Double taxation treaty rules: source state withholding limits and PE based profit allocation between the two States.
Convention between India and Namibia to avoid double taxation and prevent fiscal evasion on income and capital gains: it applies to residents, designates covered taxes and successor taxes, defines residence and permanent establishment, allocates taxing rights (immovable property, business profits attributable to a permanent establishment, shipping/air transport management based taxation), prescribes transfer pricing adjustment relief, caps withholding tax rates at 10% for dividends, interest, royalties and technical service fees (subject to connection with a permanent establishment), provides elimination of double taxation via credit or deduction, and establishes non discrimination, mutual agreement and information exchange mechanisms with specified entry into force and termination rules.

EPCG Scheme amendment expands tourism industry inclusion and adjusts export obligation timing and eligible capital goods.
The amendment to the EPCG notification replaces references to the hotel industry with hotel and tourism industry, defines tourism industry for export certification purposes, prescribes a six-year export obligation period with apportioned two-year blocks for licences within a revised CIF value range issued for specified sectors or tourism services, raises the minimum licence value inclusive of spares for those licences, and expands the Annexure to add numerous capital goods and equipment categories eligible under the Scheme.

Canalised onion export: designated agencies must channel shipments under MEP and NOC and capped service charges.
Amendment canalises onion exports by allocating monthly export entitlements to NAFED and agencies designated by the Governments of Maharashtra and Gujarat for a limited three month period; ITC classification for onions (0703) is revised accordingly. Exports under this regime are subject to a Minimum Export Price and, for associated shippers, a requirement to procure a No Objection Certificate from the designated agency and payment of service charges capped at a prescribed percentage of the invoiced export value.

Approved warehouse movement expanded to include additional localities for inter-warehousing transfer of petroleum products.
Extension of Approved Warehouse permissions under the Central Excise Rules to permit inter-warehousing movement of petroleum products by adding four specified localities to the schedule of permitted locations through amendment of paragraph 2, clause (I) of the principal notification.

Offshore mutual fund specification conditions tax-preferential recognition on trustee continuity and remittance compliance.
Central Government specifies Indbank Invesco (Offshore) Fund as an Offshore Mutual Fund subject to the continuing role of Indian Bank as trustee, compliance with conditions imposed by the fund and regulators, remittance of investment amounts into India through normal banking channels with bank certificates evidencing receipts, and repatriation to India through normal banking channels of trustee, custodian and related fees payable to the fund's administrator.

Appointment and jurisdiction of Commissioner of Customs (Appeals) updated to reassign associated customs and excise commissioners.
The amendment substitutes the Table entries in Notification No. 29/97 Cus. (N.T.) to reassign which Commissioners of Customs and Commissioners of Central Excise are associated with specific offices of the Commissioner of Customs (Appeals). It replaces column (3) entries for serials 8, 9 and 14 to list revised sets of Customs and Central Excise commissioners for Calcutta and Shillong postings, for Patna (paired with Jamshedpur), and for Lucknow (paired with Allahabad, Kanpur and Meerut divisions), respectively, pursuant to section 4(1) of the Customs Act, 1962.

Modvat credit clarification: substitution of notification text to define eligible additional and special excise duties for credit.
Amendments substitute wording in Notifications No. 24/94-CE(N.T.) and No. 21/99-CE(N.T.) to clarify which additional and special excise duties are eligible for Modvat credit, aligning cross-references and treating specified additional duties as equivalent for credit purposes, pursuant to rule 57A and enabling clauses of the Finance Bill given force under the Provisional Collection of Taxes Act.

Special customs duty abolished: exemption removes special duty on First Schedule imports, relieving importers from that levy.
The Central Government, invoking powers under the Customs Act and relevant Finance Act provision, exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 from the whole of the special duty of customs leviable under the special duty provision, thereby abolishing that special customs duty on imports of those tariff items.

Project import classification: Cochin International Airport Project designated for assessment under customs project import rules.
Notification designates the Cochin International Airport Project as a project import for assessment under Heading No. 98.01 of the Customs Tariff Act, 1975, citing sub item (6) and economic development considerations. It amends notification No. 42/96 Customs by inserting the project as a new serial entry (serial number 22), thereby adding the project to the list of projects subject to the project import assessment framework.

Notification rescission: multiple customs exemption notifications withdrawn under statutory powers in public interest.
The Central Government, being satisfied that it is necessary in the public interest and exercising powers under section 25(1) of the Customs Act, 1962 and section 3A of the Customs Tariff Act, 1975, hereby rescinds Notifications Nos. 280/76 Customs, 321/76 Customs, 513/86 Customs, 12/97 Customs, 13/97 Customs, 72/97 Customs, 23/98 Customs, 56/98 Customs and 67/98 Customs.

Customs duty amendments update tariff treatment of ITA-covered goods by substituting and clarifying exemption and rate entries.
The Central Government amends specified customs exemption notifications concerning goods under the Information Technology Agreement by omitting certain serial entries, substituting wording in notification text, and replacing multiple annexed Table entries with revised ad valorem duty rates across identified items and serial numbers, thereby updating the tariff treatment and scope of exemptions in those notifications.

Customs exemption for kerosene used in N paraffin extraction requires certified monthly reporting and duty adjustment.
Exemption allows reduced customs duty on kerosene imported by manufacturers of linear alkyl benzene for extraction of N-paraffin, with full exemption for kerosene remaining after extraction and supplied to Indian Oil Corporation. Importers pay duty on 85% of imports at importation, maintain certified monthly accounts of consumption and sales, and submit statements to the Excise officer. The Excise officer, exercising Customs assessing powers, determines consumed and sold quantities, adjusts duty paid, orders additional duty or refunds, and mandates payment within three days with interest on delayed payments.

Concessional import duty relief for specified inputs used in manufacture, subject to procedural compliance and notification conditions.
Exemption is granted for specified imported inputs used in manufacture of listed finished goods: List A goods receive full concessional relief and List B goods receive a reduced ad valorem concession, applicable only to that portion of customs duty under the First Schedule exceeding the concession rate; concessional importation requires compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and is subject to the notification's conditions, schedule and subsequent amendments.

Exemption from additional customs duty on high speed diesel where it equals the specified additional excise levy.
The Central Government exempts imported high speed diesel oil under heading No. 27.10 from that portion of additional customs duty equivalent to the additional excise duty specified in the Finance Bill, 1999, exercising powers under section 25(1) of the Customs Act; the exemption is effected by notification and applies solely to the equivalence between the customs additional duty and the excise levy identified in the Finance Bill.

Surcharge exemption of customs on specified imported goods removes additional levy for listed tariff classifications on importation.
Central Government exempts from the surcharge of customs specified imported goods falling within the First Schedule to the Customs Tariff Act, 1975, under powers conferred by the Customs Act read with the Finance Bill provision. The Table lists categories including gold and silver imported under specified notifications, goods chargeable at the stated ad valorem duty rate, numerous goods by tariff headings, and specifically enumerated machinery, parts, electronic components and assemblies. The exemption applies on import and is subject to conditions attaching to existing duty exemptions for particular items.

Special additional customs duty: specified imports exempted subject to conditions; residual ad valorem duty applies to other goods.
The notification prescribes the effective rate of special additional duty under Section 3A(1) of the Customs Tariff Act: numerous specified imports are accorded Nil treatment - subject where relevant to the conditions of existing exemptions, referenced notifications, prescribed declarations for goods imported for sale, and concessional import procedures - while all other goods in the First Schedule attract a residual ad valorem special additional duty.

Effective rate of duty caps customs liability for listed imports by setting specific ad valorem rates per tariff heading.
The notification exempts imports of specified tariff headings from customs duty in excess of the ad valorem rates listed in the annexed Table, establishing capped standard and, where indicated, capped preferential ad valorem rates for each enumerated heading, thereby limiting customs liability on those classified goods.

Customs duty exemption framework reduces payable duty to prescribed rates for listed imports, subject to specified certification and use conditions.
The notification exempts specified imported goods from the portion of customs duty and additional duty in excess of the rates listed in the Table, with the Table linking tariff classifications to standard and additional duty rates and a condition number. The rates are ad valorem unless stated otherwise. Applicability is conditioned on compliance with Annexure requirements-certificates, licences, undertakings, use limitations and procedural rules-and non compliance attracts liability to pay the differential duty or to re export as specified. A proviso excludes certain serial entries from the notification from a stated date.

Excise credit entitlement amended to permit full specified-duty credit for manufacturers of final products and remove proviso.
Amendment to Rule 57B removes the ninety-five percent limitation and substitutes language allowing manufacturers of final products to take credit of the specified duty paid on listed inputs, and omits the proviso after clause (vi); the amendment commences on publication in the Official Gazette.

Excise duty definitions amended: broader duty categories specified and prior percentage restriction removed by notification.
The notification amends earlier wording on credit entitlement by removing the explicit ninety-five percent ceiling and substituting a broader reference to credit of duty; it replaces prior enumerative language with a list of specified levy categories-duties in the First and Second Schedules to the Central Excise Tariff Act, additional duties under textile and special-importance enactments, and an equivalent additional duty under the Customs Tariff Act-and omits the second proviso of the original notification.