Rescission of Notification: central government rescinds earlier central excise notification under rule 8(1) of Central Excise Rules.
By notification dated 12 May 1987, the Central Government, invoking sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds Notification No. 55/87-C.E., dated 1 March 1987, thereby withdrawing that earlier Central Excise exemption notification and terminating its legal effect.

Exemption from special excise duty for goods made in free trade zones and 100% export oriented undertakings under statutory notification.
Goods produced or manufactured in a free trade zone or in a one hundred per cent export oriented undertaking are exempted from the whole of the special excise duty leviable on goods falling under the excise tariff schedule; the exemption is effected by a notification issued under the procedural rule for central excise and the enabling provision of the Finance Act.

Special excise duty exemption for excisable goods suspends the levy by notification under delegated statutory powers.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (4) of section 96 of the Finance Act, 1987, exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 from the whole of the special duty of excise leviable thereon; effect is given by Notification No. 137/87-C.E. dated 12-5-1987.

Customs exemption for rags and trimmings from garment manufacture allowed when cleared from export zone subject to percentage limit.
Amendment adds an exemption for rags, trimmings and tailor cuttings arising in manufacture of readymade garments when cleared from the Zone, subject to the proportion not exceeding the percentage fixed by the Zone authority, and inserts a corresponding clause authorising clearance of such manufacturing waste from the Zone.

Exemption for garment production waste allowed when within board-fixed percentage, permitting customs clearance from the zone.
Adds rags, trimmings and tailor cuttings arising in the course of manufacture of readymade garments as eligible for clearance from the Zone under the exemption, provided the percentage of such waste does not exceed the percentage fixed by the Madras Export Processing Zone Board; inserts a corresponding clause in paragraph (2) to include the same category for Zone clearance.

Customs exemption for garment manufacturing waste allowed for zone clearance when within Board fixed percentage limits.
Amendment adds rags, trimmings and tailor cuttings from manufacture of readymade garments to exempted items for clearance from the Zone, permitting duty-free removal only where the proportion of such waste does not exceed the percentage fixed by the Cochin Export Processing Zone Board; the items are inserted into the notification's opening condition and the permitted clearances list.

Customs exemption: rags and garment trimmings may be cleared from export zones subject to permitted percentage limits.
Permits clearance from an export processing zone of rags, trimmings and tailor cuttings arising in manufacture of readymade garments, provided the percentage of such waste does not exceed the limit fixed by the relevant Export Processing Zone Board; adds this condition in the opening paragraph and inserts a corresponding clause in paragraph 2 of the original notification, creating a conditional exemption for manufacturing residue tied to the Zone's prescribed quantitative threshold.

Customs ad valorem rate change implemented by notification amendment, lowering the applicable ad valorem charge.
The Central Government, exercising powers under the Customs Act, amends Notification No. 224/81-Customs (1 October 1981) by substituting the figures and words prescribing one ad valorem percentage with figures and words prescribing a different ad valorem percentage via Notification No. 199/87-Customs dated 11-5-1987, on the ground of public interest.

Excise exemption for automatic cone winding machines limits leviable duty to a capped ad valorem rate under Central Excise rules.
The Central Government exempts automatic cone winding machines from so much of the duty of excise leviable thereon as is in excess of the amount calculated at the rate of five per cent ad valorem, under powers conferred by the Central Excise Rules.

Excise duty exemption limits payable duty on specified automotive gas compressors fitted with magnetic clutch per unit under tariff rules.
The Central Government exempts automotive gas compressors fitted with magnetic clutch and having a displacement capacity not exceeding the stated limit under the relevant tariff heading, limiting excise liability by exempting duty in excess of a prescribed per-compressor cap under the rule-making power in the Central Excise framework.

Customs exemption amendment removes additional per unit surcharge wording from specified tariff table entries.
The Central Government amends Notifications 130/86 Customs and 136/86 Customs by omitting the phrase specifying an additional per unit charge from the Tables annexed to those notifications: removing the additional charge wording against Sl. No. 11A in Notification 130/86 and against Sl. Nos. 53B and 53C in Notification 136/86, thereby altering the tariff table wording for those exemption entries.

Auxiliary duty amendment: insertion of a notification entry updates the customs exemption schedule and tariff framework.
Amendment inserts a new notification entry into the Customs exemption schedule addressing auxiliary duty by adding an additional serial entry to the Schedule of a prior customs notification, thereby updating the list of notifications governing tariff exemptions and customs treatment under the existing regulatory framework.

Customs exemption for gem and jewellery imports permits duty-free use in Santa Cruz zone subject to export obligations.
Duty-free importation into the Santa Cruz Electronic Export Processing Zone of specified capital goods, raw materials, components, spares, consumables, tools, packing materials, prototypes and timely re-imported goods is permitted for authorised gem and jewellery units for manufacture or packaging for export, subject to licensing, RBIs permits where required, execution of an export-obligation bond, maintenance and submission of detailed import/consumption/export accounts, exclusive use within the Zone, surrender rules on cessation, permitted manufacturing wastage, and air export through Bombay Airport.

Exemption for watch components: tariff notification amended to add dials and quartz analog watch cases to exemption list.
Amendment to Notification No. 65/87-Customs inserts two new table entries classifying dials and complete watch cases for quartz analog wrist watches as distinct tariff items and subjecting them to the ad valorem exemption treatment, pursuant to subsection (1) of section 25 of the Customs Act, 1962.

Duty relief for fuel-efficient vehicle body panels now applies only to excess over specified ad valorem rates and covers warranty parts.
Amends a customs exemption notification to limit duty relief on imported inputs for manufacture of body panels for fuel-efficient motor car or fuel-efficient van (engine capacity not exceeding 1000 cc) so relief applies only to that portion of basic customs duty in excess of specified ad valorem rates while the whole of the additional duty under section 3 remains exempt; applies a higher ad valorem threshold for parts made for warranty or after-sale service and treats supplied warranty/after-sale parts as qualifying like parts used in manufacture.

Excise exemption for mono-ethylene glycol when used in polyester manufacture, subject to compliance with Chapter X procedure.
The notification exempts Mono-ethylene Glycol under sub-heading 2905.90 from whole excise duty when used in the manufacture of Polyester Chips, Polyester Staple Fibre and Tow (including tops), or Polyester Filament Yarn, subject to compliance with the procedural requirements set out in Chapter X of the Central Excise Rules, 1944.

Approval under income tax research provision: institution must keep separate research accounts, file annual returns and seek timely renewal.
Approval under the income tax provision for scientific research recognises Bala Mandir Research Foundation, Madras, as an approved association subject to compliance: maintain separate research accounts; file annual scientific research returns by 31 May; submit audited accounts, income and expenditure statement and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for approval extension at least three months before expiry to avoid rejection.

Research institution approval requires maintaining separate research accounts and timely audited accounts and annual returns to tax authorities.
Approval is granted to Pan Asian Management and Rural Research Organisation, New Delhi, subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities by 31st May; submit audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the concerned Commissioner; and apply to the Central Board for renewal three months before approval expiry, with late applications liable to rejection.

Customs amendment revises exemption schedule: removes citric acid entry and modifies rate specification for specified item.
Amendment revises the Table to Notification No. 136/86-Customs: it deletes the words "Citric Acid" against Sl. No. 50 and substitutes the entry in column (4) against Sl. No. 66 F with the rate specification "40% plus Rs. 5 per Kg."

Jurisdictional allocation of central excise: specific district and union territory areas assigned to a designated Collector for administration.
The amendment substitutes item (Y) in rule 2(ii)(A) to assign specified districts and talukas of Tamil Nadu and defined areas of the Union Territory of Pondicherry to the jurisdiction of the Collector of Central Excise, Tiruchirapalli, specifying certain inclusions and exclusions and thereby reallocating administrative responsibility for central excise within those localities.