Corrigendum to customs tariff notification corrects specified wording and renumbers cross-references for administrative accuracy promptly.
Corrigendum to Notification No.12/2002-Customs makes targeted textual amendments: on page 2, replace "for" with "after"; on page 3, replace "substituted" with "inserted" and renumber two internal cross-references by changing references from the original figure designation to its amended form.

Customs corrigendum narrows footwear entries to children's leather chappals/sandals and their uppers under customs notification.
The corrigendum narrows notified tariff descriptions by replacing "All kinds of leather Chappals/Sandals" with "All kinds of Children's leather Chappals/Sandals" for specified entries, and by substituting "All kinds of Children's leather Chappals/Sandals" with "All kinds of Children's leather Chappal/Sandal Uppers" in related entries, thereby clarifying the precise articles covered.

Tax-exempt notification requires charities to apply income exclusively, restrict investments, maintain separate books and file returns.
Notification designates Hindu Satkar Samity, Kolkata as a notified charitable entity under clause (23C)(v) of section 10 subject to conditions: income must be applied or accumulated wholly and exclusively for the assessee's objects; investments (except certain retained voluntary contributions) must be limited to forms specified in section 11(5); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution surplus and assets must transfer to a like charitable organization.

Charitable exemption under clause (23C)(iv): notified entity granted tax-favored status subject to application, investment, business, filing and dissolution conditions.
Notification designates the entity as a notified charitable institution under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income to its objects; investment or deposit of funds only in statutory modes (except limited voluntary contributions in kind); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded charitable organisation.

Charitable tax recognition conditioned on exclusive application of income, permitted investments, separate business accounts, filings, and asset transfer.
The Central Government notifies the Indian Council for Child Welfare, Tamil Nadu under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: income must be applied wholly and exclusively to its objects; investments must be limited to permitted forms; business income is excluded unless incidental and separately accounted; returns must be filed regularly; and on dissolution surplus assets must pass to a charitable organisation with similar objectives.

Tax exemption under clause (23C)(iv) granted to an institution, subject to investment, bookkeeping, filing and dissolution conditions.
Notification designates Balaji Utthau Sansthan, Patna as eligible under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying income wholly to its objects, restricting investments to modes permitted by the Act (except certain voluntary contributions in jewellery or furniture), treating business income as taxable unless incidental with separate books, filing returns regularly, and transferring surplus and assets to a similar charitable organisation on dissolution.

Tax exemption notification for a charitable institution requires exclusive application of income and specified compliance conditions.
Central Government notifies Sri Guruvayoorappan Asthika Samajam, Chennai as eligible under the income tax provision for charitable institutions for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments and deposits to permitted modes (except certain voluntary contributions held as jewellery, furniture, etc.); exclude business income unless incidental and separately accounted; file regular income tax returns; and on dissolution transfer surplus assets to a charitable organisation with similar objectives.

Charitable exemption notification: Foundation qualifies under income tax provision subject to application, investment and compliance conditions.
The Central Government notifies The C.P. Ramaswami Aiyar Foundation, Chennai under clause (23C)(iv) of section 10 of the Income tax Act, 1961 for assessment years 1996 97 to 1998 99, subject to conditions: application of income wholly and exclusively to objects; investments limited to forms in Section 11(5) (excluding certain voluntary contributions); business income exemption only if incidental with separate books; regular filing of income tax returns; and on dissolution surplus/assets to transfer to a similar charitable organisation.

Tax exemption notification for a research charity confirms conditional exemption dependent on compliance with investment and accounting rules.
Central Government notifies the Centre for Science & Environment as eligible under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions requiring exclusive application of income to stated objects, investment or deposit only in forms permitted for charitable trusts, exclusion of business income unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Notification of tax-exempt status for railway welfare fund with conditional investment, business and dissolution rules.
Notification designates the Railway Minister's Welfare & Relief Fund, New Delhi as eligible under the tax-exemption provision for specified assessment years, conditioned on exclusive application or accumulation of income to its objects; restricting investments and deposits to permitted modes except specified voluntary contributions; excluding business profits unless the business is incidental with separate books; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Charitable exemption recognition under clause 23C(v) requires compliance, restricted investments, separate business accounts and asset distribution on dissolution.
The Central Government notifies the Arch Diocese of Trivandrum for recognition under the income-tax provision for charitable exemption for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; investments confined to permitted forms; business profits exempt only if incidental and maintained in separate books; regular filing of returns; and surplus assets on dissolution transferred to a like-minded charitable organisation.

Tax exemption notification under clause 23C(iv) grants charity recognition subject to investment, accounting, filing and dissolution conditions.
Notification under clause (23C)(iv) of section 10 recognises the Divine Light Trust for the Blind, Bangalore for specified assessment years, subject to conditions that the trust apply or accumulate income solely to its objects; restrict investments to forms permitted by Section 11(5) (with limited exceptions for certain voluntary contributions); treat business income as exempt only if incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a like-minded charitable organisation.

Customs exemption for naphtha imports tied to uncommissioned LNG terminal certificate enables duty relief for specified power plants.
A customs notification adds a tariff entry granting a concession for naphtha imports when imported by specified power plants, conditioned on the importer producing to the Deputy or Assistant Commissioner of Customs a certificate that the LNG terminal intended to supply the power project has not been commissioned, and includes a list of eligible power plants.

Tax exemption notification for Aero Club of India under charitable income clause, subject to application and investment conditions.
The Central Government notifies Aero Club of India for tax-exempt status for specified assessment years, conditional on exclusive application or accumulation of income for its objects under the modified accumulation rules; investments confined to statutory permitted forms; prohibition on distributing income to members except grants to affiliated bodies; and exclusion of business income unless incidental to objectives with separate accounting.

Tariff exemption for naphtha supplied to specified power plants now subject to LNG terminal commissioning certificate.
The amendment adds S. No. 24A to provide nil duty on naphtha supplied to the power plants listed in newly inserted List 6A, subject to Condition 2A requiring the manufacturer to produce a certificate to the Deputy Commissioner or Assistant Commissioner of Central Excise that the LNG terminal intended to supply LNG to the power project has not been commissioned.

Minimum offer price: disinvestment competitive bid price governs offers for infrequently traded public sector shares.
The amendment excludes the exemption for acquisitions by a Government company when such acquisition of a listed Public Sector Undertaking occurs through the Central Government's competitive bidding for disinvestment. It substitutes language in Regulation 20 to state that the authority "opens the financial bid," inserts sub-regulation (3A) providing that for disinvested PSUs with infrequently traded shares the minimum offer price shall be the price paid by the successful bidder to the Central Government via competitive bidding, and adds "or cum-dividend" after "cum-bonus" in the pricing explanation.

Excise duty exemption limits levy on Chapter 27 goods cleared from a specific refinery location, subject to delegated notification conditions.
Exemption limits excise liability for goods in Chapter 27 cleared from Assam Oil Division, Indian Oil Corporation, Digboi, by capping the effective duty to a fixed portion of the tariff duty otherwise leviable under the Central Excise schedules, subject to other notifications issued under the delegated powers of the Central Excise statute and any conditions contained therein.

Extension of shipment period for onion exports allows additional two months to complete authorised consignments.
The Central Government, under the Foreign Trade (Development & Regulation) Act and the Export and Import Policy 1997-2002, has extended the shipment period for export of the quantity of onions authorised by Notification 44 (RE-2001)/1997-2002. The authorisation permitting export of one lakh metric tonnes of onions, which had a shipment deadline of 31st January, 2002, is extended so that shipment of that authorised quantity is allowed up to 31st March, 2002.

Customs tariff amendment increases the notified import quantity for a specified table entry, updating the notification text.
The Central Government has directed that, in the Table of the principal customs exemption notification, the phrase in column (3) against serial number 19 specifying the notified import quantity shall be substituted with a revised phrase reflecting an increased quantity; the amendment is confined to this textual substitution and leaves other provisions of the notification intact.

Exchange rate determination for export goods establishes specified currency conversion rates and supersedes prior notification.
The notification, issued under the Customs Act authority to determine rates for export goods, supersedes the earlier notification and prescribes specific exchange rates for listed foreign currencies in two appended schedules. Those rates are declared as the operative conversion values for conversion between each listed foreign currency and Indian currency for purposes relating to export goods, with effect from the stated operative date.