Delegation of adjudicatory authority: Commissioner designated to adjudicate specified customs show cause notices.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, appoints the Commissioner of Customs, Air Cargo Complex, IGI Airport, New Delhi, to act as Commissioner of Customs, Ahmedabad for the purpose of adjudicating specified show cause notices issued against two named importers, thereby allocating adjudicatory authority to the appointed Commissioner for those matters.

Appointment of Commissioner of Customs: Kandla designated to adjudicate show-cause notices issued to Adani Exports Limited.
Appointment designates Commissioner of Customs, Kandla to act as Commissioner of Customs, Chennai or Commissioner of Customs (Imports), Mumbai, for adjudicating matters arising from show-cause notices issued to M/s. Adani Exports Limited following Directorate of Revenue Intelligence investigations; the notification allocates adjudicatory jurisdiction and records the administrative authorisation and file reference for proceeding with those adjudications.

Customs jurisdiction updated: Delhi and NOIDA SEZ placed under specified Aircargo Commissioners and subordinate customs officers.
Amendment substitutes Sl. No.1 to designate the National Capital Territory of Delhi and the NOIDA Special Economic Zone as the territorial area, and specifies that Commissioners of Customs, Aircargo (Import and General), Delhi, and Aircargo (Export), Delhi (ICDs), Delhi are the responsible officers, with Additional or Joint Commissioners and Deputy or Assistant Commissioners working under their control.

Approval under the Income-tax Act: institution recognized for research tax exemption subject to accounting, reporting, audits and renewal.
Approval is granted to M/s Dr. Jivraj Mehta Smarak Health Foundation under section 35 as an Institution for research-related tax exemption, conditional on maintaining separate research accounts, filing an annual return of scientific research activities by 31st May, and submitting audited annual accounts and audited Income & Expenditure Account for research activities to income-tax exemption authorities and the assessing officer by 31st October; renewal applications must be filed in triplicate through and directly to specified government offices.

Duty free import entitlement expanded for approved hotels and tourism providers, with procedural corrections to export obligation rules.
Hotels approved as three star or above and tourism service providers registered with the Department of Tourism are entitled to duty free imports equal to five percent of foreign exchange earned in the preceding three years subject to a minimum threshold. Supplies from EOU/EHTP/STP units to DTA will count toward fulfilment of positive net foreign exchange. EPCG licences above the high duty saved threshold will have export obligations spread over 12 years. The word 'average' is deleted from paragraph 3.7.2. SEZ units/developers may obtain entitlements on a disclaimer from the DTA supplier.

Central Excise Registration: amendment prescribes Form A-2 for powerloom weavers, hand processors, dealers and garment manufacturers to register.
Amendment substitutes the reference "Annexure-1" with "Annexure-1 or Annexure-1A" and inserts Annexure-1A prescribing Form A-2, an application for Central Excise registration for powerloom weavers, hand processors, yarn and fabric dealers, and ready-made garment manufacturers, requiring business details, PAN if available, authorised person and proprietor/partner details, major excisable goods and inputs, a declaration with signatures, and an acknowledgement clause for issuance or dispatch of the registration certificate.

Montreal Protocol parties list added to India's ITC(HS) Schedule I for Chapter 29 licensing controls.
The notification appends an Appendix to Schedule I of the ITC(HS) Classification listing countries that are parties to the Montreal Protocol, thereby aligning the Chapter 29 licensing note with the Protocol; issued under powers of the Foreign Trade (Development and Regulation) Act and superseding earlier notifications for administrative and licensing application under the Foreign Trade Policy.

Central Listing Authority amendment removes proviso to Regulation 6, changing commencement and regulatory procedures.
The notification amends the Central Listing Authority Regulations, 2003 by omitting the proviso to Regulation 6 and declares the amendment effective from its publication in the Official Gazette; the change is made under the Board's statutory rulemaking powers.

Tax exemption recognition under clause 23: AITA Trust notified subject to conditions on accumulation, investment, distribution, and business income.
Notification under clause (23) of section 10 recognizes AITA Trust, New Delhi subject to conditions: the trust must apply or accumulate income per the modified section 11 wholly and exclusively to its objects; investments or deposits are restricted to forms specified in subsection (5) of section 11; income must not be distributed to members except as grants to affiliated institutions; and business profits are excluded unless incidental to objectives with separate books maintained.

Return of defective inputs: amendment allows return to original supplier and requires addition to non-duty-paid stock.
The amendment to rule 6 permits a manufacturer to return defective, damaged, unsuitable or surplus subject goods to the original supplier; such returned goods must be added to the non-duty-paid stock of the manufacturer of the subject goods. It also expands the Explanation to cover transit loss or damage both from the place of procurement to the manufacturer's premises and from the manufacturer's premises to the place of procurement.

Research institution approval under section 35 enables central recognition and imposes annual reporting and audit obligations.
Approval is granted to Breach Candy Medical Research Centre as an Institution under sub-section (1) of section 35 for the specified period, subject to conditions requiring separate books for research, annual scientific returns to the Department of Scientific & Industrial Research by 31 May, and submission of audited annual accounts and audited income & expenditure accounts for research to designated tax and research authorities by 31 October each year, in addition to filing the return of income with the designated Assessing Officer.

Income tax research approval imposed with separate research accounts and annual audited submissions required by specified deadlines.
Approval is granted to M/s Madras School of Economics as an Institution for purposes of clause (iii) of subsection (1) of the Income-tax Act, subject to maintaining separate research accounts, furnishing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31st May each year, and submitting annually by 31st October audited annual accounts and audited income and expenditure accounts for research activities to the designated tax and science authorities while filing the return of income with the designated Assessing Officer.

Research institution approval under section 35: compliance requires separate accounts, annual return and audited submissions annually.
Approval of M/s The Childs Trust Medical Research Foundiation as an Institution under clause (ii) of sub section (1) of section 35 is granted for 1.4.2000 to 31.3.2003 subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May annually, and submitting audited annual accounts and audited income & expenditure account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 31 October each year, alongside the income tax return; renewal applications must be filed in triplicate through the tax exemption authority and directly to the DSIR.

Research exemption approval requires separate research accounts, annual DSIR return by May and audited accounts filing by October.
Approval is granted to India Heritage Research Foundation, Parmarth Mandir Premises, as an Institution under clause (iii) of sub section (1) of section 35 read with rule 6, effective 1.4.2000 to 31.3.2003, subject to maintaining separate research accounts, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and audited income & expenditure account for the research activities to designated tax and scientific authorities by 31 October each year, in addition to filing the return of income tax; renewal applications must be filed in triplicate through the competent tax exemptions office and sent to the Secretary, DSIR.

Research institution approval under section 35: institutional recognition granted with annual DSIR return and audited accounts submission requirements.
Central Power Research Institute is approved as an Institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act for the stated period, subject to maintenance of separate books for research activities, filing an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income & Expenditure account for research activities to designated income tax and DSIR authorities by 31 October each year; renewal applications must be filed in triplicate.

Research institution approval: subject to separate research accounts and annual audited returns submitted to specified authorities.
M/s Thakur Research Foundation is approved as an Institution under clause (iii) of sub section (1) of section 36 for the period specified, subject to maintaining separate books for research, furnishing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting annually by 31st October audited Annual Accounts and audited Income & Expenditure Account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions), in addition to filing the return of income; renewal applications must be made in triplicate through the designated tax authorities and to the Secretary, DSIR.

Research institution approval under section 35 requires separate research accounts, annual scientific returns and audited submissions.
Approval is granted to M/s Kalyani Gorakshan Trust as an Institution under clause (ii) of sub section (1) of section 35 for the period 1.4.2000-31.3.2003, subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and an audited Income & Expenditure account for research to specified tax and scientific authorities by 31st October each year, in addition to the regular income tax return; renewal applications must be submitted in triplicate.

Tax exemption approval granted for an infrastructure project subject to compliance, audited accounts and reporting conditions.
Approval is granted to M/s New Tirupur Area Development Corporation Ltd under section 10(23G), read with rule 2E, for its integrated water supply and sewage project, subject to compliance with statutory provisions. The approval is conditional on maintaining books of account, obtaining an audit by an accountant and furnishing the required audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails to meet these audit and reporting obligations.

Tax exemption approval under section 10(23G) conditions entitlement on compliance, audit and continuation of infrastructure activity.
Approval is granted to M/s Bharti Mobile Ltd for tax exemption under a specified provision of the Income-tax Act for the assessment years 2001-2004, subject to conformity with the statutory provision and rule. The approval may be withdrawn if the enterprise ceases the infrastructure activity, fails to maintain or audit books of account as required, or fails to furnish the prescribed audit report.

Tax exemption under section 10(23G) approved for port infrastructure project, subject to compliance and audit conditions.
Approval granted to M/s Kakinada Seaports Ltd under section 10(23G), read with rule 2E, for its Kakinada Port project covering operation and management of existing berths and construction of an additional berth, conditional on conformity with section 10(23G) and rule 2E. The Central Government may withdraw approval if the enterprise ceases to carry on an infrastructure facility, fails to maintain books of account or obtain the required audit, or fails to furnish the audit report mandated by sub-rule (7) of rule 2E.