Research institution approval granted; must maintain separate research accounts and submit annual and audited research returns.
Approval is granted to M/s. Jain Vishva Bharati as an Institution under clause (iii) of sub section (1) of section 35 for 1 April 2003 to 31 March 2006, subject to conditions: maintain separate books for research activities; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year; and submit 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) having jurisdiction by 31 October each year, besides filing the return of income. Apply in triplicate for renewal through the Commissioner/Director and send three copies to the Secretary, DSIR.

Research institution approval under section 35(1)(ii) requires annual returns and audited research accounts submission by specified deadlines.
Approval is granted to M/s The Research Society for the Care, Treatment and Training of Children as an Institution for tax-deduction for scientific research for 1 April 2001 to 31 March 2004, subject to maintenance of separate research accounts; furnishing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; 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 Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the Commissioner/Director and three copies sent to the Secretary, DSIR.

Customs exemption amendments: specified tariff entries added and a prescribed exemption rate applied to listed goods.
The notification amends the customs exemption schedule by substituting a revised exemption rate for an existing Table entry and inserting two new Table entries identifying specific tariff headings and descriptions (including glass frit and a goods category under a related heading), each assigned the prescribed exemption rate, as a further modification to Notification No.21/2002-Customs under powers conferred by the Customs Act.

Concessional rate of duty on specified imported inputs allowed for manufacture of excisable goods, subject to prescribed import procedures.
The notification grants a concessional customs duty by exempting the portion of duty above a specified ad valorem rate on listed imported inputs when used in manufacture of specified excisable goods, conditional upon compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) procedural rules; the schedule enumerates eligible tariff entries and inputs such as bis-phenol A, epichlorohydrin, phenol and acetone, and the instrument was later rescinded by a subsequent notification.

Appointment under Customs Act: Commissioner designated to adjudicate a show cause notice against an importer.
The Central Board, exercising statutory power, appoints the Commissioner of Customs, Bangalore to act as Commissioner of Customs, Air Cargo (Import & General), New Custom House, IGI Airport, New Delhi, solely for adjudicating the show cause notice issued to M/s. Micro Village Communication Private Limited by the Directorate of Revenue Intelligence.

Import exemption for Delhi Metro Rail Corporation permitted where certificate confirms procurement for MRTS and inventory ownership.
Notification No.26/2004 amends Notification No.21/2002-Customs by replacing "All oils" with "All goods" for S.No.30 items (A) and (B), and by substituting Condition No.92 to require, at the time of importation, a certificate from designated officers of the Delhi Metro Rail Corporation Ltd. confirming that the imported goods are procured for use in the Delhi MRTS project, form part of the Corporation's inventory, and will be finally owned by the Corporation.

Anti-dumping duty withdrawal on copper clad laminates rescinded after finding no causal link between dumping and industry injury.
The Central Government rescinds the provisional anti-dumping duty notification imposed on imports of Copper Clad Laminates from specified countries because the designated authority's final findings established dumping and material injury but found no causal link between dumped imports and the injury; other factors caused the injury. The rescission is made under sub section (2) of section 9A of the Customs Tariff Act, 1975 read with rules 13, 18 and 20 of the Anti dumping Rules, 1995, and applies except as to actions taken or omitted before the rescission.

Import exemption certificate requirement allows goods for metro rail project to be recognised as inventory and owned by the corporation.
Amendment substitutes Condition No. 61 to require that, at importation, the importer produce to the Deputy Commissioner of Customs or Assistant Commissioner of Customs a certificate from specified senior officers of the Delhi Metro Rail Corporation Ltd. certifying that the goods are procured by or on behalf of the Corporation for use in the Delhi MRTS project and that the goods are part of the inventory maintained by the Corporation and shall be finally owned by the Corporation.

Appointment of inland container depots: Coimbatore and Tuticorin authorised for loading and unloading of import and export goods.
The amendment to Notification No.12/97 CUSTOMS (N.T.) designates Coimbatore and Inland Container Depots, Tuticorin, as authorised locations for the unloading of imported goods and the loading of export goods, thereby expanding the Table of approved ICD/LCS/Port facilities under the existing customs notification.

Tax Free Bonds specified for National Textile Corporation; tax exemption applies to remaining bonds subject to holder registration.
Tax Free Bonds of National Textile Corporation Limited bearing distinctive numbers 24001 to 24869, of rupee one lakh each and carrying 9.50% interest per annum for five years, are specified as qualifying for the income tax exemption; the exemption is admissible only if the holder registers their name and holding with the Corporation.

Tax exemption under section 10(23C)(iv) granted to National Children's Fund, subject to compliance and reporting obligations.
Notification grants tax exemption under section 10(23C)(iv) to the National Children's Fund for assessment years 1990-1991 to 1992-1993, conditional on applying income wholly to its objects or accumulating for that purpose, restricting investments to modes permitted for charitable funds, treating business income as taxable unless incidental with separate books, filing regular income-tax returns, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(v) granted to a Zoroastrian Anjuman, subject to specified investment, accounting and dissolution conditions.
Notification grants tax-exempt status to The Lata Ervad D.B. Mehta's Zoroastrian Anjuman Atash Adaran, Kolkata for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes permitted by law (with limited exception for voluntary contributions maintained as jewellery, furniture, etc.); treat business income as non-exempt unless incidental to objectives with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under income-tax provisions: notification grants charitable status subject to application, investment and compliance conditions.
The Central Government notifies Gurudwara Bara Sikh Sangat, M.G. Road, Kolkata for income-tax exemption for specified assessment years, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments to forms permitted by Section 11(5) and allowing only specified non-monetary voluntary contributions; excluding business income unless incidental and separately accounted; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Customs exemption amendment adds Disopyramide phosphate to the exempted list under Notification amendment.
The Central Government, under section 25(1) of the Customs Act, 1962, by Notification No. 24/2004, amends Notification No. 21/2002 Customs by substituting item (28) in Annexure List 3 with "Disopyramide phosphate," effecting a targeted change to the customs miscellaneous exemption list.

Tax exemption recognition for a charitable medical society under section 10(23C)(iv) granted subject to operational and filing conditions.
Notification recognizes the Karnataka Chief Minister's Medical Relief Society, Bangalore, under section 10(23C)(iv) for assessment years 2002-03 to 2004-05, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to forms permitted by law (with limited exceptions for certain voluntary contributions); treat business income as non-exempt unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.

Anti dumping duty on low ash metallurgical coke continues; duty equals difference between reference price and landed value.
Imposition by extension of definitive anti-dumping duty on low ash metallurgical coke from the People's Republic of China and specified related flows; duty equals the difference between a prescribed reference amount per metric tonne and the landed value of imports in the stated currency. The notification lists producer-exporter-country combinations to which the duty applies, provides exemptions for manufacturers using blast furnace or COREX technology and for ferro-alloys producers following concessional import procedure, and defines "landed value" and the applicable exchange rate for duty calculation.

Tax exemption for notified charitable fund requires exclusive application of income, permitted investments, separate books for incidental business.
Notification recognizes rational Children's Fund as eligible for exemption for assessment years 1993-1994 to 1995-1996 subject to conditions: the income must be applied or accumulated wholly and exclusively for the fund's objects; funds may be invested only in permitted forms; profits and gains of business are excluded unless business is incidental with separate books; the assessee must regularly file income-tax returns; and on dissolution surplus and assets must be given to a charitable organisation with similar objectives.

Rescission of customs notification withdraws a prior exemption under delegated powers invoking public interest authority.
The central government, exercising powers under the Customs Tariff Act and the Customs Act and satisfied that it is necessary in the public interest, rescinds Notification No. 69/2000 Customs (published in the Gazette of India) by issuing Notification No. 22/2004 Customs, thereby withdrawing the earlier exemption instrument issued by the Department of Revenue.

Extension of exemption deadline permits units commencing construction after notification to complete installation and start production within the period.
Amendment extends the terminal date in Notification No. 39/2001-Central Excise and replaces the definition of "set up" to require that (a) civil construction and installation of plant and machinery commence on or after publication of the notification in the Official Gazette and (b) such construction and installation be completed and the unit commence commercial production by the revised terminal date.

Excise duty exemption for specified tobacco goods subject to reinvestment, escrow controls, certification and recovery mechanisms.
Exempts specified tobacco and tobacco-substitute goods produced in designated North East States from excise duties provided the unit meets eligibility criteria, and requires manufacturers to deposit amounts equivalent to the duties forgone into an escrow account and to invest those amounts in plant and machinery or infrastructure and social projects in the same States, subject to bonds, Commissioner approval for withdrawals, Committee oversight, certification of investments, recovery with interest for noninvestment, and a ten-year lock-in on investments unless reinvested as prescribed.