Specified area designation for vulnerability to smuggling extends inland from international border, enabling targeted customs controls.
The Central Government, under clause (c) of the Customs Act, specifies an area as a specified area because of its vulnerability to smuggling, designating the inland strip from India's land border with Burma inward to a width of one hundred kilometres as the geographic scope for the customs measures.

Export control on Acetic Anhydride: specified for special measures to prevent and detect illegal exports under customs law.
The Central Government, exercising powers under the Customs Act, has specified Acetic Anhydride as a good subject to special measures to check illegal export and facilitate detection of consignments likely to be exported unlawfully, citing the public interest need arising from the magnitude of illicit exports.

Excise duty exemption for tea bags under specified tariff subheading removes the whole excise levy via notification.
Exemption is granted for tea bags classified under tariff sub heading 0902.13: the Government, invoking powers under the Central Excise Rules, exempts such tea bags from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act by notification.

Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal applications before approval expiry.
Approval under section 35(1)(ii) is granted to Shri Verindra Nath Jamuna Das Psychiatric Research Institute as an Association, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 30 April; submit audited annual accounts, income and expenditure statements, and balance-sheet copies to the prescribed authority and Commissioner by 30 June; and apply for extension to the tax board at least three months before approval expiry.

Compulsory purchase of immovable property: new framework vests property in government on apparent consideration under structured procedures.
The Act re-specifies income-tax rates and surcharge via the First Schedule; defines and prescribes computation of net agricultural income; introduces section 32AB allowing deductions for prescribed investment deposits subject to audited accounts, disallowances and recapture; creates section 115BB taxing winnings from lotteries and gambling; empowers income-tax authorities under section 133B to enter business premises for information collection; establishes penalties (section 272AA) and criminal sanctions (section 276AB); and enacts Chapter XXC enabling Central Government purchase and vesting of immovable property through appropriate authorities with procedural safeguards.

Auxiliary duty exemption for machinery components permits relief where parts are imported for initial setting up, subject to proof and conditions.
Parts within specified headings of Chapters 84 and 85 imported for initial setting up, assembly, or manufacture are exempted from that portion of auxiliary customs duty exceeding the rate applicable to the completed article; the exemption requires proof to the Assistant Collector of Customs and compliance with conditions specified in the related notification.

Auxiliary duty exemption for medical electronic parts limits duty to the rate for complete equipment, subject to conditions.
Exemption from auxiliary customs duty is granted for parts required for manufacture of electronic medical equipment under Chapter 85 or Chapter 90 when imported and proved to the Assistant Collector to be so required, excluding specified components, and limited to the extent that duty exceeds the rate applicable to the equipment when imported complete, subject to compliance with the conditions of the referenced exemptions notification.

Partial duty exemption for imported cinematograph films limits auxiliary duty to value based on print cost plus freight and insurance.
The notification exempts imported cinematograph films from that portion of auxiliary customs duty exceeding an amount equal to 40 per cent of the value limited to the cost of the film print and the freight and insurance charges for the print, thereby restricting the duty base to those specified components.

Auxiliary duty exemption on aircraft simulator components aligns import duty with aeroplane component rates under a government notification.
Exemption limits auxiliary customs duty on imported component parts of aeroplane and aircraft simulators to the rate applicable to component parts of aeroplanes or other aircraft, so that any excess duty above that calculated component-parts rate is not leviable, operating by government notification and superseding an earlier notification.

Partial exemption from auxiliary customs duty limits auxiliary levy on specified partially exempt goods to a capped share of value.
The Central Government exempts goods that are wholly or partially exempt from basic customs duty under the listed notifications from that part of the auxiliary customs duty which exceeds an amount calculated at a capped proportion of the goods' value determined under the valuation provision; the exemption applies only to goods in the listed notifications and remains subject to the conditions attached to those original exemptions.

Partial exemption from auxiliary customs duty for listed imported goods, limiting duty to a prescribed proportion of assessed value.
Partial exemption from auxiliary customs duty is granted for a specified list of imported goods identified by Chapters and Headings of the Customs Tariff Act, limiting the auxiliary duty payable on those goods to an amount not exceeding a prescribed proportion of their value as determined under the Customs Act, with detailed inclusions and exclusions set out in the annexed Table.

Auxiliary duty exemption: waiver of auxiliary customs duty where goods are already exempt (wholly or partially) from basic customs duty.
The notification exempts from the auxiliary duty of customs, leviable under the Finance Act, goods which are wholly or partially exempted from the basic customs duty specified in the First Schedule to the Customs Tariff Act by virtue of the Government notifications listed in the Schedule, provided such exemption is subject to any conditions attaching to the original notifications.

Auxiliary duty exemption for specified imported goods expands tariff relief and defines product classifications for import treatment.
The notification grants total exemption from the auxiliary duty of customs for specified imported goods listed by Customs Tariff Chapters and descriptive entries in the annexed Table, superseding an earlier notification. It includes detailed product limitations and sub-heading references for particular items, technical definitions for various petroleum products to determine classification, an explanatory specification for electrical measuring and control instruments, and a residual entry covering other goods under the miscellaneous chapter.

Auxiliary duty exemption applied: specified imported goods subject to capped auxiliary customs duty rates under notification
The notification exempts listed imports from auxiliary customs duty to the extent that such duty exceeds the rate specified in the Table. It supersedes the earlier notification while preserving any other existing exemptions. The Table caps auxiliary duty by prescribing a fixed per tonne rate for crude petroleum and a value based percentage cap for all other goods, with valuation determined under Customs valuation provisions.

Central Excise notification amendments alter tariff classifications and delete specified table entries to update exemption coverage.
The Central Government, exercising authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends three prior notifications by deleting the second serial entry and related table entries in two notifications, and by substituting one tariff sub-heading reference with another in a third notification, thereby revising the annexed Tables and the classification of goods for exemption purposes.

Excise duty exemption for specified coal tar distillates conditioned on distillation and compositional requirements.
An excise duty exemption is provided for specified coal-tar distillate products under the tariff schedule, subject to two conditions: not more than ten percent by volume distils below 120 C, and the goods consist essentially of Xylene and its isomers, higher homologues of Xylene, aromatic hydrocarbons of higher boiling points, or mixtures thereof. The notification lists solvent naphtha, xylole, anthracene oil, light creosote oil, middle-oil, heavy creosote oil, still bottom, and xylene as the covered goods.

Excise exemption for artificial staple fibres and tow limits duty to a fixed per kilogram rate under central rules.
Artificial staple fibres and tow under sub heading 5502.00 are exempted from central excise duty insofar as the duty exceeds the amount calculated at a specified per kilogram rate, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, with reference to the Schedule to the Central Excise Tariff Act, 1985.

Exemption from special excise duty for all excisable goods under the Central Excise Tariff, effected via Finance Act powers.
Using powers under sub rule (1) of rule 8 of the Central Excise Rules, read with sub section (4) of section 53 of the Finance Act, the Central Government exempts goods falling under the Schedule to the Central Excise Tariff Act from the whole of the special duty of excise leviable under the said provision, by notification.

Exemption from special excise duty for goods manufactured in free trade zones or export oriented undertakings under statutory rule.
Exemption from the whole of the special excise duty is provided for all goods falling under the Schedule to the Central Excise Tariff Act when produced or manufactured in a free trade zone or in a one hundred percent export oriented undertaking, exercised under powers in the Central Excise Rules read with the Finance Act and removing liability to the special duty levied under the statutory levy provision.

Tariff classification change: HDPE waste reclassified to a different sub-heading, altering central excise entry notification.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 139/78 Central Excises by substituting the words and figures "Sub heading No. 5401.10" with "Sub heading No. 5401.90" in the entry relating to HDPE waste, thereby changing the tariff sub heading applicable to that item.