Customs tariff amendment: Nil duty on crude edible vegetable oils under specified tariff headings, altering prior notification.
Amends Notification No. 18/2000 Customs by inserting serial entry 3A to cover "Crude Vegetable oil of edible grade" falling under specified tariff headings and prescribes Nil duty for that entry, effected by Notification No. 143/2000 Customs dated 21st November, 2000.

Customs duty rates on edible oils revised, new duties imposed on crude palm oil and other vegetable oils.
Amendment to import tariff schedule revises customs duty rates for specified edible oils by substituting the S.No.28 description, inserting S.No.28B for Crude Palm Oil (1511.10) and S.No.28C (1511.90) for all goods, replacing S.No.29 to classify Refined Vegetable Oils (excluding RBD palm derivatives and palm stearin) of edible grade in loose or bulk form with a specified duty, and altering the column (4) rates for S.No.30 and S.No.30A; effected by Notification No.142/2000-Customs dated 21st November 2000.

Section 35AC eligible project designation extended for a rural welfare scheme including hospital and vocational training facilities.
The Central Government, under the explanatory provision to section 35AC, specifies a Welfare project for Rural Tribes-comprising construction, furnishing, equipment and running of hospital, vocational training cum production unit, residential school and model demonstration farm-as an eligible project or scheme for tax incentive purposes; this specification is extended for a further three year period following a National Committee recommendation that the project is being executed properly.

Income tax Act eligibility extended for a charitable hospital construction project, allowing continued tax benefit coverage after review.
The Central Government, on the National Committee's recommendation and under the Income tax Act eligibility provision for specified charitable projects, specifies the construction and equipping of an 80 bedded general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project for a further three year period because the project extends beyond the original designation and is being properly executed; the notification identifies project scope, implementing trust, and estimated cost to permit continued coverage under the tax benefit framework.

Section 35AC eligible project extension: construction scheme by a charitable association retains tax-deduction eligibility for a further period.
The Central Government specifies extension of tax-deduction eligibility for the construction of a school, hostel, library and auditorium at Sundarajanapatti Village carried out by the Indian Association for the Blind, Madurai, following a National Committee recommendation that the project is being executed properly, thereby continuing its status as an eligible scheme for tax-relief purposes for a further period beginning with the stated assessment year.

Eligible project under section 35AC extended, allowing qualifying expenditure for the hospital and research centre to remain specified.
The Central Government specifies the construction, equipping, furnishing and operation of a hospital and research centre at Hojai, Nagaon, by Haji Abdul Majid Memorial Public Trust as an eligible project under section 35AC for a further specified period following a National Committee recommendation that the project is being properly executed and extending beyond its initial term; qualifying expenditure will retain the tax treatment for that period, with the estimated project cost recorded in the notification.

Eligible project designation under section 35AC: TB hospital expansion and mobile clinic granted further period of eligibility.
The Central Government specifies the expansion and running of a Tuberculosis hospital and a public health programme through a mobile Tuberculosis and chest clinic at Bajajgram, Sikar, carried out by Shree Kalyan Arogya Sadan, as an eligible project under the income tax incentive regime for a further period following the National Committee's recommendation that the project is being executed properly.

Eligible project specification under section 35AC extends tax-eligible status for Grama Arogyalayam run by Bhagavatula Charitable Trust.
The Central Government specifies the extension and running of the Grama Arogyalayam at Yellamanchili by Bhagavatula Charitable Trust as an eligible project or scheme under the Explanation to section 35AC, extending its tax-eligible status for a further two years beginning with the assessment year 2001-2002, following the National Committee's recommendation that the project is being executed properly.

Section 35AC amendment increases approved deduction amount for a specified charitable association under amended notification.
The Central Government, under the powers of Section 35AC and on the National Committee's recommendation, amends Notification No. S. O. 676(E) dated 11 8 1998 by substituting in the Table against serial number 4 for The Women's Education Development Association, Imphal, the figure "Rs. 1.24 lakhs" in column (4) with "Rs. 16.04 lakhs."

Section 35AC amendment adds an explicit corpus fund provision to the approved support for a named charitable association.
The Central Government amends a prior notification under section 35AC to substitute the Table entry for Srikakulam Vayodhikula Sangham (Srikakulam Elders Association), replacing the amount shown in column (4) with that amount plus an expressly added corpus fund, on the recommendation of the National Committee.

Section 35AC eligibility expanded: additional corpus fund permitted for specified charitable hospital under amended notification.
The Central Government amended the prior notification under Section 35AC to substitute the entry for Hindu Mission Hospital in the Table, replacing the previously recorded entitlement in column (4) with a revised recognition that combines the earlier grant figure and an additional corpus fund, thereby altering the notified support and qualification parameters for that specified institution.

EEFC account non-interest rule and increased retention thresholds reshape foreign currency account limits under FEMA.
The amendment requires that the EEFC Account be opened, held and maintained only as a non-interest bearing current account, and substitutes the Schedule's earlier retention ceilings-'up to 35 per cent' and 'up to 25 per cent'-with higher ceilings of 'up to 70 per cent' and 'up to 50 per cent', thereby modifying the permissible form and quantitative limits for foreign currency accounts by residents.

Tax exemption under section 10(23C)(v) notifies Amrit Nath Ashram subject to income application, investment, filing and dissolution conditions.
Notification grants tax exemption to Amrit Nath Ashram, Calcutta under sub clause (v) of clause (23C) of section 10 for assessment years 2000 2001 to 2002 2003, subject to conditions: income applied or accumulated only for its objects; investments limited to forms specified in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income allowed only if incidental with separate books; regular filing of returns; and surplus/assets on dissolution transferred to a like charitable organisation.

Tax exemption for a charitable agency conditioned on exclusive application of income, restricted investments, accounting and dissolution transfer.
Notification grants tax exemption to the Mysore Resettlement and Development Agency, Bangalore subject to conditions: apply income wholly to its objects or accumulate for that purpose; restrict investments to forms permitted for charitable income except certain voluntary contributions in kind; exclude business income unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Credit of Excise Duty: government directs non-denial of capital goods duty credit for concessional copper manufacturers.
Direction that credit of excise duty on capital goods shall not be denied to manufacturers of trimmed or untrimmed copper sheets or circles used in the manufacture of handicrafts or utensils who paid a concessional rate of excise duty, in accordance with an established administrative practice, and that such treatment applies to manufacturers who also cleared other goods under the same tariff classification.

MRP based assessment extended to additional commodities, applying prescribed abatement to retail sale price under law.
Extension of the MRP based assessment scheme to sixteen specified tariff headings, applying the statutory assessment provisions and allowing the prescribed percentage abatement from the retail sale price of packaged goods; "retail sale price" is defined to include all taxes, freight, commission and related charges, and the notification specifies its date of commencement.

Open General License for alabaster imports allows free import under amended ITC(HS) under the Foreign Trade Act.
The Central Government amended the ITC(HS) (1997-2002) to list alabaster under Exim Code 25152001 and placed it on an Open General License with policy status "Free" for import, issued under the Foreign Trade (Development and Regulation) Act, 1992 and relevant provisions of the Export and Import Policy, 1997-2002, the change being declared to be in the public interest.

Anti-dumping duty on polyester film imports from Korea and Indonesia imposed with exporter-specific rates and fixed duration.
Imposition of anti-dumping duty on polyester film under sub-heading 3920.69 from Korea and Indonesia, with exporter- and grade-specific rates. The duty applies to listed exporters and to other exporters by grade (packaging; polyester films excluding packaging or sun/dust controlled), is effective until the specified expiry date, payable in Indian currency, and uses the Finance Ministry's notified rate of exchange with the bill of entry presentation date as the relevant date.

Customs exemption permits supply to Eastern Region System Coordination and Control transmission project under amended notification linked to public notice.
The notification amends the principal Drawback/Advance License notification No. 50/2000-Customs by inserting sub clause (o) in the Explanation to clause (iii) to permit supply of goods to the Eastern Region System Coordination and Control (ERSC & C) Transmission Project, in terms of Public Notice No. 34(RE-2000)/1997-2002 dated 15th September, 2000, thereby subjecting such supplies to the conditions and compliance framework of the original notification.

Tax exemption recognition for charitable status of an institute, subject to income application, investment and accounting conditions.
Notification grants charitable status to the Civil Services Officers' Institute, New Delhi under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects, compliance with investment and deposit restrictions in forms specified by section 11(5) (with limited exception for voluntary contributions), maintenance of separate books for incidental business income, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a similar charitable organisation.