Anti-dumping duty imposed on imported polyester fully drawn yarn from specified countries to counter below normal value exports.
Provisional anti-dumping duty is imposed on imports of fully drawn polyester yarn (non-textured and non-POY) after findings of dumping, material injury and causation; differentiated duty rates are set by origin, exporter and producer in the notification schedule, denominated in US dollars but payable in Indian currency using the government notified exchange rate with the bill of entry date as the relevant date, and effective up to 20 February 2007.

Customs exemption for SAMYUKTA Programme imports conditioned on designation and dual ministry certification, with an expiry date.
The notification inserts an exemption allowing duty-free import of specified machinery, equipment, software, components, spares, tools, raw materials and consumables for the SAMYUKTA Programme where imports are by designated works centres, government agencies, or PSUs and accompanied at import by a detailed list. The list must be certified by the Programme Director (confirming requirement, exclusive use for the Programme and non-manufacture in India) and by an officer not below Under Secretary in the Ministry of Defence authorising the import. The exemption expires on 1 December 2007.

Corrigendum correcting textual references in a customs notification by replacing the phrase 'Fabrics Imp.' with 'Imp.'
Corrigendum to Notification No. 52/2006 Customs corrects typographical errors by directing that specified occurrences of the phrase "Fabrics Imp." at listed page and line references in the original notification be read as "Imp.", enumerating five discrete substitutions to align the published tariff notification text with the intended wording.

Excise exemption for goods supplied to the SAMYUKTA Programme subject to a Programme Director certificate and time limited validity.
Insertion into the central excise notification grants an excise exemption for goods supplied to the SAMYUKTA Programme under the Ministry of Defence, conditioned on production, before clearance, of a certificate from the Programme Director to the proper officer confirming the goods are intended for the Programme; the inserted exemption is excluded from application on and after a specified expiry date.

Special Economic Zone notified at Greater Noida for non-conventional energy enabling sector-specific SEZ development.
Notification establishes a Special Economic Zone at Greater Noida under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, following a letter of approval to Moser Baer India Ltd. for a sector-specific SEZ for non-conventional energy including Solar Energy Equipment/Cell, and notifies 11.9 hectares as the SEZ after satisfaction of statutory prerequisites under section 3(8).

Notification under Section 194A designates a public corporation for withholding-tax applicability under the Income-tax framework.
Notification designates Power Finance Corporation Limited as a specified entity for the purpose of Section 194A(3)(iii) of the Income-tax Act, 1961, under the power conferred by sub-clause (f) of clause (iii) of sub-section (3), thereby bringing the Corporation within the statutory withholding tax framework.

Customs territorial notification: inclusion of specified Gujarat districts and Diu into the notified area under the Customs Act.
The Central Board of Excise and Customs amends Notification No. 15/2002 Customs (N.T.) by substituting the Table entry against Serial Number 14 to specify the notified area: the whole of the districts of Surendranagar (except Dasada Taluka), Rajkot, Porbandar, Jamnagar, Morbi, Amreli, Bhavnagar and Junagadh in Gujarat, and Diu of the Union Territory of Daman and Diu.

Special Economic Zone notification: land designated for a Gems and Jewellery SEZ under the SEZ Act following approval.
Notification under Section 4 of the Special Economic Zones Act designates 80.93 hectares (survey no. 1/1, Raviryal Village, Maheshwaram Mandal, Ranga Reddy District, Andhra Pradesh) as a Special Economic Zone for Gems and Jewellery to be set up by Hyderabad Gems SEZ Limited, records grant of the letter of approval under Section 3(10), states satisfaction of Section 3(8) requirements, and specifies the SEZ boundaries by reference to adjacent lands and infrastructure.

Fixation of tariff values: amendment substitutes a new tariff value table for specified imported commodities.
The Board amends Notification No.36/2001-Cus (N.T.) by substituting the existing Table with a new Table specifying tariff values in US dollars per metric tonne for listed goods, including crude and RBD palm oil, palmolein, crude soyabean oil, and brass scrap.

Special Economic Zone designation for IT/ITES at Gachibowli following letter of approval and SEZ Act compliance.
Notification under the Special Economic Zone framework designates specific survey numbers at Gachibowli Village, Serilingampally Mandal, Ranga Reddy District as an SEZ for information technology and IT enabled services following grant of a letter of approval to M/s. L & T Phoenix Infoparks Private Limited and the Central Government's satisfaction that statutory prerequisites under the SEZ Act and Rules are fulfilled, listing parcels aggregating ten hectares.

Special Economic Zone notified for IT/ITES in Pallikkarani; area designated under SEZ Act after grant of approval.
Notification under the Special Economic Zones Act and Rules designates a Special Economic Zone at Pallikkarani Village, Kancheepuram District for information technology/ information technology enabled services after grant of the letter of approval and satisfaction of required statutory conditions, listing the notified survey numbers and their aggregate area as the SEZ.

Special Economic Zone designation for IT/ITES land in Chengalpattu formalised after statutory approval and Gazette notification.
Notification designates specified land in Chengalpattu Taluk, Kancheepuram District, Tamil Nadu, as a Special Economic Zone for information technology and information technology enabled services, following grant of a letter of approval to the developer and satisfaction of statutory prerequisites; it lists the villages, survey numbers and aggregate area and formalises the designation by Gazette publication.

Revocation of e filing authorisation now requires recorded reasons and a reasonable opportunity to be heard.
The Scheme amends the 2005 Electronic Filing of Returns of Tax Collected at Source by requiring the Board to record reasons in writing before revoking an e filing authorisation and by providing that the Board shall not revoke an intermediary's authorisation without giving it a reasonable opportunity of being heard.

Revocation of e filing intermediary authorisation now requires recorded reasons and a reasonable opportunity to be heard.
The amendment requires that the Board may revoke an e filing intermediary's authorisation only after recording reasons in writing and, additionally, provides that the Board shall not revoke authorisation without giving the intermediary a reasonable opportunity of being heard.

Customs jurisdiction reallocation assigns most of Gujarat to one authority and Kachchh district with its ports and SEZ to another.
Amendment reallocates customs adjudication territory under section 4(1) of the Customs Act by substituting table entries: most of Gujarat (excluding Kachchh) together with Dadra and Nagar Haveli and Daman and Diu is assigned to one jurisdictional authority, while the District of Kachchh is separately designated as a distinct customs jurisdiction explicitly including Kandla Port and Airport, Gujarat Adani Port Limited port, Mundra and Kandla Special Economic Zone.

Customs duty reduction: notification amends tariff entries to lower duties on crude and refined oils.
Amendment to a customs exemption notification substitutes revised percentage entries in the tariff table: S.No. 34 items (A), (B) and (C) in column (4) are replaced with a uniform percentage and S.No. 434's column (4) entry is replaced with a specified percentage; promulgated by Notification No. 80/2006-Customs as necessary in the public interest under statutory authority and amending Notification No. 21/2002-Customs.

Special Economic Zone infrastructure and land-use requirements updated, imposing processing area thresholds and IT facility standards.
Amendments to the SEZ Rules revise processing area allocations (with central government discretion to relax thresholds), impose minimum built up area requirements for biotechnology/non conventional energy and gems and jewellery SEZs, require standalone FTWZs to earmark a majority of area for processing and allow FTWZs within multi product SEZs, establish IT zone infrastructure standards (uninterrupted power, secure data connectivity, central air conditioning, furnished plug and play facilities), restrict leasing of vacant non processing land to Board approved co developers while permitting lease of completed infrastructure, allow reuse of plant or machinery from the Domestic Tariff Area, and define trading as import for re export.

Rescission under Prevention of Money-Laundering Act: prior G.S.R. notification withdrawn by Central Government via statutory power.
Central Government, exercising statutory power under the Prevention of Money Laundering Act, rescinds Notification G.S.R. 438(E) dated 1 July 2005, formally withdrawing that earlier Ministry of Finance notification and recording the revocation in the Gazette.

Form 3CD reporting requirements expanded to mandate detailed disclosures and a prescribed fringe benefit valuation framework.
Amendments to Form 3CD expand audit reporting to require disclosure of partner or member changes and profit sharing alterations; detailed reporting of capital assets converted into stock in trade including description, acquisition date, cost and conversion amount; reformatting of deduction heads into individually listed items; enhanced disclosure of disallowances tied to non account payee payments and expenditures related to non taxable income; expanded reporting on specified disallowance clauses; and a new Annexure prescribing a tabular mechanism for valuation of fringe benefits with percentage allocations and industry exceptions.

SSI exemption expanded: all goods under Chapter 84 exempt from central excise until the year-end cut-off in 2006.
Amendment substitutes entry (xl) in the ANNEXURE to Notification No.8/2003 so that all goods falling under Chapter 84 are covered by the SSI central excise exemption, effective from publication of the amendment in the Official Gazette until the end of 2006, and noting prior amendments and formal file references.