Excise exemption for micro-cellular rubber applies when used in manufacture of chappal soles, subject to product exclusions.
Exemption from excise duty is granted for plates, blocks, sheets and strips of micro-cellular rubber (other than latex foam sponge) falling under the relevant tariff subheading, provided such articles are used in the manufacture of soles for chappals, the relief being granted under the rulemaking powers of the Central Excise Rules.

Excise exemption for doubled or multifold yarn applies where excise already paid on the input yarn.
An exemption relieves doubled or multifold yarn within the relevant tariff chapters from the whole of excise duty specified in the Schedule, provided that such yarn is manufactured out of yarn within the same tariff scope on which the appropriate excise duty has already been paid.

Customs tariff amendment: specified phenolic substances and styrene inserted and table entries revised in exemption notification.
Amendment under section 25(1) of the Customs Act, 1962 further amends Notification No.136-Customs (17 Feb 1986) by omitting "Carbolic Acid (Phenol)" against one Table entry and, in another entry, deleting a terminal "and" and inserting three entries: "Carbolic Acid (Phenol)", "Nonyl Phenol" and "Styrene", thereby revising the list of specified goods covered by the exemption notification.

Rate of exchange notification revises customs exchange rates for Deutsche Marks and Dutch Guilders under Customs Act.
Under authority of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, the notification substitutes serial numbers 6 and 7 in the Schedule to the earlier notification, setting the exchange rates as Deutsche Marks 17.710 and Dutch Guilders 19.960 for customs valuation purposes.

Exemption amendment broadens tariff coverage to include specified textiles and related goods under newly identified subheadings.
The Central Government amends Notification No. 109/75-Central Excises by substituting in the opening paragraph the words and figures "Chapter 54 or 55 or sub-heading No. 5901.20 or 6001.12" for the words and figures "Chapter 58", exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

Excise duty exemption for narrow woven man-made fabrics: removes levy for fabrics within prescribed width limit under tariff heading.
Narrow woven man-made fabrics of width not exceeding 30.5 centimetres, falling under heading 58.06, are exempted from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985 by Notification No. 316/86 C.E. dated 21 5 1986 issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise notification amendment removes exemption entries for goods in specified textile and fabric chapters, narrowing prior exemptions.
Notification No. 315/86-C.E., dated 21-5-1986, amends Notification No. 142/86-Central Excises by omitting Serial Numbers 30 and 31 and the entries relating thereto concerning goods falling under Chapters 51, 52, 54, 55 and 59, pursuant to rule 8(1) of the Central Excise Rules, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957.

Excise duty exemption for specified fabrics; duty levels adjusted upward where polyester fibre is present under the additional duties framework.
The Central Government exempts fabrics under Heading 54.09 from additional excise duty to the extent that the duty exceeds the amounts specified in the notification's table, prescribing differentiated duty rates for the relevant sub-headings and imposing higher charges where the fabrics contain polyester fibre; each exemption is conditional on the polyester-content criterion set out opposite the relevant tariff entry.

Tax exemption recognition under section 10(23C)(v) notification granted to Christian Institute for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act recognizes the Christian Institute for the Study of Religion and Society, Bangalore as eligible for the specified tax-exemption category for the stated assessment years, as recorded by the Central Government in its official notification.

Tax exemption under section 10(23C)(v) notified for Arulmigu Mandhirapureeswamy Temple for specified assessment years.
The Central Government notifies Arulmigu Mandhirapureeswamy Temple, Thiruturaipoonde Taluk, Tanjore District, as eligible for income-tax treatment applicable to specified charitable/religious institutions, applying that status for the assessment years 1980-81 through 1986-87 and recording the official notification reference.

Charitable exemption notification recognizes an institution for income-tax exemption under the specified provision for listed assessment years.
Notification designates Shree Kashi Mutt Sansthan, Bombay as an institution recognised under the provision conferring exemption in section 10(23C)(v) of the Income-tax Act, 1961, and operates for a specified set of assessment years by exercise of the Central Government's powers under that sub-clause.

Notification under section 10(23C)(v) recognizes charitable tax-exempt status of a temple for specified assessment years.
Notification under section 10(23C)(v) records that the Central Government has designated Arulmigu Meenakshi Sundareswarar Thirukoil, Madurai as within the tax-exempt category contemplated by that provision, applying to the temple for the period encompassed by the assessment years referred to in the notification.

Tax exemption notification recognizes Sri Ahobila Mutt under income tax provision for specified assessment years.
Notification under section 10(23C)(v) recognizes Sri Ahobila Mutt, Tamil Nadu as qualifying for the specified income-tax provision. The Central Government, acting under the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the institution for the period covering the stated assessment years and records the action by notification number and file reference.

Tax exemption notification under section 10(23C)(v) recognizes Federation of Parsi Zoroastrian Anjumans for specified assessment years.
Central Government, invoking powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies "Federation of Parsi Zoroastrian Anjumans of India" for the purpose of that section for the period covering assessment years 1987 88 to 1988 89.

Notification under section 10(23C)(v): William Carey Study and Research Centre, Calcutta notified for specified assessment years.
The Central Government, exercising authority under Section 10(23C)(v) of the Income-tax Act, notified William Carey Study and Research Centre, Calcutta as an institution within the Act's exemptional category, specifying that the notification applies for the assessment years 1985-86 to 1987-88.

Tax exemption notification recognises a nonprofit's tax-exempt status under the relevant provision for specified assessment years.
Notification declares that Helpage India is recognised for the purposes of the tax exemption provision corresponding to clause (23C)(iv) of section 10 of the Income-tax Act, with the Central Government specifying that the organisation is eligible for the exemption for the discrete assessment-year period covered by the notification.

Tax exemption notification under section 10(23C)(iv) confirms charitable status for specified assessment years of the Ex services Benevolent Fund.
The Central Government, invoking section 10(23C)(iv) of the Income tax Act, notifies the Tamil Nadu Ex services Personnel Benevolent Fund, Madras, as eligible under that provision for the assessment years 1985 86 to 1987 88, thereby recognising the Fund's entitlement to the tax exemption treatment specified by the clause for the stated period.

Notification under section 10(23C)(iv) confirms tax-exempt recognition for Raja Rammohan Roy Library Foundation for specified years.
The Central Government notifies Raja Rammohan Roy Library Foundation, Calcutta under clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognizing the Foundation for the purposes of that provision and specifying the operative period as the assessment years 1984-85 to 1987-88.

Section 10(23C)(iv) recognition of Amalgamated Tamil Nadu Shares fund for tax purposes for specified years.
Central Government notifies Amalgamated Tamil Nadu Shares of Post-war Services Reconstruction and Rehabilitation of Ex-servicemen Fund under clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognising the fund for the purpose of that provision for the period covering assessment years 1985-86 to 1987-88.

Tax exemption notification recognizes Servants of India Society as a charitable institution under income-tax law for specified assessment years.
Central Government notification accords tax-exempt status to Servants of India Society, Pune under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, recognizing the Society for the statutory tax-exemption regime and specifying the assessment years covered by that recognition.