Customs exemption for machine knives and blades limits import duty to the rate applicable to the parent machine.
Exemption exempts knives and cutting blades imported for machines or mechanical appliances under Heading No. 82.08 from customs duty insofar as duty exceeds the amount calculated at the rate applicable to the parent machine or mechanical appliance, the exemption being exercised under powers conferred by the Customs Act and subject to any notification in force under that power.

Excise exemption amendment adds gauge specific tariff entries for bogie and wagon units with per unit excise specifications.
The notification amends the central excise tariff by inserting the qualifier "broad-gauge" into an existing item and adding three new tariff-table entries for distinct wagon types-broad-gauge open eight-wheeler bogies, metre-gauge open eight-wheeler tank wagons, and metre-gauge eight-wheeler covered wagons-each entry specifying a per-unit excise amount for the identified wagon type.

Tariff classification amended to add power tiller tyres and aero-tyre tubes, modifying excise notification coverage.
The Central Government, exercising statutory authority, amends Notification No. 150/90-Central Excises by substituting the phrase describing goods so that "aero-tyres" under the referenced tariff subheading is replaced with "aero and power tiller tyres" under that subheading and additionally includes "tubes for aero-tyres" under a related subheading, thereby broadening the notification's tariff coverage.

Central Excise amendment revises tyre and tube tariff entries and adds a specific duty rate for power tiller tubes.
Amendment to a Central Excise tariff notification substitutes and expands specified tyre size and type entries in the Table to Notification No. 41/89-C.E., and inserts a new serial entry for tubes for power tillers with an applicable rate of duty, thereby altering tariff classification and duty treatment under the existing notification framework.

Declaration of warehousing station under the Customs Act establishes designated warehousing status for Village Hazira.
Declaration under Section 9 of the Customs Act, 1962 designates Village Hazira in Surat district, Gujarat, as a warehousing station by exercise of statutory powers, conferring recognized warehousing status for customs purposes and enabling application of customs warehousing rules and administrative controls.

Declaration of free trade zone defines territorial boundaries and enclosure specifications, amending central excise notification accordingly.
Declaration establishes the Madras Export Processing Zone by substituting clause (1) in the Explanation to Notification No. 236/85-C.E., identifying the Zone through specific survey numbers and local designations, fixing its location relative to ports and airports, and providing a detailed textual perimeter description with distances, bearings and contiguous features, including lengths of masonry compound wall and barbed-wire fencing to yield an aggregate circumference for the enclosed area.

Excise exemption for sodium rosinates consumed in paper manufacture prevents retrospective duty claims for the specified prior period.
Exercising the power under section 11C, the Central Government directs that the whole of the duty of excise and the special duty which would otherwise have been payable under section 3 or the corresponding law shall not be required to be paid in respect of Sodium Rosinate/Abietate captively consumed in the manufacture of paper and paper board on which those duties were not levied during 1 March 1986 to 28 February 1987, in accordance with the prevailing practice.

Appointment as Collector of Customs confers limited adjudicatory authority over specified warehoused import consignments.
The Central Government appoints Shri K. Vishwanathan, Additional Director General, Directorate General of Inspection and Audit, Western Regional Unit, also to be Collector of Customs for the limited purpose of adjudicating specified warehoused import consignments of jumbo rolls of medical X ray films and graphic art films imported through Bombay Custom House by M/s. Northern Plastics Limited, with bill of entry identifiers and dates enumerated; the appointment supersedes an earlier notification.

Land customs station designation for cross border exports sets Ghasuapara as the authorised clearance point and route control.
Under clauses (b) and (c) of section 7 of the Customs Act, 1962, the Central Government designates Ghasuapara, under the Collector of Customs and Central Excise, Shillong, as a land customs station for clearance of goods exported by land or inland water to Bangladesh, and prescribes the road from Ghasuapara to Baluaghat as the sole authorised route by which such goods may pass.

Research institution approval under income-tax rules conditions compliance, annual returns and audited account filings required.
An organisation is approved as an Institution under clause (ii) of sub-section (1) of section 35 for tax purposes, subject to maintaining separate accounts for scientific research, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the Secretary, DSIR and the local tax Commissioner/Director by 30 June each year.

Research approval under section 35(1)(ii) conditions tax exemption eligibility with annual returns and audited accounts required.
Approval under section 35(1)(ii) is granted to Sci Tech Centre as an "Association" subject to maintaining a separate account for research receipts, furnishing an annual scientific activity return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June. The approval covers 1 April 1990 to 31 March 1991 and includes instructions for applying for extension through the local tax commissioner/director and direct submission of copies to the Secretary.

Research approval under section 35(1)(iii) requires institutional reporting, separate research accounts and annual audited filings.
Sangit Mahabharati, Conservatories, Bombay is approved as an Institution under clause (iii) of sub section (1) of section 35 for 1 4 1990 to 31 3 1991, subject to maintaining a separate account for scientific research, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 30 June each year.

Customs exemption amendment adds terry towel and terry towel cloth to the schedule of duty exemptions.
The Central Government, exercising statutory amendment power in the public interest, inserts a new serial entry into the Table of Notification No. 203/90-Customs to add terry towel and terry towel cloth, thereby bringing those goods within the notification's exemption from customs tariff treatment.

Warehousing station designation: Village Shapur declared a customs warehousing station under statutory customs authority.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Village Shapur in Kotda Sanghani Taluka, Rajkot District, Gujarat, to be a warehousing station, thereby bringing the location within the regulatory framework and obligations applicable to declared customs warehousing stations.

Auxiliary duty amendment expands customs notification schedule by inserting a new entry into the tariff exemption roster.
Amendment inserts Sl. No. 286 and an associated entry into the Schedule to Notification No. 180/90-Customs, effected by the Central Government under section 25(1) of the Customs Act read with section 64(4) of the Finance Act, thereby modifying the scope of the miscellaneous exemption notification concerning auxiliary duty and tariff treatment.

Customs exemption for jute machinery permits reduced import duty for registered industrial actual users producing jute products.
Exemption grants duty relief on specified machines and accessories in Chapters 84, 85 and 90 imported for jute manufacture by industrial actual users, by exempting customs duty in excess of 25% ad valorem and the additional duty under section 3 of the Customs Tariff Act, subject to registration and production of documentary evidence of actual user status to customs at importation.