Appointment of Collector to exercise customs adjudication powers in other jurisdictions for specified import cases.
The Central Government appointed the Collector of Customs and Central Excise, Hyderabad to exercise the powers of a Collector of Customs in the jurisdictions of Bombay and Madras for the specific purpose of adjudicating import cases involving M/s. Cheminor Drugs Limited and M/s. Metro Exports Limited, with Cheminor Drugs Limited as supporting manufacturer, and superseded an earlier notification except as to prior actions.

Territorial jurisdiction reallocation alters Central Excise collector assignments and appellate collector coverage under amended rules.
The amendment substitutes several items in rule 2 of the Central Excise Rules, 1944, reallocating areas in Gujarat and specifying which offices shall exercise excise functions for named districts and union territory areas. It replaces earlier place-names with revised district and taluka descriptions and lists designated Collectors of Central Excise, including appellate and principal collector designations, thereby altering territorial jurisdiction and administrative allocation of excise responsibilities.

Warehousing eligibility: specified imported goods permitted to remain in customs warehouses, including duty free shop stock and re export consignments.
The notification specifies six categories of imported goods eligible to remain warehoused under sub clause (v) of clause (a) of section 61 of the Customs Act, 1962: duty free shop goods; petroleum products within Chapter 27; shipbuilding machinery, equipment, components and raw materials; goods for re export; goods imported duty free against advance licence/Duty Exemption Entitlement Certificate/Import Export Pass Book (with a specified exclusion for Open General Licence imports); and consumable ship stores, and defines Duty Free Shops for aerodrome customs areas.

Tax exemption notification grants charitable status subject to exclusive application of income and permitted investment modes.
Notification confers charitable status on the Consumer Guidance Society of India for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the society's objects; investments must be confined to forms or modes permitted under section 11(5) except for certain voluntary contributions maintained as tangible items; and business income is excluded unless incidental to the objectives with separate books maintained for such business.

Charitable exemption notification limits income application and restricts investment and business income conditions for specified assessment years.
Notification grants Manav Seva Sangh exemption for specified assessment years subject to conditions: the assessee must apply or accumulate its income wholly and exclusively to its objects; investments or deposits are limited to permitted forms or modes with voluntary in kind contributions excepted; and business income is excluded unless incidental to objectives and kept in separate books of account.

Tax exemption under section 10(23C)(v): notified charitable status subject to income application, investment limits and separate books.
Notification grants tax exemption under section 10(23C)(v) to Sadar Anjuman Ahmadiyya for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits to modes specified in section 11(5) with an exception for voluntary contributions retained as jewellery or furniture; and excluding business income unless incidental to objectives with separate books of account maintained.

Tax exemption under section 10(23) granted subject to application, investment, distribution and business-incidence conditions for specified years
Notification grants tax exemption under clause (23) of section 10 to The Indian Golf Union, Calcutta for specified assessment years subject to conditions: income must be applied or accumulated exclusively for institutional objects under modified section 11 rules; investments restricted to statutory permitted modes and notified forms; no distribution of income to members except grants to affiliated bodies; business income excluded unless incidental to objectives and maintained in separate books.

Charitable tax exemption granted for association subject to application of income, permitted investments, and business bookkeeping rules.
Notification grants tax exemption under clause (23) of section 10 of the Income-tax Act to The Bengal Table Tennis Association, Calcutta for assessment years 1990-91 to 1992-93 subject to conditions: apply or accumulate income exclusively for its objects per section 11; restrict investments and deposits to notified forms or modes in section 11(5); prohibit distribution of income to members except as grants to affiliated bodies; and exclude business profits unless incidental to objectives with separate books maintained.

Tax exemption notification recognises trust income relief subject to exclusive application, restricted investments, and separate accounting for business.
Notifies Navjivan Trust, Ahmedabad under section 10(23C)(iv), granting exemption for specified assessment years subject to conditions that income be applied or accumulated wholly and exclusively to the trust's objects; investments be restricted to forms permitted by section 11(5) (except for certain voluntary contributions held as tangible items); and business income be excluded from the notification unless incidental to the objects and maintained in separate books of account.

Income-tax exemption for notified charitable institution subject to application and investment conditions and limitation on business income requiring separate books.
Notifies the Centre for Science and Environment as entitled to income-tax exemption for the specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits to prescribed modes (with an exception for voluntary contributions held as tangible articles); and exclude business profits from exemption unless the business is incidental to its objects and maintained in separate books of account.

Tax exemption notification under section 10(23C)(iv) conditions income application and prescribes permitted investments for notified body.
Notification under section 10(23C)(iv) notifies Indian Silk Export Promotion Council, Bombay, for the stated assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to the institution's objects; funds (other than voluntary contributions retained in tangible forms) may only be invested in modes permitted by law; and income that is profits and gains of business is excluded unless the business is incidental to objectives and maintained in separate books of account.

Tax exemption notification requires exclusive application of income and restricts investments, with separate books for incidental business.
Notification designates Wild Life Association of South India for the purpose of the specified sub-clause, subject to conditions: the association must apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits to the modes permitted by law (excluding certain voluntary contributions held in kind); and exclude business income from the notification unless the business is incidental and recorded in separate books of account.

Customs exemption amendment substitutes the listed bulk drug at Sl. No. 53 with Ceftazidime, changing its notified tariff listing.
The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and acting in the public interest, amends the Table annexed to Notification No. 45/79 Customs by substituting, against Sl. No. 53 in column (2), the entry "Ceftazidime", thereby changing the listed bulk drug entry in the earlier notification.

TDS exemption on commission payments to specified brokers relieves deductor obligation under section 194H temporarily.
The Central Government exempts persons responsible for paying commission or brokerage to the named entities in the annexed Schedule from the obligation to deduct tax at source, exercising its statutory power to waive deduction requirements for specified resident payees, subject to the notification's temporal condition and subsequent corrections to the Schedule.

Tax exemption notification grants conditional recognition to a charitable foundation, subject to income application and investment restrictions.
Notification affords recognition under section 10(23C)(iv) to Medical Research Foundation, Madras, for specified assessment years, subject to conditions: (i) income must be applied or accumulated wholly and exclusively to its objects; (ii) funds must not be invested or deposited except in permitted forms (excluding certain voluntary-contribution movables); and (iii) exemption does not apply to business income unless the business is incidental and accounted for in separate books.

Customs airport designation permits a designated airport to handle unloading of imports and loading of exports under customs law.
The Central Government, exercising its statutory power under the customs statute, designates Karipur (Calicut) Airport as a Customs Airport to permit unloading of imported goods and loading of export goods, thereby establishing the airport's authorized status for customs cargo operations by notification.

Customs exemption adds bricks and cheese balls to goods eligible for duty relief on imports from Nepal.
The Central Government amended Notification No. 203/90-Customs by Notification No. 24/92-Cus dated 5-2-1992 to insert two new entries in the Table of exempted items for imports from Nepal, namely Bricks and Cheese Balls, thereby expanding the list of goods eligible for the miscellaneous customs exemption.

Customs exemption threshold for goods from Nepal amended, reducing the qualifying percentage and altering eligibility under the notification.
The Central Government, under section 25(1) of the Customs Act, amended Notification No. 203/90 Cus concerning goods imported from Nepal by substituting "65 per cent." with "55 per cent." in the proviso to paragraph one, thereby lowering the numerical threshold that governs eligibility for the exemption in that proviso.

Commencement date appointment: Central Government designates the Act to come into force under statutory authority.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Constitution (Sixty ninth Amendment) Act, 1991, appoints the 1st day of February, 1992 as the date on which the said Act shall come into force by notification dated 31 January 1992.

Excise classification expanded: hydrogenated vegetable fats and refrigeration gas compressors added to excise provisions' applicability.
Amendment to Notification No. 23/86-C.E. adds two entries to the Table expanding Chapter VIIA applicability: (e) vegetable products consisting of vegetable oils or fats hardened for human consumption by hydrogenation or other processes (Chapter 15); and (f) gas compressors used in refrigerating and air conditioning appliances and machinery (Chapter 84). The amendment is effected under the Central Excise Rules and commences on 3 February 1992.