Export duty exemption for low-grade iron ore fines limited to excess over a specified per-tonne floor.
Grants an exemption from customs duty for exports of iron ore fines with Fe content of 62% and below by relieving that part of the duty specified in the Customs Tariff Second Schedule which exceeds an amount computed at a fixed per-tonne floor; issued as Notification No.62/2007 Customs dated 3 May 2007 and later rescinded by Notification No.80/2008 dated 13 June 2008.

Customs exemption for aircraft and aircraft parts: imports allowed subject to approval and undertaking restricting use and resale.
The notification amends the customs tariff by inserting and substituting schedule entries to grant Nil or reduced duty treatment to specified aircraft, aircraft parts (excluding rubber tyres or tubes), refrigerated motor vehicles and certain other goods, and adds Conditions 103-105 requiring Ministry approval, prescribed usage undertakings, resale restrictions, and duty payback obligations where concession conditions are breached.

Central excise tariff amendments expand duty classifications and add conditional nil-duty provisions for aircraft and aviation uses.
The notification amends Notification No. 6/2006 by adding tariff entries and duty rates, including insertion of polysulphone membranes to an ultra-filtration entry, adding refrigerated motor vehicles and certain chapter entries with specified duties, and inserting nil-duty entries for aircraft and aircraft parts subject to new Annexure conditions. The Annexure conditions grant nil duty where aircraft are procured for approved flying training or by approved non-scheduled operators and used exclusively for those purposes, or where goods are procured for servicing, repair or maintenance of such aircraft, with definitions for "operator" and non-scheduled services.

Effective rate of duty on packaged cement revised to introduce distinct per tonne and retail price linked ad valorem bands.
Substitutes the S.No.1A tariff entry to classify packaged cement into two retail price bands, prescribing a specific per tonne duty for the lower band and an ad valorem duty linked to retail sale price for the higher band, applicable to goods cleared in packaged form; also replaces the column(3) description at another serial number with a broadened "All goods" entry.

Effective Rate of Duty amendment revises specified tariff entries, altering duty descriptions and substituting certain entries to nil.
Amends the tariff table in Notification No.3/2006-Central Excise by substituting specified entries: S.No.18A column (3) is replaced with a higher fixed amount; S.No.28 and S.No.30 column (4) are substituted with Nil; and S.No.37 and S.No.38 column (4) are substituted with specified rates per thousand, thereby altering the effective rates of duty for those tariff entries.

Special Economic Zone designation for electronic hardware and software enables sector specific development in notified villages.
The Central Government notifies specified survey parcels at Vallancheri and Potheri villages in Chengalpet Taluk, Kancheepuram District, Tamil Nadu as a Special Economic Zone for electronic hardware and software including IT enabled services, pursuant to a proposal by M/s Arun Excello Infrastructure Pvt. Limited and following grant of a letter of approval and satisfaction of statutory requirements under the Act and SEZ Rules; the notification lists individual survey numbers and the aggregate area comprising the SEZ.

Tariff value fixation for edible oils and brass scrap updated by substitution of table under Customs Act
The Board, invoking powers under sub-section (2) of Section 14 of the Customs Act, 1962, amends Notification No.36/2001-Cus (N.T.) by substituting its Table of tariff values. The new Table fixes tariff values in US$ per metric tonne for specified imports: Crude Palm Oil, RBD Palm Oil, other Palm Oil variants, Crude Palmolein, RBD Palmolein, other Palmolein variants, Crude Soyabean Oil, and Brass Scrap (all grades), establishing revised customs valuation benchmarks.

Cement import conditions amended: suspension of specified conditions and procurement restricted to ISI licensed pre identified manufacturers.
The notification suspends specified import conditions a) and b) for cement until 31.03.2008 and amends condition c) to require procurement only from pre-identified sources licensed to use the ISI Mark under the Foreign Manufacturers' Certification Scheme of BIS.

Export exemption for SMP to Nepal and Bhutan permits restricted shipments under MEA work orders and humanitarian grounds.
The amendment exempts exports of skimmed milk powder under ITC(HS) Code - 04021010 to Nepal by NCCF pursuant to a Ministry of External Affairs work order, and exports to Bhutan on humanitarian grounds, from the restrictions in Notification No.45(RE-2006)/2004-2009; existing export obligation issues will be examined on a case-by-case basis.

Industrial park notification: tax benefits contingent on meeting infrastructure thresholds, minimum units, approvals and compliance.
Notification under Section 80-IA(4)(iii) designates the Rajasthan State Industrial Development & Investment Corporation Limited's project at Boranada-III Phase as an industrial park, specifying park area, allocable percentages for industrial and commercial use, minimum 190 industrial units, proposed investments, and a commencement date. It requires minimum infrastructure expenditure (50% of project cost or 60% where built-up industrial space is provided), defines qualifying infrastructure, limits any single unit to 50% of allocable industrial area, conditions tax benefits on the presence of the minimum units, mandates continued operation by the notifier, prescribes transfer intimation procedures, and states grounds for invalidation and withdrawal for nondisclosure or noncompliance.

Industrial park designation: tax incentives under section 80-IA subject to specified infrastructure, unit and compliance conditions.
Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Agro Food Park, Ranpur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms specifying location, area, allocable industrial and commercial proportions, minimum unit count, investment and commencement details, minimum infrastructure expenditure thresholds and definition, limits on single-unit area occupation, mandatory approvals for foreign investment, conditions for availing tax benefits only after minimum units locate, operator continuity, transfer notification requirements, and invalidation or withdrawal for misinformation, nondisclosure, unapproved amendments, or non-compliance.

Industrial park notification enables specified tax benefits subject to compliance with prescribed infrastructure, unit and approval conditions.
Central Government notifies M/s. BSEL Infrastructure Realty Limited's undertaking in Navi Mumbai as an industrial park for tax incentives under clause (iii) of sub section (4) of the Income tax Act, subject to annexed terms. The annexure specifies location, area, permitted activities, allocable area percentages, minimum unit count, investment and commencement date. Conditions include minimum infrastructure expenditure thresholds, defined infrastructure components, limit on single unit occupation of allocable industrial area, need for regulatory and foreign investment approvals, operation during benefit period, and consequences for delayed commencement, misinformation, failure to disclose material facts, or unauthorized amendments.

Industrial park notification: tax benefits conditioned on infrastructure thresholds, minimum units, operator continuity and compliance obligations.
Notification under clause (iii) of sub-section (4) of section 80-IA notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's project at IID Centre Mahuwa Road Hindaumcity as an industrial park for tax purposes, subject to conditions: specified area and allocable percentages, minimum number of units, and investment levels; minimum infrastructure expenditure thresholds (50% or 60% where built-up space is provided); defined common infrastructure components; prohibition on any single unit occupying more than fifty percent of allocable industrial area; requirement for statutory and foreign investment approvals; operator continuity; transfer intimation; and invalidation or withdrawal of approval for misrepresentation, nondisclosure, unauthorized project amendments, or noncompliance.

Industrial park recognition under tax benefit provision requires compliance for conditional tax incentives to apply.
The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Bhilwara undertaking as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified area and allocable percentages, minimum 76 industrial units, minimum infrastructure expenditure thresholds (50% of project cost or 60% where built-up industrial space is provided), defined infrastructure components, unit occupancy limits, statutory approvals, and continued operation by the notifying undertaking. Benefits are conditional on meeting these requirements; delays, misinformation, undisclosed material facts, unauthorized amendments, transfers without intimation, or non-compliance may invalidate or lead to withdrawal of approval.

Industrial park designation conditions tax benefits subject to infrastructure, unit thresholds and operational compliance requirements.
Notification under section 80-IA(4)(iii) designates the industrial portion of M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre at Dholpur as an industrial park for tax benefit purposes, subject to specified conditions including area and unit thresholds, minimum infrastructure investment (50% or 60% where applicable), provision of common facilities, a fifty percent cap on single-unit occupancy, required statutory approvals, operational continuity by the notifying undertaking, and invalidation or withdrawal consequences for misinformation, delays, unapproved amendments, or non-compliance.

Industrial park notification secures tax-benefit eligibility subject to infrastructure, unit formation, and compliance conditions.
The Central Government notifies the industrial portion of the undertaking developed by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for the purposes of section 80-IA(4)(iii), making tax-benefit eligibility conditional on adherence to the Industrial Park Scheme and annexed terms. Conditions include prescribed allocable area proportions, a minimum number of independent industrial units physically located in the park, defined infrastructure components provided on commercial terms, minimum infrastructure expenditure thresholds, restrictions on single-unit occupancy, separate approvals for foreign investment, requirements for continuity of operation and procedures for transfer, with approval subject to withdrawal for non-compliance or misinformation.

Industrial park approval conditions tax benefit eligibility subject to infrastructure investment, minimum units, and compliance obligations.
Notification designates M/s. RGA Software Systems Private Limited's undertaking as an industrial park at Electronic City, Bangalore, subject to annexure conditions: specified allocable area split, minimum three industrial units, commencement date, and stated investments; infrastructure expenditure minima (fifty percent generally; sixty percent where built-up space is provided); cap on single-unit occupancy of allocable industrial area; requirement to obtain separate statutory approvals; tax benefits contingent on locating the minimum units and continued operation by the applicant; delays over one year require fresh approval; misrepresentation, nondisclosure, unapproved amendments, or duplicate location invalidate approval; transfers require joint intimation and agreement copy.

Tax incentive eligibility for industrial parks confirmed, conditioned on infrastructure thresholds, minimum units, and compliance requirements.
Central Government notifies the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure terms specifying location, area, allocable industrial and commercial proportions, minimum units (37), investment and infrastructure requirements, minimum infrastructure expenditure thresholds, a single-unit occupancy cap of fifty percent, separate regulatory approvals, operator continuity for benefit eligibility, notification requirements on transfer of operation, and invalidity/withdrawal consequences for misrepresentation, unapproved amendments or failure to comply.

Industrial park notification: tax benefits conditional on infrastructure thresholds, minimum units, operator continuity and compliance.
Notification designates M/s. RGA Software Systems Private Limited's undertaking as an industrial park for purposes of Section 80-IA(4)(iii), subject to annexed conditions: specified location, area, activity, 95% industrial/5% commercial allocation, minimum three units, commencement date, and investment amounts; infrastructure expenditure minima (50% generally, 60% if built-up industrial space provided) and defined infrastructure elements; prohibition on any single unit occupying over fifty percent of allocable industrial area; separate statutory approvals required; tax benefits contingent on presence of minimum units and continued operation; delay, misrepresentation, nondisclosure, unauthorized amendments, or transfer without required intimation invalidate approval.

Industrial park recognition under Section 80IA enables tax benefits when specified infrastructure, unit thresholds and compliance requirements are satisfied.
Notification declares the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for the purposes of Section 80-IA(4)(iii), subject to annexed conditions specifying location, area, allocable industrial and commercial percentages, minimum number of units, and investment and infrastructure thresholds. Tax benefits depend on occupation by the prescribed minimum units and continued operation by the notifying undertaking; approvals for foreign investment must be obtained separately. The approval is conditional and may be invalidated for misinformation, undisclosed material facts, unauthorized plan amendments, delay beyond the specified commencement period, or non compliance, and transfers of operation require joint intimation and documentation.