Notification amendment removes a specified exemption table entry under the Government's public interest statutory power.
Central Government, exercising statutory public interest powers, amends the Ministry of Finance notification providing miscellaneous excise exemptions by omitting the Table entry listed as S. No. 3 and all related particulars, thereby excising that exemption entry from the earlier notification.

Rescission of notification under central excise law withdraws prior tariff exemption by statutory action in the public interest.
The Central Government, invoking its statutory power under the Central Excises and Salt Act, rescinds Notification No. 22/88-Central Excises dated 1 March 1988 by issuing Notification No. 133/89-C.E., stating the rescission is necessary in the public interest and thereby withdrawing the earlier tariff/exemption treatment.

Excise duty exemption for marble tiles limits payable duty to a prescribed fixed rate per square metre.
Exemption exempts marble tiles classified under the specified tariff sub heading from central excise duty to the extent that duty exceeds an amount computed at a prescribed rate per square metre, granted under statutory authority on a public interest basis and operative as a targeted fiscal relief tied to tariff classification and a fixed unit rate.

Set-off of special excise duty: exemption where inputs' special duty already paid, subject to prescribed notification conditions.
Exempts goods subject to special excise duty from the portion of that duty equivalent to special duty already paid on inputs used in their manufacture, allowing set-off of input special duty against output special duty, but only where the Central Government has issued specific notifications specifying inputs and granting exemption to that extent.

Exemption from special excise duty: goods made in free trade zones or export oriented units are relieved from the duty.
Exemption removes the whole of the special duty of excise leviable on goods falling under the Schedule to the Central Excise Tariff Act, 1985, when produced or manufactured in a free trade zone or in a hundred per cent export oriented undertaking, invoking the specified statutory provisions and superseding an earlier notification.

Exemption from special excise duty for specified consumer goods removes levy on listed tariff items.
Exemption from the special excise duty is granted by notification under statutory powers, superseding an earlier notification, and applies only to goods listed by tariff headings in the annexed Table; those goods include coffee and substitutes, tea, fixed vegetable oils, certain vegetable fats and oils, cane or beet sugar and pure sucrose in solid form, kerosene, matches, and cotton fabrics.

Excise tariff amendment updates specified per kg excise rates under an existing notification, raising prior per unit charges.
Central Government amends Notification No. 157/83-Central Excises (dated 21 May 1983) under powers conferred by the Central Excises and Salt Act and the Additional Duties of Excise Act to substitute the previously stated per kg excise charges with newly specified higher per kg rates for goods covered by that notification.

Unit conversion rights let unitholders convert former income units into Growing Income units with repurchase and pricing rules.
Establishes the Growing Income Unit Scheme (Cumulative and Non Cumulative), effective 1 January 1990 for 66 months, permitting conversion by Income Unit Scheme, 1985 unitholders on an acceptance date, with repurchase of old certificates and issuance of new certificates in multiples of ten. Repurchases commence on or after 1 January 1993 on specified working days upon surrender of full certificates; repurchase price is normally determined monthly by valuing scheme assets less liabilities divided by units in issue, netting realisation costs, subject to adjustments and discretionary departures by the Trust. The Scheme terminates on 1 July 1995 with final repurchase and distribution.

Storage outside factory permitted under exceptional circumstances, subject to board conditions and applicable storage rules and duty safeguards.
The Central Board of Excise and Customs may, in exceptional circumstances relating to the nature of goods and shortage of space, permit a manufacturer to store excisable goods outside his premises without payment of duty subject to specified conditions, and the provisions applicable to on site store rooms shall apply to such off site storage. Amendments also require goods removed for specified purposes to be returned to the factory or warehouse within one year or within the warranty or guarantee period, whichever is longer, delete an annual inspection phrase, and raise a prescribed fee.

Appointment of customs officers: territorial jurisdictions reallocated and supervisory roles assigned across specified districts.
Amendment substitutes Item No. 2 to allocate districts among the Collector of Customs (Preventive) Patna, Additional Collectors (Muzaffarpur and Gorakhpur), and subordinate Deputy and Assistant Collectors, specifying territorial groupings in Uttar Pradesh, Bihar, West Bengal and the State of Sikkim and establishing control of Deputy and Assistant Collectors under the Collector of Customs (Preventive) Patna.

Commencement of Chapter XXC brings specified urban and development authority areas within the Chapter under section 269U.
Notification under the powers of section 269U appoints the 1st day of June, 1989 as the date on which Chapter XXC of the Income-tax Act will come into force in specified urban and development authority areas. The notification enumerates seventeen areas-including a union territory, municipal corporations, development authorities, city and district jurisdictions, and a cantonment civil area-each defined by the respective state or local enactment, thereby fixing the territorial scope of the Chapter's application.

Tax exemption notification: fund recognised under section 10(23C)(iv) of the Income-tax Act for a specified assessment year.
The Central Government notifies the Chief Minister's Relief Fund of Maharashtra, Bombay as recognised under section 10(23C)(iv) of the Income-tax Act for the assessment year 1989-90, designating the Fund as meeting the statutory criterion for tax exemption under that sub-clause.

Recognition under section 10(23C)(iv) grants notified tax-exempt status to a charitable foundation for specified assessment years.
Central Government notification designates The M. P. Birla Foundation, Calcutta, as a recognized charitable institution for the purposes of the Income-tax Act provision conferring tax-exempt status, specifying coverage for a sequence of assessment years and recording the administrative file reference.

Tax exemption notification recognises an educational institute's eligibility under the charitable-education clause for the specified assessment year.
The Central Government notifies The Institute for Financial Management and Research, Madras as eligible for tax-exempt status under the charitable-education clause of clause (23C) for the specified assessment year, formally recognising its entitlement to the provision's benefits and recording the administrative reference number.

Tax exemption under section 10(23C)(iv) confirms Indian National Theatre's notification as eligible for specified assessment years.
Notification declares Indian National Theatre, Bombay recognised under the Income-tax Act provision for institutions in clause (23C)(iv) of section 10, with the Central Government specifying the temporal scope of its eligibility for the stated assessment years.

Notification under section 10(23C)(v) confirms tax-exempt recognition of Shri Krishna Janmasthan Seva Sansthan for the assessment year.
Notification under section 10(23C)(v) of the Income-tax Act notifies Shri Krishna Janmasthan Seva Sansthan as qualifying under that sub-clause for the specified assessment year, the Central Government exercising its powers to recognize the organisation for purposes of income-tax exemption.

Approval of research institution under section 35(1)(iii) imposes ongoing accounting and annual reporting obligations to tax authorities.
Approval under section 35(1)(iii) recognises the National Law School of India University as an Approved Institution for scientific research, requiring maintenance of a separate research account, annual research returns by 31st May, and submission of audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30th June; renewal applications must be filed three months before expiry.

Tax exemption recognition secures notified status for a charitable institution for specified assessment years.
The Central Government, invoking the exemption provision in clause (23C) of section 10, notifies The Bombay Salesian Society, Bombay as eligible under sub-clause (v) for specified assessment years, recording the statutory basis and citing the official notification number and date as the instrument of recognition.

Notification of tax exemption under section 10(23C)(v) confirms charitable status of a temple for specified assessment years.
The Central Government has notified Arulthiru Devi Karumariamman Thirukkoil, Madras under section 10(23C)(v) of the Income tax Act, declaring the temple to fall within that provision for the specified assessment years and thereby recognizing its charitable/religious status for income tax purposes during that temporal scope.

Duty reporting obligations: manufacturers must provide RG 23A extracts and evidence of input duty payment on demand.
The amendment requires manufacturers of final products to submit monthly extracts of Parts I and II of Form RG 23A to the Superintendent of Central Excise and to make available, on demand by the proper officer, documents evidencing payment of duty on inputs; it also omits clause (ii) of sub rule (1) of rule 57H.