Excisable goods from export zones may be taken out for sample display on payment of excise duty, subject to limits.
Collector of Customs may allow excisable goods produced or manufactured within the Zone to be taken outside the Zone for display as samples on payment of excise duty under the Central Excises and Salt Act, 1944, and subject to conditions and restrictions specified by the Development Commissioner; the cumulative quantity for sample display and for sale under the Import and Export Policy must not exceed the Policy's yearly limit for any unit in the Zone.

Display of excisable goods outside export zones allowed upon excise duty payment and specified administrative conditions and limits.
The Collector of Customs may permit excisable goods produced or packaged within an export Zone to be taken outside the Zone for display as samples on payment of the excise duty and subject to conditions and restrictions specified by the Development Commissioner. The combined quantity removed for display and for sale under the applicable Import and Export Policy in any financial year must not exceed the limit specified in that Policy.

Excisable goods sample display permitted outside export zone subject to excise duty payment and policy quantity limits.
Collector of Customs may permit excisable goods produced or packaged within the Zone to be taken outside the Zone for display as samples on payment of the excise duty under the Central Excises and Salt Act, subject to conditions specified by the Development Commissioner. The combined annual quantity removed for sample display and for sale under the Import and Export Policy must not exceed the quantity limit specified in that Policy.

Charitable deduction eligibility: temple designated as place of public worship of renown enabling donor tax benefits.
The Central Government, under clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, notifies Arulmighu Sundareswara Swamy Temple, Valamarkottai, Thanjavur as a place of public worship of renown throughout the State of Tamil Nadu, thereby aligning the temple with the statutory framework for donor tax treatment applicable to notified places of worship.

Tax recognition under section 80G: notification designates a temple as a place of public worship enabling eligibility for deductions.
Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies Sri Giriraja Kannigalambal Sametha Srijalanatheswara Alayam as a place of public worship of renown throughout the State of Tamil Nadu by Notification No. S.O.3638 dated 1 8 1986 (No. 6833/F. No. 176/43/86 IT(AI)).

Notification under section 10(23C)(v) designates a temple as a notified charitable institution for specified assessment years.
Notification under section 10(23C)(v) designates Arulmigu Pasupatheeswarar Tirukkovil, Pandanallur, as a notified institution for tax-exemption purposes, with the Central Government specifying the temporal scope of recognition by reference to particular assessment years and recording the action by notification number.

Notification under section 10(23C)(v): recognition of tax-exempt status for Mirza Agiari and Parsi Anjuman for specified assessment years.
The Central Government has notified Mirza Agiari and Parsi Anjuman, Jamnagar under 10(23C)(v) of the Income-tax Act, recognizing the entity for the purposes of that clause and specifying the period of assessment-year recognition by way of S.O.3592 dated 1-8-1986.

Notification recognizing a temple as place of public worship under section 80G, confirming statutory tax-related recognition.
Central Government, in exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income tax Act, 1961, notifies Arulmigu Mariamman Vinayagar Temple at Sulakkal, Coimbatore to be a place of public worship of renown throughout the State of Tamil Nadu by Notification No. S.O.3591 dated 1-8-1986.

Tax approval for scientific research institution requires separate research accounts, annual audited returns, and timely renewal applications.
Approval of Anam Scientific and Technological Applied Research Foundation as a research association requires maintenance of a separate account for research receipts, annual submission of prescribed returns by 30 April, and filing of audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June; renewal applications must be filed three months before approval expiry, with late applications liable to rejection. The approval period runs from 1 January 1986 to 31 March 1987.

Rate of exchange amendments establish new Swiss franc conversion rate for customs valuation and tariff calculation.
Pursuant to sub clause (i) of clause (a) of sub section (3) of section 14 of the Customs Act, 1962, Notification No. 374 Cus is amended by substituting serial No. 16 in the Schedule; the operative change sets the rate of exchange for the Swiss franc at 13.465 under the amended notification.

Extension of exemption period extends expiry for dead burnt magnesite notification under Customs Act, substituting the prior expiry date.
Pursuant to Section 25(1) of the Customs Act, 1962, the Central Government amends paragraph 2 of Notification No. 241/85-Customs to substitute the earlier expiry date of 31st July, 1986 with 30th November, 1986, thereby extending the temporal validity of the exemption applicable to dead burnt magnesite without altering other substantive terms of the original notification.

Auxiliary duty amendment removes a specified schedule entry, altering tariff exemptions under the customs notification framework.
Auxiliary duty: the Central Government amends an earlier customs notification to remove Sl. No. 184 and its corresponding entry from the Schedule to Notification No. 312/86-Customs, thereby modifying the tariff exemptions or concessional treatment recorded for that item under the customs tariff framework.

Customs exemption for CNC system parts - conditional duty relief requires certification and a bond ensuring repayment if misuse occurs.
Exempts electronic parts of computer numerical control systems in Chapter 84 from customs duty in excess of an amount calculated at 35% ad valorem and from the additional duty under section 3 when required for initial setting up, assembly, or manufacture. Certification by the Directorate General of Technical Development (or state industrial authorities for small scale units) is required to verify description and quantity and recommend the exemption. Importers must execute a bond to pay, on demand, the difference between duties otherwise leviable and duty already paid for parts not proved to have been used for the specified purposes.

Customs exemption for CNC peripherals extended to include specified peripherals, expanding the tariff exemption scope for printing machine imports.
Amendment of a customs exemption notification by inserting a new item identifying "Peripherals of CNC system (other than those specified in Sl. No. 1 above)" into the Table annexed to Notification No. 281/84 Customs, thereby extending the exemption scope for printing machine related imports to include CNC system peripherals except where already covered by the earlier specified entry.

Exemption scope narrowed: customs notification excludes CNC systems and their components under customs law concession.
The Central Government amends a prior customs tariff exemption notification by inserting a proviso that expressly excludes CNC systems and components from the notification's operation, thereby narrowing the range of goods qualifying for the miscellaneous exemption under the referenced tariff chapters.

Concessional tariff exclusion for CNC machines introduced; certain machine-tool entries removed from exemption table under tariff law
The notification amends a prior customs exemption by substituting provisos to provide that the concessional rate of 35% ad valorem for goods in Sl. No. (i) shall not apply to CNC machines, while preserving exemptions under other notifications; it further omits items 38, 39, 40, 41, 68 and 74 from column (2) against Sl. No. (i).

Customs exemption for broadcast equipment expanded to include transmitters, relays, uplinks and authorised spare parts.
Amendment expands customs exemption for Doordarshan under the 'Special TV Expansion Plan', defining that Plan as the Ministry initiative to extend TV coverage and improve programme production. It inserts new exempted items-including low-power transmitters, transposers, relay receivers, satellite uplinks, microwave links, colour OB and EFP vans without chassis, video and audio switchers-and permits initial spares for those items up to a specified proportion, while extending the notification's terminal date.

Auxiliary duty: notification amendment inserts a new schedule entry to update customs exemption references.
Amendment to Notification No. 314/86-Customs inserting a new schedule entry that references Notification No. 390/86-Customs, effected under powers of section 25(1) of the Customs Act, 1962 and section 49(4) of the Finance Act, 1986 to modify the Schedule to the earlier notification and update the exemption list.

Customs duty exemption: specified coffee processing machinery exempted from excess duty and additional duty on import.
Exempts specified Chapter 84 coffee processing machinery on import by capping the basic customs duty at the amount calculated at thirty per cent ad valorem and by exempting those goods from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, exercised under the powers of sub section (1) of section 25 of the Customs Act, 1962; items listed include coffee curing machinery, huller/peeler cum polisher, grinder and gravity separator for coffee curing.

Auxiliary duty amendment inserts new entries into the customs exemption schedule, modifying the tariff notification framework accordingly.
The Central Government amends an existing customs exemption notification by inserting two new serial entries and their notification references into the Schedule to that notification, thereby expanding and altering the list of notifications covered under the exemption framework without detailing substantive exemption conditions.