Exemption for textile-manufacturing inputs: sodium hypochlorite, dye carriers and finishing agents relieved from central excise duty.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, exempts Sodium Hypochlorite, dye carriers, softening agents and sizing agents falling within Chapters 28, 32 or 38 when used in the factory of production for manufacture of textiles and textile articles, from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985.

Authorisation of enforcement officers under section 138 enables the specified police vigilance officer to act for income tax flying squad purposes.
Central Government designates the Superintendent of Police, Vigilance, Flying Squad II, Punjab, Patiala, or any other officer authorised by him, as the authorised enforcement officer for the purposes of sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, by Notification S.O.2973 dated 17 6 1987.

Customs exemption for polyurethane leather allows duty-free import for football manufacture subject to export undertaking and duty recovery.
Polyurethane leather under Chapter 39 imported for manufacture of footballs is exempt from the whole customs duty and whole additional duty, provided the importer gives an undertaking at importation that produced footballs will be exported and that, on failure to export, the importer will pay on demand the difference between duties that would have been leviable but for the exemption and the duty already paid. The notification supersedes an earlier notification and is issued under powers of the Customs Act.

Central excise exemption amendment updates ad valorem duty entries for specified tariff items, altering prior notification entries.
Amendment substitutes the entry in column (4) for S. No. 17 and for S. No. 34 in Notification No. 132/86-Central Excises with a uniform ad valorem duty rate, effected under the rule-making authority of the Central Excise Rules by Notification No. 171/87-C.E.

Definition of catalysts expanded to include metal compounds and platinum ingots, widening excise exemption scope.
Amendment to Notification No. 38/87-C.E. replaces the Explanation to define catalysts for the notification: (i) catalysts include compounds of the metals used to make such catalysts; and (ii) in the case of platinum, catalysts also include ingots of platinum, thereby expanding the definitional scope for application of the notification under the Central Excise Rules, 1944.

Customs notification amendment: omits a listed entry and inserts a new notification reference under auxiliary duty.
Amendment to Notification No. 207/87-Customs by exercise of powers under section 25(1) of the Customs Act read with section 93(4) of the Finance Act omits the Schedule entry at Sl. No. 29 and inserts after Sl. No. 288 a new Sl. No. 289 referencing Notification No. 237-Customs.

Warehouse-manufactured goods exemption: customs and additional duties waived unless goods are broken and entered for home consumption.
Goods under specified Chapter 89 sub headings manufactured in a warehouse under section 65 are exempt from the customs duty in the First Schedule and from the additional duty under section 3 of the Customs Tariff Act; if such vessels or floating structures are to be broken, a bill of entry must be presented and they become chargeable with the duty payable as if imported and entered for home consumption on the date of presentation.

Research association approval under section 35(1)(ii) requires separate research accounts, annual returns and audited submissions.
Approval is granted to the Society for Research on Haematology and Blood Transfusion, Calcutta, as an Association for purposes of section 35(1)(ii) of the Income-tax Act for 1-4-1987 to 31-3-1990, subject to conditions: maintain separate accounts for research receipts; furnish annual research returns by 31 May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June each year; and apply to the Central Board at least three months before expiry for extension.

Research institution approval under income-tax rules requires strict accounting, annual returns, audited accounts, and timely renewal applications.
Approval is granted to the Nutrition Society of India, Hyderabad, by the Department of Scientific and Industrial Research as an approved institution under clause (ii) of sub-section (1) of section 35 read with rule 6, effective from 1-4-1987 to 31-3-1990, and subject to conditions including separate accounts for research funds, annual returns of research activities by 31st May, audited accounts and balance-sheet submission by 30th June to the prescribed authority with copies to tax authorities, and timely application for extension three months before expiry.

Central excise exemption amendment substitutes the Schedule entry for Dane Salt used in Amexycillin-D manufacture.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends the Schedule to Notification No. 147/84-C.E. by substituting for the entry against Serial No. 36 the description: Dane Salt required for manufacture of Amexycillin-D (-) P-Hydroxy Phenyl Glycine Ethyl or Methyl Potassium Salt, via Notification No. 169/87-C.E. dated 12-6-1987.

Central Excise amendment narrows miscellaneous exemptions by substituting 'Metalware' for 'Enamel Frit, Metalware' in the table.
Amendment to a Central Excise notification substitutes the table entry "Enamel Frit, Metalware" with "Metalware," thereby narrowing the descriptive scope of the miscellaneous exemption at the specified serial entry under the authority of the Central Excise Rules.

Exemption to enamel frit removes excise duty on enamel frit under the specified tariff heading granted under rule 8.
Exemption exempts enamel frit classified under heading No. 32.07 of the Central Excise Tariff from the whole of the duty of excise specified in the Schedule, granted under the power conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, and referencing the Central Excise Tariff Act, 1985.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited returns for continued recognition.
Approval under section 35(1)(ii) was granted to the Indian Cancer Society, Solapur, as an "Association" for research, conditional on maintaining a separate account for research funds, filing annual returns of research activities by 31 May, submitting audited annual accounts (income, expenditure, assets, liabilities) to the prescribed authority and providing copies to the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited filings.
Approval is granted to Dr. B. N. Chakravorty Homoeopathic Research Society and Foundation under section 35(1)(ii) as an Association, subject to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry.

Approval under Section 35(1)(ii): institutional research recognition subject to separate accounts, annual returns, audited accounts and timely renewal.
Approval is granted to Aspe Research Institute as an "Association" under Section 35(1)(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 31 May, submitting audited accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry.

Customs amendment expands exemption to include specified laparoscopic and related surgical instruments under the exemption schedule.
Amendment expands the schedule of an existing customs exemption notification by inserting specified laparoscopic and related surgical instruments-laparoscope (double puncture), dual incision applicator, troca and cannula with valve gas stopcock, probe, scissors, and suction cannula-thereby bringing these named devices within the scope of the exemption under the government's public interest authority.

Extension of central excise laws to continental shelf and exclusive economic zone under territorial waters Act powers.
The Central Government, under clauses (a) of sub section (6) of section 6 and (a) of sub section (7) of section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, extends the Central Excises and Salt Act, 1944, the Mineral Products (Additional Duties of Excise and Customs) Act, 1958, and the Central Excise Tariff Act, 1985 to the designated areas in the Continental Shelf and Exclusive Economic Zone as declared by notification No. S.O. 429(E).

Central Excise amendment removes a specific rule, altering regulatory scope while preserving prior actions under a savings clause.
The Central Excise [4th Amendment] Rules, 1987, made under section 37 of the Central Excises and Salt Act, 1944, omit rule 56B from the Central Excise Rules, 1944. The amendment sets out a short title, a commencement provision for the amending rules and a savings clause preserving the legal effect of acts done or omissions made before the omission of the rule.

Seat of Income tax Settlement Commission designated; principal and additional benches ordinarily sit under section 245BA provisions.
Central Government, exercising powers under sub section (6) of section 245BA of the Income-tax Act, 1961, designates New Delhi as the place for the principal Bench of the Income-tax Settlement Commission and Bombay (subsequently amended to include Calcutta and Madras) as the places at which the additional Benches shall ordinarily sit.

Specified bond transfer condition makes IDBI bonds eligible for non-deduction at source if transferee notifies bank promptly.
Central Government specifies 11 per cent. IDBI Bonds, 2002 (44th Series) as eligible under the proviso to section 193 of the Income-tax Act, 1961. The notification conditions the proviso's benefit on transfer by endorsement or delivery being followed by the transferee informing the Industrial Development Bank of India by registered post within the prescribed period after transfer.