Excise exemption for fasteners: duty waived when used in manufacture of specified water pumps subject to procedural compliance.
Exempts bolts, nuts and screws of base metal classified under specified tariff headings from excise duty when used in the manufacture of specified power-driven water pumps, subject to procedural compliance under Chapter X where such use occurs outside the factory of production.

Excise exemption for guar gum removes duty on the specified tariff item under Central Excise Rules notification.
The Central Government, exercising powers under the Central Excise Rules, exempts guar gum under sub heading 1301.90 of the Central Excise Tariff Act from the whole of the excise duty specified in the Schedule, by notification as a miscellaneous exemption.

Auxiliary duty exemption for imported machinery parts limits duty to the rate applicable to the finished article when proven to customs.
Exempts component parts of machinery imported for initial setting up, assembly or manufacture of specified articles from auxiliary customs duty to the extent such duty exceeds the rate applicable to the finished article when imported complete, conditional on the parts falling within the listed tariff headings or specified descriptions and on proof to the Assistant Collector of Customs that the parts are required for those purposes, subject to conditions in prior notifications and relevant notifications and rates for the finished article.

Exemption from auxiliary duty on imported component parts for manufacture of medical electronic equipment, subject to specified proof and conditions.
The notification exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment (Chapters 85, 90 or 98) to the extent the duty exceeds that leviable on the finished equipment, while excluding parts containing specified semiconductor devices, light emitting diodes, electronic micro circuits, and non-paper capacitors; eligibility must be proved to the Assistant Collector of Customs and is subject to conditions of the referenced prior notification.

Partial exemption from auxiliary customs duty on imported cinematograph film limits duty to 45% of print cost plus freight and insurance.
Partial exemption for imported exposed cinematograph film narrows the auxiliary duty base: the Government exempts duty in excess of an amount calculated at 45% of the value that comprises only the cost of the print and the freight and insurance charges incurred in respect of that print, superseding an earlier notification and relying on powers under the Customs Act and the Finance Act.

Auxiliary duty exemption on component parts of aircraft simulators aligns their customs duty to that of aircraft components.
Exempts component parts of simulators of aeroplanes and other aircraft, falling within Chapter 88, from that portion of auxiliary duty in excess of the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, effectively capping auxiliary duty on simulator parts at the aircraft component rate on importation.

Partial exemption from auxiliary customs duty exempts excess ad valorem charge for goods partially exempt from basic duty.
Where goods are partially or wholly exempt from basic customs duty by earlier notifications, the Central Government exempts that portion of auxiliary customs duty which exceeds an ad valorem cap of thirty per cent of the value of such goods as determined under the valuation provisions; this exemption is subject to any conditions attached to the original notifications and supersedes the earlier specified notification.

Auxiliary duty cap: exemption of excess ad valorem customs duty on specified imported goods reduces additional duty liabilities.
The Central Government exempts specified imported goods, listed by tariff Chapter and description, from that portion of auxiliary customs duty which exceeds a capped ad valorem rate, invoking powers under the Customs Act and the Finance Act and superseding an earlier notification; the exemption applies on importation and is limited to the goods enumerated in the annexed Table.

Auxiliary duty exemption cap on partially exempt goods; excess auxiliary customs duty relieved subject to existing exemption conditions.
The Central Government exempts goods partially or wholly exempt from basic customs duty from that part of auxiliary customs duty which exceeds the amount calculated at the ad valorem rate of five percent of value as determined under the Customs Act. The exemption supersedes an earlier notification and applies subject to the conditions, if any, attached to the original notifications under which those goods enjoyed full or partial exemption from basic customs duty.

Customs auxiliary duty exemption for specified imported goods caps excess duty to a permitted basic rate.
The Central Government exempts specified imported goods from that portion of the auxiliary duty of customs exceeding five per cent ad valorem of the value as determined under the Customs Act, thereby capping auxiliary duty liability at five per cent. The notification lists the tariff chapters and descriptions of goods covered-including dry dates, wattle bark, zinc concentrates, mineral grease and defined lubricating oil, photopolymer plates, certain rough wood, raw cotton, specified vegetable fibres, blades for leather shaving machines, and specified printing equipment and scanners.

Auxiliary duty exemption for goods already partly or wholly exempt from basic customs duty, subject to underlying notification conditions.
The Central Government exempts goods that are wholly or partly exempt from basic customs duty by specified prior notifications from the whole of the auxiliary duty leviable under the Finance Act, on the authority of the Customs Act and Finance Act, subject to any conditions attached to those underlying notifications and limited to goods identified in the Schedule of listed notifications.

Exemption from auxiliary duty on specified imported goods preserves tariff relief subject to defined commodity classifications and limits.
Exemption from auxiliary duty is granted on importation of specified goods listed in the annexed Table, under the exercise of powers conferred by section 25(1) of the Customs Act, 1962 read with section 77(4) of the Finance Act, 1988. The notification exempts goods identified by their chapters in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under section 77(1) of the Finance Act when imported into India, subject to commodity-specific definitions and composition limits set out in the notification.

Auxiliary customs duty exemption limits duty to prescribed rates on specified imported goods including crude petroleum and polyvinyl chloride.
The government exempts specified imported goods from that part of the auxiliary duty of customs exceeding the rates set in the annexed Table, superseding an earlier notification. The Table fixes distinct effective duty rates for crude petroleum, for polyvinyl chloride by grade, and for all other goods a residual percentage rate applied to the value as determined under import valuation rules. A proviso preserves any other exemption notifications then in force for the same goods.

Excise duty exemption for tyre-bead-wire-rings used as inputs in cycle and rickshaw tyre manufacture.
Exempts from excise duty tyre-bead-wire-rings when intended for use as inputs in the manufacture of tyres for cycles and cycle-rickshaws, granted under delegated authority of the Central Excise Rules and removing the whole of the duty otherwise leviable under the Tariff Schedule for such classified goods used for the specified end-use.

Specification of IDBI bonds under withholding-tax proviso: transfer benefit requires transferee to notify issuer by registered post within sixty days.
Central Government specifies the 11% IDBI Bonds, 2002 (47th Series) issued by the Industrial Development Bank of India under the proviso to section 193 clause (iib). The benefit under the proviso is admissible on transfer by endorsement or delivery only if the transferee informs the issuing bank by registered post within sixty days of such transfer.

Appointment of customs officers: EPZ personnel are formally designated to exercise customs authority within specified zone boundaries.
Notification designates personnel posted in the Santa Cruz, Falta, Madras, NOIDA and Cochin Export Processing Zones as customs officers: Assistant Collectors for those holding Assistant Collector posts; Appraisers, Superintendent (Preventive), Examiners and Preventive Officers as officers of customs; and named security staff as officers of customs within the territorial jurisdiction of the relevant Assistant Collector, with each EPZ's boundaries defined by prior statutory notifications.

Charitable donation deduction: temple recognised as public place of worship, donations restricted to renovation subject to accounting conditions.
Notification recognizes Sri Swetharanyeswaraswamy Temple, Thiruvengadu, Tanjavur District as a place of public worship of renown for donation deduction purposes, conditional on maintaining separate books of account and using donations exclusively for temple renovation.

Tax exemption notification under section 10(23C)(v) designates an institution for income-tax exemption treatment.
Notification under section 10(23C)(v) of the Income-tax Act notifies Shri Durgiana Committee, Amritsar as an institution covered by sub-clause (v) of clause (23C) of section 10 for the specified assessment year, applying the Central Government's power to designate entities for income-tax exemption treatment under that provision.

Tax exemption notification under Section 10(23C)(v) recognising Anjuman-Islamiah for specified assessment years.
Notification under Section 10(23C)(v) records the Central Government's recognition of Anjuman-Islamiah, Kurnool, Andhra Pradesh for the purposes of clause (v) of clause (23C) of section 10 of the Income-tax Act, specifying that the recognition applies for designated assessment years and thereby places the institution within the statutory exemption framework for those years.

Notification under Section 10(23C)(v) recognizes The Catholic Mission of Western Bengal for income tax purposes for the relevant assessment year.
The Central Government notifies that The Catholic Mission of Western Bengal, Calcutta qualifies under sub clause (v) of clause (23C) of section 10 of the Income tax Act for the specified assessment year, formally recognising the institution for the purposes of that sub clause and thereby bringing it within the statutory treatment accorded to such entities for income tax purposes.