Customs Tariff amendment removes specified preambular wording from an earlier customs notification, altering its textual scope.
The Central Government, exercising powers under the Customs Tariff Act and acting in the public interest, amends Notification No. 19/2005-Customs by omitting from its preamble the portion beginning with "as amended by clause 72" and ending with "the force of law," as recorded in the Gazette reference and departmental file.

Committee constitution under Customs Act 129A establishes two-commissioner panels to cover jurisdictions for customs appeals.
The Board constitutes statutory committees of two Commissioners of Customs to serve as the Committee for the appellate provision of the Customs Act by pairing specified Commissioner posts with the corresponding Commissioner of Customs (Appeals). A detailed table matches Commissioner roles-by port, airport, preventive, container freight station, air cargo and inland depot functions-to the appellate jurisdictions; the notification also states that references to Commissioner of Central Excise (Appeals) mean those empowered to act as Commissioner of Customs (Appeals).

Constitution of Committees of Chief Commissioners under Customs Act assigns regional adjudicatory jurisdiction and functional remit.
Constitutes committees of two Chief Commissioners under the authority of sub section (1B) of section 129A of the Customs Act to act as the Committee for purposes of sub section (1) of section 129D, by pairing specified Chief Commissioners in the accompanying Table and assigning each pairing detailed territorial and functional jurisdictions across Central Excise and Customs formations, with an explanation that references to Chief Commissioners of Customs include certain notified Chief Commissioners of Central Excise and noting subsequent amendments to Table entries.

Appointment of Central Excise Chief Commissioners to act as Customs Chief Commissioners for constitution of Customs committees.
Appoints the Principal Chief Commissioner or Chief Commissioner of Central Excise to act as the Principal Chief Commissioner or Chief Commissioner of Customs for the purpose of constitution of committees under sub section (1B) of section 129A of the Customs Act, 1962, exercise made under the powers conferred by sub section (1) of section 4 of the Customs Act, 1962.

Review committee composition: two Commissioners assigned to hear review cases in central excise appellate jurisdictions.
Constitutes review Committees of two Commissioners of Central Excise for each Commissioner (Appeals) jurisdiction listed in the Table, specifying the paired Commissioners who will jointly hear review matters under the Central Excise Act, and noting that the notification is issued under statutory authority and subject to subsequent amendments that substitute or correct specific entries in the Table.

Committee constitution of Chief Commissioners enables joint panels to exercise functions under section 35E of the Central Excise Act.
The Central Board of Excise and Customs, under sub-section (1B) of section 35B, constitutes two-member Committees of Chief Commissioners to perform functions under section 35E of the Central Excise Act, specifying each Committee's composition and territorial jurisdictions in a Table, and clarifying that designated Chief Commissioners of Customs are included within the expression "Chief Commissioners of Central Excise."

Rescission of excise notifications ends special treatment for captive consumption of tea and tea waste under excise law.
The Central Government, invoking its statutory rescission power under the Central Excise Act, hereby rescinds Notification No. 7/2005-Central Excise and Notification No. 12/2005-Central Excise relating to tea and tea waste produced and used within the factory, except as respects things done or omitted to be done before such rescission, on the ground of public interest.

Exemption from additional excise duty for goods produced and used within their factory in manufacture of tobacco products.
Exempts all goods produced and used within the factory of their production in the manufacture of final products such as pan masala and certain tobacco substitutes from the whole of the additional duty of excise leviable under the Finance Act, 2005, by central notification invoking powers under the Central Excise Act and public interest grounds.

Appointment of Customs Chief Commissioners to act as Central Excise Chief Commissioners for constituting a section 35B committee.
Designates Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for the limited purpose of constituting a committee under subsection (1B) of section 35B of the Central Excise Act, 1944, pursuant to clause (b) of section 2 of the Act and rule 3(1) of the Central Excise Rules, 2002, by a Central Board of Excise and Customs notification.

Amendment to CENVAT Credit Rules clarifies statutory cross references and removes transitional textual provisions upon notification.
Amendment modifies the CENVAT Credit Rules, 2004 by deleting specified transitional phrases and substituting multiple clause references with an express reference to section 85 of the Finance Act, 2005 across rule 3 (sub rules (1), (4) and (7)), and omitting similar amended-language phrases in provisos to rule 4(2)(a) and rule 5, effective on publication as the CENVAT Credit (Sixth Amendment) Rules, 2005.

Central Excise Amendment updates notification references and substitutes excise duty to mirror additional customs duty under tariff.
Central Government directs amendments to specified Central Excise notifications under its statutory amendment power consequent to the Finance Act, 2005: replacing preamble references to Finance Bill provisions with corresponding sub-section references of the Finance Act; substituting a table entry to state that excise duty on all goods shall be equivalent to the additional duty of customs under the Customs Tariff Act read with the proviso to the Central Excise Act; and omitting a specified preamble portion of another notification.

National Calamity Contingent duty exemption for unbranded tobacco and three wheeler goods with specified packaging conditions.
Exemption from National Calamity Contingent Duty is granted for specified tobacco tariff items and for three-wheeled motor vehicles and their chassis where the goods do not bear a brand name. A separate concessional entry for goods containing betel nut is subject to conditions: exclusive manufacture by the availing unit, no production or trading of other pan masala on the same premises, absence of a shared brand name with specified items, and declaration of product contents on the packing. The notification defines "brand name" to include any name or mark indicating a commercial connection.

Additional duties exemption for specified sugar and tobacco products limits extra excise liability for non branded goods.
The Central Government exempts specified tariff items from additional duties of excise in excess of prescribed rates, capping excess liability for listed goods: sugar required to be sold by the Government at the stated capped rate; cane jaggery nil; unmanufactured tobacco or tobacco refuse not bearing a brand name nil; hookah/gudaku tobacco not bearing a brand name nil; and other listed tobacco goods not bearing a brand name nil. The notification defines 'brand name' for these entries and records corrigenda and tariff substitutions; it was subsequently rescinded by a later notification.

DTA sale entitlement limited: export units may sell certain finished products domestically subject to positive NFE and duty.
DTA sale entitlement permits export units (other than gems and jewellery) to sell products in DTA subject to achievement of positive NFE and payment of concessional duties, with exclusions including motor cars, alcoholic liquors, books, tea (except instant tea), pepper and pepper products and specified processing activities. Sales to SEZ units may count towards FOB export value if paid from an EEFC account, and pharmaceutical products require mandatory registration. EOU/EHTP/STP/BTP units may sell finished products (except freely importable pepper and pepper products) in DTA after achieving positive NFE and on payment of full duties, with intimation to the Development Commissioner.

Statutory reference amendment: replaces Finance Bill clause references with Finance Act section references in export-of-services notification.
Pursuant to rule 5 of the Export of Services Rules, 2005, Notification No. 12/2005-Service Tax is amended in Explanation 2: item (d) substitutes the phrase referencing "clause 123 of the Finance Bill, 2005" and its terminal reference to the Provisional Collection of Taxes Act, 1931 with "section 123 of the Finance Act, 2005 (18 of 2005)", and item (h) substitutes the phrase referencing "clause 85 of the Finance Bill, 2005" and its terminal reference to the Provisional Collection of Taxes Act, 1931 with "section 85 of the Finance Act, 2005 (18 of 2005)".

Tax exemption notification recognises institution subject to specified application, investment, business, filing and dissolution conditions.
Notification under section 10(23C)(iv) recognises the institution as tax-exempt for specified assessment years provided it applies or accumulates income solely to its objects; confines investments and deposits to permitted modes; excludes business profits unless incidental and separately accounted; files returns regularly; and on dissolution transfers surplus and assets to a charitable organisation with similar objectives.

Tax schedule amendment reclassifies coal tar to a lower VAT rate and omits organic solvent, effective immediately.
The Fourth Schedule to the Delhi VAT Act omits sub entries for organic solvent and coal tar at Sl. No.1 (sub entries (vii) and (viii)), effective immediately. Coal tar is inserted into the Third Schedule at entry no. 100 and is taxable under the Third Schedule rate from the notification's effective date. The amendment is made under statutory authority conferred by the Act.

Third Schedule amendment expands and revises specified goods and exemptions under the Delhi Value Added Tax regime.
Amendment to the Third Schedule of the Delhi Value Added Tax Act, 2004 substitutes numerous existing entries, omits a specified entry and inserts an extensive list of additional goods and categories (including capital goods and industrial inputs) by way of textual substitutions and new entries; the changes, enumerated in Part-A (Industrial Inputs) and Part-B (Capital Goods), take immediate effect under the notification issued by the Lt. Governor pursuant to section 103 of the Act.

Exemption amendment: Delhi VAT exempted goods list now includes CNG for transport, selected textiles, feeds and khadi garments.
Amendment to the First Schedule of exempted commodities under the Delhi Value Added Tax Act, 2004 substitutes multiple schedule entries and inserts new exempt items effective immediately, including various feeds, books, cotton and silk yarn in hank and cone, specified firewood, fishery inputs, non-precious bangles, CNG for transport, khandsari sugar and certain textile and tobacco categories (with specified exclusions), and newly exempted items such as khadi garments, most seeds, gur, PDS items (except kerosene), goods under customs bond for re-export, plastic waste, scrap glass, motion picture distribution rights, and specified natural gas sales for CNG production and power generation for sale in Delhi.

Customs duty exemption for VKUY imports where duty credit certificates permit clearance subject to specified conditions and entry points.
Exemption of customs duty and specified additional duty is granted for inputs and capital goods imported against a duty credit certificate under the Vishesh Krishi and Gram Udyog Yojana, subject to conditions: the certificate must be issued to an eligible exporter and produced at customs clearance with sufficient credit; imports must conform to permitted item lists; entry must be through specified seaports, airports, ICDs, land customs stations or SEZs; and the importer may claim drawback or CENVAT credit against the amount debited in the certificate. Certain exports and foreign exchange credits are excluded.