Tax exemption under Section 10(23C)(v) confirms institutional recognition subject to conditions on application, investments and dissolution.
Notification under Section 10(23C)(v) recognizes Srimajjagadguru Madhwacharya Moolamahasamsthana Uttaradi Math, Dharwad for assessment years 2002-03 to 2004-05, subject to conditions that income be applied or accumulated solely for its objects; investments be limited to forms permitted by Section 11(5) (except certain voluntary contributions); business income be incidental and separately accounted; returns be regularly filed; and on dissolution surplus assets transfer to a charitable organisation with similar objectives.

Rebate of input duties and service tax on exported services allowed where inputs were taxed and payment received in convertible foreign exchange.
Rebate of duty on excisable inputs and of service tax and cess on input services used for exported taxable services is available where the service is exported and payment is received in convertible foreign exchange, the duties and taxes claimed have been paid, no CENVAT credit has been availed on those inputs or services, and the aggregate rebate meets the minimum threshold. Claimants must file a pre export declaration, procure inputs and input services with prescribed invoices, and submit post export claims with invoices and proof of payment; authorities verify declarations and may sanction rebate in whole or in part.

Export rebate for service tax and cess: full refund permitted when services are exported and payment received in convertible foreign exchange.
Rebate of the whole of the service tax and cess on exported taxable services to countries other than Nepal and Bhutan is granted where the service is exported under the Export of Service Rules and payment for the service is received in India in convertible foreign exchange; rebateable tax and cess must have been paid, minimum admissible rebate conditions apply, and erroneously paid rebates are recoverable with interest under the statutory recovery provisions.

Approval under Section 35(1)(ii): research donation deductions subject to separate accounts, audited filing and auditor certification.
Approval is granted to Shanmugha Arts, Science, Technology & Research Academy (SASTRA) as a university/college partly engaged in research for the period 1.4.2005 to 31.3.2008 under the provision enabling donor deductions, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the tax authority by the return due date or within 90 days of notification (whichever is later), and enclosing an auditor's certificate specifying qualifying research receipts and certifying that expenditures were for scientific research.

Anti-dumping duty on thermal sensitive paper imposed, calculated as the difference between a reference amount and landed value.
An anti-dumping duty is imposed on imports of thermal sensitive paper under specified tariff subheadings, applied per country-of-origin/country-of-export entries. The duty equals the difference between a stated reference amount in US dollars per metric ton and the landed value of the imported goods; unit of measurement and currency are set in the notification. The duty is payable in Indian currency for a fixed term, with exchange rates and the definition of landed value prescribed for calculation.

Anti-dumping duty discontinuation on certain Vitamin imports follows finding no established dumping or injury risk.
The Central Government rescinded the anti-dumping duty on imports of Vitamin AB2D3K from the European Union, the United States of America, Thailand and Singapore after the designated authority's review found that dumping, material injury and the causal link could not be established due to lack of responses from interested parties, concluding that injury was not likely to recur and invoking powers under the Customs Tariff Act and applicable anti-dumping rules while preserving prior actions.

Anti-dumping duty rescission on specified chemical imports after review found no material injury and low recurrence risk.
The Central Government rescinds the earlier notification imposing the anti-dumping duty on Hydroxyl Amine Sulphate from specified foreign suppliers after a midterm review found dumped imports but no material injury to domestic industry and concluded that discontinuation of the duty is unlikely to lead to recurrence of dumping or injury; the rescission applies prospectively except as to prior acts.

CENVAT Credit amendment adds specified LPG and kerosene supplies to rule 6(3)(a), clarifying coverage under credit rules.
Notification No. 18/2005 inserts two sub clauses into rule 6(3)(a) of the CENVAT Credit Rules, 2004, specifying Liquefied Petroleum Gas (LPG) 2711 19 00 for supply to household domestic consumers and kerosene under heading 2710 for ultimate sale through the public distribution system, and brings the CENVAT Credit (Fourth Amendment) Rules, 2005 into force on publication in the Official Gazette.

Procedure for inquiry and penalty: rules empower adjudicating officers to conduct inquiries and impose penalties under the Depositories Act.
Rules establish the procedural framework, made under clause (a) of sub section (2) of section 24 of the Depositories Act, for conducting inquiries and enabling Adjudicating Officers to impose penalties under the Act's specified penalty provisions, thereby formalising the manner of administrative adjudication in the depository regulatory regime.

Appeal definition expanded under amended rules to include statutory and rule-based routes, clarifying scope for securities appeals.
The amendment substitutes clause (b) of rule 2 to define "appeal" as an appeal filed under section 21A, section 22A or section 23L of the Securities Contracts (Regulation) Act, 1956 or under sub-rule (5) of rule 19 or sub-rule (5) of rule 20 of the Securities Contracts (Regulation) Rules, 1957; the rules take effect on publication in the Official Gazette and are made under the powers conferred by section 30 of the Act.

Adjudication procedure in securities regulation sets formal inquiry and penalty framework for enforcement by adjudicating officers.
The rules prescribe the formal mechanism for conducting inquiries and imposing penalties by adjudicating officers under the Securities Contracts (Regulation) Act, establishing the authority, scope and rule based procedure for administrative enforcement of securities law.

Customs amendment adds petroleum products and Red Sander to the Schedule due to perishability and storage constraints.
Amendment under section 110(1A) of the Customs Act adds two entries to the Schedule of an existing customs notification-petroleum products under Chapter 27 of the Customs Tariff Act and Red Sander-on the stated grounds of perishability, depreciation over time, storage constraints and valuable nature, thereby subjecting these goods to the Schedule's regulatory treatment.

Research donation approval ensures donor deduction when an institution maintains separate research accounts and auditor certification.
Chennai Mathematical Institute is approved for purposes of Section 35(1)(ii) as a 'University, College or other Institution' partly engaged in research for the approval period, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the tax jurisdictional authority by the return due date or within ninety days of the notification, whichever is later; and include an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditures were for scientific research.

Duty exemption for imports against Target Plus duty credit certificates, conditional on Star Export House entitlement and procedural compliance.
Imports against a Duty Credit Certificate under the Target Plus Scheme are exempt from the whole customs duty and specified additional duty when the certificate is issued to a Star Export House for incremental export growth and produced at clearance. The certificate must have sufficient credit, be non-transferable (with limited use by named supporting manufacturers), and capital/office/professional equipment imports require an installation-and-use certificate within six months. Imports must pass through listed ports, airports, ICDs, LCS or SEZs; importers may forgo additional duty exemption and may claim drawback or CENVAT credit against amounts debited in the certificate.

Customs notification amendment under section 7 powers adds a specified cross-border road entry linking India and Bangladesh.
Amendment to Notification No. 63/94 CUSTOMS(N.T.) under the exercise of section 7 powers inserts item (52A) in the Table for Bangladesh, specifying the Balat Shillong Balat Dangar Lalpani Public Works Department road up to Dalura in Bangladesh as an included cross border route by Notification No. 31/2005 Customs (N.T.).

Foreign Trade Policy notification: Annual Supplement incorporated under statutory power, bringing the updated policy into force.
The Central Government, exercising its statutory power under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy framework, notifies the Foreign Trade Policy, 2004-2009 incorporating the Annual Supplement updated on 8 April 2005, and declares the consolidated policy effective from 1 April 2005, issued in the public interest.

Target Plus scheme amendment clarifies retrospective applicability to eligible exports under the Foreign Trade Policy.
An amendment inserts a Note to paragraph 3.7.5(f) of the Foreign Trade Policy clarifying that the Target Plus scheme modification applies to exports made on or after the start of the relevant policy year, and the change is issued under the executive powers conferred by the foreign trade statute.

ITC(HS) classification amendment replaces plant import order and sets free import policy for cobalt powders.
The ITC(HS) Classification is amended to replace the reference to the Plants, Fruits and Seeds (Regulation of Imports into India) Order, 1989 with the Plant Quarantine (Regulation of Imports into India) Order, 2003, and the Import Policy for Exim code 81052030 (cobalt powders) is set to Free, with a policy condition stating the amendment is issued in the public interest.

Recognition of a place of public worship affirms statutory tax recognition and associated donation treatment.
The Central Government issues a notification specifying Thuravoor Mahakshethram, Thuravoor, Kerala as a place of public worship of renown throughout the State of Kerala for the purposes of the Income-tax Act, thereby recognizing the temple's status under the statute governing tax treatment of donations and related benefits.

Clearance free of duty extended to passengers via specified land routes; tourist categories and entry points amended.
The proviso to rule 3 is replaced to allow an Indian resident or a foreigner arriving by the land routes listed in Annexure IV to obtain clearance free of duty for bona fide baggage up to the limits in column (2) of Appendix B. Appendix E entries are amended to redefine tourist categories with respect to arrivals by those specified land routes, and Annexure IV is added to list the specific border entry points to which these concessions apply.