Customs notification amendment: government omits a serial entry and inserts a new notification entry altering the exemption schedule.
The Central Government, under Section 25(1) of the Customs Act and authority derived from a Finance Bill provision given force under the Provisional Collection of Taxes Act, amends Notification No. 115/87-Customs by omitting the Schedule entry at Serial No. 56 and inserting after Serial No. 79 a new entry referencing Notification No. 160/87-Customs dated 3 April 1987.

Customs exemption for Hot Briquetted Iron: imports for integrated steel plants relieved from excess customs duty and additional duty.
The Central Government exempts hot briquetted iron (HBI) imported for use in integrated steel plants from customs duty in excess of the amount calculated at the rate of fifteen per cent ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act; "integrated steel plants" are defined as plants producing iron and steel from basic raw materials through to finished saleable items, and the notification is effective until 31 March 1988.

Customs amendment further updates schedule, omits serial 205 and inserts serial 293 referencing Notification No.158/87.
The Central Government, exercising powers under the Customs Act and relevant provisions of the Finance Bill given force by the Provisional Collection of Taxes Act, amends the Schedule to Notification No. 113/87-Customs by omitting Serial No. 205 and inserting after Serial No. 292 a new serial entry referencing Notification No. 158/87-Customs dated 2-4-1987.

Customs exemption for drilling rigs and spares: duty relief for rural water supply imports subject to donor gift and certificate.
Exemption removes liability for customs duty and additional duty on drilling rigs and spares imported for rural water supply projects where the rigs are gifted under a bilateral government agreement; spares' C.I.F. value in a financial year is limited relative to the rigs' value; and the importer must produce a certificate from an officer not below Deputy Secretary in the Ministry of Works and Housing confirming project use and compliance with the spares value limit.

Warehousing station designation enables establishment of full export-oriented undertakings under Customs Act powers via central board notification.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Village Vedugapatty in Pudukottai District to be a warehousing station for the purposes of setting up hundred per cent export-oriented undertakings, thereby creating a customs-designated facility to support storage and customs-controlled activities for eligible exporters.

Place of public worship of renown notified statewide under section 80G, enabling donors to claim tax deduction.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies St. Patrick's Cathedral, Pune as a place of public worship of renown throughout the State of Maharashtra by Notification S.O.2174, thereby bringing the institution within the statutory category specified in section 80G.

Customs notification amendment extends the expiry date of an exemption notification under statutory powers invoked in public interest.
The Central Government, invoking its powers under clause (a) of section 7 of the Customs Act, 1962, amends paragraph 2 of Notification No. 257/85 Customs by substituting the previously stated expiry date with a later date, thereby extending the duration of the exemption notification issued by the Ministry of Finance, Department of Revenue.

Extension of exemption notification validity to next year by substituting the prior date under Customs Act authority
Amendment substitutes the expiry date in paragraph 2 of Notification No. 306/85 Customs, extending the notification's validity by replacing the earlier date with a later date, effected by the Central Government under its statutory power and stated to be in the public interest.

Customs exemption extension modifies notification expiry, extending administrative validity under delegated powers in the public interest.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962 and being satisfied it is necessary in the public interest, amends Notification No. 230/82 Customs by substituting in paragraph 2 the earlier terminal date with a new terminal date, thereby extending the period during which the exemption notification continues to operate.

Customs exemption extension: government substitutes the notification expiry date to extend the exemption period under statutory power.
The Central Government, invoking its sub-section (1) of section 25 powers under the Customs Act, amends paragraph 2 of Notification No. 319/85 Customs by substituting the previously specified expiry date with a later date, thereby extending the temporal operation of the exemption without changing its substantive scope.

Extension of exemption notification validity under the Customs Act extends the notification's expiry to a subsequent year.
Amendment revises the temporal scope of an existing customs exemption by substituting its prescribed expiry date. Exercising statutory authority conferred by the Customs Act, the Central Government modifies Notification No. 19/85 Customs to alter the date stated in paragraph 2, thereby extending the notification's operative period for an additional year.

Amendment of exemption notifications postpones effective date under section 25(1) of the Customs Act, by government.
Under authority of section 25(1) of the Customs Act, 1962, the Central Government amends Notification Nos. 268/84-Customs, 74/85-Customs and 75/85-Customs by substituting in paragraph 2 the figures, letters and words "1st day of April, 1987" with "1st day of July, 1987", thereby deferring the previously specified commencement date for the exemption provisions.

Excise notification amendment extends compliance deadline to mid-April under relevant procedural rule and Additional Duties Act.
The Central Government, under rule 8(1) of the Central Excise Rules, 1944 and sub section (3) of section 3 of the Additional Duties of Excise Act, 1957, amends Notification No. 34/87 Central Excises by substituting the date in the last proviso, formally replacing the earlier specified expiry date with a later date.

Excise exemption amendment replaces the tariff description for polyester wool blended yarn, altering its textual classification.
The Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends the Table to Notification No. 53/87 by substituting the entry in column (3) at S. No. 11 with the description "Polyester-wool blended yarn, whether or not containing other natural textile fibres," effecting a textual reclassification in the notification's tariff/exemption schedule.

Exemption deadline extension for light commercial motor vehicles under Central Excise Rules extended to 30 June 1987.
The Central Government amended Notification No. 463/86-Central Excises by substituting the previously specified terminal date of the exemption with a later terminal date, thereby extending the period during which the tariff exemption for light commercial motor vehicles remains effective under the Central Excise Rules, 1944.

Double taxation agreement corrections update published text to rectify typographical and textual errors affecting treaty wording.
Corrigenda to the Gazette notification of the Agreement between India and Italy for the Avoidance of Double Taxation correct specific typographical, punctuation and formatting errors by listing, by page and line, replacements, insertions and an omission to be treated as the authoritative published text, thereby restoring the intended treaty terminology and clarifying the notification's wording.

Approval under section 35(1)(ii) granted to Rotary Eye Institute, subject to separate accounting, annual reporting and prior renewal application requirements.
Approval under section 35(1)(ii) was granted to Rotary Eye Institute as an "Association" on condition that it maintain a separate account for research receipts, file annual returns of scientific research activities by 31 May each year, submit audited annual accounts and balance-sheet by 30 June to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner, and apply to the Central Board of Direct Taxes at least three months before expiry for extension; the approval is effective from 17-2-1987 to 31-3-1988.

Approval for scientific research status granted to Mangalore University, subject to separate accounts, annual returns and renewal conditions.
Approval of Mangalore University as a University under section 35(1)(ii) for scientific research is notified subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31 May; submit audited annual accounts, income and expenditure and balance-sheet to the prescribed authority, CBDT and the Commissioner by 30 June; and apply for renewal three months before expiry. The approval is effective from 17-9-1986 to 31-3-1989.

Research institution approval requires annual research returns, audited accounts and timely renewal applications to retain tax recognition.
The Salem Institute of Experimental Biology is recognised as an approved research association under the income-tax provision for scientific research, subject to conditions: maintain separate research accounts; furnish annual research returns by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the central tax board and the Commissioner of Income-tax by 30 June; and apply to the central tax board for extension at least three months before approval expiry. The notification specifies the institution's address and the approval period.

Extension of exemption notification: expiry date extended under Customs Act authority, postponing previous statutory cutoff.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, directs substitution in paragraph 2 of Notification No. 234/86 Customs to replace the originally prescribed expiry figures, letters and words with a later expiry specification, effectuating a one year postponement of the notification's termination on grounds of public interest.