Approval under section 35(1)(ii) establishes institutional eligibility for research-related tax treatment subject to specified annual compliance.
Approval under section 35(1)(ii) recognises the Indian Institute of Chemical Engineers, Calcutta as an eligible institution for research-related tax treatment for 1 April 1988 to 31 March 1989, subject to maintaining a separate research account, furnishing annual research activity returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval before expiry.

Approval under section 35(1)(ii) granted with obligations for separate research accounts and annual audited reporting.
Approval granted to Hyderabad Science Society as an approved institution for research-related tax purposes for 1 April 1988-31 March 1989, subject to maintaining a separate account for research receipts, furnishing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to relevant tax authorities, and applying for extension of approval before its expiry to avoid rejection.

Research institution approval under tax law requires separate research accounts, annual returns, audited accounts and timely renewal.
Approval of the Indian Council for Research on International Economic Relations as an Institution under section 35(1)(iii) is subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to specified tax authorities, and applying for extension before approval expiry; late applications may be rejected.

Research institution approval granted under income tax provision, subject to separate research accounts, annual returns and audited accounts.
Approval is granted to Jayaramdas Patel Scientific Research Foundation, Bombay as an approved research institution under the Income tax Act for 1 April 1988 to 31 March 1989, categorized as an Association, subject to maintaining separate research accounts, filing annual scientific research returns by 31 May, submitting audited accounts and balance sheet by 30 June to the prescribed authority and specified tax offices, and applying for extension before the approval expiry.

Extension of Customs Act provisions to excise: schedule amended to add "Matches" and correct list punctuation.
Under powers conferred by sub-section (1A) of section 110 of the Customs Act as applied to excise, the Central Government amends the Schedule to a Central Excise notification by omitting the word "and" at the end of Serial No. 8 and inserting a new Serial No. 10 with the entry "Matches" after Serial No. 9, thereby adding matches to the enumerated items.

Specified bonds notification requirement: transferee must notify issuer promptly to secure transfer benefit under the proviso.
The Central Government designates specified bonds issued in 1988 as subject to the proviso's special transfer treatment; the proviso's benefit on transfer by endorsement or delivery is available only if the transferee notifies the issuer by registered post within the prescribed short period after transfer.

Export notification amendment removes 'luxury' descriptor, affecting classification and export benefit eligibility.
The Central Government, exercising rule 191B of the Central Excise Rules, 1944, amends Notification No. 53/59-Central Excises by deleting the word "luxury" from Column (2) against Serial No. 20 in the annexed Table, a textual change affecting the description used for that entry.

Amendment to excise notification replaces marble tiles classification with marble slabs classification under revised tariff subheading.
The Central Government, exercising statutory public interest powers, amends an excise notification by substituting the words identifying marble tiles under the prior tariff subheading with words identifying marble slabs under a different tariff subheading, thereby changing the product description and referenced tariff heading in the exemption notification.

Tariff amendment for plastic coated fabrics updates excise valuation following exercise of statutory powers under tax law.
Amendment updates the annexed Table to Notification No. 82/88-Central Excises by substituting the word-and-figures in column (4) against Sl. No. 02 with a new specified figure. The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, states the change as necessary in the public interest and makes this consequential modification to the earlier notification dated 1st March, 1988.

Customs tariff amendment increases exemption rates for specified entries under existing notification, revising applicable percentages.
Amendment effected under sub-section (1) of section 25 of the Customs Act, 1962 increases the percentage rates shown in column (3) of the Table to Notification No. 67/87-Customs by substituting higher percentages for the first and second listed entries, thereby altering the exemption rates applicable under that notification.

Exemption power under section 5A updated, amending rule references and revising packing quantity standards.
Amendments add references to section 5A of the Act across multiple Central Excise Rules (notably rules 56-A, 56AA, 57B, 96K, 96ZY, 97, 173L and 192) so that notifications or powers exercised under that subsection are treated equivalently to notifications under rule 8, and harmonize cross-referencing language. Separate substitutions change packaging quantity wording in rules 71 and 73 to standardized numeric expressions, with those substitutions taking effect from the notified commencement date.

Amendment of customs notification: deletion of a Schedule item under statutory power alters exemption coverage.
The Central Government exercises its power under sub section (1) of section 25 of the Customs Act, 1962 and, being satisfied of public interest, amends Notification No. 489/86 Cus. by omitting item 7 and the entry relating thereto from the Schedule to that notification.

Exemption from special excise duty on imported goods removes the additional duty component equivalent to domestic special excise.
Central Government exempts all goods in the First Schedule to the Customs Tariff Act from the portion of additional duty on imports that is equivalent to the special duty of excise on like goods produced or manufactured in India, exercising powers under section 25(1) of the Customs Act and relying on the provisional force of the Finance Bill's declaration under the Provisional Collection of Taxes Act.

Rescission of customs exemption notifications withdraws multiple auxiliary duty exemptions under statutory powers conferred by customs and finance law.
The Central Government, invoking powers under the Customs Act and the Finance Act, rescinds a set of prior notifications granting auxiliary duty-related exemptions. The rescission annuls Notifications numbered 157 through 167 dated 13th May, 1988, and Notification numbered 312 dated 9th December, 1988, issued by the Ministry of Finance (Department of Revenue).

Exemption from auxiliary customs duty for all tariff goods for March granted under Finance Act authority.
Exemption is granted from the whole of the auxiliary duty of customs on all goods listed in the First Schedule to the Customs Tariff Act, 1975 for the limited period beginning 1 March 1989 and ending 31 March 1989, effected under executive powers in the Customs Act and Finance Act on public interest grounds.

Auxiliary duty exemption for imported copper and precious metal products produced from exported reverts, subject to time and evidence conditions.
Exemption from auxiliary customs duty applies to specified copper and precious metal goods produced abroad from exported copper reverts, spent anodes or anode slime sent out for toll smelting or toll processing, limiting duty to the portion representing toll smelting/processing costs and insurance and freight both ways; the exemption is conditional on import within three years and sufficient evidence that the imported goods were obtained from the specified toll processing.

Auxiliary duty exemption on imported machinery parts limits duty to the rate applicable to the complete article when imported.
Exemption limits auxiliary duty on imported component parts used for initial setting up, assembly or manufacture of specified machinery to the amount of auxiliary duty leviable on the corresponding complete article, conditional on proof to the Assistant Collector of Customs and subject to the conditions of Notification No. 155/86 Customs and relevant notifications under the Finance Bill.

Auxiliary duty exemption for medical electronic equipment components when imported for manufacture under specified conditions.
Exemption from auxiliary customs duty is provided for specified component parts (with listed exclusions) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, when proved to the satisfaction of the Assistant Collector of Customs. The exemption covers only auxiliary duty in excess of the rate applicable to the complete equipment under the Finance Bill and is subject to the conditions of an earlier notification as amended.

Partial exemption from auxiliary customs duty limits liability to the portion attributable to print, freight and insurance for imported films.
The Central Government exempts, at importation, imported exposed cinematograph films of the relevant tariff description from the portion of auxiliary customs duty exceeding an amount calculated at a specified rate of the value representing only the cost of the film print and the freight and insurance charges relating to that print, under powers conferred by the Customs Act and provisions of the Finance Bill given force by the Provisional Collection of Taxes Act.

Auxiliary duty on simulator component imports aligned to aircraft component duty rates, limiting excess customs levy.
The Central Government exempts imported component parts of simulators of aeroplanes and other aircraft from any auxiliary customs duty in excess of the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, under powers conferred by the Customs Act and the Finance Bill, read with the Provisional Collection of Taxes Act, as necessary in the public interest and subject to relevant notifications in force.