Tariff exemption rate for aluminium ingots amended to a lower ad valorem rate under customs statutory power.
Amendment substitutes the ad valorem exemption rate applicable to aluminium ingots under an existing miscellaneous exemption notification by invoking section 25(1) of the Customs Act, 1962, effected through Notification No. 370/86-Cus dated 27 June 1986 to replace the previously specified ad valorem percentage with a lower ad valorem percentage.

Exemption scope expanded to include Chapter 29 under central excise, altering which goods qualify for tariff exemptions.
The amendment substitutes the opening paragraph's reference to goods "falling under Chapter 22 or 27" with a reference to goods "falling under chapter 22 or 27 or 29", thereby bringing goods classifiable under Chapter 29 within the scope of the earlier exemption framework established by the cited notification.

Specified debentures under wealth tax clause classify particular public sector bonds for treatment under the Wealth tax Act.
The Central Government under clause (xvie) of section 5(1) of the Wealth tax Act, 1957 designates two public sector instruments as specified debentures: 7 year secured redeemable non convertible bonds (A Series) of Indian Telephone Industries Limited and 7 year secured redeemable National Thermal Power Corporation Bonds, 1986 Ist series, thereby fixing their classification for wealth tax purposes.

Avoidance of double taxation framework allocating taxing rights and credit relief between India and Thailand under defined residence and PE rules.
Convention provides a bilateral framework for avoidance of double taxation and prevention of fiscal evasion between India and Thailand, applying to residents and taxes on income of each State. It defines core terms, prescribes residence tie-breakers, and details permanent establishment criteria (including a 183-day service/construction threshold and specified exclusions). The treaty allocates taxing rights across income categories (business profits, immovable property, dividends, interest, royalties, capital gains, personal services) and requires the residence State to provide credit for tax paid in the source State subject to statutory limits. It also establishes non-discrimination, a Mutual Agreement Procedure, and an exchange of information regime with secrecy safeguards.

Approval under section 35(1)(ii) secures tax-recognition for research institutions, subject to annual returns, audited accounts, and renewal rules.
The Eye Research Foundation, Madras, is notified as an approved research institution under the tax provision for scientific research, conditional on maintaining a separate research account, filing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected. The notification names the institution and states a defined effective period.

Exemption for woollen fabrics: short-levied excise and additional duty need not be recovered for past practice.
The Government directs that the whole of the portion of excise duty and additional duty payable on woollen fabrics, which was short-levied under the earlier levy practice for processors not exclusively engaged in woollen fabric processing prior to the tariff transition, shall not be required to be paid in respect of such short-levied duty.

Customs exemption for specified stainless steel strips conditioned on use in manufacture of electrical heating element tubes.
The Central Government exempts imported stainless steel strips that meet specified nickel and chromium compositions and dimensional limits from so much of the customs duty under the First Schedule to the Customs Tariff Act as exceeds an amount calculated at the rate of 60 per cent ad valorem, provided the imported strips are used in the manufacture of tubes for electrical heating elements.

Import approval for polyester fibre requires programme authorisation and post-import certification for intended textile use.
Amendment prescribes that importers must produce evidence to the Assistant Collector that polyester fibre is intended for use under a duly approved programme for manufacture of low price fabrics; approval is by the Development Commissioner for Handlooms for handloom fabrics, or by the Textile Commissioner and a senior Ministry officer for other fabrics. Importers must also, within a specified period, produce a certificate from the State Director of textiles and handlooms (for handloom fabrics) or from the Textile Commissioner (for other fabrics) confirming the fibre's use for that purpose.

Customs exemption expands life-saving drug and medical equipment list, enabling duty-free import of specified therapeutics and devices.
Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends a customs exemption notification to insert specified life saving drugs-including Tamoxifen Citrate, Colistin formulations, Lincomycin Hydrochloride, Iopamidol, and a PCEC rabies vaccine-and to add medical equipment such as a pacemaker programmer, blood component therapy ancillaries, skin grafting knives and dermatomes into the Schedule, thereby extending duty-free treatment to those listed items.

Polyester fibre approval requirement: manufacturers must obtain specified programme approvals and certificates to secure exemption.
Manufacturers must produce evidence to the Assistant Collector that polyester fibre is intended for use under a duly approved programme-handloom programme approval by the competent handloom authority and other fabrics' programme approval by the textile authority together with a senior ministry official-and must, within a period specified by the Assistant Collector, produce a certificate from the state textile/handloom directorate for handloom fabrics or from the textile authority for other fabrics confirming the fibre was used for the stated low price fabric purpose.

Excise exemption for specified cut tobacco limits duty to a prescribed rate; tobacco dust is exempt from duty.
The notification exempts goods under sub heading 2404.90 by limiting excise duty to the amount calculated at prescribed rates in the annexed Table. The Table prescribes a capped per unit duty for cut tobacco used in manufacturing machine rolled cigarettes and grants a nil duty exemption for tobacco dust arising during conversion to cut tobacco, with a definitional clause for cut tobacco.

Excise exemption for cigarettes reduces duty by amount equivalent to duty already paid on cut tobacco used in manufacture.
Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; "cut tobacco" means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.

Research approval grants tax-related benefits to a college subject to separate research accounts and annual reporting.
Approval granted to Bhartiya Vaidyak Samanvaya Samiti, Shri Ayurved Mahavidyalaya, Nagpur as a College for research related tax purposes is subject to conditions: maintain separate accounts for research receipts; furnish annual scientific research returns by 30th April; submit audited annual accounts and balance-sheet by 30th June with copies to the tax commissioner; and apply for renewal at least three months before approval expiry, late applications being liable to rejection.

Scientific research approval under section 35(1)(ii) requires separate research accounts, annual returns and audited reporting.
Approval of the Kerala Forest Research Institute, Peechi, as an association under section 35(1)(ii) is conditional on maintaining separate accounts for research funds, furnishing annual research returns to the prescribed authority by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30th June; approval renewal must be sought from the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii) grants research-association tax status subject to separate accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Nimbkar Agricultural Research Institute as an approved research association for tax purposes, effective 1 April 1985 to 31 March 1987, conditional on maintaining separate research accounts, filing annual research activity returns by 30 April, submitting audited annual accounts and balance-sheet with copies to the Commissioner by 30 June, and seeking extension from the Central Board at least three months before approval expiry.

Re-importation after repair: textual amendment corrects proviso wording to identify the appropriate industrial directorate.
The Central Government, invoking its statutory power under the Customs Act, has substituted wording in the first proviso of Notification No. 204-Customs to replace the reference to the Development Wing with the Ministry of Industry's Directorate of General of Technical Development, effecting a textual correction to the proviso without altering the exemption scheme.

Withdrawal of income tax approval ends exempt status for Sugarcane Research Station, Jullunder, effective March 1986.
The institution's prior approval under the income tax exemption provision is rescinded, withdrawing the Sugarcane Research Station, Jullunder's approved status and specifying an operative effective date for that withdrawal, as recorded by notification and file references.

Notification under Section 10(23C)(iv): All India Pingalwara Society notified for specified assessment years for income-tax exemption purposes.
Notification designates All India Pingalwara Society (Regd.), Amritsar, under the charitable-institution provision of the Income-tax Act, applying the statutory tax-recognition for the assessment years 1986-87 to 1988-89 and reflecting central-government exercise of authority by official notification number for administrative reference.

Customs duty on imported parts recalculated as the excess over duty on complete articles, with modified tariff references.
The notification substitutes the opening wording and the Table so that specified parts are listed in column (2) and the duty reference is the corresponding entry in column (3). For listed tariff headings the duty is the First Schedule rate as the excess over the duty on the article when imported complete reduced by 15% ad valorem; for other listed articles the duty is the First Schedule rate as the excess over the duty on the article when imported complete. The Explanation directs that "the rate applicable" is the First Schedule rate read with specified notifications where relevant.

Delegation of Collector powers enables a designated Collector to exercise nationwide investigation and adjudication authority as assigned.
The Central Board of Excise and Customs invests the Collector of Central Excise, Delhi with the powers of a Collector of Central Excise to be exercised throughout India, authorising that Collector to investigate and adjudicate cases assigned to him by the Board under the cited statutory provisions.