Customs exemption: substitution of the Table entry to specify EHT cables, narrowing tariff exemption scope.
The Central Government, invoking its power under the Customs Act, substitutes the entry at Sl. No. 23 in the Table annexed to Notification No. 188/87-Customs with a new entry identifying "EHT Cables," effected by Notification No. 371/87-Cus dated 3-12-1987 as a public-interest amendment to the miscellaneous exemption notifications.

Extension of customs exemption notification: expiry date substituted under Customs Act powers to prolong its operation.
Amendment substitutes the figures, letters and words "31st day of December, 1987" in paragraph 2 of Notification No. 291/84-Customs with "31st day of December, 1990", extending the notification's operative period under the statutory power in sub-section (1) of section 25 of the Customs Act, 1962, on grounds of public interest.

Prohibition on double customs allowance: passengers cannot claim Transfer of Residence benefits and baggage rule allowance simultaneously.
The amendment inserts a rule prohibiting a passenger from availing the provisions of the Transfer of Residence Rules and the allowance under rule 4A of the Baggage Rules at the same time, operating notwithstanding the Baggage Rules and effective on publication in the official Gazette.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval granted to the Centre for Development of Telematics as an approved institution for research-related tax purposes for 1-4-1987 to 31-3-1988, conditional on maintaining separate accounts for research funds and filing prescribed annual returns by 31 May. The institution must submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June, and must apply for renewal at least three months before approval expiry.

Research institution approval under tax law requires separate research accounts and annual audited filings for continued recognition.
Approval is granted to the Institute of Management Development, Lucknow, as an Institution for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, 1961, read with rule 6 of the Income tax Rules, 1962, by the Department of Scientific & Industrial Research. The approval is subject to conditions: maintain a separate account for research funds; file annual research returns to the prescribed authority; submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner; and apply to the Central Board for extension before expiry.

Approved Research Institution status requires separate research accounts, annual returns, audited accounts, and timely renewal applications for approval.
Approval was granted to Jayant Industrial and Scientific Research Foundation as an approved research institution in the category of Association, conditional on maintaining separate research accounts, furnishing annual returns of scientific research activities to the prescribed authority, submitting audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner of Income tax by stated deadlines, and applying in advance for extension of approval prior to expiry.

Research exemption approval requires separate research accounts, annual returns, audited accounts and advance renewal applications.
Approval is granted to the Bhagwan Sri Ramana Maharshi Research Centre, Bangalore, as an approved institution under the income-tax research-exemption regime, conditioned on maintaining separate accounts for scientific research, furnishing prescribed annual returns of research activities, submitting audited annual accounts and balance sheet to the prescribed authority and tax authorities, and applying in advance for renewal of approval to avoid rejection.

Research approval requires institutions to maintain separate accounts and submit annual returns, audited accounts, and extension requests.
Approval under section 35(1)(ii) is conferred on the Institute of Management Development, Lucknow, as an approved Institution for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31st May; submit audited accounts, income and expenditure statements, and balance sheet with copies to the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply to the Central Board for extension three months before approval expiry.

Auxiliary duty amendment adds new serial entry to customs exemption schedule, incorporating a referenced customs notification.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 207/87-Customs by inserting after Serial No. 306 a new serial entry to the Schedule, thereby adding the cited customs notification relating to auxiliary duty to the list of referenced exemption instruments.

Customs exemption for educational defence-training video cassettes - duty waived subject to defence certification at clearance.
Video cassettes recorded with predominantly educational material and intended exclusively for the training of defence personnel are exempt from both basic customs duty under the Customs Tariff and additional customs duty under the Customs Tariff Act, provided the importer produces, at time and place of clearance, a certificate from the Ministry of Defence film and photo authority confirming the educational content and exclusive defence training purpose.

Certification authority expansion broadens approving bodies for customs exemption notifications to include state and union territory directorates.
The Central Government amends Notification No. 41/85 Cus, inserting after the words "Ministry of Industry" the phrase "of the Government of India or Directorate of Industries of a State or a Union Territory" under the powers of sub section (1) of section 25 of the Customs Act, thereby adding State and Union Territory Directorates of Industries as authorised certifying authorities in the notification's proviso.

Exchange rates amendment substitutes official foreign currency conversion rates for application in customs and stamp assessments.
Amendment substituting official exchange rates for French Francs, Italian Lire and Japanese Yen in a prior customs/stamp notification, prescribing the listed conversion rates and declaring those substituted rates effective from 3-12-1987 for application in customs and stamp assessments.

Tax exemption notification under section 10(23C)(v) officially recognizes Idara Dawatul Quran for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Idara Dawatul Quran, Bombay for the purposes of that clause by S.O.3 dated 25 11 1987, thereby recognizing the institution under the statutory category for the specified assessment years.

Notification under section 10(23C)(iv) confers notified charitable status on Bangiya Sahitya Parisad for specified assessment years.
The Central Government notifies Bangiya Sahitya Parisad, Calcutta, as a notified institution under the charitable exemption provision of the income-tax law, specifying that the organisation is entitled to the benefits of that provision for the stated assessment years and thereby fixing the period of its exemption classification.

Excise duty exemption for LPG used in propylene manufacture limits duty to actual consumption after returns deduction.
Exemption from excise duty applies to L.P.G. used in manufacture of propylene by limiting duty to that leviable on the quantity of L.P.G. consumed; consumption is calculated by subtracting L.P.G. returned to the supplying refinery from the quantity received by the propylene-manufacturing factory.

Exemption for factory-used high-purity water and liquid air: excise duty waived when used within manufacturing premises.
Government exempts goods under the stated tariff sub-heading from the whole of the excise duty in the Schedule, provided such goods are used within the factory where they are manufactured. The Table specifies the goods as distilled or conductivity water and water of similar purity, and liquid air (whether or not any fraction has been removed).

Excise exemption for specified fabrics adjusts additional duty to fixed per-area rates based on fabric width and weight.
Exemption caps the Additional Duties of Excise on specified textile fabrics under tariff headings 54.09, 54.12, 55.08, 55.11 and 55.12 by specifying per-square-metre duty rates. Fabrics are categorized by width, and for widths not more than 100 centimetres by weight per square metre, with each category subject to its prescribed per-area duty cap limiting the additional duty payable.

Notification under section 10(23C)(iv) grants tax-exempt recognition to Bangiya Sahitya Parisad for specified assessment years.
Notification confers tax-exempt recognition on Bangiya Sahitya Parisad, Calcutta under section 10(23C)(iv) of the Income-tax Act, 1961, the Central Government notifying the society for the specified assessment years, thereby treating it as an entity covered by the exemption provision for the period identified.

Exemption for educational video cassettes conditioned on certification by the film board and limited-duration notification.
Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.

Designation of specified corporate bonds requires transferee to notify issuer within sixty days to obtain proviso benefit.
Central Government specifies 13 per cent. Secured Redeemable Non-convertible Bonds (B-Series) issued by Neyveli Lignite Corporation Limited as covered by the proviso to section 193 of the Income-tax Act. The notification conditions the proviso benefit on the transferee informing the issuer by registered post within sixty days of any transfer by endorsement or delivery.