Customs notification amendment updates Bangladesh entry, substituting Barsora item with Cherragaon (India) to Cherragaon (Bangladesh) route.
Under the Customs Act authority, Notification No. 69/2004 substitutes, in the annexed table to Notification No. 63/94-CUSTOMS(NT), the entry against serial number 2 (Bangladesh), item (50) (Barsora), by replacing item (a) and its entries with: "(a) Cherragaon (India) to Cherragaon (Bangladesh)", thereby modifying the officially designated cross border point description.

Tax exemption under section 35AC specified for Savali's cerebral palsy socio economic project, permitting continued eligibility for funding.
Central Government specified that Savali's project for purchase of equipment and running socio economic promotion services for cerebral palsied children and adults at Kothrud, Pune, including education, institutional care, training and vocational guidance, qualifies as an eligible project under the tax exemption provision; the specification followed a committee recommendation and extends the project's eligible period for a further three years, subject to compliance with the governing rules.

Exemption under section 35AC: eligible project status extended three years for trust's Gurukul and health clinic construction.
The Central Government specified the construction/expansion and running of a Gurukul (Gyan Mandir) and health care clinic by Sri Simandhar Swami Aradhana Trust in Ahmedabad as an eligible project for tax exemption under section 35AC, extending the original two-year specification by a further three years commencing from the financial year 2004-2005 following the National Committee's recommendation.

Tax exemption for approved rehabilitation project extended, allowing donations to qualify for tax relief under specified eligibility criteria.
The Central Government renewed specification of The Lepra India Trust's project for setting up a Rehabilitation Centre for leprosy-affected youth in Delhi, including purchase of furniture, equipment, wheel chairs, appliances, tools and vehicles, as an eligible project for tax exemption purposes for a further three-year period commencing from the financial year 2003-2004, following a recommendation by the National Committee that the project was being executed properly.

Section 35AC exemption approvals permit specified social welfare projects to claim tax deductions subject to eligibility and compliance conditions.
Exemption under section 35AC approves named institutions and specified projects, setting estimated costs and maximum deductible amounts and tying approvals to specified financial years. Approvals are subject to conditions including public notices that benefits to economically weaker sections are free, maintenance of beneficiary records, Chartered Accountant certification with returns that at least 50% of beneficiaries are from economically weaker sections and received full benefits free, phase or centre limitations, land-use conversion where required, and National Committee monitoring for certain projects.

Delegation under section 118 adds Joint Commissioner (Transfer Pricing Officer III) Mumbai to authorised officers in notification.
The Central Board of Direct Taxes, under Section 118 of the Income tax Act, amends notification S.O.279(E) by inserting "Joint Commissioner of Income tax (Transfer Pricing Officer III), Mumbai" at serial no.2, column (4) of the Table, and the amendment takes effect from its publication in the Official Gazette.

Customs area designation expands courier clearance coverage by adding Cochin alongside existing specified locations and land customs stations.
Courier Imports and Exports (Clearance) Amendment Regulations, 2004 amend the definition of "Customs Area" under the Courier Imports and Exports (Clearance) Regulations, 1998, by adding Cochin to the specified locations alongside Trivandrum and land customs stations. The amendment takes effect upon publication in the Official Gazette.

Common Adjudicating Authority appointed to adjudicate a show cause notice involving import-related proceedings against a specified company.
A Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai is authorised under section 4(1) of the Customs Act, 1962 to act as Commissioner of Customs at Chennai Airport and as Commissioner of Customs, Air Cargo-Import and General, New Delhi for adjudicating matters arising from a specified show cause notice issued to M/s. United Racing & Bloodstock Breeders Ltd., Bangalore by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.

Adjudication appointment assigns a customs commissioner to determine show cause notice matters for a specified company.
The Central Board of Excise and Customs designates the Commissioner of Customs (Imports) at Jawahar Custom House to act as Commissioner of Customs (Exports), New Custom House, solely for adjudicating matters arising from a specified show cause notice issued to a named company under a particular file reference; the notification confines the Commissioner's jurisdiction to that adjudication and identifies the issuing office as the source of the proceedings.

Export warehousing facility expansion adds additional port and inland locations, extending geographic scope under amended Customs notifications.
The Central Government amended multiple Customs exemption notifications under section 25(1) of the Customs Act to expand the list of locations eligible for the export warehousing facility by substituting existing place names with extended lists (notably adding Muldwarka and a group of inland and port sites such as Bhusawal, Jamshedpur, Surajpur and Dadri) within specified conditions of each notification, thereby broadening the geographic scope of facilities authorised to receive, store and process goods under the export warehousing framework.

Jurisdictional allocation of income-tax cases establishes territorial and case-based distribution among commissioners, including TDS and salary case segments.
Amendment substitutes Schedule I entries for serial numbers 102, 103, 104, 105 and 118 of S.O.732(E), allocating territorial areas to Commissioners Thane-I, Thane-II, Thane-III, Kolhapur-I and a new Kolhapur-II, and specifying classes of persons and classes of cases each commissioner shall handle, including individuals, companies, cooperative societies, public trusts, TDS deductors, salary cases (partly segmented by initials), and cases defined by registered office or principal place of business; effective from Gazette publication.

Annuity plan specification: New Jeevan Akshay II designated as specified annuity plan under clause (xiiia) of the Act.
The Central Government, exercising powers under clause (xiiia) of sub section (2) of section 88 of the Income tax Act, specifies the New Jeevan Akshay II plan as the annuity plan for the Life Insurance Corporation of India, as filed with the Insurance Regulatory and Development Authority, and provides that the notification shall come into force from its publication in the Official Gazette.

Customs duty exemption on imported gold and silver capped, with excess customs duty relieved and additional duty exempted.
The notification exempts specified gold and silver imports, other than via post, courier or baggage, from customs duty to the extent that such duty exceeds capped rates and from the whole of the additional duty under the Customs Tariff Act. It enumerates three categories-serialised gold bars and old coins; other forms of gold including liquid gold and tola bars; and silver in any form-and specifies capped duty rates for each. The explanation includes medallions and coins but excludes jewellery and foreign currency coins. Subsequent notifications have substituted the capped rates.

Special Economic Zone designation: Moradabad area specified as SEZ under Customs Act, enabling SEZ regulatory regime.
Moradabad area in Uttar Pradesh is specified as a Special Economic Zone by central notification under the Customs Act, identifying the SEZ name, total area of 421.565 acres and the administrative location. The notification delineates the SEZ by listing constituent villages and the precise land parcels by khasra numbers for Karanpur, Kondari, Bahadurpur Rajput and Lalpur Gangawari, creating a defined land schedule for application of SEZ and customs-related provisions.

Special economic zone designation designates Manikanchan Salt Lake site as SEZ under Customs Act authority.
The Central Government, under section 76A of the Customs Act, specifies the Manikanchan site at Salt Lake as a special economic zone, identifying the project location in Bidhannagar (Salt Lake City), recording the approximate land area and describing boundaries by adjoining roads and plots to fix the geographic scope and legal status for SEZ and customs purposes.

Special Economic Zone specification: Boranada SEZ at Jodhpur established with defined boundaries and cadastral identifiers.
The Central Government designates Boranada Special Economic Zone at Jodhpur as a Special Economic Zone by customs notification, identifying the zone by village and district, stating its total area in local land measure, and specifying the constituent cadastral (khasra) numbers that define the zone's geographic and land-record boundaries.

Special Economic Zone customs procedures: amended approvals and documentation govern duty-free imports, domestic procurement and monitoring.
The amendment requires Board of Approvals sanction and creates a Unit Approval Committee to monitor zone units; mandates separate identifiable establishments. Domestic procurement is governed by two regimes: where export benefits are claimed, supplies require a bill of export assessed in-zone, removal on ARE-I and forwarding assessed documents to Central Excise within forty-five days; where no export benefits are claimed, a pre-authenticated Domestic Procurement Certificate enables removal on ARE-I with customs examination and similar forwarding requirements. Developers must list and certify goods, execute bonds, obtain utilisation certificates from chartered engineers, and store items in licensed warehouses, with duties and interest payable on breach.

Duty-free transfers between SEZ units and related export units permitted with procedural permissions and payback where prior domestic benefits were availed.
Amendments substitute Board of Approvals and introduce the Unit Approval Committee, delegate certain customs powers to Deputy/Assistant Commissioners, prescribe a revised straight-line depreciation schedule for computers and other capital goods, require SEZ units to file specified quarterly and annual returns, and permit duty-free transfers among SEZ units, EOUs, STPs and EHTPs subject to prior permission and to repayment of duties equal to any earlier duty exemption or drawback benefits where goods from the domestic tariff area are removed as such or after non-manufacturing processes.

Supply to Special Economic Zone units now requires customs-assessed bill of export or a domestic procurement certificate for exemption.
The substituted condition requires that exempted goods must be supplied either against a bill of export duly assessed by the customs authorities of the Special Economic Zone or against a domestic procurement certificate issued to the Special Economic Zone unit by the customs authorities in the Special Economic Zone, thereby tying excise exemption eligibility to customs assessment or certification.

Deletion of mandatory standards: specified BIS electrical standards removed from import appendix altering compliance obligations.
The Central Government amended the ITC(HS) classifications to delete specified BIS standards from Appendix III to Schedule 1 (IMPORTS), removing listed Indian Standards for particular electrical products - including self ballasted lamps, low and high voltage fuses, and parts of low voltage switchgear and controlgear - so those standards are no longer applicable requirements for imports of the specified items.