Customs airport designation: Hyderabad airport declared a customs airport for baggage loading and unloading under the Customs Act.
Declaration designates Hyderabad airport as a Customs airport for the purpose of unloading and loading of baggage, effected by Central Government notification issued under clause (a) of section 7 of the Customs Act, 1962, enabling customs control over baggage handling at the designated airport.

Research approval under section 35(1)(ii) requires separate accounts, annual returns and audited statements for tax recognition.
Approval of Dabar Research Foundation under section 35(1)(ii) is conditional on maintaining separate research accounts, filing prescribed annual returns of scientific research activities, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by the stated annual deadlines; renewal requires advance application to the tax board, with late applications liable to rejection.

Approval under Section 35(1)(ii) - institution authorized subject to separate accounts, reporting, renewal and restricted fund use.
Approval under section 35(1)(ii) is granted to the Birla Institute of Scientific Research, Calcutta, subject to maintaining separate accounts for research funds, filing annual returns of scientific research activities by 30th April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, applying for renewal three months before approval expiry, and refraining from using approved sums for social science research or non-research objectives.

Research deduction approval requires separate research accounts, annual returns and audited accounts, with timely renewal application.
Approval under section 35(1)(ii) of the Income-tax Act was granted to Narinder Mohan Hospital and Research Centre as an Institution, subject to maintaining separate accounts for scientific research; furnishing annual returns of research activities to the prescribed authority by 30th April each year; submitting audited annual accounts and balance-sheet with copies to the concerned Commissioner by 30th June each year; and applying to the Central Board of Direct Taxes for extension three months before expiry. The notification names the Institution's address and states the approval period from 1-4-85 to 31-3-1987.

Approval under section 35(1)(ii) confirms institutional research recognition subject to accounting, annual returns, audited accounts and renewal timelines.
Approval under section 35(1)(ii) recognizes Karnataka Cancer Therapy & Research Institute, Hubli as an eligible institution for research-related tax treatment, subject to maintaining a separate account for research receipts, furnishing annual scientific research returns by 30 April, submitting audited annual accounts and balance sheet 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.

Research institution approval under tax deduction provision conditioned on separate accounts, annual returns, audited accounts and timely renewal.
Approval to Dr. Patani Scientific & Industrial Research, Bombay under section 35(1)(ii) is subject to maintaining a separate account for research funds and furnishing annual research returns by 30 April. The Association must submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and provide copies to the Commissioner of Income-tax by 30 June. Extension of approval requires an application to the tax board at least three months before expiry; late applications may be rejected.

Excise exemption for rough ophthalmic glass blanks removes whole duty under section 3 as a limited-time measure.
The notification, issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts rough ophthalmic glass blanks including flint buttons falling under sub-item (5) of Item No. 23A of the First Schedule to the Central Excises and Salt Act, 1944, from the whole of the duty of excise leviable under section 3 of that Act, with the exemption limited to the specified articles and duration.

Exchange rate notification revises the customs Schedule by substituting specified currency entries, updating conversion rates for valuation.
Amendment to a customs notification substituting specified entries in the Exchange Rate Schedule, replacing serial numbers 1, 3, 5, 6, 7, 8, 10 and 15 with updated currency entries and corresponding exchange rates to revise the conversion rates applied for customs valuation and tariff calculations.

Approval under section 35(1)(ii) restricted for Indian Medical Research and Society, Bombay, effective until 31-12-1985.
The notification restricts the approval granted under section 35(1)(ii) of the Income-tax Act to the Indian Medical Research and Society, Bombay, limiting that previously granted approval (Ministry of Finance Notification No. 203 dated 1-7-1971) to be valid only up to 31-12-1985, as set out in Notification No. S.O.316 dated 10-12-1985.

Customs exemption for pig iron limits payable customs duty to a capped ad valorem rate, superseding prior notification.
The Central Government notified an exemption under statutory delegated authority removing customs duty on imported pig iron to the extent that duty exceeds the amount calculated at the rate of 25 per cent ad valorem, superseding a prior notification and remaining in force until the notification's stated terminal date.

Customs exemption for foreign correspondents: specified equipment imports exempted from excess and additional duty subject to certification and undertaking.
The Central Government exempts specified press and broadcasting equipment imported by accredited foreign correspondents from customs duty in excess of a prescribed base rate and from additional duty, subject to production of a Press Information Bureau certificate confirming accreditation, free supply and continuing ownership by the foreign organisation, single-unit importation, non-repetition of benefit for the same goods, recommendation for exemption, and an undertaking that the goods will remain in the importer's possession and not be transferred without prior permission of the Ministry of Finance.

Excise duty waiver: government directs non-recovery of short-levied excise and special duties on certain vegetable products for a specified period.
Central Government directs non-recovery of that portion of excise duty and special duties payable on certain varieties of vegetable products (Tariff Item 13) which, owing to an administrative practice between 15 October 1983 and 29 April 1984, were short levied; the direction, issued under section 11C of the Central Excises and Salt Act read with provisions of the Finance Acts of 1983 and 1984, relieves taxpayers from payment of that portion of duty and special duties short levied in accordance with the practice during the stated period.

Customs notification amendment narrows exemption scope, removes two wheeler references and deletes a tariff item.
Amendment narrows a customs exemption for goods used in manufacture of components of fuel efficient motor cars by deleting references to two wheeled motor vehicles from the opening paragraph and specified conditions, omitting the Table entry for Flywheel Magnetos, and replacing "Explanation I" with "Explanation" while omitting the second explanation.

Auxiliary duty notification amendment adds specified customs exemptions into existing schedule under customs and finance Acts.
Central Government, invoking section 25(1) of the Customs Act and section 43(4) of the Finance Act, amends Notification No. 162/85 Customs by inserting additional serial entries in its Schedule to include specified earlier Customs notifications within the consolidated exemption framework, thereby formally bringing those notifications into the scope of the miscellaneous exemption schedule administered by the Department of Revenue.

Auxiliary duty amendment removes specified schedule entries and adds a new notification reference under statutory authority.
Amendment to Notification No.161/85-Customs deletes specified serial entries from the Schedule governing miscellaneous exemptions and auxiliary duty, and inserts a new serial entry referencing a later customs notification, thereby updating the Schedule by omission of certain entries and insertion of a cross-reference to the new notification.

Customs exemption for components of fuel-efficient two wheeled vehicles permits reduced import duty subject to certification and use conditions.
Exemption reduces customs duty to an amount calculated at 25% ad valorem and exempts additional duty on specified imported goods (other than raw materials) required for manufacture of listed components for fuel-efficient two-wheeled motor vehicles, subject to certification by designated Industrial Advisers and a Deputy Secretary, approval of the import programme by the Ministry of Industry and Directorate General of Technical Development, and post-import certification of use in manufacture supplied to manufacturers; fuel-efficiency and testing criteria for qualifying vehicles are prescribed.

Customs exemption for imported vehicle components reduces duty and waives additional levy, conditioned on certification and fuel efficiency use.
Notification exempts imported goods (other than raw materials) for manufacture of listed motor vehicle components from customs duty above a prescribed ad valorem rate and from additional customs duty, conditioned on certification by industrial advisers and a Deputy Secretary, approval of an import programme by the Ministry of Industry, and post import certification that the goods were used to make components supplied to manufacturers of fuel efficient four wheeled cross country motor vehicles.

Customs exemption for components of fuel-efficient cross-country vehicles conditioned on manufacturer import and certification for after-sales service.
The notification exempts components of fuel-efficient four wheeled cross-country motor vehicles from customs duty in excess of a capped ad valorem rate and from additional duty, provided the components are imported by a manufacturer and certified by designated officials as imported for warranty coverage or after-sales service. It defines fuel-efficiency by petrol and diesel mileage thresholds and conditions certification on specified fuel-efficiency tests conducted by designated testing bodies under prescribed payload, fuel quality, run and correction protocols.

Customs exemption for fuel efficient vehicle components subject to certified lists, approved import programmes, and use verification.
The Central Government exempts components for manufacture of specified fuel efficient four wheeled cross country motor vehicles from customs duty above a capped ad valorem rate and from additional duty, conditional on inclusion in lists certified by designated industrial officers, import under a programme approved by the Ministry of Industry and the Directorate General of Technical Development, and production of a Central Excise certificate confirming use of the imported components in manufacture. Fuel efficiency is defined by prescribed consumption minima and certified by specified testing authorities under stated test protocols.

Specified government securities: interest payable to nationalised banks treated under tax-deduction proviso in income-tax law.
The Central Government specifies all securities of the Central Government and State Governments whose interest is payable to nationalised banks, including corresponding new banks, as falling within the proviso to the tax-deduction provision for interest payments, thereby identifying the class of instruments and payees to be treated under that proviso.