Appointment of Common Adjudicating Authority: transfer of adjudicatory powers to decide a customs show cause notice.
The Central Board of Excise and Customs, exercising statutory powers under the Customs Act, appoints the Commissioner of Customs, Ahmedabad as a common adjudicating authority to exercise the powers and duties of the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, for adjudication of a specified show cause notice issued to Saimehar Industries by the Directorate General of Revenue Intelligence, Regional Unit, Surat.

Special rate for value addition: manufacturers may apply for refunds when actual value addition exceeds the table rate.
Amendment revises paragraph 2A to condition concessional rates on manufacture from specified inputs in the same factory and substitutes a revised chapter-wise Table linking goods, concessional rates and inputs. It preserves an option for manufacturers to apply for fixation of a special rate based on actual value addition, requiring a written application, auditor certification of value addition from audited accounts, and limited late filing; certain goods are excluded from this option. A new reconciliation provision refunds any differential where total refunds are less than duty paid (excluding CENVAT), subject to overall limits, with an administrative deadline for payment of the differential.

Special rate fixation for manufacturers enables value addition-based refunds and retrospective application from the financial year.
The amendment replaces the Table of eligible goods and adds an input-origin condition requiring manufacture from specified inputs in the same factory. It permits manufacturers to apply for a special rate reflecting actual value addition-supported by an auditor's certificate-subject to time limits and exclusions, and provides that fixed special rates apply retrospectively to the financial year (with transitional relief for earlier filings). Producers commencing production after the commencement date receive refunds from start of production with reconciliation, and differential refunds are payable if total refunds are less than duty paid, subject to a ceiling and a prescribed refund date.

Special rate for excise refunds based on actual value addition allowed subject to certification and specified filing timelines.
The amendment replaces the tariff Table with chapter-wise rates and specified inputs, requires manufacture from those inputs in the same factory for entitlement, and preserves an option to obtain a special rate based on actual value addition subject to a threshold, auditor certification and specified filing timelines; certain product categories are excluded from the special-rate option and rules govern retrospective refund application and payment of any differential between duty paid and refundable amount.

Special rate for value addition enables manufacturers to claim excise refunds where value addition exceeds the standard table rate.
The notification requires manufacture to begin from specified inputs in the same factory and replaces the Table of goods, rates and inputs. Manufacturers may apply by 30 September for fixation of a special rate representing actual value addition if value addition sufficiently exceeds the Table rate, supported by a statutory auditor's certificate; new commercial units have an extended initial filing period. The special rate, once fixed, has retrospective effect to 1 April of the application year (or to commercial commencement for new units) and differential refunds are available. A new provision mandates repayment of any shortfall between refunds and duty paid (excluding CENVAT) by the following 15 May.

Special rate for value addition lets manufacturers obtain refunds based on actual value addition exceeding table rates.
The amendment substitutes the Table linking chapters, goods, rates and specified inputs and requires that exemption applies only when manufacture starts from listed inputs in the same factory. Manufacturers may apply annually for fixation of a special rate reflecting actual value addition, supported by a statutory auditor's certificate, subject to exclusions for certain goods. Fixation timelines are shortened; refunds at the special rate apply from the start of the financial year (with transitional and new-producer provisions) and differential refunds where total refund is less than duty paid (excluding CENVAT credit) must be paid by the Assistant/Deputy Commissioner by a specified date.

Excise exemption amendment allows manufacturers to obtain special value addition rates and revised refund timing under conditions.
Amendment replaces the concessional rates Table and conditions to require manufacture from specified inputs and permits manufacturers to apply to the Commissioner for fixation of a special rate where audited evidence shows actual value addition of at least 115% of the Table rate; applications are due by 30th September with a possible 30 day extension and must be supported by a statutory auditor's certificate, while refunds at the special rate operate from the first April of the application year or from commencement of commercial production for new units.

Excise exemption reform: input-linked eligibility and special-rate refunds based on actual value addition for manufacturers.
Amendment revises excise exemption for goods manufactured in specified North East states by linking exemption to inputs specified in the Table, substituting a new Table of chapter-wise goods, and permitting manufacturers to apply for a special rate based on actual value addition (minimum 115% of the notified rate) with auditor certification, specified filing timelines, exclusions for certain goods, shortened fixation period, retrospective refund treatment, start-up refund entitlement from commencement of production, and a mechanism to refund any differential where refunds paid are less than duty paid (excluding CENVAT), with administrative timelines for payment.

Value-addition special rate option lets manufacturers seek an excise refund rate matching actual value addition, with auditor proof and timelines.
Amendment revises the concessional excise Table to link rates to specified inputs used in the same factory and permits manufacturers to apply for a special rate reflecting actual value addition if qualifying thresholds are met, subject to auditor certification and prescribed filing timelines; certain product categories are excluded. It provides retrospective refund effectiveness from the financial year start or from commencement of production for new units, shortens adjudication timelines, and mandates refund of any differential between refunds and duty paid (excluding CENVAT utilisation) by the designated officer within the subsequent year.

Deemed Inland Container Depot designation makes IT/ITES SEZ at Noida subject to Customs Act treatment.
Central Government, exercising powers under the Special Economic Zones Act, appoints the date from which the information technology and information technology enabled services SEZ at Plot No. 1, Sector Noida developed by M/s. Unitech Hi tech Projects Private Limited shall be deemed to be an Inland Container Depot under Section 7 of the Customs Act, thereby applying the Customs Act regime to the SEZ's import-export handling.

Approval Committee for SEZ constituted to set approvals and administrative membership for the IT/ITES special economic zone.
Constitutes an Approval Committee for the IT and ITES Special Economic Zone at Plot No. 1, Sector-144 developed by the named private developer, under sub section (1) of Section 13 of the Special Economic Zones Act, 2005. The Committee's composition is specified: Development Commissioner as Chairperson (ex officio); designated representatives or nominees from the Department of Commerce, Foreign Trade, Customs Airport, Income Tax, Ministry of Finance (Banking), the State Industrial Development Authority, State Industry Secretary, and a developer representative as Special Invitee.

Special Economic Zone notification: land designated for IT and ITES development under SEZ Act, enabling project approval.
Pursuant to subsection (1) of Section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, the Central Government notifies the land measuring 10.08 hectares at Plot No. 1, Sector-144, Noida as a sector-specific Special Economic Zone for information technology and information technology enabled services, following grant of a letter of approval under subsection (10) of Section 3 after satisfaction of subsection (8) requirements.

Deeming of Special Economic Zone as Inland Container Depot permits customs treatment for a specified textile SEZ operated by ETL.
The Central Government, under sub section (2) of Section 53 of the Special Economic Zones Act, 2005, appoints an effective date from which the sector specific textile Special Economic Zone at Vadamugam Kangeyampalayam Village in Erode District, developed by M/s. ETL Infrastructure Services Limited, shall be deemed to be an Inland Container Depot under section 7 of the Customs Act, 1962, thereby subjecting that SEZ to the customs regime and procedures applicable to Inland Container Depots.

Approval Committee formed under Special Economic Zones Act to oversee approvals for a textile SEZ with specified ex officio membership.
Constitutes an Approval Committee under sub section (1) of Section 13 of the Special Economic Zones Act, 2005 for the textile SEZ at Vadamugam Kangeyampalayam Village developed by M/s ETL Infrastructure Services Limited. The Committee is chaired by the Development Commissioner of the SEZ and includes designated ex officio members from the Department of Commerce, Foreign Trade, Customs/Central Excise, Income Tax, Ministry of Finance (Banking), the Tamil Nadu Industrial Guidance and Export Promotion Bureau, and the State Secretary (Industries), with the developer's representative as a special invitee.

Special Economic Zone notification establishes textile SEZ at Vadamugam Kangeyampalayam, enabling development under SEZ Act.
Central Government notifies a sector specific Special Economic Zone for the textile sector at Vadamugam Kangeyampalayam Village, Perundurai Taluk, Erode District, Tamil Nadu, pursuant to the SEZ Act and Rules, based on approval granted to M/s. ETL Infrastructure Services Limited; the notification declares specified survey numbers and sub-divisions as the operative land schedule for the SEZ, aggregating the total notified area and enabling development and operation under the Act, with a later de-notification recorded in the Notes.

Deemed Inland Container Depot status conferred on a textile Special Economic Zone, bringing it under customs regulatory regime.
The Central Government designates the textile Special Economic Zone developed by M/s. RNB Infrastructure Private Limited at NH-15, Bikaner, Rajasthan as deemed to be an Inland Container Depot under the Customs law, exercising powers granted by the Special Economic Zones Act and specifying the date from which that deemed status operates, thereby subjecting the SEZ to the regulatory regime applicable to Inland Container Depots.

Approval Committee for textile SEZ established to exercise statutory approval functions under Section 13 of the SEZ Act
Constitutes an Approval Committee for the textile sector Special Economic Zone at Bikaner under the Special Economic Zones Act to exercise statutory approval and administrative oversight for the developer's SEZ. The Committee's composition is specified: the Development Commissioner as Chairperson and ex officio members from central departments (Commerce, Foreign Trade, Customs, Income tax, Banking) and state industrial authorities, with the developer as a special invitee.

Special Economic Zone notification establishes a textile sector SEZ at Bikaner with government approval and notified land parcels.
Notification declaring a sector specific Special Economic Zone for the Textile sector at NH-15, Opp. Khara Industrial Area, Bikaner, pursuant to approval granted under Section 3 of the Special Economic Zones Act, 2005; the Central Government, invoking Section 4(1) of the Act and rule 8 of the Special Economic Zones Rules, 2006, notifies the listed survey parcels and aggregate area as the SEZ for textile development and operation by the approved developer.

Deeming of Special Economic Zone as Inland Container Depot enables customs classification and ICD status for logistics operations.
The Central Government designates the information technology and information technology enabled services Special Economic Zone at Survey No.255, Adibatla Village, Ibrahimpatnam Mandal, Ranga Reddy District in Andhra Pradesh, promoted by M/s. Cognizant Technology Solutions (India) Private Limited, to be deemed an Inland Container Depot under the Customs Act by exercising the statutory deeming power provided in the Special Economic Zones legislation, thereby subjecting the SEZ to the customs classification and operational treatment of an ICD.

Constitution of Approval Committee for IT/ITES SEZ under Section 13, specifying ex officio members, nominees and developer representative.
Constitutes an Approval Committee for the IT and IT enabled services SEZ at Adibatla under Section 13 of the Special Economic Zones Act, 2005, established by M/s. Cognizant Technology Solutions (India) Private Limited. Membership is prescribed: Development Commissioner (Chairperson, ex officio) with a prescribed substitute, specified ex officio officers from the Department of Commerce, Foreign Trade, Customs/Central Excise, Income Tax, Banking Division (Ministry of Finance), two State nominated Joint Secretary rank officers, and a developer representative as Special Invitee. The notification was later rescinded by a subsequent notification.