Place of public worship designation under section 80G: limited duration specification for repair and renovation only.
The Central Government specifies "Thuravoor Mahakshethram" as a place of public worship of renown under section 80G, limited to repair and renovation work subject to a fixed monetary ceiling and effective only until the notification's stated expiry date.

Deduction under section 36(1)(viii): approval requires housing finance company to maintain special reserve and annual audited filings.
Approval for deduction under section 36(1)(viii) is granted to a housing finance company on condition that its main object is providing long term finance for residential houses, it files annually audited accounts and the statement of deductions by the return due date, it creates and maintains the required special reserve, and it fulfils all other statutory conditions of the provision.

Approval under section 36(1)(viii): housing finance company eligible for deduction subject to audited accounts and reserve maintenance.
Approval is granted to M/s BOB Housing Finance Limited, Jaipur, under the Income-tax provision for housing finance companies, subject to conditions: the company's main object must be long-term housing finance; it must annually submit audited accounts and a statement of the deduction claimed by the return filing due date; it must create and maintain the required special reserve; and it must satisfy all other statutory conditions for the deduction.

Settlement Commission benches established: additional regional benches set up while principal bench retained at national capital.
Notification under Section 32A of the Central Excise Act establishes three additional regional Benches of the Customs and Central Excise Settlement Commission at Mumbai, Chennai and Calcutta, while retaining the principal Bench at Delhi to expand the Commission's administrative and settlement capacity.

Constitution of a Settlement Commission establishes an administrative mechanism for resolving specified customs and central excise disputes.
A statutory Settlement Commission is constituted by executive notification to settle specified customs and central excise cases under the relevant statutes. The Commission is placed within the Department of Revenue, Ministry of Finance, and is composed of a Chairman, Vice Chairmen and Members to exercise settlement functions as authorised by the parent legislation.

Customs duty exemption for specified HVDC project equipment relieves qualifying imports from basic customs duty under statutory authority.
Exemption from customs duty is granted under section 25(1) of the Customs Act, 1962, for specified equipment imported by M/s Power Grid Corporation of India Limited for the Rihand Sasaram Biharshariff HVDC Link Back to Back Station; the exemption enumerates capital plant, protection and control apparatus, switchgear, transformers, reactors, filters, cabling, batteries, lighting, HVAC and related spares. A subsequent note records omission of reference to additional duty exemption and later rescission of the notification.

Edible oil import amendment: substituted tariff entry sets duty treatment for imports within specified period under Customs notification.
The notification substitutes S.No. 10 in Notification No. 20/99-Customs to treat "Edible oils or any material from which edible oil can be extracted when imported on or after the 8th June, 1999 and up to and inclusive of the 31st day of March, 2000" with the duty column entries recorded as Nil, Nil, 3.

Inland container depot amendment permits specified ICD locations to undertake unloading of imports and loading of exports.
The notification amends the Table to the principal customs notification to add Garhi Harsaru Junction (near Gurgoan) in Haryana and Mysore in Karnataka as authorised inland container depot locations, each expressly permitted for unloading of imported goods and loading of export goods; it also corrects the Bangalore entry notation through textual substitution.

Appointment of Commissioner to exercise adjudicatory powers in a customs seizure case involving Essar Oil Limited machinery.
Under section 4(1) of the Customs Act, 1962, the Central Government appoints the Commissioner of Customs, Ahmedabad to exercise the powers of the Commissioner of Customs and Central Excise, Rajkot for the specific purpose of adjudicating the seizure of imported machinery and parts of M/s. Essar Oil Limited and related matters under the Act and rules.

Appointment of DRI officials as Customs Officers extended to include Gandhi-dham under amended notification.
Amendment expands the territorial scope of delegated customs authority by textual substitution in the table of the referenced notification, replacing the place-listing for Gujarat and the Union Territories of Daman, Diu, Dadra and Nagar Haveli to include Gandhi-dham alongside Surat and Jamnagar, thereby extending the administrative reach of Directorate of Revenue Intelligence officials appointed as customs officers under the Customs Act.

Customs privilege disposal rules: vehicles 1500 CC may be sold to non privileged persons after three years subject to duty and approvals.
Amendments permit sale of motor vehicles with engine capacity not exceeding 1500 CC to non privileged persons after three years from importation with Board and Ministry of External Affairs permission and payment of customs duty; allow sale to scrap agencies where insurers decline purchase; restrict disposal of special purpose vehicles to sale to another privileged person, re export, or surrender for scrapping with net scrap proceeds reimbursed after duty. Duty assessment is to be made with the nearest Commissioner of Customs, with depreciated valuation for non damaged vehicles and transaction value for accidented or totally damaged vehicles.

Pan masala abatement: amendment narrows retail-pack coverage and excludes low-betel and tobacco-free products in excise notification.
The notification substitutes the pan masala entry to limit abatement coverage to pan masala in retail packs of ten grams or more and to exclude goods containing not more than ten percent betel by weight and goods that do not contain tobacco in any proportion.

Exclusion for low betel nut content products: goods with limited betel nut and no tobacco are not covered by the notification.
The Central Government amends Notification No.16/98 Central Excise (N.T.) by inserting a proviso that the notification shall not apply to goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion, as effected by Notification No.38/99 CE(N.T.) dated 8th June, 1999.

Exemption exclusion: goods with limited betel nut content and no tobacco are excluded from central excise notification applicability.
The Government amends Notification No.27/97-Central Excise by inserting a provision stating that the notification shall not apply to goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion, thereby carving those goods out of the previously notified exemption.

Exemption for betel nut-containing goods: duty relief conditioned on factory and brand exclusivity under amended tariff entry.
Amendment inserts tariff entry for goods under heading 21.06 containing not more than ten percent betel nut by weight and containing no tobacco; availability of the preferential duty treatment is conditioned on no other heading 21.06 goods being manufactured in the same factory and on the goods not bearing a brand name used for other heading 21.06 goods.

Audit report requirements: prescribed report forms and a mandatory schedule of particulars standardise audit filings.
Prescribes that taxpayers already audited under any other law must furnish their audit report in Form No. 3CA, other taxpayers carrying on business or profession must furnish it in Form No. 3CB, and that the particulars required under the audit obligation must be furnished in Form No. 3CD; also substitutes these forms in the rules' appendix to standardise report format and particulars.

Export of gold scrap allowed for authorised banks, enabling refining abroad and re-import as standard gold bars.
A bank authorised by the Reserve Bank of India is permitted to export gold scrap for refining abroad and to re-import the refined product as standard gold bars; this allowance was added to the Export and Import Policy under the Central Government's powers in the Foreign Trade (Development and Regulation) Act, 1992 and issued by notification for public interest.

Sale price declaration: assessees must periodically file retail price and abatement details for notified goods with the proper officer.
Amendment imposes a mandatory sale price declaration for assessees of notified goods, requiring filing with the proper officer in a form, manner and at intervals specified by the Central Board of Excise and Customs, declaring the retail sale price, any abatement on that price and other particulars the Board may specify.

Excise duty reduction on dyed, printed and bleached yarn enacted, substituting prior tariff entry to a lower per kg rate.
Amendment reduces the excise duty on dyed, printed and bleached yarn by substituting the tariff Table entry in the earlier notification to a lower per kilogram rate, effected by government notification under the authority of the Central Excise Act on public interest grounds.

Import condition for Mulberry Raw Silk: foreign grade certificates permit clearance without Central Silk Board referral.
Consignments of Mulberry Raw Silk (Exim Code 500200 00) shipped before the cutoff bearing a foreign certifying agency's certificate of grade two A or above may be cleared on that certification without reference to the Central Silk Board; consignments imported before the cutoff are to be cleared as a one time measure even if samples had been drawn or the Central Silk Board disputed gradation. Consignments without foreign certification found below grade two A on CSB testing are impermissible and subject to customs adjudication.