Rescission of Central Excise exemptions removes prior exemption notifications, altering eligibility and effective date for those exemptions.
Rescinds five prior Central Excise notifications withdrawing the legal effect of specified miscellaneous exemptions under the power of section 5A(1) of the Central Excise Act, 1944 read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and stipulates a government specified commencement date, with subsequent substitution notes amending that commencement date.

Excise exemption for supplies to special economic zone: duty relief subject to export documentation and customs certification.
Exemption applies to excisable goods supplied to units in a special economic zone, exempting whole of central excise duty and additional duty, provided removals follow rule 11 procedure, supplies are against an assessed bill of export or a domestic procurement certificate issued by SEZ customs authorities, and proof of export certified by the Deputy or Assistant Commissioner of Customs in the SEZ is submitted to the Central Excise range officer within one month of removal.

Commencement date appointment under Finance Act: specified insertions and omissions to take effect as notified by the government.
Appoints a commencement date for specified textual insertions and omissions under clauses (i) and (ii) of section 133 of the Finance Act, 2002, by statutory notification; further notes record successive substitutions replacing the originally appointed day with later notified dates.

Special Economic Zone customs procedures streamline import, export, transfer and compliance mechanisms under customs law.
Establishes customs procedures for SEZ units and developers: Letters of Permission by the Development Commissioner; defined import channels including ports, airports, land customs stations, couriers and electronic links; filing and assessment of bill of entry with "special economic zone cargo" endorsement; assessed bill treated as permission to transfer to the zone; arrival verification and submission of the fifth copy within forty-five days or duty demand; special procedures for sealed FCL containers, courier/postal imports, gems and jewellery personal carriage, software via data links, procurement from warehouses and domestic tariff area units, and prescribed export documentation and self-certification; running bond and security requirements to cover duty forgone.

Special economic zone customs regime: duty-free admission tied to authorised use, bonds, monitoring and recovery obligations.
The Rules create a customs framework allowing duty-free admission and use of goods in designated SEZ processing areas for authorised operations, subject to secured demarcation, documentation, inspection and strict accounting. Duty becomes payable where goods are diverted, used outside authorised operations, not accounted for, or upon transfer to the domestic tariff area; developers and units must furnish bonds, submit quarterly returns, and face monitoring, recovery and interest liabilities if foreign exchange or utilization conditions are not met.

Special Economic Zone designation for Surat establishes defined territorial area and boundaries for customs application.
Specification designates the Surat area at village Sachin, taluka Choryasi, district Surat (Gujarat) as a Special Economic Zone for customs purposes, fixes the commencement date, and defines the SEZ's territorial extent by total area, an enumerated list of land block numbers, and cardinal-boundary references using local features and proximity to transport nodes.

Special economic zone designation for Kandla establishes territorial limits and commencement under customs law.
Specifies the special economic zone status for the Kandla area in Gujarat under section 76A of the Customs Act, 1962, fixes the notification's commencement date, and defines the SEZ's territorial limits by enumerating survey numbers in the taluka of Anjar, district of Kutch, together with enclosing works and metrical extents describing the combined area.

Special Economic Zone designation specified under the Customs Act; geographic boundaries and survey parcels formalised and brought into force.
The Central Government specifies the NOIDA Special Economic Zone as a special economic zone under section 76A of the Customs Act by Notification No. 49/2003 (as amended), coming into force on 11th May, 2004. The notification defines the SEZ by listing the villages and specific khasra/survey numbers included and by describing the enclosed site through measured boundary wall segments, thereby fixing the legal footprint for application of SEZ customs provisions.

Special Economic Zone specification designates Cochin area as SEZ under customs law, specifying location, boundaries and commencement.
Central Government, under section 76A of the Customs Act, 1962, specifies the Cochin Special Economic Zone at Cochin, Kerala as a special economic zone, fixes its commencement date, and delineates the zone by listing survey numbers, stating total area and location, and defining boundaries and a masonry compound wall with measured segments to establish the zone's geographic extent for regulatory purposes.

Special Economic Zone designation: SEEPZ specified as a special economic zone with notified area and boundaries.
The Central Government has specified SEEPZ in Mumbai as a special economic zone by notification under the Customs Act, naming Notification No. 47/2003 (as amended) and fixing its date of commencement. The notification defines the SEEPZ Special Economic Zone by plot reference, former industrial area, village and taluka limits, approximate area of 3,75,013 square meters, and by described boundaries on the north, south, east and west.

Special Economic Zone designation: Falta SEZ specified under Customs Act, defining its territorial boundaries and constituent plots.
Specifies the FALTA Special Economic Zone as a special economic zone under section 76A of the Customs Act, designating the Falta SEZ in Mouza Bisra, J. L. No. 1, p.s. Diamond Harbour, district of 24-Parganas, West Bengal, and prescribing its territorial limits by specific survey and plot numbers, internal dump plots, masonry enclosure and measured boundary extents; issued by the Central Government with cited amendments and official file reference.

Special Economic Zone designation places Visakhapatnam area within the Customs SEZ framework, defining site, parcels and boundaries.
The central government notification specifies the Visakhapatnam area as a Special Economic Zone, identifying constituent villages and specific khasra/survey numbers and describing perimeter boundaries and adjacent landmarks to delineate the SEZ site; it incorporates later amendments and states the date of commencement.

Special Economic Zone designation confirms Madras SEZ status, applying SEZ customs regime to specified land and boundaries.
The Central Government specifies the Madras Special Economic Zone as a special economic zone under powers conferred by the Customs Act, identifying the zone by a precise list of survey numbers and a detailed perimeter description of masonry wall and barbed wire fencing with a stated total circumference, thereby establishing the legal area that falls within the SEZ regulatory and customs framework and fixing the notification's commencement date.

Customs commencement notification appoints the date for insertion of Chapter XA into the Customs Act.
The Central Government appointed 11 May 2004 as the date on which Chapter XA, proposed by section 126 of the Finance Act, 2002, would be inserted into the Customs Act, 1962. Issued under the power conferred by section 126, the notification brought the relevant Customs Act amendment into force on the specified date, with the notes recording several earlier substitutions of the appointed date before the final date was fixed.

Research tax-exemption approval requires institutions to keep separate research accounts and file annual returns plus audited reports.
Approval of M/s The Kamataka Institute of Applied Agricultural Research as an Institution for research tax purposes is subject to maintaining separate books for research, furnishing an annual return of scientific research activities to the Department of Scientific & Industrial Research by the annual deadline, and submitting audited annual accounts and audited Income & Expenditure accounts for the research activities to designated tax and scientific authorities each year, in addition to filing the income-tax return; renewal applications must be submitted in triplicate through the tax-exemption authority and sent to the Department.

Research approval under section 35 allows institution tax-exemption subject to annual returns, audited accounts, and renewal.
Deen Dayal Research Institute is approved as an Institution to claim tax benefits for scientific research for the period 1 April 2003 to 31 March 2006, subject to maintaining separate books for research, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and audited income & expenditure accounts for research to specified tax and scientific authorities by 31 October annually, in addition to filing its income tax return; renewal must be applied for in triplicate.

Approval under section 35: institution granted research exemption subject to accounting, annual return and audited submission requirements.
Deen Dayal Research Institute is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for the notified period, subject to maintaining separate books for research, furnishing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 31 October each year, in addition to filing the income tax return; renewal applications must be filed in triplicate and copies sent to the Secretary, DSIR.

Income-tax exemption under section 10(23C)(iv) notified for the dock labour board, subject to specified compliance conditions.
Notification designates The Clearing & Forwarding Unprotected Dock Labour Board, Mumbai as eligible under section 10(23C)(iv) for assessment years 1993-94 to 1995-96, conditional on applying or accumulating income solely for its objects, restricting investments to forms allowed by section 11(5) (except certain voluntary contributions), excluding business income unless incidental with separate books, regular income-tax return filing, and transfer of surplus assets on dissolution to a like charitable organisation.

Tax exemption notification grants recognition to Centre for High Technology subject to compliance with use, investment, business and dissolution conditions.
The Central Government notifies the Centre for High Technology, New Delhi for specified assessment years under clause (23C)(iv) of section 10, conditional on applying income wholly to its objects; investing only in forms permitted by section 11(5) (with limited exception for certain tangible voluntary contributions); excluding business profits unless incidental and separately accounted; regularly filing income-tax returns; and transferring surplus and assets on dissolution to a similar charitable organisation.

Anti-dumping duty on XBIS machines provisionally imposed, with specified tunnel-size scope and technical exemptions until expiry.
Provisional anti dumping duty is imposed on XBIS machines under heading 9022 originating in or exported from the EU, following preliminary findings of dumping and material injury; specified per unit duty amounts, tunnel size ranges, producers and exporters are listed; technical exemptions are set out for machines meeting certain penetration, alarm, TIP and resolution criteria; duty is payable in Indian currency, conversion uses notified rate of exchange on bill of entry date, and the measure is effective up to and inclusive of 17 January 2004.