Customs exemption amendment narrows prior exemption scope by omitting specified tariff entries under statutory authority.
The Central Government, invoking its statutory authority under the Customs Act and citing public interest, amends Notification No. 45/79 Customs by ordering that specified serial entries in the Table annexed to that notification be omitted, thereby removing those items from the earlier exemption schedule.

Warehousing station declaration designates Paradeep and Paradeep Phosphates area under customs powers, superseding the prior local notification.
Declaration under section 9 of the Customs Act designates Paradeep, including the Paradeep Phosphates Notified Area Council in Cuttack District, Orissa, as a warehousing station, with the Central Board of Excise and Customs exercising its statutory power and superseding the earlier 1975 collectorate notification.

Notification under section 10(23C)(v): Arpana Trust, Karnal notified by central government for specified assessment years.
The Central Government, exercising power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies "Arpana Trust, Karnal" for the purpose of that clause for the assessment years 1985 86 to 1987 88.

Warehousing station designation enables Morampalli hamlet to host export-oriented undertakings under Customs Act powers for customs facilitation.
Declaration under the Customs Act designates Morampalli hamlet of Kodur Village, Chilamathur Mandal, Anantapur district, Andhra Pradesh, as a warehousing station to facilitate export-oriented undertakings, and expressly supersedes the earlier central notification cited, thereby enabling localized customs warehousing and related facilitation for exporters in the named locality.

Designation of warehousing station under section 9 of the Customs Act: location declared for customs warehousing operations.
The Central Board of Excise and Customs, by Notification No. 136/87-Cus dated 24-3-1987, designates Sheva in Panvel Taluka of Raigad District, Maharashtra as a warehousing station under section 9 of the Customs Act, 1962, exercising statutory power to declare locations for customs warehousing purposes.

Place of public worship recognition under section 80G confers eligibility for donor deduction treatment for donations to the temple.
Wadia Fire Temple (Wadiaji Atash Behram) Bombay is notified by the Central Government as a place of public worship of renown throughout the State of Maharashtra for the purposes of section 80G of the Income tax Act, 1961, pursuant to powers conferred by clause (b) of sub section (2).

Customs exemption for coffee permits relief on export duties exceeding a fixed threshold, reducing duty liability on exported coffee.
The Central Government exempts coffee exported from India from that part of customs duty leviable under the Second Schedule to the Customs Tariff Act which exceeds a specified per quintal threshold; the exemption applies to coffee under the relevant tariff heading and is issued as a public interest measure, superseding the earlier notification on the subject.

Input credit restriction: credit allowed only for indigenous inputs, narrowing eligibility under amended notifications.
The Central Government, invoking rule 57K of the Central Excise Rules, 1944, amends Notification Nos. 27/87 and 40/87 by inserting a new condition (v) after condition (iv) in each: "(v) the credit shall be taken only in respect of indigenous inputs," restricting entitlement to input credit under those notifications to domestic-origin inputs.

Exemption wording expanded to include malt alongside malt extract in tariff notifications, broadening covered food product descriptions.
Central Government, under rule 8(1) of the Central Excise Rules, 1944, amends two prior notifications of 1 March 1987 by substituting wording in their provisos: in Notification No. 29/87 the phrase "containing malt extract" is replaced with "containing malt or malt extract," and in Notification No. 30/87 the phrase "containing malt extract or cocoa powder" is replaced with "containing malt or malt extract or cocoa powder." These amendments are limited to the specified textual substitutions in the notifications' provisos.

Approval under section 35(1)(ii) requires research association to maintain separate accounts, file returns, submit audited accounts.
Approval under section 35(1)(ii) classifies Sandhata Medical Research Society, Miraj, as an Association for research-related tax purposes, subject to conditions: maintain a separate research account; file annual returns of scientific research activities by 31st May; submit audited accounts, income and expenditure statement and balance-sheet by 30th June to the prescribed authority with copies to tax administration; and apply for extension at least three months before approval expiry, failing which late applications may be rejected.

Research institution approval requires specified accounting and reporting conditions under income tax law to retain entitlement to deductions.
The Fredrick Institute of Plant Protection and Texicology, Padappai, is approved as an Association for income tax recognition related to scientific research, subject to conditions: maintain a separate account for research funds; file annual research returns to the prescribed authority by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner of Income-tax by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) grants research association recognition subject to account, reporting and renewal conditions.
Approval is granted to Hastimal Sanchati Research Foundation, Pune, under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, as an "Association" for research purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 31 May; file audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for renewal at least three months before expiry.

Customs amendment updates exemption schedule under statutory authority, omitting an entry and inserting a new notification reference.
The Central Government, under the statutory powers conferred by section 25(1) of the Customs Act and the provisional force of the Finance Bill declaration, amends Notification No. 113/87-Customs by omitting Sl. No. 13 from its Schedule and inserting after Sl. No. 289 a new Sl. No. 290, designated "No. 134-Customs, dated the 19th March, 1987," affecting the auxiliary duty exemption entries.

Customs exemption for specified vessels: import and additional duties waived, but not available for imports intended for breaking up.
Exempts specified vessels and floating structures under certain Chapter 89 sub-headings from all customs duty in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, 1975 on import into India, subject to conditions: the exemption is not available for goods imported for breaking up; if such goods are later to be broken, the importer must present a fresh bill of entry and the goods will then be chargeable with duty as if entered for home consumption under section 46 on the date of that bill.

Tariff exemption for parts of general application: specified headings qualify while certain subheadings are excluded.
Exemption extends duty relief under Heading 98.06 to articles classifiable as parts of general application by specifying applicable tariff headings and carving out particular excluded subheadings, enacted via central government notification under provisional legal authority from the Finance Bill.

Notification under section 10(23C)(v) confirms charitable trust status under Income-tax Act for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income-tax Act, notifies Sri Ragigudada Sri Prasanna Anjaneya Swamy Bhakhta Mandal Trust, Bangalore for the purposes of that clause, thereby recognising the trust under the statutory provision for the assessment years 1985 86 to 1987 88.

Tax exemption notification under section 10(23C)(iv) recognizing an institution's notified status for specified assessment years.
Central Government notification under section 10(23C)(iv) notifying Mahipatram Rupram Ashram, Ahmedabad as an institution covered by that clause for the specified assessment years, thereby recognising its status for the provision.

Section 10(23C)(iv) notification confirms tax-exempt status for Marwari Relief Society under Income-tax Act for specified years.
The Central Government, under Section 10(23C)(iv) of the Income tax Act, issued Notification No. S.O.1787 dated 18 3 1987 notifying Marwari Relief Society, Calcutta as an organization covered by clause (iv) for the assessment years 1985 86 to 1987 88.

Tax exemption recognition for a charitable institution granted, formalising income-tax benefits for the specified assessment year.
Notification designates Jnana Prabodhini, Pune as an institution recognized under the exemption provision of the Income-tax Act for the relevant assessment year, with the Central Government exercising statutory power to notify the institution and recording the administrative reference for that notification.

Tax exemption recognition: notification grants income-tax exemption to West Bengal child welfare council for specified assessment years.
The Central Government notifies West Bengal Council for Child Welfare as eligible for income-tax exemption under clause (iv) of sub-section (23C) of section 10, applying that designation to the Council for the assessment years 1985-86 through 1987-88 and recording the notification reference for administrative effect.