Tax exemption under section 10(23C) notified; institution must apply income to objects and observe investment and dissolution conditions.
Notification designates the Jyotirmath Badrika-shram Himalaya, Sri Guru Paduka Bhawan, Kolkata, as eligible under section 10(23C) of the Income-tax Act for specified assessment years, conditional on applying income wholly and exclusively to its objects; restricting investments to forms permitted under section 11(5) (except certain in-kind voluntary contributions); excluding business profits unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a charitable organisation with similar objectives on dissolution.

Tax exemption recognition for charitable fund confirmed, subject to exclusive income application and statutory investment and reporting conditions.
The Central Government notified the National Children's Fund as eligible under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; invest or deposit funds only in forms or modes permitted for charitable purposes; business income excluded unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a like charitable organisation.

Empowerment of Central Excise Officers to demand duties and exercise statutory collection powers within their jurisdiction.
Authorises every Central Excise Officer not below the rank of an Assistant Commissioner to require payment of duty and any other sums payable to the Central Government under the Central Excise Act and rules thereunder, including amounts required to be credited under relevant statutory provisions, and to exercise all powers conferred by the Act's collection provision within his jurisdiction.

Import prohibition on specified hazardous waste, with permitted chemicals subject to pre-import notification and compliance.
Imports of hazardous waste are governed by the Hazardous Wastes (Management and Handling) Amendment Rules, 2003, and any hazardous waste or contaminated substances listed in Schedule 8 of those Rules are prohibited from import. Imports of hazardous chemicals permitted without a licence under the Manufacture, Storage and Import of Hazardous Chemicals Rules, 1986 are allowed only if the importer furnishes the required pre-import details to the authority specified in Schedule 5 no earlier than thirty days before, and not later than the date of, import. Appendix 1 to Schedule 1 of the ITC (HS) Classifications is deleted.

Provisional release: seized goods subject to removal if provisional release not taken within specified period under customs amendment.
Amendment to Notification No. 31/86-Customs adds two schedule entries: Software, recognising susceptibility to depreciation and storage constraints, and seized goods for which an order for provisional release was passed but not availed by the concerned person within a prescribed short period from communication of that order, effected under powers of section 110(1A) of the Customs Act, 1962.

Appointment of adjudicating officer to adjudicate a show cause notice concerning specified imports cleared through designated customs locations.
The Central Board appoints the Commissioner of Customs (Import), New Customs House, Mumbai, to act as Commissioner of Customs (General), Mumbai for imports cleared through Container Freight Station, Mulund, and the Commissioner of Customs (Import), Jawahar Custom House, Nhava Sheva, to adjudicate matters arising from a show cause notice issued in respect of M/s. Kamala Mehta Charitable Trust; the appointment is limited to adjudication of that referenced notice and specified import locations.

Customs notification amendment updates the designated commissioner title to reflect the import and general office designation.
The Central Board of Excise and Customs, exercising powers under sub-section (1) of section 4 of the Customs Act, 1962, amends a prior notification by substituting the office designation "Commissioner of Customs (Air Cargo), New Delhi" with "Commissioner of Customs (Import and General), New Customs House, New Delhi"; the change is a nomenclature update within the notification text.

Notification amendment: substitution of operative date postpones earlier effective date to first day of May.
Central Government, under sub section (1) of section 30 of the Customs Act, 1962, amends notification No. 111/2003 CUSTOMS (N.T) dated 19th December, 2003 by substituting the figures, letters and words "18th February, 2004" with the figures, letters and words "1st day of May, 2004", thereby changing the operative date of the principal notification as published in the Gazette of India, Extraordinary, Part II, section 3, sub section (i) vide G.S.R. 956(E).

Industrial park approval under section 80 IA with mandated area allocation, infrastructure investment thresholds and compliance conditions.
Central Government notifies M/s L & T Infocity Limited, Hyderabad as an industrial park under the income tax provision, subject to Schedule terms: location and area, permitted activities by NIC groups, minimum industrial allocable area of 66%, commercial allocation capped at 10%, infrastructure investment minimums (50% generally, 60% where built up industrial space is provided), definition of infrastructure, exclusion of specified activity codes, single unit limited to 50% of allocable industrial area, separate FDI/NRI approvals required, continued operation permitted during benefit period, and withdrawal or invalidation for non compliance or undisclosed material facts.

Research exemption under section 35(1)(iii) requires distinct research accounts plus specific annual reporting and audited submissions.
Approval under section 35(1)(iii) designates M/s. Sweekaar Rehabilitation Institute for Handicapped as an Institution for research related tax exemption (1 April 2001-31 March 2004) subject to maintaining separate research accounts and meeting reporting and audit obligations, including an annual research return to the Secretary, Department of Scientific & Industrial Research by 31 May and submission of audited accounts for the research activities to specified tax and research authorities by 31 October each year.

Research approval compliance under section 35(1)(ii): maintain separate research accounts and file audited accounts and annual returns timely.
Approval under section 35(1)(ii) is granted to Conwest Jain Medical Research Society, Mumbai subject to maintenance of separate books for research, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submission by 31st October each year of audited annual accounts and audited income & expenditure accounts for the research activities to the Director General of Income Tax (Exemptions), the Secretary DSIR, and the Commissioner/Director of Income Tax (Exemptions), alongside filing the return of income with the assessing officer.

Tariff values updated for specified imported oils and brass scrap, setting USD-per-tonne valuation for customs purposes.
Substitutes the existing customs notification Table with a new Table fixing tariff values in US dollars per metric tonne for specified imported goods, namely specified categories of palm oil, palmolein, crude soyabean oil, and brass scrap (all grades), issued under subsection (2) of Section 14 of the Customs Act, 1962, as an amendment to the Principal notification.

Import of high-value new vehicles requires international Type Approval certification at customs; exemption from certain prior conditions applies.
The amendment allows import of new vehicles above a prescribed FOB threshold by individuals and by companies and firms under the EPCG Scheme, exempting them from the earlier condition at Sl. No. (2)(II)(c). At Customs clearance importers must produce a Type Approval Certificate/COP from an internationally accredited agency of the country of origin, with a notarized English translation, certifying compliance of the complete vehicle with all ECE Regulations; agencies will be notified separately.

Anti-dumping duty on Green Veneer Tape imposed, amount compared to landed value and payable in local currency.
Imposition of anti-dumping duty on Green Veneer Tape following findings of export below normal value and material injury; duty prescribed in a table as an amount in foreign currency per unit to be compared with the "landed value," with payable duty equal to the difference, effective from the provisional imposition date and payable in Indian currency; "landed value" defined by assessable value under the Customs Act, and exchange rate determined by government notifications with the bill of entry date as relevant.

Rescission of customs notification withdraws prior exemption under tariff powers, subject to actions already taken.
The Central Government, under powers granted by the Customs Tariff Act and the anti dumping rules, rescinds Notification No.122/2000-Customs, withdrawing that miscellaneous exemption notification except insofar as it affected acts done or omissions committed prior to rescission.

Anti-dumping duty on Ethylene Propylene Diene Rubber: duty equals specified reference amount minus landed value, payable in Indian currency.
The Central Government continues to impose an anti-dumping duty on Ethylene Propylene Diene Rubber from Korea RP based on designated authority findings of dumping and injury. The duty rate is set as the difference between a specified reference amount and the landed value per metric tonne, with landed value defined by the Customs Act; the rate of exchange for computation and the relevant date are prescribed, and the duty is payable in Indian currency for the period specified unless revoked or extended.

Customs notification amendment adds an authorised inland cargo handling location permitting unloading of imports and loading of exports.
The amendment inserts a new entry identifying Dighi as authorised for unloading of imported goods and loading of export goods, expanding the list of designated cargo-handling locations in the notification's table for the State of Maharashtra under powers conferred by the Customs Act.

Appointment of Presiding Officer under securities law confers a fixed statutory tenure subject to commencement and age cap.
Appointment of Justice Kumar Rajaratnam as Presiding Officer of the Securities Appellate Tribunal is effected under statutory authority of the securities law, naming the individual and specifying the office of Presiding Officer without additional conditions in the operative designation.

Import prohibition on specified avian livestock and products due to avian influenza outbreak, effective for six months.
Importation of specified avian and certain livestock items is prohibited following a reported outbreak of Highly Pathogenic Avian Influenza. Prohibited items include domestic and wild birds (including captive birds), day old chicks and newly hatched avian species, hatching eggs, eggs and egg products, semen of domestic and wild birds, meat and meat products from avian species (including wild birds), feathers, avian origin products for animal feed or agricultural/industrial use, live pigs and pig meat products, and pathological and biological materials from birds. The prohibition is effective for six months from notification or until modified or withdrawn.

Import restriction on bank notes: authorised banks and dealers exempt from licensing; central bank conditions apply.
Amendment designates Exim Code 49070020 (Bank notes) as Restricted; import by banks and dealers authorised by the central bank will not require a licence by the trade regulator, while other central bank conditions apply. The change is made under the Foreign Trade Policy framework and statutory authority for classification of export and import items.