Customs exemption amendments update eligible entities, replenishment authorisations, FOB-based benefit caps and NFE-based exit relief.
Amendments add an eligible laboratory to a customs exemption, revise benefit rates for rhodium finish and silver jewellery as percentages of preceding year FOB exports and substitute "Replenishment Licence" with "Replenishment Authorisation" with updated Handbook cross references; they also permit one time clearance or debonding under Advance Authorization on payment of duty where a unit exits after meeting positive Net Foreign Exchange (NFE) criteria and add a definition and calculation method for NFE.

MRP-based duty on medicaments clarified by adding 'Chapter or Heading No.' and updating tariff heading references.
The Government, invoking section 4A authority, substitutes every occurrence of the word "Chapter" in Notification No. 2/2005 with "Chapter or Heading No.", and replaces the column (2) entries for the first two serial entries in the notification's Table with the specified tariff heading references, thereby clarifying the tariff-classification basis for MRP-based excise on medicaments.

Net Foreign Exchange criteria allow one-time debonding under Advance Authorization on duty payment for exiting user industries.
Amendment permits a one-time clearance or debonding of goods under Advance Authorization for an exiting user industry that meets positive NFE criteria in Para 6.18(g) of the Foreign Trade Policy, subject to payment of applicable duty. It also defines NFE as Net Foreign Exchange Earnings per Para 6.5 of the Foreign Trade Policy and Para 6.10.1 of the Handbook of Procedure, to be calculated as explained in Annexure-I to Appendix 14-I-G of the Handbook of Procedure, volume 1.

Inoperability of proviso to section 2(1)(zd) takes effect on publication, changing its applicability under Delhi VAT.
Notification declares that the first proviso to clause (zd) of sub section (1) of section 2 of the Delhi Value Added Tax Act, 2004 shall cease to be effective from the date this notification is published in the official Gazette, thereby specifying publication as the operative effective date for making the proviso inoperative.

Port restriction removal on concessional imports of quota tea from Sri Lanka expands eligible landing points under Customs amendment.
Omission of condition (3) in Notification No.60/2000 Customs removes the port-based restriction on concessional imports of quota tea from Sri Lanka, thereby changing import eligibility to allow landing at any eligible port for concessional treatment; the amendment is effected by Department of Revenue notification under Customs Act authority as an administrative modification of the prior eligibility condition.

Export relaxation for red sanders wood permits licensed exports of specified grades of logs sourced via government auction.
The condition in Column 5 against Sl. No.154(a) of Chapter 44 of the ITC(HS) schedule is relaxed for one month from the date of issue of the export licence to permit export in log form of A, B, C and D grades of red sanders wood obtained through government auction.

Common Adjudicating Authority appointed to adjudicate show cause notices relating to V.K. Tours and Transports.
Designates the Commissioner of Customs (Export), Jawahar Custom House, Nhava Sheva, as Common Adjudicating Authority to exercise and discharge the powers and duties of two named customs commissioners for adjudicating matters relating to the show cause notice issued against M/s. V.K. Tours and Transports by the Directorate of Revenue Intelligence.

Appointment of common adjudicating authority to exercise customs adjudication powers for show cause notices in Raj Mahal Bhinder matter.
The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Exports), Jawaharlal Nehru Custom House, Nhava Sheva, as the common adjudicating authority to exercise the powers and discharge the duties of the Commissioner of Customs (Exports), New Customs House, New Delhi, solely for adjudicating matters arising from the Show Cause Notice issued to M/s Raj Mahal Bhinder and Others by the Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit.

Appointment of common adjudicating authority to adjudicate a Customs Act show cause notice against Hamilton Housewares.
Appoints the Commissioner of Customs, Custom House, Navrangpura, Ahmedabad as common adjudicating authority to exercise the powers and duties of three specified Commissioners of Customs for adjudicating matters relating to the Show Cause Notice issued to M/s Hamilton Housewares Private Limited by the Additional Director General, Directorate General of Revenue Intelligence, Regional Unit Surat, under the powers conferred by sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962.

Appointment of common adjudicating authority: Commissioner ICD Tughlakabad to adjudicate DRI show cause notices against specified companies.
Under sections 4(1) and 5(1) of the Customs Act, the Central Board appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad as the Common Adjudicating Authority to exercise the powers of the Commissioner of Customs (Export Promotion), Mumbai for adjudicating show cause notices issued by the DRI Ludhiana concerning M/s Dollar Poly Pipes (India) Limited, M/s Shivalik Plastichem (India) Limited and others.

Appointment of common adjudicating authority to transfer adjudication of specified Customs show cause notices concerning Rose Zinc Limited.
The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, appoints the Commissioner of Customs (Import), Jawahar Customs House, Nhava Sheva as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs, Custom House, Jaipur, for adjudicating matters arising from the show cause notice issued to M/s Rose Zinc Limited and others by the Directorate of Revenue Intelligence, Delhi Zonal Unit dated 30th March 2007.

Common Adjudicating Authority appointed to adjudicate DRI show cause notices against M/s Paradise International under Customs Act.
The Central Board of Excise and Customs appoints the Commissioner at the Inland Container Depot, Tughlakabad, New Delhi, as a Common Adjudicating Authority to exercise the adjudicatory powers of the Commissioners of Customs (Imports) for Mumbai and Nhava Sheva solely for adjudicating matters arising from the Show Cause Notice issued to M/s Paradise International and others by the Directorate General of Revenue Intelligence.

Special Economic Zone expansion at Jamnagar adds 784.03 hectares and converts the zone to multi-product, effective immediately.
Notification adds 784.0296 hectares to the Jamnagar Special Economic Zone, listing specific survey numbers and parcel areas to be included, and records prior approvals including satisfaction of section 3 requirements, transfer of approval following a corporate name change, and conversion from a petroleum and petrochemicals sector-specific SEZ to a multi-product SEZ under the Act and Rules.

Special Economic Zone notified for information technology and electronics hardware enabling development and operation by private developer.
The Central Government, having granted a letter of approval under the Special Economic Zones Act for a sector specific SEZ for information technology, IT enabled services and electronics hardware to a private developer, notifies the area at Kancha Imarat, Raviryal Village (Survey number 1/1, 68.96 hectares) under its powers and rule 8 of the SEZ Rules, 2006, formally designating that land as a Special Economic Zone to enable development, operation and maintenance.

Special Economic Zone designation at Pocharam transfers approved development rights to Serene Properties under SEZ Act authority.
Notification declares specified survey parcels at Pocharam Village a Special Economic Zone for IT/ITES under section 4(1) of the SEZ Act and rule 8, following transfer of formal approval from the original developer to Serene Properties Private Limited; the listed parcels total 26.895 hectares and a subsequent notification later de-notified part of the area.

Special Economic Zone notified for IT/ITES development at Thotlakonda Hills, approved under the SEZ Act.
The Central Government, invoking section 4(1) of the SEZ Act and rule 8 of the SEZ Rules, 2006, notifies the area at Thotlakonda Hills (Survey No. 314/Part, area 20 hectares) as a Special Economic Zone for information technology and information technology enabled services pursuant to a letter of approval granted under section 3(10) following satisfaction of the requirements under section 3(8).

Tax withholding under Section 194A: Senior Citizens Savings Scheme notified for applicability to withholding provisions.
The Central Government, invoking powers under subsection (3)(i)(c) of the Income-tax Act, notifies the Senior Citizens Savings Scheme, 2004 (published vide G.S.R. 490(E) dated 2nd August, 2004, as amended) for the purposes of that clause, identifying the Scheme as subject to the withholding provisions specified therein.

Industrial park designation: tax benefits conditional on infrastructure thresholds, minimum units, continued operation and compliance with approval conditions.
Central Government notifies Primal Projects Private Limited's PriTech Park as an industrial park under clause (iii) of section 80 IA(4), subject to annexure conditions: location, 95% industrial/5% commercial allocable area, minimum four units, specified commencement date, investment and infrastructure thresholds. Tax benefits depend on meeting minimum unit count and infrastructure expenditure (50% general minimum; 60% where built up industrial space provided). Operator must continue operation; delay over one year requires fresh approval; misinformation, duplicate location, unapproved amendments or nondisclosure invalidate approval; transfers require joint intimation and agreement copy.

Industrial park designation enables tax benefits under section 80IA subject to specified infrastructure, allocation and compliance conditions.
Notification designates M/s. Primal Projects Private Limited's undertaking at PriTechPark, Bellandur, Bangalore as an industrial park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, primary activity (software supply services), 95% industrial and 5% commercial allocation, minimum number of units, proposed investments and commencement date. Tax benefits accrue only after the minimum units are located. Conditions include minimum infrastructure investment thresholds (50% generally; 60% where built-up industrial space provided), qualifying infrastructure items, a cap of 50% allocable industrial area per single unit, requirement for statutory approvals, operator continuity, transfer notification, and invalidation or withdrawal for misinformation, non-disclosure, unauthorized amendment, or non-compliance.

Jurisdiction of income-tax authorities reallocated, assigning Delhi commissionerates classes of salary earners and employer-based categories.
Amendment under Section 120 substitutes Schedule entries to designate Commissionerates Delhi XIV and Delhi XV, both headquartered in Delhi and covering the National Capital Territory of Delhi, and defines jurisdictional classes: Delhi XIV covers non-company residents with specified public-sector and institutional employers and salary recipients whose employer's name begins with G; Delhi XV covers individuals and HUFs with specified employer categories and salary recipients whose employer's name begins with B or K. The amendment is effective 1-6-2007.