Appointment of Commissioner of Customs to adjudicate a specified show cause notice under customs adjudication powers.
A Commissioner of Customs (Exports) is appointed under section 4(1) of the Customs Act, 1962 to act as the proper adjudicating authority in place of specified Commissioners for the sole purpose of adjudicating the show cause notice issued to M/s. Safetag International, Noida, by the Directorate of Revenue Intelligence.

Appointment of Commissioner of Customs to adjudicate specified show cause notices under Customs Act powers.
The Central Board of Excise and Customs, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi to act as Commissioner of Customs (Import), Mumbai for adjudicating show cause notices relating to M/s Jersey India Limited issued by the Directorate of Revenue Intelligence, thereby transferring adjudicatory jurisdiction for that specified matter to the named Commissioner.

Gold exemption scope expanded to include liquid gold and tola bars, except for the item listed at serial one.
The Central Government amends Notification No. 80/97-Customs by substituting the Table entry at serial 2, replacing column (2) with the description: "gold in any form including liquid gold and tola bars, other than at S.No. 1 above," thereby defining the scope of the serial 2 exemption while preserving the exclusion of the item at serial 1.

Tax exemption under section 10(23) conditions income application, investment modes, non-distribution, and separate business accounting requirements.
Notification grants a statutory tax exemption to the All India Tennis Association subject to conditions: income must be applied or accumulated solely for the association's objects; investments are limited to prescribed modes with narrow exceptions for certain tangible voluntary contributions; income distribution to members is barred except grants to affiliated bodies; business income is excluded unless incidental to objects and maintained in separate books.

Corrigendum to Income Tax notification corrects amendment designation and replaces the referenced statutory order citation.
Corrigendum to an Income Tax notification corrects two textual errors in the Gazette entry: it replaces the parenthetical designation "(Second Amendment)" with "(First Amendment)" and substitutes the cited statutory order reference "S.O. No. 46(E) dt. 15th January, 2003" with "S.O. 1345(E) dt. 20th December, 2002", effecting only textual corrections to the notification's amendment label and cross-reference.

Excise duty concession for chassis used in battery-powered vehicle manufacture amended to revise tariff entries and annexure wording.
Notification No. 19/2003-CE amends Notification No. 6/2002-Central Excise by substituting table entries and ANNEXURE wording to adjust the excise duty concession for chassis for use in manufacturing battery-powered motor vehicles. It replaces the entry in column (4) against S. No. 210 with "-", substitutes "8%" in column (5) against S. No. 214 for specified items, and replaces the explicit ad valorem rate language in condition No. 51(a) with "leviable under the First Schedule and the Second Schedule".

Name change under section 10(23G) permits correction of enterprise approval to reflect the new corporate name.
The Central Government amends Notification No. 319/2001 to substitute Bharti Mobinet Ltd. for the previously approved enterprise name, under powers conferred by clause (23G) of section 10 of the Income-tax Act, to reflect a fresh certificate of incorporation while retaining reference to the original license agreement and the former corporate name.

Anti-dumping duty on citric acid imports enforces definitive tariffs from provisional duty date, payable in domestic currency.
Definitive anti-dumping duty is imposed on citric acid under sub-heading 2918 14 originating in or exported from Indonesia and Thailand following findings of dumping and material injury; specific per-metric-tonne duty rates are prescribed, the duty is leviable from the provisional duty date and must be paid in Indian currency, with the notified rate of exchange applied based on the bill of entry presentation date.

Drawback delegation: Commissioners may determine and provisionally grant duty drawback subject to bonds and government review.
Amendments delegate determination and provisional grant of drawback to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, subject to applicants filing within sixty days (with a possible thirty day extension for sufficient cause), stating materials, proportions and duties paid; provisional payments may be allowed against bonds and are adjustable against final drawback, while the Central Government retains power to revoke or direct withdrawal of rates or amounts determined.

Export definition expanded to include DTA to SEZ transfers and onboard supplies; time limit waiver for those exports.
The amendment revises the export definition to include shipments from the Domestic Tariff Area to a Special Economic Zone and loading of provisions, stores, or equipment for use aboard vessels or aircraft, substitutes the Foreign Exchange Regulation Act reference with the Foreign Exchange Management Act in rule 16A(1), and adds a proviso that the time limit in that sub rule does not apply to goods exported from the Domestic Tariff Area to a Special Economic Zone.

Central excise amendment: replaces column entries with exempt marker for specified tariff serial numbers under notification.
The Central Government, invoking sub-section(1) of section 5A of the Central Excise Act, substitutes the entries in column (4) of the Table in Notification No. 6/2002-Central Excise with "-" against the specified serial numbers, thereby amending the presentation of exemptions in the principal notification.

National Savings Scheme: interest allowance set at 8.5% (2002-03) and 7.5% thereafter, calculated on the lowest monthly balance.
The amendment sets interest allowance and crediting: for the period commencing 1 March 2002 but before 1 March 2003 interest is 8.5% per annum, allowed monthly on the lowest balance between the close of the tenth day and month-end and calculated and credited annually; on and from 1 March 2003 interest is 7.5% per annum with the same monthly lowest-balance basis and annual crediting.

Foreign investment threshold increase: caps raised and ownership limits relaxed permitting full ownership in bona fide overseas JV/WOS.
The notification amends Regulation 6 of the Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations by increasing the monetary threshold in sub regulation (2)(i), replacing sub regulation (2)(iii) to require direct investment in an overseas JV or WOS engaged in a bona fide business activity, and by revising sub regulation (3)(ii) to permit up to full ownership while omitting the prior proviso.

Aerial passenger ropeway project added to project imports list, requiring sponsorship by tourism ministry or state tourism secretary.
The Project Imports (Amendment) Regulations, 2003 insert Table entry 3B adding the Aerial Passenger Ropeway Project to the Project Imports Regulations, 1986 and designate the sponsoring authority as the Joint Secretary in the central tourism ministry or the State Secretary responsible for tourism; the amendment takes effect on publication in the Official Gazette.

Customs effective rate for woven fabrics set as ad valorem or specified specific duty, limiting duty above that rate.
Notification exempts specified woven fabrics under Chapters 52, 54, 55 and 58 from customs duty in excess of prescribed effective rates of duty, applying to listed tariff entries an effective levy that is primarily a 25% ad valorem rate or, where indicated, the higher of that ad valorem rate and a specified specific duty per kilogram or per square metre; it supersedes the earlier notification and defines "upholstery fabrics" for the purpose of the Table.

Exemption of green tea from additional customs duty under the Finance Bill provisional declaration permits duty-free importation.
The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts green tea when imported into India from the whole of the additional duty of customs leviable under the Finance Bill, 2003, relying on the provisional declaration in that Bill given force under the Provisional Collection of Taxes Act, 1931, by Notification No. 35/2003-Customs dated 1-3-2003.

Exemption from additional duty on imported tea removes levy equivalent to proposed excise under provisional Finance Bill.
An exemption relieves imported tea and tea waste from that part of additional customs duty equivalent to an additional excise levy proposed in the Finance Bill and given provisional force of law, thereby reducing the effective additional duty chargeable on those imports; the exemption is effected by executive notification in the public interest and is confined to the specified equivalence component.

Customs exemption for cinematographic film limits duties to valuation based on print cost plus freight and insurance.
Notification exempts cinematographic film, exposed and developed (heading 3706) on import from specified customs duty, additional duty under section 3(1), and special additional duty under section 3A(1) to the extent those duties exceed the amount that would be leviable if the goods' value under section 14(1) were taken as the aggregate of the cost of the print and the freight and insurance charges incurred for that print.

Additional duty on imported alcoholic liquors set by CIF price bands, with per-case and ad valorem rate rules and exchange conversion.
Specifies additional duty on imported alcoholic liquors in retail packings, with differentiated ad valorem and fixed per-case charges tied to CIF price bands; defines "case" as nine litres, requires pro rata CIF for other pack sizes, mandates payment in Indian currency, and prescribes use of the government-published exchange rate on the bill of entry date to convert specified dollar-denominated charges.

Duty exemption on gold imported by eligible passengers conditioned by specified rates, currency payment, quantity and timing requirements.
Exemption from customs duty is granted for gold under Chapter 71 imported by an eligible passenger, subject to effective duty rates specified in the notification's Table and exemption from additional duty under the Customs Tariff Act. Conditions: payment in convertible foreign currency; a per-passenger quantity ceiling; importation on arrival or within fifteen days; and an option to take delivery from designated customs bonded warehouses upon filing the prescribed declaration and payment before customs clearance. Eligibility requires return after a specified period abroad, with limited short visits disregarded.