Exemption for reclaimed rubber when used to manufacture new tyres in the manufacturer's own factories, subject to procedural compliance.
Exemption applies to reclaimed rubber under heading No. 40.03, relieving it from excise duty when intended for use in any other factory of the same manufacturer in the manufacture of new tyres falling under the specified sub-headings, provided the procedure specified in Chapter X of the Central Excise Rules is followed.

Effective duty rate reduction for refrigerating and air conditioning appliances alters tariff entries and lowers chargeable ad valorem duty.
The Central Government, exercising powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 166/86 by substituting the ad valorem entries in the annexed table: replacing the rate in column (4) against item (ii) of serial entry one and substituting the entries in column (4) for serial entries two and six with a lower ad valorem rate applicable to refrigerating and air conditioning appliances and parts.

Credit of duty on inputs: allowed where intermediate goods under job work exemption are accompanied by documentary proof of duty payment.
Credit of duty is allowed for specified inputs used to manufacture intermediate products that are used in or in relation to the manufacture of specified final products, subject to conditions: the intermediate products must be produced as job work with the job work exemption availed, and the intermediate products received by the final product manufacturer must be accompanied by prescribed documentary evidence evidencing payment of duty on the inputs.

Undertaking for job-work materials requires supplier declaration to excise authorities that goods will be used in final manufacture.
The supplier of raw materials or semi-finished goods must give an undertaking to the Assistant Collector of Central Excise that the goods shall be used (a) in or in relation to the manufacture of the supplier's final products in his factory, or (b) in the manufacture of specified goods by another job worker for further use in or in relation to that manufacture in the supplier's factory.

Auxiliary duty amendment expands exemption table to list specified industrial goods and voltage-threshold electrical apparatus.
Auxiliary duty notification is amended to remove the chapter-specific reference, change the Table heading to "(A) Articles" and insert a new category (B) enumerating specified industrial and electrical goods by tariff heading. The newly listed items include rock drilling bits, machinery and machine parts, power cranes, specified electrical apparatus and insulators, certain rolling-stock and motor-vehicle items with stated exclusions, and shuttle cars for mine use; electrical apparatus and insulators are subject to voltage, current or motor-power design thresholds.

Customs exemption for anti-smuggling patrol craft equipment enables duty-free import to support enforcement operations.
Customs exemption for specified machinery, appliances, instruments and equipment imported for anti-smuggling operations, covering items required for construction, fitment to, or maintenance of patrol crafts, effected by amendment of an earlier miscellaneous exemption notification under the Customs Act to include these goods in the Schedule as necessary in the public interest.

Approval under section 35(1)(ii) conditions research recognition on separate accounts, annual returns, audited filings and renewal.
Approval under section 35(1)(ii) of the Income-tax Act is granted to the Taj Agricultural Research Centre as an "Association" subject to maintaining a separate account for research funds, furnishing annual research returns to the prescribed authority by 30 April, submitting audited accounts and balance-sheet with copies to the prescribed authority and Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii): research association granted tax-related recognition subject to accounts, returns, audits and renewal procedure.
Approval under section 35(1)(ii) is granted to Vivekananda Kendra Yoga Anusandhana, Samsthan as an Association for scientific research purposes, effective 14-5-1986 to 31-3-1988, subject to compliance with separate research accounts, annual research activity returns, audited annual accounts with copies to the Commissioner of Income-tax, and advance application for extension before expiry of approval.

Rate of exchange: Danish kroner rate updated in customs notification under Customs Act authority, effective immediately.
Amendment substitutes the Schedule entry for Serial No. 5 in Notification No. 226-Cus (27 March 1986) to set the rate of exchange for Danish kroner, effected by the Central Government under the authority of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, by Notification No. 360/86-Cus dated 18-6-1986.

Customs tariff amendment replaces existing ad valorem duty rate for polyester filament yarn under an earlier notification.
The Central Government amends the tariff treatment for polyester filament yarn and other yarns in chapters 54 or 55 by substituting the entry in column (3) against Sl. No. 1 of the Table to Notification No. 38 Customs (dated 1 March 1978) with a new ad valorem rate, under the power conferred by sub section (1) of section 25 of the Customs Act, 1962, by Notification No. 359/86 Cus dated 18 6 1986.

Customs exemption for cork imports expanded to include manufacture of cricket balls and hockey balls under statutory authority.
The notification inserts the words "cricket balls and hockey balls" into the opening paragraph of Notification No. 111/84-Customs, thereby expanding the customs exemption to include cork wood and cork waste imported for the manufacture of those specified sporting goods; the amendment is made under the Central Government's powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.

Tariff classification change: piping and tubing of unhardened vulcanised rubber reclassified under a different excise sub-heading.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 192/68-Central Excises by substituting the opening paragraph's cited sub-heading for piping and tubing of unhardened vulcanised rubber with a different sub-heading reference pursuant to Notification No. 349/86-C.E.

Tariff amendment adds an additional chapter to exempted chapters under Central Excise notification, expanding textile exemption scope.
The Central Government amends an earlier notification to substitute the proviso wording so that the exempted tariff chapters now include Chapter 39 along with Chapters 54 and 55, thereby extending the proviso's treatment to goods classified under Chapter 39.

Excisable goods exclusion clarified: cigarettes excluded from naval stores exemption, applicable levies tied to central excise law.
The notification amendment excludes cigarettes from the category of excisable goods eligible as stores for naval vessels and specifies that applicable levies are those chargeable under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, thereby delimiting the scope and legal basis of the stores exemption.

Effective duty amendment for tyres updates specified tyre sizes and corresponding duty rates under Central Excise rules.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 43/85 by substituting the Table entry in column (2) against S. No. 3, item B: the new sub-item (iii) specifies tyre sizes "7.50-16 and 215/80 D14" with the corresponding duty entry "540.00".

Excise exemption for copper shells and blanks when used to make exempt copper pipes, subject to Chapter X procedures.
The notification substitutes an entry exempting shells and blanks for pipes and tubes (tariff heading 7409.00) from central excise when used in the manufacture of copper pipes and tubes exempt under other table entries, and requires adherence to Chapter X procedures where such use occurs outside the factory of production.

Tax approval under section 35(1)(ii) requires research associations to maintain separate accounts and timely annual filings.
Approval under section 35(1)(ii) is granted to Man-Made Textile Research Association, Surat as an Association for scientific research, conditional on maintaining a separate account for research receipts, filing annual returns of research activities by 30 April, submitting audited accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for approval extension at least three months before expiry, with late applications liable to rejection.

Research institution approval under tax law: Diabetes Research Centre approved subject to separate research accounts, annual returns and renewal application.
The Diabetes Research Centre, Madras, is approved as a research institution under the tax provision for associations, subject to maintaining separate accounts for research funds, filing annual returns of research activities in prescribed forms, submitting audited accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by the stated annual deadlines, and applying in advance for extension of approval, with late applications liable to rejection.

Approval under section 35(1)(ii) grants research-institution tax-approved status subject to prescribed accounting and reporting conditions.
Approval is granted to the Centre for Earth Science Studies, Trivandrum as an approved institution under the specified tax provision for the period 1-4-1986 to 31-3-1987, subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; and apply three months before expiry for extension.

Auxiliary duty amendment: insertion of notification entry altering customs exemption schedule under statutory powers in public interest.
The Central Government, invoking statutory powers and public interest justification, amends Notification No. 312/86 Customs by inserting after Sl. No. 270 a new Sl. No. 271 referencing Notification No. 356/86 Customs dated 17 6 1986, thereby expanding the Schedule to include that auxiliary duty notification among miscellaneous exemption notifications.