Inclusion of Pass Book Holder expands transfer and condition references under customs exemption notification to cover additional beneficiaries.
The notification amends a customs exemption by substituting references so that where the text previously referred to "Advance Licence Holder" it now reads "Advance Licence Holder or Pass Book Holder", including the opening portion that governs transfers and conditions (e) and (g), thereby extending the notification's operative beneficiary category under section 25(1) of the Customs Act.

Amendment to customs exemption notification removes a listed table entry under powers conferred by the Customs Act.
The Central Government, invoking statutory powers under the Customs Act and acting in the public interest, amends Notification No. 71/87-Customs by omitting Sl. No. 8 and its related entry from the Table annexed to that notification.

Central excise rate reduction adjusts specified tariff rates by substituting lower per-kilogram rates under the relevant notification with statutory authority.
The Central Government, under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 157/83-Central Excises by substituting "Rs. 4.20 per kg." with "Rs. 4.00 per kg." and "Rs. 2.10 per kg." with "Rs. 2.00 per kg."

Appointment of Customs Officers: territorial clause amended to specify district and subdivision jurisdiction for officer appointments.
The Central Government, exercising powers under sub-section (1) of section 4 of the Customs Act, 1962, substitutes clause (c) in the Table to the earlier notification to specify the District of Darjeeling and Islampur sub-division of West Dinajpur District in West Bengal as the entry for that clause, thereby amending the territorial scope for appointment of customs officers.

Customs exemption scope amended to include tools and instruments alongside machinery, widening covered import items.
Amendment revises the wording of the notification by substituting the word "machinery" with the phrase "machinery, tools or instruments required", thereby broadening the descriptive scope of items covered by the customs exemption; the change is made under statutory power in the public interest and does not add procedural conditions.

Tax exemption for specified REC bonds granted, subject to holder registration with the issuing corporation.
Central Government designates a specified series of secured, redeemable, non-convertible REC bonds as tax-free under the Income-tax Act provision applicable to such instruments. The tax benefit is qualified by a mandatory condition that the bondholder register his name and holding with the issuing corporation to be eligible for the exemption.

Tax exemption for specified railway bonds granted, subject to bondholder registration to secure the tax-free interest benefit.
Central Government specifies 10 year 9% tax-free secured redeemable non-convertible railway bonds (Series III) as eligible for exemption under the Income-tax Act; interest on these bonds is tax-exempt provided the bondholder registers his name and holding with the issuing corporation as a condition of entitlement.

Specified tax-free bonds: transfer benefit conditional on transferee notifying issuer by registered post within prescribed period.
The Central Government specifies 10 year 9% tax free Secured Redeemable Non Convertible REC Bonds (19th Series) (Private Placement) as qualifying for clause (xvie) of s.5(1) of the Wealth tax Act, 1957. The wealth tax benefit on transfer by endorsement or delivery is admissible to the transferee only if the transferee notifies the issuing Corporation by registered post within sixty days of the transfer.

Specified tax-free railway bonds: benefit on transfers requires transferee to notify issuer by registered post within sixty days.
Central Government specifies "10 year-9% (tax-free) Secured Redeemable Non-Convertible Railway Bonds-III Series" issued by the Indian Railway Finance Corporation under clause (xvie) of sub-section (1) of section 5 of the Wealth-tax Act, 1957. The tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of the transfer.

Warehousing station designation authorizes a locality as an official customs warehousing station under the Customs Act.
The Central Board of Excise and Customs, exercising powers under the Customs Act, 1962, issues a notification declaring Cuttack in District Cuttack to be a warehousing station, formally recognising the place for purposes of customs warehousing and enabling use of customs warehousing facilities at that location.

Amendment to customs notification expands the Explanation's territorial wording to include Trivandrum alongside Madras.
Amendment modifies the Explanation to an existing customs notification by substituting the words "Madras and Trivandrum" for the earlier words "and Madras", thereby expanding the Explanation's territorial designation to include Trivandrum while leaving other terms of the original notification unchanged.

Amendment to customs exemption schedule adds a reference to a notification altering auxiliary duty entries.
Amendment inserts Sl. No. 267 in the Schedule to Notification No. 106/89 Customs, adding a reference to Notification No. 140 Customs dated 13 April 1989, and is promulgated under the powers of the Customs Act read with the Finance Bill provision given force under the Provisional Collection of Taxes Act as necessary in the public interest.

Customs exemption for aircraft salvage imports: duty waived if goods are exported within the allowed period.
Goods imported into India for search, rescue, investigation, repairs or salvage of a damaged aircraft are exempt from the whole of customs duty in the First Schedule to the Customs Tariff Act and from the whole of additional duty under section 3 of that Act, provided such goods are exported not later than three months from importation or such extended period as the Collector of Customs allows; covered goods include aircraft, tools, spare parts and any other necessary equipment.

Exemption notification under section 10(23C)(iv) confirms tax-exempt status for Indian People's Natural Calamities Trust for specified assessment years.
Central Government notification designates Indian People's Natural Calamities Trust as an exempt charitable institution under the exemption provision of section 10 clause (23C) sub-clause (iv) of the Income-tax Act for the assessment years 1986-87 through 1989-90.

Section 10(23C)(iv) notification recognizes a charitable institution's eligibility for income-tax exemption in the specified assessment year.
Section 10(23C)(iv) notification designates Royal Common Wealth Society for the Blind, Bombay as an eligible charitable institution under the Income-tax Act for the assessment year 1989-90, invoking the authority of sub-clause (iv) of clause (23C) of section 10.

Tax exemption notification under section 10(23C)(v) recognises Calcutta Zoroastrian Community's Religious and Charity Funds for assessments.
Central Government notification designates Calcutta Zoroastrian Community's Religious and Charity Funds as eligible under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 for the specified assessment years, thereby recognising the fund within the statutory income-tax exemption framework for those assessment years.

Reciprocal tax exemption for international shipping and air transport income, exempting resident carriers from foreign income tax.
Amendment to the India-United States double taxation arrangement establishes a reciprocal tax exemption for income from international operations of ship and aircraft operators: Air India, its wholly owned subsidiaries and Indian resident shipping enterprises are exempt from U.S. income tax on international operations from 1 January 1987, and equivalent exemption is extended to U.S. resident enterprises in India.

Exemption to ammonia and synthesis gas: notification amendment adds specified Hazira industrial entities to the exemption list.
Amendment under section 5A of the Central Excises and Salt Act, 1944 inserts S. No. 5 into the Table of Notification No. 415/86-Central Excises (15 September 1986), adding specified Hazira industrial entities to the exemption framework for ammonia and synthesis gas; effected by Notification No. 114/89-C.E., dated 12 April 1989.

Notification under Section 10(23C)(iv) confirms tax-recognition of a family planning foundation for the assessment year.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income-tax Act, notifies The Family Planning Foundation, New Delhi, for the purposes of that sub-clause for the assessment year 1989-90, identifying the organisation by name and citing the issuing notification number and date as the administrative basis for recognition.

Tax exemption notification under section 10(23C)(iv) confirms export promotion council's notified status for specified assessment years.
The Central Government notifies the Basic Chemicals, Pharmaceuticals and Cosmetics Export Promotion Council under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act for the purpose of that provision, specifying the notification's operative effect as confined to the stated assessment years and recording the notifying authority reference.