Auxiliary duty amendment adds a new customs notification entry, effective the day after issuance, under statutory authority.
Amendment inserts a new Schedule entry by adding serial number 326 referencing "No. 4/93 Customs, dated the 8th February, 1993" to Notification No. 190/92 Customs, effected under powers conferred by the Customs Act and the Finance Act, with the amendment coming into force on 9th February, 1993.

Silver import exemption allows duty relief for eligible passengers subject to stay, currency payment, and quantity limits.
Exempts silver (excluding stone- or pearl-studded ornaments) imported as baggage by eligible passengers from customs duty to the extent not exceeding the duty calculated at Rs. 500 per kilogram, provided the passenger has stayed abroad for at least six months (with limited short-visit exceptions), duty is paid in convertible foreign currency, and quantity does not exceed one hundred kilograms per passenger; effective 9 February 1993 and later superseded.

Anti-dumping duty on imported polyvinyl chloride resin imposed by country-specific additional duty rates at import.
An additional anti-dumping duty is imposed on imports of Polyvinyl Chloride Resin White Free Flowing Powder (all grades other than paste, battery or emulsion) falling under sub-headings 3904.10 or 3904.21, charged by reference to country of origin at the rates specified in the annexed Schedule, pursuant to section 9A(1) of the Customs Tariff Act, 1975 and rule 13 of the relevant Rules, and remaining in force up to and inclusive of 1 June 1993.

Exchange rate determination for export goods fixes prescribed currency conversion rates effective from the stated commencement date.
The Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, prescribes fixed exchange rates for specified foreign currencies for the conversion into Indian currency for export goods, superseding the prior notification; the prescribed rates in the Schedule are effective from 1 February 1993 and are to be used for export-related conversion purposes.

Exchange rate determination for imported goods prescribed, supplying operative conversion rates for stamp duty and customs valuation.
Prescribes exchange rates for conversion between specified foreign currencies and Indian currency for calculating stamp duty and for section 14 Customs Act applications relating to imported goods, superseding an earlier notification and making the scheduled rates operative from the stated commencement date for valuation and stamp duty computation.

Customs port appointment enables specified loading and unloading of designated export and import goods at Dahej Port for project operations.
The Central Government appoints the Port of Dahej as a Customs Port, superseding a prior notification, and authorises loading of crew baggage and re exported machinery and equipment for the Gandhar Gas Power Project, and unloading of crew baggage, fertilizers, rock phosphate, sulphur, and machinery and equipment meant for the Gandhar Gas Power Project, subject to the categories and conditions expressly listed.

Auxiliary duty amendment modifies the customs exemption schedule by removing an existing entry and adding a replacement entry.
Amendment to a customs exemption notification uses delegated statutory power to alter the Schedule of the original notification by omitting an existing serial entry and inserting a new serial entry that references the amending notification, effectuating a targeted administrative change to auxiliary duty-related entries in the Schedule.

Customs duty exemption for goods imported into India for re export to Bhutan (and vice versa) ensures duty free transit re exports.
Exemption is granted for goods imported into India from a foreign country for export to Bhutan, and for goods imported from Bhutan for export to a foreign country, from the whole of the customs duty under the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, 1975; and, when exported to the final destination, from the whole of the customs duty under the Second Schedule to the Customs Tariff Act, 1975.

Customs amendment inserts Quaid-e-Milleth into the specified localities list under statutory power to amend notifications.
The Central Government, exercising the power under section 6 of the Customs Act, 1962, amends Notification No. 42-Customs (27 March 1965) by substituting the words "Thanjavur, Tirunelveli" with "Thanjavur, Quaid-e-Milleth, Tirunelveli", thereby adding Quaid-e-Milleth to the list of localities specified in that notification.

Seizure of perishable or hazardous goods expanded to cover vehicles, man-made fabrics and certain bulk drugs and chemicals.
The Central Government amends the Schedule to a prior customs notification to include three additional categories as seizable perishable or hazardous goods: vehicles; man-made yarn and fabric; and bulk drugs and chemicals classified under the customs tariff for chemical and pharmaceutical goods, thereby extending existing seizure authority to these commodity classes.

Appointment of Appropriate Authority: substitution naming Miss M. H. Kherawala in the income-tax designation under section 269UB powers.
The Government, invoking the powers under sub-sections (1) and (2) of section 269UB of the Income-tax Act, 1961, substitutes item (ii) in column (2) of the Table to the earlier notification so that the specified entry reads: Miss. M. H. Kherawala, Commissioner of Income-tax, by notification S.O. 59(E) dated 20th January, 1993, amending S.O. 392(E) dated 31st May, 1989.

Mutual fund regulation establishes registration, governance, disclosure, investment limits and penalties for non compliance inspection and reporting obligations.
These Regulations require mutual funds to be registered with the Board, with Board approved trust deeds, an approved Asset Management Company, independent trustees and an independent custodian; they impose governance duties on trustees and AMCs, mandate scheme approval and truthful publicity, set investment, valuation and pricing rules including NAV computation and publication, require periodic reporting and audits, and authorise Board inspections and enforcement including suspension or cancellation after prescribed inquiry procedures.

Extension of due dates for company tax returns and tax audit reports: filing deadlines deferred to a later date.
The Central Board of Direct Taxes directed that, for company assessees whose return of income/loss or requirement to obtain a Tax Audit Report fell on the last day of December for the specified assessment year, those specified due dates shall be deemed extended to the last day of the following month, thereby providing temporary administrative relief for filing and audit compliance deadlines.

Section 10(23C)(iv) notification: Centre for Social Studies recognised for tax-exempt status for specified assessment years.
Central Government notification exercises powers under section 10(23C)(iv) of the Income-tax Act to notify the Centre for Social Studies, Surat, Gujarat, as falling within the scope of that sub-clause for specified assessment years, thereby recognising it for the statutory treatment contemplated by that provision.

Exchange rate determination: official import valuation rate set for Italian lire under statutory customs and stamp Act notification.
Amendment substitutes the Schedule entry for the Italian lire in the cited customs notification, prescribing an official import valuation rate for that currency and declaring the date from which the rate is effective; the amendment is issued under statutory powers relating to stamp and customs law and operates as an administrative instrument for import valuation.

Rescission under Section 11B: Government withdraws prior customs notification, altering notified goods' non-tariff status and regulatory treatment.
The Central Government, exercising powers under Section 11B of the Customs Act, 1962, rescinds Notification No. 205/84-Customs dated 20th July, 1984, thereby withdrawing the prior notification and removing its regulatory effect on goods previously notified under the customs non-tariff framework.

Burden of proof in seizures: government amends customs notification to omit specified items affecting seizure procedures.
The Central Government, exercising powers under section 123(2) of the Customs Act, 1962, amends Notification No. 204/84-Customs by omitting item numbers 1, 2, 3, 6, 8, 11 and 12 and the entries relating thereto, thereby removing those specified items from the earlier notification's schedule governing seizure-related matters.

Goods imported as baggage: amendment omits specified conditions in existing customs notification, altering baggage import regulatory terms.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 137/90-Customs by omitting condition (iii) to clause (a) and condition (iii) to clause (b) relating to goods imported as baggage.

Rescission of baggage exemption rules removes prior subordinate regulations under statutory rescission power.
Notification No. 1/93 rescinds the Baggage (Conditions of Exemption) Rules, 1975 by exercise of the executive statutory power to revoke subordinate legislation under the cited provision, terminating the continued application of those baggage exemption rules.

Notification under Section 10(23C)(v) recognizing Sriman Madhwa Siddhantonnahini Sabha for assessment year tax status compliance.
The Central Government, invoking powers under Section 10(23C)(v) of the Income tax Act, 1961, notifies Sriman Madhwa Siddhantonnahini Sabha, Chirtapur, Andhra Pradesh, for the purposes of that sub clause for the assessment year 1989-90, recording the departmental reference for administrative purposes.