Exemption for R&D tyres permits distinctively embossed prototype tyres to be identified and excluded from mandatory BIS marking.
Clause 3(d) exempts pneumatic tyres and tubes imported or manufactured for Research & Development from BIS marking. To identify R&D tyres by size, manufacturers may emboss a distinctive serial code sequence (e.g., RD-1 to RD-150) on the tyres designated for R&D, and those embossed tyres will be exempted from the mandatory marking requirement under the Quality (Control) Order.

Limitation period change in VAT provision extends the prescribed term to seven, effective on publication in the Gazette.
The Delhi Value Added Tax (Amendment) Act, 2011 substitutes the word "seven" for the word "six" in the specified subsection of the Delhi Value Added Tax Act, 2004, thereby extending the relevant statutory timeframe; the Amendment is titled accordingly, applies throughout the National Capital Territory of Delhi and takes effect on publication in the official Gazette.

Compounding of offences and corporate filing categories updated, clarifying permitted application types under amended Form 61.
Amendment to the Companies (Central Government's) General Rules and Forms substitutes the entry for serial number 6 in Annexure 'A', Form 61 to list application categories including compounding of offences, extension of the annual general meeting period, extension of the period for annual accounts, declaration of a defunct company, schemes of arrangement and amalgamation, normalising a dormant company, and others; the amendment takes effect on publication in the Official Gazette.

Director identification number procedures updated: digital signatures, provisional versus approved DIN and electronic rectification mandated.
Applicants must file Form DIN-1 on the electronic portal with photograph, proof of identity and residence and Annexure 1 verification; the form may be digitally signed by the applicant, specified practising professionals, or certain whole time company officers. Fees paid online trigger either an approved DIN where signed by a practising professional or a provisional DIN otherwise. Provisional DINs are subject to electronic notification of defects with a fifteen day window for resubmission; failure to rectify permits rejection or invalidation and lapse of the provisional DIN. Changes in particulars use Form DIN-4 with proofs and Annexure 2 verification and no fee; verified changes are incorporated and notified electronically. False information attracts penal action under section 628.

Form 61 amendment expands listed application types, including compounding of offences, scheme approvals, and dormant company normalisation.
Amendment replaces serial number six in Annexure A of Form 61 to require identification of the application filed, specifying categories such as compounding of offences, extension of the annual general meeting period, extension of the period for annual accounts, declaration of a defunct company, schemes of arrangement or amalgamation, normalising a dormant company, and others.

Director identification: digital filing yields approved or provisional DIN; defects may be rectified or the application rejected.
Applicants must submit Form DIN-1 online with specified identity and residence proofs, a photograph and a verification statement; the form may be digitally signed by the applicant, a practising Chartered Accountant, Company Secretary or Cost Accountant, or by certain whole time company officers. After fee payment, a practising professional's digital signature yields an approved DIN; otherwise the system issues a provisional DIN. Defective provisional applications are notified electronically and may be rectified within a fixed period; failure to remedy may lead to rejection or invalidation and lapse of the provisional DIN.

VAT refund commencement for Republic of Gambia notification made retroactive, enabling refunds for official and diplomatic purchases.
The Commissioner, under sub-section (2) of Section 103 of the Delhi Value Added Tax, 2004, notifies that the earlier Notification dated 02.12.2010 shall be deemed to have come into force from an earlier date in respect of the sub-entry at Sl.No. (32A) in Part A of the entry at Sl.No.1 of the Sixth Schedule, thereby applying VAT refund facilities to official purchases of the High Commission of the Republic of Gambia and personal purchases of its diplomats.

VAT refund privilege restored for Mauritian High Commission, raising the refunded amount and applying retrospectively to the specified effective date.
The Commissioner of Value Added Tax, under section 103(2) of the Delhi Value Added Tax Act, amended the Sixth Schedule by substituting a higher refundable amount for the Mauritius entry in Part A, Sl. No.1 (sub-entry (60)), thereby restoring the VAT refund privilege for the Mauritian High Commission in Delhi with effect from the specified effective date.

Special Economic Zone designation for solar equipment creates a sector-specific SEZ with specified governance and ICD status.
Notification designates specified survey plots at Kanksa, Panagarh, West Bengal as a sector-specific Special Economic Zone for non-conventional including solar energy equipment/cell totalling 10.27520223 hectares, records prior grant of letter of approval, constitutes an Approval Committee with named ex officio members and developer representative for Zone oversight, and declares the Zone to be deemed an Inland Container Depot under the Customs Act from the notified date.

Export exemption for milk powder and casein consignments handed to customs before cutoff permitted under handbook provision.
Amendment permits application of para 9.12 of the Handbook of Procedure Vol.1 by inserting serial no.3.1 in the earlier notification: export consignments of milk powders (including skimmed milk powder, whole milk powder, dairy whitener and infant milk foods), Casein and Casein products which were handed over to customs for examination and export on or before the cutoff will be allowed for export, thereby relaxing the prior prohibition only for those consignments already tendered to customs.

Special CVD exemption for specified imported electronic, computer and marine goods extended subject to conditions under notification twenty-one.
The amendment to Notification No.20/2006-Customs substitutes the S. No.77 entry to align exemptions with goods listed against S. No.614 of Notification No.21/2002-Customs and inserts new S. Nos.83-85. These additions exempt specified imported computer and electronic components, goods under a maritime vessel heading, and certain aircraft-related goods under stated tariff headings, with each exemption expressly subject to any conditions specified in Notification No.21/2002-Customs.

Exemption for returned branded garments: duty waived on reworked duty-paid stock when conditions and reporting requirements are met.
Branded ready-made garments under chapters 61, 62 or 63 (with specified exclusions) are exempted from excise duty when duty-paid goods are returned to the same registered premises or factory and re-made, re-conditioned, re-packed or otherwise processed and cleared, subject to conditions: no Cenvat credit on returned goods; intimation with return document details and value to the jurisdictional authority within 48 hours; maintenance of receipt and disposal accounts reported monthly; return within one year of initial removal; and an aggregate annual clearance limit relative to prior clearances, computed per registered premises with clearances under rule 16 excluded.

Customs tariff amendment updates duty treatment for CKD imports and industrial inputs, altering classification and effective rates accordingly.
Amendment modifies the customs tariff by adding a new entry for specified coal for steel manufacture, substituting entries for unregistered passenger motor vehicles and motorcycles to distinguish Completely Knocked Down (CKD) kits from other imports with distinct duty treatment, and inserting a tariff entry for parts used in printer manufacture with nil basic duty and specified additional duties; it also adds Bevacizumab to List 3, effecting targeted changes to classification and effective duty rates under the principal customs exemption notification.

Exemption scope for textile and floor covering goods updated to add machine use exclusions and brand sale limitations.
Amendment narrows and clarifies exemptions for chapters 57, 59 and 61-63: chapter 57 exemptions exclude specified machine-processed carpets and define "machines" to exclude manually operated implements; chapter 59 exemption excludes a listed subheading; chapters 61-63 exemptions exclude laminated jute bags of particular tariff descriptions and goods bearing or sold under a brand name.

Exemption scope revised for goods supplied to government and defense, excluding specified petroleum product headings from relief.
The notification amends Notification No.63/95-Central Excise by substituting the entry against S.No.5 in the TABLE to read: "All goods other than those falling under Heading 2701, 2702, 2703, 2704 and 2706," thus clarifying that the exemption for goods manufactured by specified units/institutions for Government or defence use excludes goods under those petroleum-related headings.

Packing material classification clarified - labels now treated as packing material, extending exemption coverage under central excise notification.
The notification amends the principal central excise exemption by inserting an explanation that packing material includes labels of all kinds, clarifying that labels are to be treated as packing material for the purpose of the exemption and removing doubt about their inclusion within the scope of the exempted items.

Exemption for manufacturing waste and scrap: duty waived when goods benefit from specified exemption notifications, subject to factory-wide exclusion.
Exempts waste, parings and scrap arising in the course of manufacture from the whole of excise duty where the primary goods avail specified exemption notifications and the waste falls within the Central Excise Tariff Schedule, provided the exemption does not apply if the factory also manufactures other excisable goods not covered by those exemptions.

Definition of Mega Power Project updated to adjust capacity thresholds and regional criteria for excise exemptions.
The Central Government amends notification No. 6/2006-Central Excise to substitute the tariff entry for parts for the manufacture of printers under chapter 8443 with an updated effective rate of duty and to replace the Explanation defining "Mega Power Project" by prescribing capacity-based thresholds and separate regional criteria for thermal and hydel plants for the purpose of exemption eligibility.

Excise exemption amendment narrows scope for gold by excluding ore, concentrate and dore bar and deletes 'copper or'.
The Government amends the Table in Notification No. 5/2006 to narrow exemption scope: S. No. 21, column (3) now excludes gold ore, concentrate and dore bar from the phrase 'from any form of gold'; S. No. 23, column (3) deletes the words 'copper or', thereby changing the tariff description applicable to that entry.

Exemption of specified goods: cinematographic film and silicon wafers exempted from central excise by notification amendment.
The notification amends the tariff exemption table in Notification No. 4/2006-Central Excise by substituting S.No.73A to list colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet with a Nil effective rate of duty, and by inserting S.No.74A to list silicon wafers with a Nil effective rate of duty.