Validity extension of customs exemption notification: period extended under statutory power to preserve public interest.
Exercising powers under sub section (1) of section 25 of the Customs Act, 1962, the Central Government amends Notification No. 356/86 Customs by substituting in paragraph 2 the figures, letters and word "31st May, 1989" with "31st May, 1990", thereby extending the validity of the miscellaneous exemption notification previously issued by the Ministry of Finance, Department of Revenue.

Rescission of customs notifications ends specified miscellaneous exemption orders, effective from the appointed commencement date.
The Central Government, exercising powers under the Customs Act and citing public interest, rescinds Notifications 68/87-Customs, 69/87-Customs, 124/87-Customs and 257/88-Customs, with the rescission taking effect on 1 June 1989.

Tariff classification amendments remove specified chapter references and update heading entries in customs exemption notifications administratively.
The Central Government, under sub section (1) of section 25 of the Customs Act, amends ten specified exemption notifications by textual substitution and omission in their annexed Tables, replacing certain tariff heading entries and deleting particular subheading references wherever they occur, and in one instance substituting an entire Table listing covered heading ranges (with specified exclusions), thereby redefining the headings captured by those notifications.

Customs duty exemption for specified Chapter 90 parts limits payable duty to a 40% ad valorem cap on imports.
Exempts specified parts falling under Chapter 90 from customs duty insofar as duty exceeds the amount calculated at the rate of 40 per cent ad valorem. Covered items include parts of instruments and apparatus for physical or chemical analysis; parts for measuring or checking viscosity, porosity, expansion, surface tension or similar properties; parts for measuring quantities of heat, light or sound (excluding exposure meters); parts for mechanically testing hardness, strength, compressibility, elasticity and similar properties of industrial materials; and parts of microtomes. The exemption takes effect on 1 June 1989.

Customs duty exemption caps customs liability for specified machinery imports to a fixed ad valorem rate, reducing excess duty.
The Government exempts specified imported machinery, electrical and optical goods and related parts from customs duty in excess of an ad valorem cap of 35 per cent; a detailed list of tariff sub-headings defines eligible goods while express exclusions-parts containing electronic devices, motor-vehicle interchangeable parts, certain analytical and testing instrument parts, and microtome parts-remain outside the exemption.

Commencement of statutory provision: government notification brings Finance Act provision into force by appointed date.
The Central Government, exercising the power conferred by clause (b) of section 34 of the Finance Act, 1989, appoints a specific date as the day on which the provisions of that clause shall come into force, thereby serving as a commencement notification to bring the identified Finance Act provision into legal effect under the customs and tariff framework.

Notification under section 10(23C)(v) confirms tax-exemption recognition for a named institution for the assessment year.
Notification under section 10(23C)(v) records the Central Government's exercise of statutory power to recognise The Divine Life Society, Rishikesh as eligible for the benefits of that sub-clause for the specified assessment year, thereby operationalising the tax-exemption mechanism available under the cited provision.

Research expenditure approval: institute recognised subject to separate accounts, annual audited reporting, and timely renewal application.
Approval granted to Grasim Medical Research Institute as an institution for research expenditure tax purposes, conditional on maintaining separate research accounts, filing annual returns of scientific research activities by 31st May, and submitting audited accounts and balance-sheet to the prescribed authority by 30th June with copies to central tax authorities; approval requires timely application for extension before expiry.

Exchange rate amendment for Malaysian dollars updates statutory customs conversion, effective on the notified date under Stamp and Customs Acts.
Amendment substitutes the scheduled exchange rate for Malaysian Dollars at serial number 12 of Notification No. 15/89-Non-Tariff Customs, under delegated authority from the Indian Stamp Act and the Customs Act, and specifies the date from which that substituted schedule entry is effective for customs and non-tariff purposes.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval of Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an institution under section 35(1)(ii) is subject to maintaining a separate account for scientific research, furnishing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to relevant tax authorities, and applying for extension before approval expiry to avoid rejection.

Research Expenditure Approval under section 35(1)(ii) requires separate accounts and annual audited returns for continued tax recognition.
Approval is granted to M. L. Shah Research Foundation for Stone Industries under section 35(1)(ii) as an Association eligible for research-related tax recognition, subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities in prescribed forms by the annual deadline, submitting audited annual accounts and balance-sheets to the prescribed authority and designated tax offices by the stated deadline, and applying for extension of approval before its expiry to avoid rejection.

Inland Container Depot designation enables Sanganer Industrial Area for unloading imported goods and loading export consignments under customs authority.
The Central Government, exercising powers under clause (aa) of section 7 of the Customs Act, 1962, appointed Sanganer Industrial Area at Jaipur as an Inland Container Depot by notification, authorising unloading of imported goods and loading of export goods, including any class of such goods.

Designation of Appropriate Authority updated; appointment under section 269UB names Shri E. J. Mawlong as Commissioner of Income-tax.
Amendment under section 269UB substitutes item (i) in column 2 of the Table to Notification S.O. 684(E) (Serial No. 4) by designating Shri E. J. Mawlong, Commissioner of Income-tax, as the Appropriate Authority, Madras; the change is made by Notification No. 0371(E) dated 24-05-1989 (File No. 316/62/89-OT).

Customs amendment: substitutes 'goods' for 'seed consignments' and exempts specified guided weapon components and test equipment.
Amendment to a customs notification substitutes the word "goods" for "seed consignments" in the cited sub clause and inserts a new sub clause exempting components, spares, jigs, fixtures, tools, dies, moulds and test equipments imported for the manufacture and testing of guided weapons and their accessories by the specified defence manufacturer, effected under the Central Government's powers under the Customs Act.

Quantity specification changed to 'boxes or booklets in hundreds' in rule 71, altering unit measurement for matches.
The Central Government, under Section 37 of the Central Excises and Salt Act, 1944, amends Notification No. 12/89-C.E. (N.T.) by substituting wording in rule 71: sub-rule (2) now reads to refer to "whether one hundred boxes or booklets of matches or multiples thereof" and sub-rule (4) replaces "gross of boxes or booklets" with "boxes or booklets in hundreds". The amendment also substitutes the operative date with the 1st day of July, 1989 for these changes.

Exemption for capital goods used in jewellery export: conditional duty relief subject to approvals, bonds, accounting and movement controls.
Exemption applies to excisable capital goods and inputs brought for use in manufacture of jewellery for export by 100% export oriented undertakings in the Jhandewalan complex, excusing basic and additional excise duty subject to approval by the Board of Approval, direct use for export production, execution of bonds/security, strict bonding and recordkeeping procedures, limits on permissible manufacturing loss, restrictions on domestic clearance, requirement of air freight export through Delhi, and payment of duty on unused goods or production on expiry or breach.

Exemption for excisable goods transferred to export only SEEPZ jewellery units, subject to authorisation, bond and accounting rules.
Exemption of excise duty applied to excisable goods transferred directly from factories or warehouses in India to authorised gem and jewellery manufacturing units in SEEPZ for use solely in manufacture of goods intended exclusively for export, subject to authorisation, direct movement, export only use, prohibition on clearance into the Domestic Tariff Area except limited permitted clearances against a Special Import Licence with duty payment, handing over of precious inputs on cessation, specified wastage allowances, one year stock limits, mandatory airfreight export, and strict in bond procedural, accounting and bond requirements including re warehousing certification and duty demands for unaccounted goods; the notification was later rescinded.

Duty free exemption for specified Chapter 85 goods conditioned on authorised direct factory to shop supply and strict documentary controls.
Exemption from excise duty applies to specified Chapter 85 goods removed from Indian factories for sale, in foreign currency, at arrival-hall duty free shops if the consignee is authorised by the Commissioner of Customs, goods are delivered directly from factory to shop, sold only in foreign currency to arriving passengers, and the detailed procedure in the Appendix (authorisation, bond, Annexure-C removal applications, gate pass, customs examination, stock registers and sale vouchers) is strictly followed; breaches, non-receipt of returns or unexplained shortfalls attract duty demands, forfeiture of security and possible confiscation. The notification was rescinded by Notification No. 18/2013.

Excise exemption for switches plugs and sockets conditional on hand moulding, limited post mould power use, and Standard Mark compliance.
Exemption applies to switches, plugs and sockets under heading 85.36 when manufactured using fully hand operated moulding presses, no power is used post moulding except for buffing, and the goods conform to Indian Standard and bear the Standard Mark; exemption is excluded if the manufacturer affixes a brand or trade name of any other person or manufacturer.

Excise tariff amendment: substitution of table entry to designate solar photovoltaic cells for exemption under notification.
The Central Government, exercising the power under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, substitutes in the Table annexed to the earlier notification the entry against Serial No. 19 by replacing the column (2) description with "Solar photovoltaic cells," thereby amending the Central Excise tariff schedule for that item.