Exemption for software and data services imports extended to cover goods for export and on-site consultancy abroad.
The amendment extends the customs exemption to goods imported by units engaged in computer software development, data entry and conversion, data processing, data analysis and control, or data management for the purposes of export and for providing consultancy services on site abroad, subject to compliance with the notification's conditions and the procedure specified by the Commissioner of Customs.

Exemption conditions: jobbing must follow import-at-concessional-duty rules and cottage industries must execute bond for duty liability.
The amendment requires jobbing on imported goods for export orders to be undertaken in accordance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Where jobbing is carried out by or through cottage industry without fixed premises, the importer must execute a bond with such surety, security, form and sum as specified by the Assistant Commissioner of Customs, binding to pay on demand duty equal to that leviable but for the exemption if notification conditions are not complied with.

Customs notification amendment permits unloading of specified petrochemicals at Broach under expanded port list provision.
Amendment inserts Broach as an additional designated custom port in the Table to Notification No. 62/94 (N.T.)-Customs for Gujarat by adding item (2A), authorising the unloading of Ethylene, Vinyl Chloride Monomer, Propylene and Naphtha at Broach under the powers conferred by clause (a) of section 7 of the Customs Act, 1962, effected by Notification No. 55/96-Cus.(N.T.), dated 14-11-1996.

Avoidance of double taxation: treaty amendment lowers withholding burdens and strengthens information exchange and tax collection assistance.
Bilateral tax treaty between India and Uzbekistan sets rules to avoid double taxation and prevent fiscal evasion by: defining residents, taxes covered and key terms; allocating taxing rights for business profits, immovable property, dividends, interest, royalties, technical fees and capital gains; defining permanent establishment and profit attribution; providing non discrimination and elimination of double taxation by tax credits; and establishing mutual agreement, expanded exchange of information, assistance in collection and a limitation of benefits rule. A 2012 Protocol lowers withholding rate caps and inserts expanded information exchange, collection assistance and anti abuse measures.

Import exemption for defence equipment subject to certified list and use-only condition at time of customs entry.
Amendment grants conditional customs exemption for machinery, instruments, tools and accessories imported by the General Manager, Ordnance Factory, Badmal, for setting up ammunition filling facilities, provided the importer produces at import a list certified by an officer not below Joint Director, Ordnance Factory Board, Calcutta, to the Assistant Commissioner of Customs, confirming the goods are required, not manufactured in India and will be used only for that purpose; the exemption lapses on or after the notification's sunset date.

Advisory Committee constitution appoints industry and professional members for a two-year term under statutory notification.
The Central Government constituted an Advisory Committee under the Companies Act by notification, appointing five members from industry and professional backgrounds-a Confederation of Indian Industry president, a chartered accountant, a company secretary, a cost accountant and a practising corporate lawyer-who shall hold office for a period of two years from the date of publication of the notification.

Excise duty exemption for processed cotton and cellulosic spun yarn: no additional excise required where earlier duty was paid.
The Central Government directs that where cotton yarn or cellulosic spun yarn falling under the specified tariff headings was subjected to processes such as beaming, warping, wrapping, winding or reeling and duty on the base yarn had already been paid, the excise duty that would otherwise be payable shall not be required to be paid in respect of those clearances which were not charged under the prevailing non-levy practice.

Exemption for fogging machines: customs duties waived when municipal authorities import for mosquito control purposes.
Exempts fogging machines imported by a Municipal Authority for combating malaria and other mosquito borne diseases from the whole of customs duty and the whole of the additional customs duty, applicable to goods falling within Chapter 84, with the exemption framed as a public interest measure and limited in force until 31 March 1997.

Drawback claim filing requirements updated: shipping bill equals claim, documentation and resubmission rules, and filing extensions provided.
The amendment treats the triplicate copy of the Shipping Bill at export clearance as the formal drawback claim and requires specified supporting documents. Incomplete claims must be returned with a deficiency memo within ten days and are deemed not filed for section 75A; resubmission after curing deficiencies is treated as a claim filed on the clearance date. Testing time up to one month is excluded from the three month payment computation. Extensions for filing supplementary claims are available from Assistant Commissioner and Commissioner where sufficient cause exists, and a transitional filing window is provided for pre amendment exports.

Land customs stations amendment: Ghasuapara routes substituted to list two roads to Baluaghat under Customs Act.
Amendment under the powers conferred by clauses (b) and (c) of section 7 of the Customs Act, 1962 substitutes the Table entry for Ghasuapara in Notification No. 63/94(NT)-Customs, designating "(47) Ghasuapara" and prescribing two road routes to Baluaghat (Bangladesh): (a) via Ghandibor (Ghasuapara) B.P. No. 1123/1-5 to Karaitoli - Baluaghat; and (b) via [Miassingitta] (Ghasuapara) B.P. No. 1224/1-5 to Baluaghat.

Service Tax amendment expands taxable services to include pager connections and assigns billing liability to advertising and courier agencies.
The Service Tax (First Amendment) Rules, 1996, effective 1 November 1996, amend rule 2(1)(d) by expanding the scope from "telephone connection" to "telephone connection or pager" and by inserting sub-clauses that make an advertising agency which raises a bill for services rendered to a client and a courier agency which raises a bill for services rendered to a customer the relevant entities for the applicable service-tax liability.

Service tax commencement under Section 85: government appointed an effective date to bring the provision into force.
The Central Government, under Section 85 of the Finance (No. 2) Act, 1996, appoints the first day of November, 1996 as the date on which that section shall come into force, by notification.

Supersession and administration: administrator designated Chairman with delegated officers to manage the superseded exchange.
Partial modification of an order issued under section 11 of the Securities Contracts Regulation Act, 1956 designates the existing administrator as Chairman of the Pune Stock Exchange, appoints a Vice Chairman and an Officer on Special Duty, and provides that those appointees will discharge functions delegated by the Chairman while all other provisions of the original supersession order remain unchanged.

Special Customs Duty exemption extended to include newsprint through amendment to existing customs notification provision
Amendment to Notification No. 77/96-Cus substitutes the opening paragraph reference from "S. Nos. 2 to 11" to "S. Nos. 2 to 12" and adds S. No. 12 in the Table, inserting an exemption entry for "Newsprint falling under sub-heading No. 4801.00 of the said First Schedule."

Customs tariff amendment substitutes specified duty rate for newsprint, altering the column entry in existing notification.
Under the authority of section 25(1) of the Customs Act, 1962 and in the public interest, the Central Government amends Notification No. 36/96-Customs by substituting, in the Table of that notification, the entry in column (4) against the relevant serial number for newsprint with the duty description "10%".

Exchange rate determination for export goods establishes official currency conversion rates and supersedes earlier notification.
Central Government determination under the Customs Act prescribes official conversion rates of specified foreign currencies into Indian rupees and vice versa for export goods, superseding the earlier notification and making the rates in the appended Schedule I (unit-based rates) and Schedule II (per one hundred units) operative from the stated commencement date.

Exchange rate determination sets official conversion rates for imported goods and stamp duty, superseding the prior notification.
The Central Government, exercising powers under the Indian Stamp Act and the Customs Act, supersedes Notification No. 45/96 and prescribes official exchange rates for specified foreign currencies effective 1 November 1996. The notification provides two schedules: Schedule I giving Indian-rupee equivalents per one unit of listed currencies, and Schedule II giving equivalents per 100 units for certain currencies, to be applied for stamp duty calculation and customs purposes relating to imported goods.

Customs exemption for fuel injection components subject to use restrictions, non sale period, installation and certification requirements.
The notification exempts listed components, sub-components and specified machinery for fuel injection equipment from customs duty in excess of a prescribed ad valorem rate when imported for designated manufacturing or after-sales purposes, subject to importer undertakings that goods will be used for stated purposes, a prohibition on sale of certain imported machinery for a minimum period, and production of certificates from the Assistant Commissioner of Central Excise confirming use or installation within periods to be specified by the Assistant Commissioner of Customs.

Customs port designation expanded to include land customs station at Petrapole for pass book imports under Exim Policy.
The Central Government amended the cited customs notification by substituting the word "Calcutta" with "Calcutta (including the Land Customs Station at Petrapole)" in condition (2), first proviso, thereby extending the notification's territorial coverage to include the specified land customs station for imports made under a pass book issued under the Exim Policy.

Customs airport appointment: Pune designated for loading perishable agricultural produce under amended customs notification.
The Central Government amends Notification No. 61/94-(N.T.)-Customs to re-number the Maharashtra entry and insert Pune as a customs airport specifically appointed for the loading of perishable agricultural produce, including flowers, fruits and vegetables, pursuant to powers conferred under the Customs Act.