Jurisdictional allocation of income-tax Commissionerates clarified; territorial and taxpayer-category assignments defined, effective from 1 January 2010.
Amendment substitutes Schedule-I entries for serial numbers 179 and 182, defining territorial limits and taxpayer categories for Commissioner of Income-tax, Jaipur-III and Commissioner of Income Tax, Kota, allocating persons by residence, principal place of business, company registration status, source of income (including specified professions and salary cases) and other categorical distinctions; notification issued under section 120 of the Income-tax Act takes effect from 1 January 2010.

Specified income designation treats event receipts like broadcasting, sponsorship and ticketing as specified income under the tax exemption framework.
The Central Government designates the Organising Committee Commonwealth Games, 2010 Delhi as the person to whom specified income treatment under clause (39) of section 10 of the Income tax Act applies, and identifies receipts from international broadcasting, domestic broadcasting, sponsorship, ticketing, licensed merchandise and donations as specified income for that purpose.

Anti-dumping duties on SDH telecom equipment imposed varying by exporter and producer, affecting imports from China PR and Israel.
Imposition of anti-dumping duty on SDH transmission equipment under sub-heading 8517 62 is ordered for imports from China PR and Israel based on preliminary findings of dumping, non de minimis dumping margins and material injury to domestic industry; duties are imposed as percentages of CIF (assessable) value. The notification prescribes producer-, exporter- and country-specific rates for named companies and applies residual rates for other combinations, with the CIF value defined by section 14 of the Customs Act, 1962.

Exemption schedule amendment: substitution of entry numbers in Annexure II for Pauri Garhwal alters eligible tariff classifications.
The notification amends ANNEXURE II to the principal notification No. 50/2003-Central Excise for Uttarakhand, sub heading (8) DISTRICT - PAURI GARHWAL, Category (B): in the Table against serial number 38, column (4), substituting the entries "7, 6, 2, 8" with "46, 47, 52, 2 and 8."

Export of organic non-basmati rice permitted subject to certification, contract registration and shipment from EDI ports.
Export of organic Non-basmati rice is permitted despite the general ban, provided the rice is certified as organic by the designated authority, exports comply with an annual aggregate quantity limit, contracts are registered with the designated export promotion authority prior to shipment, and shipments are made only from Customs EDI-enabled ports. Monthly monitoring of exported quantities by customs and trade statistics authorities is required, with reports to the Department of Commerce/foreign trade administration and the food and public distribution department; all other notification provisions continue to apply.

Export of organic wheat permitted with certification, contract registration, EDI-port shipments, and monthly monitoring under trade policy.
Export of organic wheat is permitted notwithstanding the ban, provided the wheat is certified as organic by the designated authority, export contracts are registered with the export promotion authority prior to shipment, exports occur only from Customs EDI-enabled ports, and exported quantities are monitored monthly by customs and statistical agencies with reports to commerce and food distribution authorities.

Special Economic Zone notification designates heavy engineering zone and declares it deemed Inland Container Depot under customs law.
Notification under the Special Economic Zones Act, 2005 designating specified land parcels at Village Kattupalli, Tiruvallur District, Tamil Nadu as a sector specific Special Economic Zone for Heavy Engineering, listing survey numbers and total area. The Central Government constituting an Approval Committee with named ex-officio members and a developer representative to oversee approvals under the Act. The SEZ is also declared deemed to be Inland Container Depot/Port for purposes of the Customs Act, 1962, with an effective date recorded in the notification.

Exemption measurement amendment: Central Excise notification reduces the prescribed dimension in a tariff entry, narrowing eligibility scope.
Amends the exemption entry in notification No. 6/2006 Central Excise by substituting the specified measurement in item (3) against entry seven of the Table with a smaller prescribed dimension, thereby narrowing the dimensional criterion that governs eligibility under that entry.

Safeguard duty on caustic soda lye imposed, with limited duration and specified country exclusions measures.
Imposition of a provisional safeguard duty on imports of Caustic Soda lye is directed under the safeguard provisions of the Customs Tariff Act, based on preliminary findings that increased imports caused or threatened serious injury to domestic producers; the Central Government imposes a temporary ad valorem duty, subject to exclusions for certain developing countries and effective until the specified expiry unless earlier revoked, superseded, or amended.

Customs amendment substitutes tariff entry to cover fertilizers and all inputs and raw materials for their manufacture.
Amendment substitutes the entry at S. No. 4, column (3) of Notification No. 20/2006-Customs with "Fertilizers and all inputs/ raw materials for use in the manufacture of fertilizers," effectuating a direct replacement in the Table of the principal notification by exercise of powers under the Customs Act.

Common Adjudicating Authority appointed to transfer specified show cause notices to the Customs Commissioner for adjudication.
The Board directs that identified show cause notices issued by the Directorate be forwarded to the Commissioner (Adjudication), Mumbai, who will act as the proper officer for adjudication, thereby designating the receiving adjudicating office as the competent authority to conduct proceedings and determine liability arising from those notices.

Exemption for business auxiliary services: service tax not required for manufacture related alcoholic beverage services during a specified September period.
The Central Government directed that service tax payable on business auxiliary services provided during the course of manufacture or processing of alcoholic beverages, which were not levied pursuant to a prevalent non levy practice, shall not be required to be paid for the specified period in September 2009, exercising powers under the Central Excise Act and the Finance Act.

Export of edible oils in consumer packs permitted subject to branded-pack and port conditions under amended foreign trade policy.
The Central Government amends prior notifications to permit export of edible oils in branded consumer packs subject to a pack size ceiling and an overall export quantity cap for the policy period, and restricts such exports to shipments through Customs EDI-enabled ports.

Anti-dumping duty extension on acrylic fibre imports maintained under the Customs Tariff Act until specified review expiry.
Amends notification No. 114/2004 Customs by inserting a paragraph, pursuant to section 9A(1) and (5) of the Customs Tariff Act and rule 23, that the anti-dumping duty on imports of Acrylic Fibre originating in or exported from Japan shall remain in force up to and inclusive of the specified expiry date unless revoked earlier.

Anti-dumping notification rescission ends prior instrument's prospective effect while preserving earlier actions under the rule framework.
The Central Government, exercising powers under the Customs Tariff Act and the anti-dumping rules, rescinds Notification No. 62/2009-Customs (published in the Gazette) and terminates its operative effect prospectively, while expressly preserving legal effects of actions already taken under that notification.

Anti-dumping duty on certain large ceramic glazed tiles from China PR, with producer-specific exemptions and specified rates.
Definitive anti-dumping duty imposed on ceramic glazed tiles (one side exceeding 17 inches) originating in or exported from China PR, following designated authority findings of dumping, material injury and causation. The notification specifies producer- and exporter-specific entries: named Chinese producers/exporters receive nil duty, while other imports attract a specific duty per square metre as listed; units of measurement and currency are prescribed. Duty is effective from the date provisional anti-dumping duty was imposed.

Tariff value fixation updated to set specific import valuation benchmarks for listed commodities under customs notification.
The Board, exercising powers under sub-section (2) of section 14 of the Customs Act, substitutes the Table in Notification No. 36/2001 Cus (N.T.) with a new Table fixing tariff values in US dollars per metric tonne for specified goods, including crude palm oil, RBD palm oil, palmolein variants, crude soyabean oil, brass scrap (all grades) and poppy seeds, to serve as valuation benchmarks for customs assessment.

Special Economic Zone designation expands land included for hi tech engineering at Kittampalayam and Karumathampatti under SEZ Act.
Notification adds a specified set of surveyed parcels at Kittampalayam and Karumathampatti Villages to the existing sector specific Special Economic Zone for hi tech engineering proposed by M/s. Suzlon Infrastructure Limited. The Central Government, exercising powers under the Special Economic Zones Act and pursuant to SEZ Rules, notifies the additional area listed by survey numbers and records that statutory requirements and the developer's letter of approval were satisfied prior to inclusion.

Drawback rates for gold and silver jewellery limited to specified export modes after customs quality and net-content examination.
Two new notes restrict drawback rates for tariff items 711301 (gold jewellery) and 711302 (silver jewellery) to exports by airfreight, post parcel or authorised courier through specified Customs Houses after examination by a Customs Appraiser/Superintendent (Jewellery Expert) to verify quality and net metal content; drawback is excluded where goods fulfil export obligations under schemes permitting duty free import, replenishment or local procurement of gold/silver. The Schedule substitutes and inserts tariff items and corresponding drawback rates across Chapters 64, 70, 71, 83, 94 and 95.

Customs exemption for refined or white sugar updated to restrict concessional imports, amending the principal customs notification.
Amendment substitutes the tariff entry for a specified serial number to limit concessional treatment to refined or white sugar imported up to an inclusive cutoff date, updating the principal customs notification governing exemptions and effective basic and additional duty rates.