescribed forms, submit audited annual accounts and balance sheet to the prescribed authority and tax authorities by the specified annual dates, and apply to the Central Board for extension of approval in advance of expiry.

Research approval under section 35(1)(ii) conditions institutional recognition with annual returns, audited accounts, and renewal filings.
Approval is granted to the Madras Institute of Magnetobiology as an approved institution for purposes of research expenditure deduction, effective 1 April 1987 to 31 March 1990, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying to the Central Board of Direct Taxes at least three months before expiry for extension of approval.

Approval under section 35(1)(ii) triggers research institution compliance: separate accounts, annual returns and audited filings.
Approval is granted to the United Planters' Association of Southern India, Coonoor, as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet by 30th June to the prescribed authority with copies to tax authorities, and applying for renewal three months before approval expiry, with late applications liable to rejection.