Extension of customs exemption period for imports from specified countries, prolonging the notification's expiry date accordingly.
Notification No. 100/88 Cus (9 3 1988) amends Notification No. 341/76 Customs by substituting in paragraph 2 the figures, letters and words "31st day of March, 1988" with "30th September, 1988," thereby extending the expiry date of the exemption contained in the original notification under the authority of sub section (1) of section 25 of the Customs Act, 1962.

Central Excise notification amendment redefines covered items to printed cartons, boxes and containers, changing exemption wording.
Amendment substitutes the opening paragraph of Notification No. 67/82 by replacing the words "articles of paper or paperboard falling within Chapter 48" with "printed cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition, falling within Chapter 48," thereby redefining the descriptive scope of goods covered under the notification under powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Extension of customs exemption period extends validity of notification for video cassettes and tapes until 31 March 1990.
Notification No. 99/88 Cus dated 7 3 1988 amends Notification No. 284/85 Cus by substituting in paragraph 2 the date "31st March, 1988" with "31st March, 1990", thereby extending the prescribed expiry date for the customs exemption relating to video cassettes and tapes under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Research institution approval under income tax provision requires separate research accounts, annual returns, audited accounts, and advance renewal.
Approval is granted to the Indian Drug Research Association, Pune, under the income tax provision in the category Association, subject to conditions: maintain a separate account for funds received for scientific research; furnish annual returns of research activities to the prescribed authority each financial year in prescribed forms; submit audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority with copies to the central tax board and the concerned Commissioner of Income tax by the annual deadline; and apply in advance for extension of approval.

Approval under section 35(1)(ii): institution approved for scientific research subject to annual accounts, returns, and renewal conditions.
Approval is granted to the Birla Institute of Scientific Research, Calcutta, under section 35(1)(ii) as an Institution for scientific research from 1-4-86 to 31-3-88, subject to maintaining a separate research account, furnishing annual research returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority, Central Board of Direct Taxes and the Commissioner by 30th June, and applying for extension at least three months before expiry.

Approved research institution status granted, subject to separate research accounts, annual returns, audited accounts, and advance renewal application.
Approval is granted to Ganesh Scientific Research Foundation under section 35(1)(ii) as an Association, subject to conditions requiring a separate account for research funds, annual scientific-activity returns by 31st May, audited accounts and balance-sheet submissions to the prescribed authority, Central Board of Direct Taxes and Commissioner by 30th June, and an advance application for extension at least three months before expiry.

Approval under section 35(1)(iii) allowed to lapse, withdrawing perpetual tax approval previously accorded to the university.
Perpetual approval granted to Saugar University under section 35(1)(iii) of the Income-tax Act, 1961 is allowed to lapse with effect from 1-12-1987 by Notification No. 1859 dated 02-03-1988, withdrawing the earlier Notification No. 1750 dated 30-4-77 and notifying the lapse under file number 203/36/88-ITA. II.

Customs exemption amendment: paraxylene added under tariff heading with ad valorem duty and chemical scope expanded for terephthallic acid.
The amendment revises Customs exemption notifications by clarifying that Xylene excludes orthoxylene and paraxylene, inserts a new tariff entry for Paraxylene under heading 2902.43 subject to an ad valorem duty, and replaces the phrase "dimethyl terephthalate" with "dimethyl terephthalate or terephthallic acid" in another notification, effectuated under the Customs statutory power to amend prior notifications.

Dividend taxation principles limit source-state withholding where corporate beneficial ownership secures reduced relief and credit mechanisms.
The Protocol revises treaty rules on allocation and source taxation by: allowing permanent establishments deductions for business expenses subject to host-State limitations and a fallback deduction cap where domestic law disallows such deductions; disallowing certain payments from a permanent establishment to head office (royalties, commissions, management fees and, except for banks, interest) except reimbursements; imposing reduced source-state taxation on shipping income, dividends, interest, and royalties/technical fees with specified caps and definitions; and taxing independent personal services in the source State when presence exceeds the 183-day threshold or a fixed base exists, while adjusting foreign tax credit computation and specifying entry into force and application rules.

Rescission of Central Excise notifications: specified exemption notifications withdrawn under rule 8(1) of the Central Excise Rules.
Rescission of specified central excise notifications is effected under the administrative power conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944, terminating the force of the listed miscellaneous exemption notifications identified by number and date.

Rescission of notifications: executive power withdraws specified central excise exemption and tariff notifications.
The Government, invoking the power under sub rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds the enumerated earlier notifications issued by the Ministry of Finance or its antecedent departments relating to central excise tariff and miscellaneous exemptions, thereby withdrawing the force of those specified notifications.

Rescission of central excise notifications: four prior exemption notifications withdrawn under the Central Excise Rules.
Central Government, exercising powers under the Central Excise Rules, rescinds four specified prior notifications issued by the Ministry of Finance or Department of Revenue, thereby withdrawing their effect on miscellaneous central excise exemptions.

Central Excise Tariff Amendments revise exemption scope and substitute rates and entries across multiple notifications.
Amendments under rule 8(1) of the Central Excise Rules, 1944 alter multiple prior notifications by narrowing exemption scope for specified vegetable oils, substituting table entries and duty rates, inserting new concessional entries for specified petroleum products and residues with conditional nil or specified duties for particular end-uses, expanding the descriptive scope of one notification to include petroleum products and certain aromatics, deleting a numerical reference, substituting an ad valorem entry, exempting safflower oil while fixing a rate for other fixed vegetable oils, omitting a table serial, and revising an ad valorem percentage.

Exemption to government-produced goods expands tariff coverage while excluding specified metal articles and fittings.
Amendment substitutes the Table in an earlier notification to extend exemption from central excise to goods produced by the Central Government by listing specific tariff chapters, headings and sub-headings covered, while expressly excluding specified items within iron or steel, copper and aluminium articles and certain base-metal fittings.

Central Excise amendments alter tariff headings, exemption entries, and ad valorem rates for specified goods.
Amendments revise multiple Central Excise notifications by substituting tariff headings and descriptive entries, omitting and inserting serial items in exemption Tables, and replacing monetary and ad valorem rate expressions to modify tariff classification and exemption scope for specified goods under the Central Excise Rules authority.

Excise duty classification updated: specified domestic appliances taxable, other domestic appliances zero rated, non domestic goods and parts taxable.
The amendment replaces S. No. 5 in the prior notification to classify specified domestic electrical appliances as a category subject to Twenty per cent ad valorem excise duty, designates other domestic electrical appliances as Nil rated, and applies Twenty per cent ad valorem duty to goods other than domestic electrical appliances and to parts, pursuant to sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Effective duty on clocks and components: amendment imposes ad valorem excise charge on specified tariff entries.
The notification amends the exemption schedule by inserting Sl. No. 3A for goods under headings 91.03 or 91.05 (goods other than those in Sl. No. 3) at a 5% ad valorem duty, and Sl. No. 5 for components of those clocks classifiable under headings 85 or 91, likewise subject to a 5% ad valorem duty, thereby creating a distinct excise charge for clocks and their components.

Excise duty increase on colour television sets raises per-set levy and withdraws exemption for hand-operated switches and sockets.
Amendment substitutes the earlier per-set excise levy for colour television sets with a higher per-set amount, increasing the effective duty on such sets; it also omits the table entry that exempted switches, plugs and sockets manufactured with hand-operated machines, thereby withdrawing that exemption.

Excise exemption capped to ad valorem duty excess; specified deflection components and low voltage DC micromotor added to Schedule.
Amendment limits exemption under Notification No. 74/85 to the portion of excise duty that exceeds an amount calculated at a prescribed ad valorem rate, replacing the prior wording that exempted the whole duty. The Schedule is amended to substitute S. No. 14 with specified deflection components (EHT/LOT/FBT transformer; deflection yoke/coil; line driver transformer; linearity coil; width coil) and to insert a DC micromotor entry with specified low voltage and output limits.

Excise duty exemption for drilling rigs mounted on vehicle chassis where chassis and compressor duty paid and no credit claimed.
The notification exempts drilling rigs mounted on motor vehicle chassis from excise duty to the extent equivalent to the duty attributable to the chassis and compressor, provided the duty on those components has been paid and no credit for that duty has been claimed.