De-notification of SEZ area: central government rescinds earlier SEZ notification under Section 4 and rule 8, ending SEZ status.
M/s. DLF Limited's previously notified 10.4813-hectare Special Economic Zone at Plot No. II-F.1, Rajarhat, Kolkata (S.O. 1523(E) dated 23rd June, 2008) has been rescinded following the company's proposal and approval for de-notification; the Central Government, invoking Section 4(1) of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, rescinded the earlier notification by S.O. 454(E) dated 23rd February, 2010, except as to things done or omitted before such rescission.

Special Economic Zone designation for IT/ITES enables approved area at Nellikode and establishes governance and customs status.
Notification designates a sector-specific Special Economic Zone for IT and ITES at Nellikode, Kozhikkode proposed by M/s. Uralungal Labour Contract Co-operative Society Limited, notifies specified survey-numbered land parcels totaling 10.162 hectares for the SEZ, constitutes an Approval Committee with listed ex officio and nominated members to administer the zone, and declares the SEZ to be deemed an Inland Container Depot with effect from 23 February 2010 for customs purposes.

Appointment of Chairman of Delhi VAT Appellate Tribunal: immediate statutory designation clarifying tribunal leadership and administrative continuity.
An executive notification under sub section (2) of section 73 of the Delhi Value Added Tax Act, 2004 appoints Surendra Kumar Kaushik as Chairman of the Delhi Value Added Tax Appellate Tribunal with immediate effect and directs publication in the Gazette and circulation to designated departmental offices and the Tribunal Registrar for administrative implementation.

Insertion of statutory invocation clarifies that powers are exercised under the Securities Board Act, amending the notification preamble.
Corrigendum directs insertion of the words In exercise of the powers conferred by into the English version of the earlier notification, positioned after the notification reference number and immediately before the citation of section thirty of the Securities and Exchange Board of India Act, thereby amending the notification's introductory invocation of enabling powers as published in the Gazette.

Research funding approval under section 35 permits donations to approved in house R&D units subject to strict accounting and reporting conditions.
Approval is granted to M/s. Nissan Ashok Leyland Technologies Ltd. as an other Institution engaged in research under clause (iia) of sub-section (1) of section 35 read with rule 5F for specified assessment years, conditional on use of sums for scientific research, conducting research with company employees and assets, maintenance of separate books of account for research receipts and expenditures, audited accounts and an audited statement of donations, and annual furnishing of a research activity statement; non compliance may prompt Commissioner reporting and withdrawal of approval.

Anti-dumping duty imposed on cold-rolled stainless steel imports from specified countries, payable in Indian currency and applied at importation.
The Central Government imposes definitive anti-dumping duty on cold-rolled flat products of stainless steel under heading 7219, originating in or exported from specified countries, at rates set out in the notification's table by country, producer, exporter and product series; duties are payable in Indian currency, calculated using the Government-prescribed exchange rate with the relevant date as the bill of entry, and levied with effect from the provisional duty imposition date, subject to enumerated product exclusions and specified width/thickness tolerances.

Customs duty exemption for Commonwealth Games imports requires certification and undertakings to re export, consume, or hand over goods.
Exemption from customs duty and additional duty is provided for specified goods imported for organising the Commonwealth Games, 2010, subject to conditions: importation by recognised organisers, suppliers, federations, participating members or broadcasters; production at clearance of a certificate from the Joint Director General (Coordination) or Director (Coordination) identifying importer and goods; and an undertaking that goods will be consumed, re exported or handed over to prescribed public bodies within the prescribed period, with supplier undertakings and liability to pay duty on failure and arms imports subject to licensing and Home Ministry approvals.

Anti-dumping duty on bus and truck radial tyres imposed to offset dumping and injury, specific producer rates applied.
Definitive anti-dumping duties are imposed on new/unused pneumatic bus and truck radial tyres (and tubes/flaps) from China PR and Thailand with producer- and exporter-specific amounts set per TTF set in US Dollars. A Schedule prescribes percentages to apply where components are imported separately or in combination. Duties are payable in Indian currency; exchange rates for conversion are those notified under the Customs Act and based on the bill-of-entry date.

Rescission of anti-dumping notification terminates the earlier notification under Customs Tariff Act, subject to prior actions.
The Central Government, invoking powers under the Customs Tariff Act and the rules for identification, assessment and collection of anti dumping duty, rescinds Notification No.114/2009 Customs published in the Gazette of India, while preserving the effect of actions already taken under that notification by excepting things done or omitted before the rescission.

Anti-dumping duty on melamine imposed as margin over landed value to prevent injurious dumped imports.
Notification continues definitive anti-dumping duty on melamine from China PR, prescribing that duty is calculated as the difference between the specified reference amount per unit (in the stated currency and unit) and the landed value of the imported goods; duty is payable in Indian currency with rate of exchange and relevant date determined under the Customs Act, and "landed value" means assessable value as determined under that Act with specified inclusions and exclusions.

Industrial Park Approval: Kolte Patil granted Section 80 IA(4)(iii) notification subject to occupancy, area and compliance conditions.
The Central Government notifies M/s Kolte Patil Developers Limited's Project Giga Space at Lohgaon, Pune, as an industrial park under clause (iii) of sub section (4) of section 80 IA read with Rule 18C, subject to conditions including minimum constructed floor area of 15,000 sq. metres, at least 75% allocable area for industrial use, maximum 10% commercial use, minimum thirty industrial units (associated enterprises counted as one), ownership by the notifying undertaking, separate books and timely returns, annual Form IPS II reporting, and invalidation/withdrawal for misinformation or non compliance.

Electronic payment and e filing requirement: mandatory electronic duty payment and returns filing for higher duty payers under amended rules.
The Central Excise Rules, 2002 are amended to require assessees whose total duty in the preceding financial year, including amounts paid by utilisation of CENVAT credit, meets or exceeds the prescribed threshold to make electronic payment of excise duty and to file monthly or quarterly returns electronically; the amendment revises the proviso in the payment rule and inserts a proviso in the returns rule to reflect inclusion of CENVAT credit in computing total duty.

Electronic payment and filing requirement: prior-year service tax above threshold mandates electronic returns and payments.
The Service Tax (Amendment) Rules, 2010, effective 1 April 2010, require electronic deposit of service tax through internet banking where an assessee paid total service tax of ten lakh or more in the preceding financial year, including amounts paid by utilisation of CENVAT credit; they also require electronic filing of the return for assessees meeting the same threshold.

Tax deduction at source deadlines clarified and electronic quarterly reporting mandated, with specified certificate and remittance procedures.
Amendments prescribe the time and mode of payment to the Central Government for sums deducted or collected under specified withholding provisions, including same day remittance by Government deductors, one week remittance from month end in general, and specific two month plus one week timing where income is credited as of account closing dates. Tax paid under section 192(1A) and tax collected under section 206C follow analogous deadlines, remittance into authorised banks accompanied by challan (except Government remitters), with limited Assessing Officer authority to permit quarterly remittances in special cases.

De-notification of SEZ land reduces zone area, altering notified land composition and survey parcel boundaries.
The Central Government, exercising powers under the Special Economic Zones Act and Rule 8, hereby de-notifies an area of 0.807773279 hectares from the sector-specific SEZ for information technology and IT enabled services at Village Kadubeesanahalli as proposed by M/s. Cessna Garden Developers Private Limited, making the resultant SEZ area 17.990668037 hectares and amending the schedule by reference to specified survey numbers and their revised areas.

Common Adjudicating Authority appointed to consolidate adjudication of multiple customs show cause notices involving a corporate respondent.
The Central Board of Excise and Customs appoints the Commissioner of Central Excise, Mumbai I as Common Adjudicating Authority to exercise the powers and discharge the duties of multiple customs commissioners and proper officers for adjudication of specified show cause notices concerning M/s Larsen and Tubro Limited and others, consolidating matters originating from various port, ICD and import formations; a corrigendum later corrects the designation reference.

Common Adjudicating Authority appointed to consolidate adjudication of specified customs show cause notices.
Appoints a Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act, 1962, designating the Commissioner of Customs (Export Promotion), Mumbai to exercise the powers and duties of multiple adjudicating authorities for adjudicating specified show cause notices issued by the Special Intelligence and Investigation Branch (Export) in relation to M/s Hazel Mercantile Private Limited and M/s Veritas Exports (a division of Sanman Trade Impex).

Common Adjudicating Authority appointed to exercise adjudicatory powers in customs show cause proceedings against a specified importer.
The Central Board of Excise and Customs, invoking section 4(1) and section 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs, The Mall, Amritsar as Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs (Export), Jawaharlal Nehru Port Trust, Nhava Sheva, for adjudication of matters arising from the show cause notice relating to M/s Tristar Airconditioning (P) Limited and others issued by the Directorate of Revenue Intelligence, Ludhiana Regional Unit.

Common adjudicating authority appointed to centralise adjudication of specified customs show cause proceedings under the Customs Act.
The Commissioner of Customs (Import), Sahar Air Cargo Complex, Mumbai is appointed as Common Adjudicating Authority authorised to exercise the powers and discharge the duties of designated Commissionerates for adjudicating show cause proceedings arising from the investigation file concerning M/s Adani Exports and others under the Customs Act.

Common Adjudicating Authority appointed to adjudicate show cause notices relating to Jindal Fine Industries issued by DRI.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Mumbai as Common Adjudicating Authority to exercise the powers and duties of the Commissioners of Customs at Kolkata and Amritsar for adjudicating show cause notices issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, concerning M/s. Jindal Fine Industries and others.