Industrial park deduction eligibility granted subject to court directive, conditional ministry approval and compliance with project terms.
M/s. Creative Infocity Limited's undertaking at Indroda Circle, Gandhinagar is notified as an industrial park for purposes of 80-IA tax benefits following a Gujarat High Court direction, subject to the final outcome of any appellate proceedings and to any revocation by the Ministry of Commerce. The annexure prescribes park identity, location, area, activities, unit numbers, investment and commencement; requires separate statutory approvals; conditions tax benefits on placement of required units and continued operation; and provides that misinformation, unauthorized amendments, failure to disclose material facts, or non-compliance may invalidate or lead to withdrawal of approval.

Export exemption for Assam Comilla Cotton continues subject to DGFT registration and 30-day Registration Certificate validity.
Exemption from export restriction is granted for Assam Comilla Cotton (ITC(HS) Code 5201 00 12) for the current cotton season up to 30.09.2012, limited to 5,000 bales and subject to DGFT registration. The existing Registration Certificate procedure under Policy Circular No. 29(RE-2010)/2009-14 remains applicable, except that exports against RCs must be completed within 30 days of issuance.

Renewal of recognition under the Securities Contracts (Regulation) Act granted to a stock exchange, subject to regulatory conditions.
SEBI grants renewal of recognition to United Stock Exchange of India Limited under Section 4 of the Securities Contracts (Regulation) Act for a one-year period in respect of contracts in securities, on the basis that renewal is in the interest of trade and the public, and subject to the conditions stated in the notification and any further conditions that SEBI may prescribe or impose.

Service tax rate correction updates a previously notified percentage to a lower published figure for the levy.
Corrigendum to Notification No. 3/2012-Service Tax (17 March 2012) directs that in the Gazette entry, at line 22, the text "0.12 per cent." shall be read as "0.012 per cent.", thereby substituting the corrected percentage figure in the original notification.

Tariff value fixation: amendment substitutes tariff tables for specified oils, brass scrap, gold and silver.
The Central Board of Excise & Customs, invoking sub-section (2) of section 14 of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1 and TABLE-2 to set out tariff values for specified goods. TABLE-1 lists tariff values for various palm oil and palmolein items, crude soyabean oil, brass scrap and poppy seeds; TABLE-2 lists tariff values for gold and silver where specified notification benefits are availed. The substituted tables indicate the tariff values remain unchanged.

Deemed export ineligibility: supplies to non mega power projects no longer qualify for deemed export benefits under FTP.
An amendment to the Foreign Trade Policy inserts paragraph 8.7 making supplies to non mega power projects ineligible for Deemed Export benefits, notwithstanding any provision in the FTP or HBP Vol. I; supplies that had been eligible under Para 8.3(a) (Advance Authorisation and DFIA) are now excluded, with consequential changes to be reflected in chapter 8 and HBP Vol. I.

Special Economic Zone designation for IT/ITES at Kodathi establishes Approval Committee and grants inland container depot status.
Notification designates a sector-specific Special Economic Zone for information technology and information technology enabled services at Kodathi, Bangalore pursuant to the SEZ Act, 2005 and SEZ Rules, specifying the zone area by survey numbers. It establishes an Approval Committee composed of specified ex officio central and state nominees and a developer representative, and declares the zone to be deemed an Inland Container Depot under the Customs Act for the purposes of customs law.

Grant assistance for leather cluster projects limited by acreage-based ceilings and SPV eligibility requirements, enabling infrastructure development nationwide.
Approval of a Mega Leather Cluster sub-scheme under the Indian Leather Development Programme to replace the Leather Parks scheme, providing central grant-in-aid of up to 70% of project cost excluding land, subject to acreage-based per-cluster ceilings and a minimum cluster land requirement. Implementation mandates formation of an SPV by a minimum number of independent leather entrepreneurs with prescribed net worth and equity distribution limits, cash contribution obligations, and engagement of a professional Project Management Consultant; the scheme is applicable nationwide and proposals are submitted to the Department under published guidelines.

Customs tariff amendment updates classifications and establishes distinct duty treatments for specified imports, including differentiated gold categories.
The corrigendum to Customs notification No. 12/2012 revises table entries by adding and removing tariff item numbers, splits S. No. 252 into two categories with distinct duty specifications and an explanation that prior clearances count toward the aggregate quantity, and restructures S. No. 321 into two subcategories of imported gold with differentiated duty treatment for bars/coins versus other gold forms.

Tariff classification correction: amendment replaces an incorrect subheading entry in a Central Excise notification.
Correction to a Central Excise notification: the Department of Revenue issues a corrigendum substituting an incorrect tariff subheading entry with the correct subheading in column (1) of the Table, limited in scope to that replacement and not otherwise altering the original notification; published in the Gazette by the Ministry of Finance and signed by an Under Secretary.

Tariff classification amendment consolidates specified subheadings into a single code, correcting the earlier notification.
Corrigendum to Notification No. 10/2012-CE revises entries in column (1) of the Table by replacing two specified tariff subheadings with a single consolidated subheading code, thereby correcting the tariff classification in the earlier notification; published in the Gazette of India and issued by the Under Secretary, Department of Revenue.

Tariff classification corrected to shorten an item code, clarifying the central excise notification entry published as corrigendum.
The corrigendum to Notification No. 11/2012-CE amends the Table, column (1), replacing the previously published tariff code string with the shortened code 2402 20, effecting a technical correction to the notification's tariff entry.

Conditional customs exemption requires importer undertaking and certificate to retain nil duty; failure triggers duty differential liability.
Amendment substitutes the tariff entry for heading 4707 to grant nil customs duty for goods imported for use in units manufacturing paper, paperboard or newsprint, subject to new Condition 25A. Condition 25A requires the importer to furnish an undertaking to the relevant Customs officer that the goods will be used for the specified purpose and to produce, within six months or an allowed extension, a certificate from the relevant Central Excise officer certifying such use; failure to prove use attracts liability to pay the duty differential.

Anti dumping duty continuation on flat base steel wheels from China PR remains in force, extending existing protection.
Continuation of anti dumping duty on imports of Flat Base Steel Wheels originating in or exported from China PR is effected by amendment to Notification No. 124/2007 Customs under sub sections (1) and (5) of Section 9A of the Customs Tariff Act and rule 23 of the relevant rules, inserting a provision that the duty shall remain in force up to and inclusive of 27th March, 2013 unless revoked earlier.

SEZ designation for aluminium at Bargawan converts specified land into an SEZ and deems it an Inland Container Depot.
Notification constitutes a sector specific Special Economic Zone for aluminium at Village Bargawan, Singruali, Madhya Pradesh, specifying surveyed land parcels totaling 111.89 hectares. It constitutes an Approval Committee with named ex officio members and a developer representative for oversight and approvals. The Central Government further declares the SEZ to be deemed an Inland Container Depot under the Customs Act, effective from 19th March, 2012, and notes subsequent rescission by a later S.O.

Customs exemptions amended: tariff entries add energy items, correct HS codes and impose import conditions for cigarette filter material
Corrigendum to Notification No. 21/2012-Customs amends Table entries to add Compressed natural gas for transport and Electrical energy with 'Nil' duty, correct certain tariff headings, require importers of acetate rayon tow for cigarette filter rod to follow the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and append explicit 'Nil' annotations to specified goods while preserving condition links to a related notification.

Import exemption conditions revised to expand eligible importers and tighten documentation and value-linked certification requirements.
Corrigendum to Notification No.12/2012-Customs revises tariff table entries and Annexure conditions: it reclassifies composite fertilisers and expands product descriptions, corrects textual and numeric errors, allows imports by manufacturers or merchant exporters tied to supporting manufacturers, requires entitlement certificates to name supporting manufacturers, and replaces the textile/leather condition with a footwear-specific rule permitting concessional imports by registered manufacturers subject to an import value ceiling and a certificate from the Council for Leather Exports evidencing export performance and prior imports.

Correction to Central Excise notification: tariff entry numbers amended to rectify published numbering errors.
Corrigendum to Notification No. 16/2012-CE amends numeric references in the original Gazette publication: in para (b), sub para (iii) replace "130" with "131", and in the table column (1) replace "131" with "132", signed by the Under Secretary to the Government of India.

Tariff classification correction updates specified tariff headings in excise notification, altering two commodity codes effective immediately.
Corrigendum to Notification No. 18/2012-CE amends two tariff entries: at Sl. No. 20 replacing 3014 with 3104, and at Sl. No. 88 replacing 2606 30 10 with 9606 30 10, as published in the Gazette of India.

Capacity determination amended to set monthly pouch limits by retail price bands and a pro rata production rule for March.
Substitutes the rule 5 Table to prescribe monthly capacity per packing machine in pouches by retail sale price bands and by three categories (without lime tube/lime pouch, with lime tube/lime pouches, and Filter Khaini), thereby setting per machine monthly pouch limits tied to retail price; and adds a proviso to rule 6(3) requiring annual capacity for 17-31 March 2012 to be calculated on a pro rata basis for the days concerned.