Imported against advance licence includes OGL imports cleared from warehouse on production of a valid advance licence.
The amendment defines "imported against advance licence" to include goods imported under the Open General Licence and warehoused under the Customs Act where, at the time of clearance from the warehouse, a valid advance licence for those goods is produced by the exporter.

Hearing in person: amendment requires appeal forms to record whether an appellant wishes to be heard in person.
The Customs (Appeals) Amendment Rules, 1986 insert the question "Whether the appellant wishes to be heard in person" into Form C.A.-1 after Serial No. 6, into Form C.A.-3 after Serial No. 9, and into Form C.A.-8 after Serial No. 8; the amendment is effective from publication in the Official Gazette and standardizes recording of an appellant's preference to be heard in person.

Exemption of paraxylene from additional customs duty when imported for manufacture of dimethyl terephthalate, temporary relief.
Exemption for paraxylene imported for the manufacture of dimethyl terephthalate: paraxylene under the relevant tariff heading is exempted from the whole of the additional duty otherwise leviable under the customs tariff, the relief being granted in the public interest and effective only until the notification's specified expiry.

Additional customs duty modified to combine ad valorem rates with an extra per kilogram surcharge for specified tariff entries.
Central Government amends two customs exemption notifications by substituting the ad valorem rates with compounded rates specified as ad valorem plus Rs. 3 per kg for the listed tariff entries: Sl. No. 11A in Notification No. 130/86-Customs and Sl. Nos. 53B and 53C in Notification No. 136/86-Customs, effected as textual substitutions in column (4) of the respective Tables.

Exemption amendment narrows tariff coverage by excluding fatty acids from the prior blanket exclusion of goods.
Amendment revises the Table in the cited customs exemption notification by substituting, for the wording "All goods other than those specified," the words "All goods other than Fatty acids, all sorts, and other than those specified," thereby excluding fatty acids from the earlier blanket formulation and narrowing the scope of goods covered by the original entry.

Approval under section 35(1)(ii) for research institutions requires separate research accounts, annual returns, audited accounts, and renewal applications.
Approval to Environmental Protection Research Foundation, Sangli, under the Income-tax Act for recognized research institutions is conditional on maintaining a separate account for research funds, filing annual returns of scientific research activities by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying to the Central Board of Direct Taxes three months before approval expiry for extension.

Customs notification amendment updates exemption entries and product classifications, altering listed wood items and referenced schedules in law.
Directs amendment of three miscellaneous customs exemption notifications under statutory authority, inserting tariff entries for raw and roughly processed wood, substituting a product description with the broader classification "Goods falling under heading No. 90.21," omitting specified serial entries in one notification, and adding or deleting schedule entries and cross-references to other Customs notifications by number in the remaining two notifications.

Customs tariff amendment adjusts exemption schedules and revises duty treatment and descriptions for compressors, filters and air conditioning parts.
Amendment to customs exemption notifications under the Customs Act, 1962 revises tariff entries and descriptions to substitute an altered ad valorem rate, to replace and insert entries covering exhaust fans, blowers, air compressors, filtering and purifying machinery for liquids and gases, refrigeration and air conditioning equipment and their parts, and to amend managerial designations in eligibility conditions for concessional treatment.

Tariff amendment: bars and rods of free cutting steel granted ad valorem concession under customs notification.
The notification amends a prior customs exemption by omitting specified figures against an existing entry and inserting a new Sl. No. 7A identifying tariff headings 7213.20, 7214.30 and 7215.10 for "Bars and rods of free cutting steel" with an ad valorem concession of 70% ad valorem.

Customs exemption for X-ray cameras limits import duty to an ad valorem ceiling, subject to a non manufacture certificate at clearance.
Exemption applies to X-ray cameras for diagnostic and surgical use, removing customs duty in excess of a prescribed ad valorem ceiling and exempting the additional duty, conditional on production at clearance of a certificate from an authorised industrial technical adviser confirming the goods are not manufactured in India.

Central Excise officer appointment vests Collector powers nationwide in the Director-General of the Economic Intelligence Bureau.
The notification appoints the Director-General of the Central Economic Intelligence Bureau as a Central Excise Officer and vests that office with the powers of a Collector of Central Excise to be exercised throughout India, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.

Penalty for dealing in confiscable excisable goods: enhanced forfeiture-based sanction against persons in possession or transport of such goods.
A new rule penalises any person who acquires possession of, transports, removes, deposits, keeps, conceals, sells, purchases or otherwise deals with excisable goods which they know or have reason to believe are liable to confiscation; liability attaches where there is knowledge or reasonable belief, and the penalty is determined by a comparative mechanism between a multiple of the goods' value and a prescribed minimum amount.

Duty on depreciated capital goods: permission to remove used Zone assets after compliance with policy on payment of duty.
Where the Kandla Free Trade Zone Board has authorised withdrawal or disposal of capital goods outside the Zone in accordance with the Import-Export Policy, and the capital goods have been used within the Zone for at least three years, the Collector of Customs may permit their clearance to any place in India on payment of duty calculated on the capital goods' depreciated value at the time of clearance and at the rates prevailing on import.

Central Excise tariff classification updated, expanding coverage and inserting nil-duty entry for hand-pump parts as components.
Under sub rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends five specified notifications by substituting tariff headings and table entries, inserting an additional chapter reference and a rule reference in a proviso, and adding items such as ingot moulds to exemption lists. One notification is further amended by inserting a new table row creating a nil-duty exemption for parts of hand pumps for handling water when used as component parts in the manufacture of such hand pumps.

Tariff classification amendment: substitution of chapter references changes excise exemption coverage for specified textile goods.
Amendment substituting "Chapter 54 or 55" with "Chapter 58" in the opening paragraph of Notification No. 109/75-Central Excises, thereby shifting the tariff classification that determines which textile-related goods (including chindies and book-binding cloth) are covered by the existing exemption; made under rule 8(1) of the Central Excise Rules and section 3(3) of the Additional Duties of Excise Act.

Exemption of natural rubber latex from excise duty where production is not ordinarily carried out with the aid of power.
Natural rubber latex in the form of liquid, paste or dispersions classified under the relevant Tariff subheading is exempted from the whole of excise duty leviable on those goods, subject to the specific condition that no process in or in relation to their manufacture is ordinarily carried on with the aid of power.

Excise exemption for snuff: duty and additional duty waived where manufactured from duty paid like snuff.
The notification exempts snuff under sub headings 2404.51 and 2404.52 from the whole duty of excise and the additional duty of excise specified in the Tariff, where such snuff is manufactured from snuff falling under the same sub headings and on which the appropriate duty and additional duty have already been paid.

Exemption of tea waste from excise duty requires effective denaturation approved by the Assistant Collector before removal.
Tea waste under sub-heading 0902.29 is exempt from the whole excise duty specified in the Schedule provided the Assistant Collector of Central Excise is satisfied that, before removal from the factory, the tea waste has been effectively denatured by admixture with denaturants specified by him so as to render it unfit for human consumption.

Auxiliary duty notification amendment: new exemption entry inserted into customs notification schedule under statutory powers.
Central Government amends the Schedule to Notification No. 188 Customs by inserting a new serial entry referencing an auxiliary duty notification, exercising powers under section 25(1) of the Customs Act, 1962 read with the Finance Bill provision operating under the Provisional Collection of Taxes Act; the insertion follows existing serial number 271 and lists the additional notification within the exemption Schedule.

Customs duty exemption for solar selective coating sheets granted for manufacture, subject to Director-level certification and prescribed conditions.
Exemption is granted for black continuously plated solar selective coating sheets, in cut lengths or coils, imported for manufacture of solar energy equipment, covering full customs and additional duties; exemption is conditional on certification and recommendation by a Director level officer in the Department of Non conventional Energy Sources and is time limited to the period specified in the notification.