Corrigendum to Central Excise notification corrects wording by replacing 'other' with 'other than' in two provisions.
Corrigendum to Notification No.21/2005 Central Excise instructs substitution of the word "other" with "other than" in two specified lines of the notification to clarify phraseology and remove ambiguity.

Corrigendum to central excise notification corrects listed tariff item sequence and updates the item references in the schedule.
The corrigendum directs that, in the specified Government notification published in the Gazette, the text "2, 3, 4 and 5" shall be read as "3, 4, 5 and 6," thereby substituting the listed tariff/item references in that notification; the corrigendum is issued by the Deputy Secretary to the Government of India and identifies the original notification and Gazette entry for reference.

Rebate of duty on materials used in manufacture clarified: corrigendum replaces "under rule 18" with an explicit description.
The corrigendum replaces the words "under rule 18" in condition (v) of the opening paragraph of the cited customs notification with "under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product)", clarifying that the exemption condition pertains to rebate of duty on materials consumed in manufacture.

Tax exemption under Section 10(23C)(iv) notified for Indian Parliamentary Group, subject to prescribed compliance conditions.
Notification under Section 10(23C)(iv) designates the Indian Parliamentary Group as eligible for the exemption for the specified assessment years, conditional on exclusive application or approved accumulation of income to its objects; investment of funds only in modes permitted by section 11(5) (with limited exceptions for voluntary contributions retained as jewellery or furniture); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded charitable organisation.

Tax exemption notification requires restricted investment, exclusive application of income, non-distribution, and separate books for business.
The Central Government notifies Madhya Pradesh Cricket Association, Indore as eligible for tax-exempt status for specified assessment years provided it applies or accumulates income solely for its objects under the applicable accumulation rules, limits investments and deposits to prescribed forms and modes (excluding certain tangible voluntary contributions), refrains from distributing income to members except by grants to affiliated bodies, and excludes business profits from the notification unless such business is incidental and maintained in separate books of account.

Repatriation rules require repatriable dues from investments in Bhutan to be realized and remitted in freely convertible currency.
The amendment revises Regulation 6(2)(i) Explanation to define total financial commitment and substitutes the remittance clause to require remittances by market purchases in freely convertible currencies, permitting Bhutan investments in freely convertible currencies or equivalent Indian Rupees and restricting Nepal investments to Indian Rupees. It adds a proviso to Regulation 15 mandating that repatriable dues from investments in Bhutan made in freely convertible currency, including disinvestment or winding up proceeds, be realised and repatriated only in freely convertible currency.

Customs exemption for seafood processing inputs now covers specified food-processing goods, permitting duty-free import for processing use.
An amendment adds Sr.No.509 to the exemption Table under section 25(1) of the Customs Act, inserting List 50 which grants nil customs duty for specified inputs used in processing sea-food, including breadcrumbs, batter, flavouring oil, food colours, monosodium glutamate, flavouring extracts and sauces, pre-formed HIPS containers, polyurethane and polystyrene containers meeting buyers' requirements, printed plastic pouches for buyers' brand, food-grade phosphates, food tenderizers, food enzymes, and food marinates.

Customs notification amendments expand port designations and permit transfers after bond redemption, with export obligation relief provisions.
Multiple customs exemption notifications are amended to substitute specified port designations, include Special Economic Zone references, revise duty-exemption wording to address safeguard and anti-dumping duties, permit transfer of unutilised material after bond redemption subject to central excise job work procedure, allow intra group actual user transfers, introduce a mechanism to condone remaining export obligation where 75% is met early, and grant the Commissioner discretion to permit alternative ports or customs stations.

Licence supply from SEZ and notified units: suppliers retain eligibility for policy benefits under advance licence/DFRC.
The policy is amended to permit supplies against licences from EOU/EHTP/BTP/STP/SEZ units without conversion into ARO; para 8.3(a) is specified as "Advance licence/DFRC"; BOA will fix sector wise investment criteria; and suppliers against such licences shall be eligible for benefits listed in paragraphs 8.3(a) and (b), as applicable.

Renewal of recognition to a stock exchange conditioned on approval of a settlement or trade guarantee fund before trading.
Grant of renewal of recognition to Bhubaneswar Stock Exchange under the Securities Contracts (Regulation) Act, 1956 for one year from 5 June 2005 to 4 June 2006, subject to the condition that the Exchange shall commence trading only after obtaining final approval for establishment of a Settlement Guarantee Fund or Trade Guarantee Fund.

Exemption for SEZ goods from additional customs duty applies when moved into India under the SEZ regulatory regime.
The notification exempts goods cleared from a special economic zone and brought to any other place in India from the additional duty of customs, provided the exemption is not available where those goods are exempt from sales tax or value added tax when sold in the domestic tariff area; the term "special economic zone" is defined as zones notified under the Special Economic Zone regime and the notification has been subject to subsequent amendments and a temporal limitation.

CENVAT credit amendments impose duty recovery on capital goods cleared as scrap and clarify denial of credit for exempted outputs.
A new sub rule obliges manufacturers clearing capital goods as waste or scrap to pay duty equal to the transaction value; references in recovery provisions are updated to include this sub rule. The scope of credit is expanded to cover inputs used for manufacture of intermediate goods necessary for final products, administrative authority is delegated to Deputy or Assistant Commissioners, the fuel exception in a provision is removed, and an explanation clarifies that credit is not allowed for inputs or input services used exclusively for manufacture of exempted goods or services.

Forms ER-1 and ER-3 specified for monthly production and removal returns and CENVAT credit filings.
The Central Board of Excise and Customs specifies forms ER-1 and ER-3 under rule 12 of the Central Excise Rules, 2002 and sub rule (7) of rule 9 of the CENVAT Credit Rules, 2004, superseding the earlier notification; these forms are prescribed for the monthly return on production and removal of goods and for reporting particulars related to CENVAT credit.

Sales tax and VAT exemption condition: goods cleared into the Domestic Tariff Area must not be exempt to qualify.
Amendment to Notification No. 23/2003-Central Excise inserts a Condition in the Annexure requiring that goods cleared into the Domestic Tariff Area must not be exempt by the State Government from payment of sales tax or value added tax, thereby making state-level non-exemption a qualifying requirement under the notification.

Rescission of exemption for excisable goods in special economic zones restores central excise chargeability previously suspended.
The Central Government rescinds the prior notification exempting all excisable goods produced or manufactured in a special economic zone, thereby withdrawing that exemption and reinstating central excise chargeability for such goods, while preserving actions done or omitted before the rescission.

National Savings Certificates rules amended to omit specific sub clauses and delete the words 'or body', effective on publication.
The National Savings Certificates (VIII Issue) Amendment Rules, 2005, made under the Government Savings Certificates Act, 1959, come into force on publication and effect two textual changes to the 1989 Rules: omission of sub clauses (ii) and (iii) of clause (a) of sub rule (2) of rule 4, and deletion of the words 'or body' from rule 6.

Post Office Monthly Income Account rules amended to define depositor and deposit, including guardians depositing for minors.
The amendment substitutes rule 2(c) to define deposit as money deposited by a depositor in an account under the rules, and defines depositor as an individual who deposits on his own behalf or on behalf of a minor or a person of unsound mind of whom he is guardian; the amendment takes effect on publication in the Official Gazette under the enabling statutory power.

VAT collection authorization designates banks as government treasury for tax deposits subject to remittance, interest, software, and acceptance requirements.
Banks listed are designated as the appropriate Government Treasury for deposit of sales tax and VAT dues under the Delhi VAT Rules. This designation is subject to conditions: remittance of funds to the VAT account at the Reserve Bank within three days of realization with same day collection reports; levy of interest on delayed remittance at bank rate plus two percent; implementation of on line computerized counters and department specified software for electronic reporting and MIS; and mandatory acceptance of tax payments at any authorized branch irrespective of the payer's account relationship.

Rescission of customs notifications withdraws prior additional duty measures while preserving prior actions under a saving clause.
The Central Government, exercising powers under the Customs Act, rescinds Notification Nos. 13/2005, 17/2005 and 20/2005 (issued 1 March 2005) that imposed additional customs duty, withdrawing their prospective effect while preserving a saving clause for actions or omissions predating the rescission.

Customs notification amendment removes preamble wording, changing the textual scope of an earlier notification under section 25(1).
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, amends Notification No.39/2005 by omitting the preambular portion beginning with "as amended by clause 72" and ending with "the force of law," as published in the Gazette of India (G.S.R. 265(E)). The change is a targeted textual deletion in the preamble of the principal miscellaneous exemption notification.