Exemption rate adjustment: reduced entitlement for specified cotton fabrics under amended central excise notification provision.
Amendment to an existing central excise notification replaces the previously stated higher percentage concession with a lower percentage in the Table entry for specified cotton fabrics. The change is made under powers conferred by the Central Excise Rules and operates solely by substituting the textual percentage in the relevant column of the identified serial entry, thereby reducing the concession available under that notification.

Excise exemption for cotton fabrics processed without power allows duty relief for home clearances subject to aggregate quantity limits.
Exempts cotton fabrics in Chapter 52 processed without the aid of power or steam and cleared for home consumption from excise duty and additional duty, subject to specified aggregate quantity limits differentiated for screen-printed fabrics and other processing, with combined manufacturer- and factory-level ceilings; intra-factory use is excluded, steam-based colour fixation is treated as non-steam processing, and prior clearances under the superseded notification are to be included in computing the limits.

Extension of exemption period: expiry date substituted to 31 March 1988 under Central Excise Rules.
The amendment replaces, in clause (ii) of the first proviso to Notification No. 108/81-Central Excises, the date "31st day of March, 1987" with "31st day of March, 1988" under authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the specified exemption period.

Exemption to sugar production in excess of three year average allows duty free clearance for specified May-June 1987 output.
Sugar produced during 1 May-30 June 1987 in excess of a factory's average May-June output for the three sugar years 1983-84, 1984-85 and 1985-86, and falling under sub headings 1701.31 or 1701.39, is exempt from the whole excise duty. Production must be computed using Form R.G.I or other Collector specified records, excluding sugar from refined gur/khandsari or beet root, including reprocessed sugar house products left in process after 30 April, and excluding reprocessed defective or brown sugar already counted. The exemption is claimable on home consumption clearances equivalent to the excess; averages are divided by three even if prior-period production was nil, and if the average is nil the entire May-June 1987 output is eligible.

Partial customs duty exemption for titanium dioxide limits ad valorem duty and waives additional duty.
Partial exemption relieves imported titanium dioxide (Chapters 28 or 32) by excluding the portion of customs duty in excess of a specified ad valorem cap and by exempting the entirety of the additional duty levied under the Customs Tariff Act; the exemption operates for a limited, specified period.

Customs exemption: Hydro machinery Development Station Bhopal of BHEL added to prescribed exemption list under tariff law.
The Central Government, under sub item (6) of Heading No. 98.01 of the Customs Tariff Act, 1975, amends Notification No. 110 Customs (17 February 1986) by inserting a new serial entry that adds the Hydro machinery Development Station, Bhopal of 'BHEL' to the list of entities covered by the exemption notification, thereby expanding the schedule of beneficiaries without altering other entries.

Approval under section 35(1)(ii): institute must keep separate research accounts and file annual returns and audited accounts.
Approval is granted to The Institute of Indian Foundrymen, Calcutta, as an approved research institution subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities by 31 May; submit audited accounts, income and expenditure statements, and balance-sheet to the prescribed authority, Central Board of Direct Taxes, and Commissioner by 30 June; and apply for extension three months before approval expiry. The approval operates for the period 9 February 1986 to 31 March 1988.

Research institution tax approval allows associations to claim research deductions subject to specified compliance conditions.
Approval under Section 35(1)(ii) is granted to the Centre for Water Resources Development and Management, Kunnamangalam, as an "Association" eligible for research-related tax recognition, subject to maintaining separate research accounts, furnishing annual research activity returns, submitting audited annual accounts and balance-sheet copies to the prescribed authority and tax authorities by specified dates, and applying for renewal of approval in advance of expiry.

Research institution approval conditions require separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to Dalmia Institute of Scientific and Industrial Research, Rajgangpur, as a research Association subject to conditions: maintain separate accounts for research funds; furnish annual research returns by 31 May; submit audited annual 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 extension at least three months before approval expiry. The approval is effective from 1 January 1987 to 31 December 1987.

Tax exemption under income tax clause: association notified for specified assessment years by central government.
Central Government notification exercising powers under 10(23C)(iv) to notify Association for Scoial Health in India, New Delhi as entitled to the statutory tax exemption under that clause for the assessment years specified in the notification.

Tax exemption recognition under section 10(23C)(iv) granted to a charitable society for specified assessment years.
Central Government notification recognises the Society of the Franciscan Sisters of Mary of Jammu & Kashmir, Baramulla (Kashmir) as eligible for tax-exempt status under the Income-tax Act provision for charitable institutions, applying to specified assessment years by exercise of the statutory power to notify organisations meeting the conditions for exemption.

Tax exemption under section 10(23C)(iv): Indian Council for Research in International Economic Relations notified for specified assessment years.
Notification under section 10(23C)(iv) names Indian Council for Research in International Economic Relations, New Delhi, as qualifying under that clause for income-tax purposes for the specified assessment years, reflecting the Central Government's exercise of power to recognise the institution within the statutory exemption category.

Tax exemption notification under section 10(23C)(v) confirms income-tax charitable trust recognition for specified assessment years.
The Central Government, exercising power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Shri Sachaiya Mataji Trust, Osian (Rajasthan) as eligible under that clause for the specified assessment years, thereby recognizing the trust for income-tax purposes under the said provision.

Tax exemption recognition under section 10(23C)(v) confirms charitable status under the Income Tax Act for specified assessment years.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies "Sriman Madhwa Siddhantonnahini Sabha" as eligible under that clause for specified assessment years, thereby designating the society within the statutory tax-exemption category.

Tax exemption under the exemption clause notifies Shri Chitrapur Math as eligible for specified assessment years.
The Central Government notifies Shri Chitrapur Math, Karnataka as entitled to tax-exempt status under the exemption clause for the specified assessment years, exercising its statutory power to designate institutions for income-tax exemption.

Warehousing station designation for Mandideep enables establishment of export-oriented undertakings via central board notification under customs law.
Declaration that Mandideep in Raisen District, Madhya Pradesh is designated as a warehousing station to facilitate the establishment of hundred percent export-oriented undertakings, effected by notification of the Central Board of Excise and Customs under the Customs Act.

Research approval under section 35(1)(ii) converted to time-bound status, subject to reporting and use restrictions.
Approval under section 35(1)(ii) for Birla Planetarium is converted to a time-bound approval valid to 31-3-1988, conditional on maintaining separate research accounts, filing annual research returns and audited accounts to prescribed authorities with copies to tax authorities, applying for extension three months before expiry, and not receiving funds under the approval for non-research activities.

Approval under section 35(1)(iii) requires institutions to keep separate research accounts and submit annual audited returns.
Approval is granted to India Foundation for Development, Manipal, as an institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for scientific research; furnish annual research returns to the prescribed authority by 31 May; and submit audited annual accounts and balance sheet by 30 June each year to the prescribed authority, the central tax board and the concerned Commissioner. The notification specifies the institution's address and the effective approval period.

Tax exemption notification under section 10(23C)(iv): Trust declared eligible for tax exempt classification for the assessment year.
Central Government, exercising powers under section 10(23C)(iv) of the Income tax Act, notifies "Sri Sathya Sai Central Trust, Bombay" as eligible for the benefits of that clause for the stated assessment year, thereby granting the trust statutory exemption classification by formal government notification.

Extension of exemption notification extends validity for customs exemption under the Customs Act by government order.
Amends Notification No. 251/86 by substituting the expiry date specified in paragraph 2, thereby extending the period of effect of the earlier customs exemption notification under Section 25(1) of the Customs Act, 1962; the amendment replaces the date in paragraph 2 without altering any other terms of the original notification.