Exemption scope expanded for capital goods and spares: amended notification alters eligibility and usage conditions.
Amendment broadens the exemption's scope by defining "said goods" to include capital goods and spares, raw materials, components, material handling equipments and consumables, and revises conditions so that eligibility refers to "such of the said goods as are". It further requires that capital goods, spares or material handling equipments must be proved to the satisfaction of the Collector of Customs to have been installed or used for the permitted repair purpose, and replaces "on goods" with "on the said goods" in cross references.

Exemption scope expanded to include capital goods alongside components and raw materials under Central Excise notification amendment.
The government substitutes the words "components and raw materials" with "capital goods, components and raw materials" in the existing notification, thereby extending the exemption's operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.

Excise duty exemption for fruit pulp drinks allows waiver of short-levied duty due to prevailing classification practice.
Excise duty exemption directs that the portion of duty payable but for the generally prevalent practice which led to short-levy on fruit pulp based drinks under tariff heading No. 22.02 shall not be required to be paid for the specified past period, the direction being issued under the executive power to remit such duties.

Charitable exemption notified for Jehangir Art Gallery subject to exclusive application, prescribed investments, and incidental business conditions.
Jehangir Art Gallery, Bombay is notified under the charitable exemption provision for the stated assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the gallery's objects; funds (excluding certain voluntary contributions retained as jewellery, furniture, etc.) must be invested only in the forms specified in subsection (5) of section 11; and the notification does not apply to business income unless the business is incidental to the objectives and separate books of account are maintained.

Tax exemption recognition under section 10(23C)(v) granted subject to charitable application, investment limits and business income conditions.
Notification grants the Congregation tax-exempt recognition under section 10(23C)(v) for the relevant assessment years on conditions that income be applied wholly and exclusively to its objects, that funds (other than certain voluntary contributions kept in tangible form) be invested only in permitted forms and modes applicable to charitable entities, and that any business income be excluded from the notification unless incidental to objectives and accounted for in separate books.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and investment limits.
Notification grants tax exemption under 10(23C)(iv) to Salesian Province of Calcutta for specified assessment years subject to three conditions: income must be applied or accumulated wholly and exclusively for its objects; funds must not be invested or deposited except in statutory permitted forms (excluding voluntary contributions held as jewellery, furniture, etc.); and the notification does not cover profits and gains of business unless the business is incidental and maintained in separate books.

Tax exemption conditioned on exclusive application of income and restricted investments; business income excluded unless incidental with separate books.
Notification designates the institution for tax exemption under section 10(23C)(v) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for the institution's objects; investments or deposits are limited to permitted forms for charitable application, except voluntary contributions maintained as jewellery or furniture; and business income is excluded unless incidental to objectives and maintained in separate books.

Definition of Armed Forces of the Union expanded to include central police forces for excise exemption applicability.
Amendment appends an Explanation to Notification No. 278/82 clarifying that Armed Forces of the Union includes the Central Reserve Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard, each as constituted under their respective statutory enactments, thereby extending the notification's definitional scope for exemption purposes.

Tax exemption notification: charity income allowed if applied to objects, invested in specified modes, and business is incidental.
Central Government notifies Cathedral Relief Service, Calcutta under sub clause (iv) of clause (23C) of section 10 for assessment years 1990 91 to 1992 93, subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; invest or deposit funds only in the forms or modes specified in sub section (5) of section 11 (excluding certain voluntary contributions held as jewellery or furniture); and the notification excludes profits and gains of business unless the business is incidental and separate books of account are maintained.

Tax exemption recognition for charitable institution granted, subject to income use, permitted investments, and incidental business accounting.
Notification recognizes the Catholic Mission of Western Bengal, Calcutta under section 10(23C)(iv) for assessment years 1990-91 to 1992-93, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments and deposits to forms permitted for charitable trusts except for voluntary contributions retained as jewellery or furniture; and excluding business income unless incidental to objectives with separate books maintained.

Warehousing station designation expands customs warehousing regulatory reach to a specified territorial locality under statutory authority.
An executive notification by the Central Board of Excise and Customs declares Village Sancoale, Taluka Marmagoa in South Goa District to be a warehousing station, thereby placing that territorial area within the customs warehousing regulatory regime under the authority conferred by the Customs Act.

Warehousing station designation under the Customs Act: Village Edulpaka Bonangi formally declared a warehousing station.
Declaration under the Customs Act designates Village Edulpaka Bonangi in Parawada Mandal, Visakhapatnam, Andhra Pradesh as a warehousing station by executive notification, conferring upon the locality the regulatory status and administrative treatment applicable to warehousing stations under customs law.

Exemption to excise duty on potato wafers: non-payment directed for prior period due to prevailing administrative practice.
The Central Government, satisfied that a generally prevalent administrative practice led to non-levy of excise duty on potato wafers under Heading No. 20.01 for a specified historical period, directed that the whole of the excise duty which but for that practice would have been payable on such potato wafers shall not be required to be paid in respect of those goods for which duty was not levied in accordance with the practice.

Tax exemption notification for a charitable institution conditioned on exclusive application of income and permitted investment modes.
Notification under section 10(23C)(v) grants Jai Phiorj Clubwala Dar-E-Meher conditional exemption provided the assessee applies or accumulates income wholly and exclusively to its objects, confines investments and deposits to the forms permitted for charitable funds (excluding certain voluntary contributions held as jewellery or furniture), and excludes business profits unless the business is incidental to its objectives with separate books maintained.

Tax exemption under section 10(23C)(iv) conditioned on exclusive application of income and restricted permissible investments.
Notification confers tax-exempt status under section 10(23C)(iv) for designated assessment years conditional on exclusive application or accumulation of income to the institute's objects, limitation of investments or deposits to legally permitted forms (excluding certain in-kind voluntary contributions), and non-application to business income unless incidental to the objects with separate books maintained for such business.

Customs exemption amendment adds specific essential oils and plant extracts to the schedule, expanding exempted import items.
Amendment inserts seven botanical oils and one plant extract into the Table of Notification No. 203/90-Customs, thereby expanding the list of goods eligible for the notification's tariff exemption. The Central Government, invoking its statutory power in the public interest, adds entries for Winter Green Oil, Abies Oil, Artemisia Oil, Juniper Oil, Belladona Extract, Palmarosa Oil and Zanthoxylum Oil to the schedule.

Tax exemption notification recognises Joint Plant Committee as exempt for the specified assessment year under Income Tax law.
By Notification No. S.O.2053 dated 26-4-1991, the Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Joint Plant Committee for the purposes of that sub-clause, thereby specifying the Committee as the recognised entity entitled to the provision's benefits for the assessment year 1989-90.

Central excise rule amendment extends applicability to goods destined for export by inserting export purpose into proviso.
Amendment inserts the words "or for export" after "home consumption" in the proviso to sub rule (3) of rule 57F of the Central Excise Rules, thereby extending the proviso's application to goods cleared for export; the change is effected by the Central Excise (2nd Amendment) Rules, 1991 and takes effect on publication in the Official Gazette.

Exchange rate determination: government sets official conversion rate for the Russian rouble for customs purposes, effective immediately.
Central Government, under authority conferred by the Customs Act, determines a specific conversion rate for one Russian rouble into Indian currency, superseding the prior notification; the determination operates as the official rate for customs purposes and states an operative effective date from which that rate applies.

Warehousing station designation declared: Village Chinnakomeswaram recognised as a warehousing station under Customs Act notification officially issued.
The Central Board of Excise and Customs, exercising powers under the Customs Act, 1962, by notification declares Village Chinnakomeswaram in Vaniyambadi Taluka of North Arcot District, Tamil Nadu, to be a warehousing station, constituting an administrative classification for customs purposes effected through a non tariff notification.