Warehousing station designation enables establishment of hundred percent export-oriented undertakings under Customs Act powers for export facilitation.
Declaration designates the village of Rachakandrika in Satayavedu Taluk, Chittoor District, Andhra Pradesh as a warehousing station to facilitate the setting up of hundred percent export-oriented undertakings, made under the powers conferred by the Customs Act.

Warehousing station designation enables establishment of exclusive export-oriented undertakings under customs regulatory authority.
Village Bibrod in District Ratlam, Madhya Pradesh, is declared a warehousing station under powers conferred by the Customs Act, enabling the establishment of exclusive export-oriented undertakings and applying customs warehousing regulatory provisions to that geographic locality.

Warehousing station designation: Pazhamathur declared a warehousing station under customs powers, enabling regulated storage operations.
The Central Board of Excise and Customs, exercising powers conferred by section 9 of the Customs Act, 1962, declares village Pazhamathur in Chingleput District to be a warehousing station, effecting a territorial designation that enables the locality to function as a warehousing station for customs purposes.

Collector discretion to allow export rebate claims despite time limits, and to relax notification conditions, with written reasons.
A new provision allows the Collector, if satisfied that an article has been exported, to permit whole or partial rebate claims despite the time limit for lodging claims and proof of export, excepting sub rule (9), provided reasons are recorded in writing; additionally, the Collector may relax any condition specified in a notification under the rebate rule in particular cases for reasons recorded in writing.

Notification under section 10(23C)(iv) recognizes The Memorial Society, Lucknow for assessment year 1988-89 tax purposes.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, hereby notifies The Memorial Society, Lucknow, for the purpose of that sub clause for the assessment year 1988 89; notification No. S.O.200, file reference No. 8139/F. No. 197/55/88 IT (AI).

Approval under section 35(1)(iii) requires separate research accounts, annual returns and audited accounts to be filed.
Approval is granted to the National Institute of Urban Affairs as an Institution for research-related tax purposes, on condition that it maintain separate accounts for research funds, file prescribed annual returns of scientific research activities by 31 May each year, submit audited annual accounts and balance sheet to the prescribed authority, central tax board and the concerned income-tax commissioner by 30 June each year, and apply for renewal at least three months before approval expiry.

Exchange rate amendment for Canadian Dollars effective, altering customs schedule entries under statutory authority notification.
Amendment substitutes serial No. 4 of the Schedule to Notification No. 64/88/NT-Cus., replacing the entry with an updated exchange rate for Canadian Dollars. The Central Government, relying on powers under the Indian Stamp Act, 1899 and the Customs Act, 1962, issues Notification No. 86/88-Cus. (N.T.) to set the revised rate and declares it effective from 9-12-1988.

Scope of customs exemption broadened to include zip fastener parts, extending the notified product description and coverage.
Amendment substitutes the phrase "Zip fasteners" with "Zip fasteners and parts thereof" in Notification No. 5/85-Cus, thereby bringing component parts within the notification's description; the change is made under the public-interest power of section 11-N of the Customs Act, 1962.

Customs amendment updates the notification schedule to list zip fasteners and their parts as covered items.
Amendment enacted under the government's powers in the Customs Act substitutes the existing Serial No. 14 in the Schedule to Notification No. 205/84-Customs with a new entry expressly identifying "Zip fasteners and parts thereof" as the substituted item appearing at Serial No. 14.

Rescission of import prohibition removes ban on a specified periodical under customs powers in public interest.
Central Government rescinds the earlier notification prohibiting import of the periodical "Peking Review" by exercising the power under section 11(1) of the Customs Act, stating the action is necessary in the public interest and revoking the customs-based import restriction.

Double taxation relief: treaty provides credit method and allocation rules to prevent income tax double taxation between India and Nepal.
Agreement allocates taxing rights between India and Nepal for residents and specified income taxes, defines key terms including resident and permanent establishment, and prescribes when business profits, immovable property, dividends, interest, royalties and various categories of personal services may be taxed by each State. It provides a credit-based mechanism to eliminate double taxation subject to domestic law limits, sets withholding ceilings for certain cross-border payments, establishes a mutual agreement procedure and exchange-of-information framework, and contains non-discrimination, entry-into-force and termination provisions.

Exchange rate amendment updates specified foreign currency rates, altering customs valuation and stamp act reference for import transactions.
Notification No. 82/88-Cus. (N.T.) amends Notification No. 64/88-N.T.-Cus. under the Indian Stamp Act and the Customs Act by substituting Schedule entries for serial Nos. 2 and 14 to prescribe revised exchange rates for Australian Dollars and Pound Sterling; the substituted rates are declared effective from 5-12-88 and supersede the earlier Schedule entries and interim amendments.

Drawback classification change: substitution of Schedule entry to cover made-up textile articles and garments for drawback purposes.
Amendment to the Drawback Rules substitutes the Schedule entry for S. No. 27, redefining the covered goods as made up articles, garments and all other articles, chiefly made from textile materials, not elsewhere specified, thereby clarifying the tariff classification for drawback purposes; enacted under section 75 of the Customs Act, 1962 and section 37 of the Central Excises and Salt Act, 1944 and effective on Gazette publication.

Exemption from additional duty extended to goods already exempt from customs duty under prior notification.
The notification amends Notification No. 262/86 Cus. by inserting the words "and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act" after the phrase exempting goods from the whole of the duty of customs specified in the First Schedule, thereby extending the exemption to the additional duty component; the amendment is made under the powers of sub section (1) of section 25 of the Customs Act, 1962.

Exemption amendment expands coverage to include knitting or weaving in specified tariff entry for exemption schedule.
Amendment substitutes the term "knitting or weaving" for "weaving" in column (5) against S. No. 06 of the Table to Notification No. 53/87-C.E., thereby broadening the descriptive scope of that tariff entry under the Central Excise exemption framework.

Excise exemption for food preparations permits duty waiver where food is freely distributed under government approved social programmes.
Exemption from central excise duty applies to food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government; manufacturers must produce, within five months (or an extended period allowed by the Assistant Collector), a certificate from an officer not below Deputy Secretary confirming such free distribution.

Exemption notification amendment clarifies beneficiary wording, substituting phrasing to refer to women's and cooperative societies.
Amendment substitutes wording in two provisos of a Central Excise exemption notification: the first proviso replaces "including women's socities" with "or by women's societies", and the second proviso replaces "such co-operative socities" with "such societies", thereby clarifying the reference to cooperative and women's organizations under the notification.

Extension of notification validity prolongs expiry of specified customs exemption notifications by substituting a later calendar date.
The Central Government, under its statutory power, directs amendment of five specified customs exemption notifications by substituting the earlier expiry date in paragraph 2 with a later calendar date, thereby extending the period of validity of those exemptions for the listed notifications.

Exclusion of video cassettes manufactured and cleared for home consumption narrows exemptions under amended central excise notification.
Amendment excludes video cassettes containing half-inch width video tapes, classified under specified tariff subheadings, which are made from video tapes manufactured in a factory and cleared for home consumption on or after a specified date, from the scope of the earlier notification, thereby narrowing the exemption for such video-cassette products.

Scope of excise duty now includes additional duty under Customs Tariff Act for specified tariff entries, altering duty references.
The Table to Notification No. 266/88 Central Excises is amended so that, in column (4) against S. No. 1 and S. No. 2, immediately after the words "excise duty" the phrase clarifying that the term includes duty under the Central Excises and Salt Act, 1944 or the additional duty under the Customs Tariff Act, 1975, as the case may be, is inserted.