Form Substitution: revised e filing formats update mandatory fields, attachments and digital verification for company filings.
The Central Government substituted Forms 18, 21 and 23 in the Companies General Rules to prescribe revised e filing formats for notice of registered office situation/change, notification of court or Company Law Board orders, and registration of resolutions and agreements. Each form requires specified corporate identification data, mandatory attachments, SRN references to related filings, authorised digital signatures by designated officers, and certification by prescribed practicing professionals with membership or certificate numbers.

Anti-dumping duty on bias tyres, tubes and flaps imposed, measured by reference price minus landed value.
Anti-dumping duty is imposed on specified bias tyres, inner tubes and tyre flaps from China PR and Thailand, set as the difference between listed reference prices (per piece in US dollars) in the duty table and the landed value (assessable value under the Customs Act); duties are payable in Indian currency, apply from the provisional duty's date of imposition, and for combined imports the reference price is the sum of component reference prices. The notification defines landed value and prescribes the government-notified exchange rate for calculation.

Delegation of authority for service tax amended to reassign specified commissioner posts covering Raigad and Mumbai zones.
The Board, exercising delegation power under the Finance Act, substituted the Sl. No. 35 entry in Notification No. 19/2007 Service Tax to designate the Commissioner of Central Excise, Raigad and the Commissioner of Central Excise (Service Tax), Mumbai, together with the Commissioner of Central Excise (Appeals), Mumbai Zone II, as the officers to whom specified service tax delegation attaches.

Customs duty amendments on edible oils adjust tariff entries and substitute revised ad valorem duty rates under the notification.
The Central Government amends Notification No. 21/2002 Customs by inserting a new tariff entry for specified vegetable oils and by substituting revised ad valorem duty percentages against several existing serial entries in the Table of the principal notification; the amendments include correction of a previously published duty figure and update the effective customs duty schedule for the named oil groups under the notification.

Special Economic Zone notification: Magarpatta parcels designated for electronics and ITES development under SEZ approval.
Notification designates specified surveyed parcels at Magarpatta City, Hadapsar, Pune, as a Special Economic Zone for Electronics Hardware and Software including Information Technology Enabled Services, following Central Government approval under the Special Economic Zones Act and pursuant to SEZ Rules; the notification lists survey and hissa numbers with individual extents totaling 11.9800 hectares and notes a later de-notification adjustment.

Special Economic Zone notification: sector specific gems and jewellery SEZ notified under the SEZ Act enabling development and operation.
The Central Government, pursuant to the Special Economic Zones Act and SEZ Rules, notifies specified survey parcels at Ichhapor Village, Taluka Choryasi as a sector specific Special Economic Zone for Gems and Jewellery, following fulfilment of statutory prerequisites and issuance of a letter of approval for development and operation; the notification enumerates the survey numbers with their areas and records a total area allocated to the SEZ.

Procurement and export of spares permitted to same buyer, excluded from NFE calculations and direct tax benefits.
Amendment permits procurement and export of spares/components to the same consignee/buyer up to a ceiling based on FOB value of exports, and expressly excludes such procurement from Net Foreign Exchange calculations and from entitlement to direct tax benefits.

Common adjudicating authority appointment under Customs Act transfers adjudicatory powers for revenue investigation notices.
Pursuant to sections 4(1) and 5(1) of the Customs Act, the Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as the common adjudicating authority to exercise the powers and discharge the duties of another Commissioner of Customs for the purpose of adjudicating a Show Cause Notice arising from a revenue intelligence investigation.

Appointment of Special Adjudicator empowers Assistant Commissioner to adjudicate DGCEI show cause notice against M/s Shakthi Knitting.
The Central Board of Excise and Customs appoints the Assistant Commissioner of Customs, Container Freight Station, Tirugmurgan Poondi, Tirupur, as Special Adjudicator and authorises him to exercise the powers and duties of the Deputy Commissioner, Air Cargo Complex, Meenambakkam, and the Assistant Commissioner, Inland Container Depot, Tirupur, for adjudicating the show cause notice issued by the Deputy Director, Directorate General of Central Excise Intelligence, Regional Unit, Coimbatore, in respect of M/s Shakthi Knitting Limited.

Common adjudicating authority appointed to centralize adjudication of DRI show cause notices involving specified importer and parties.
The Central Board of Excise and Customs designates the Joint Commissioner of Customs (Import), New Custom House, Mumbai, as Common Adjudicating Authority to exercise the powers and discharge the duties of two Joint Commissioners of Customs for adjudication of the show cause notices issued by the investigative unit in the matter concerning Ankit Javeri and others, as identified by the referenced file numbers.

Common adjudicating authority appointed to centralize adjudication of DRI-related show cause notices in specified customs matters.
The Central Board of Excise and Customs, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, appoints the Commissioner of Customs (Exports), Jawaharlal Nehru Custom House, Nhava Sheva, as the common adjudicating authority to exercise the powers and duties of specified Commissioners of Customs for adjudicating show cause notices issued by the Directorate General of Revenue Intelligence in relation to M/s. Krishna Trading Company and others.

Appointment of Special Adjudicators for adjudication of specified DRI show cause notices under powers conferred by the Customs Act.
The Central Board of Excise and Customs, exercising powers under section 4(1) of the Customs Act, 1962, appoints specified Commissioners of Customs to act as Special Adjudicators for adjudication of the listed show cause notices concerning M/s Himachal Futuristic Communications Limited and others, with the appointments confined to the matters and notices set out in the notification's Table.

Effective Rate of Duty amended to Nil for recorded smart cards and recorded proximity cards and tags under new tariff entries.
Notification No. 31/2007 inserts two tariff entries, S.No. 22A and 22B, covering recorded smart cards and recorded proximity cards and tags under Chapter 85 subheadings, and prescribes an effective rate of duty of Nil for those entries.

Tariff value fixation establishes revised customs import values for specified edible oils and brass scrap under statutory authority.
The Board, under sub section (2) of Section 14 of the Customs Act, 1962, amends Notification No.36/2001-Cus (N.T.) by substituting a new Tariff Value Table that sets the tariff value in US dollars per metric tonne for specified imported goods, including various palm oil and palmolein categories, crude soyabean oil and brass scrap (all grades), noting where values remain unchanged and referencing prior amendments.

Newsprint control amendment adds an indigenous manufacturer to the regulatory schedule, effective upon Gazette publication.
Amendment to the Newsprint Control Order, under the Industries (Development and Regulation) Act, adds M/s. Sri Vinayaka Paper Boards Private Limited, Kanavaram Village, Rajanagaram Mandal, East Godavari, Andhra Pradesh, to the Schedule of indigenous newsprint manufacturers; the Newsprint Control (Amendment) Order, 2007, takes effect upon publication in the Official Gazette.

Advance Rulings procedure: prescribed short processing timeframe for applications and uniform authority name substitution in regulations.
The regulations amend the 2005 Procedure Regulations by substituting the revised bracketed name of the Authority throughout the principal regulations and by modifying regulation 9(2) to require initial action on applications as far as possible within ten working days from receipt, replacing the prior phrase "at the earliest." The amendments commence on publication in the Official Gazette and are made under the specified statutory powers.

Drawback rates for exports clarified, distinguishing Cenvat and non Cenvat entitlements and prescribing procedural and exclusionary conditions.
Determines rates of drawback for exported goods as specified in the annexed Schedule, aligning tariff items at the four digit level with the Customs Tariff First Schedule and applying General Rules of Interpretation; distinguishes drawback where Cenvat has or has not been availed, prescribes procedural compliance under Drawback Rules for claims, lists exclusions (warehouses, Advance Licences, EOUs, FTZs/EPZs/SEZs, rebate/DEPB benefits and certain central excise exemptions), and provides interpretative definitions and rules for composite articles, packing, textiles and leather.

Section 35AC amendment revises approved project description and substitutes the specified approved cost without any change.
The Central Government, under powers exercisable for section 35AC, substitutes paragraph 4 of the cited notification to replace the earlier project description with "Ecological Security and Livelihood" and to amend the accompanying approved cost wording to state "without any change" in the approved cost.

Exemption under section 35AC extended for Pranab Kanya Sangha; project remains eligible for a further three-year period.
Exemption under section 35AC is extended to Pranab Kanya Sangha's project for a further three-year period beginning with financial year 2006-07, covering construction of a building, purchase of furniture, books, sewing machines and project running costs; the National Committee recommended the extension as the project is being properly executed and the specification is made without change to the previously approved cost, including a corpus fund.

Tax exemption under section 35AC expands allowable project cost for SOS Children's Village, enabling increased deduction eligibility.
The Central Government specifies SOS Children's Village of India's project for administration and maintenance of 27 villages as an eligible scheme under section 35AC, and, following a recommendation by the National Committee, amends the prior notification to substitute the previously permitted maximum project cost figure with a substantially enhanced amount, thereby changing the maximum cost to be allowed as a deduction under the provision.