Export liberalisation of E.I. tanned hides and skins now free; other semi-processed hides remain restricted requiring licence.
Amendment to ITC(HS) Schedule 2, Table-B splits code 4101(b): semi-processed hides, wet blue hides and crust leather (excluding E.I. tanned) remain restricted and require an export licence and registration of the export contract with the Council for Leather Exports; E.I. tanned hides and skins are made free for export under the amended policy.

Commissioner appointment to exercise customs adjudication powers for seizure cases linked to EPCG imports by a specified importer.
The Central Government appoints the Commissioner of Customs, Jaipur to exercise the powers of the Commissioner of Customs (Export Promotion), New Custom House, Mumbai, and where applicable Commissioner of Customs (Air Cargo), New Delhi, under the Customs Act for adjudication of seizure cases relating to M/s. Rasramparia Synthetics Limited's import of capital goods under the specified EPCG licence and the corresponding Bills of Entry from the ports of import listed in the attached table.

Delegation of Customs adjudication powers to Commissioner of Customs, Jaipur for seizure proceedings under the Customs Act.
Appointment delegates adjudicatory powers under Section 4(1) of the Customs Act to the Commissioner of Customs, Jaipur to exercise the powers of the Commissioner of Customs (Export Promotion), New Custom House, Mumbai for adjudicating a seizure concerning the import of capital goods via Mumbai Port against Bill of Entry No. 2697/96 linked to EPCG licence No. P/CG/2133083 for M/s Suzuki Processors and related matters.

Anti-dumping duty on Di-sodium Carbonate: exporter-specific duties imposed following dumping and material injury findings.
An anti-dumping duty is imposed on Di-sodium Carbonate (sub heading 2836.20) originating in or exported from the People's Republic of China based on the Designated Authority's preliminary finding of dumping, consequent material injury to the domestic industry, and cumulative causation; the imposition is made under section 9A(2) of the Customs Tariff Act, 1975 and rules 13 and 20 of the 1995 Anti-dumping Rules, with exporter specific duty rates and a specified operative period.

Inter-warehousing movement expanded by amendment adding two localities to central excise notification.
Amendment inserts two new sub-clauses into the notification governing inter-warehousing movement, adding Baitalpur and Banthra to the enumerated localities eligible for movement between warehouses under the Central Excise Rules.

Specified bonds under section 80L: IDBI bond series designated for tax deduction by official notification.
Specifies certain debentures of the Industrial Development Bank of India as eligible under section 80L of the Income tax Act: four bond types issued in the Flexibonds-6 public issue by IDBI, each with a face value of five thousand rupees, identified by distinctive number ranges and issued in early 1999, thereby designating those listed instruments as the specified debentures for the purposes of the clause.

Tax deduction eligibility for donations to a specified place of public worship limited by purpose, monetary cap, and time.
Central Government specifies the Shri Mahakaleshwar Mandir Samity, Ujjain as a place of public worship for purposes of Section 80G, conferring donor tax treatment for contributions. The specification is confined to repair and renovation, subject to an overall monetary ceiling and a temporal cutoff, and ceases when the capped amount is collected or on the stated calendar date, whichever is earlier.

Double taxation agreement amendments reduce withholding rates and set place of effective management as tie breaker for residency.
Second Protocol amends the India-New Zealand tax convention: expands the definition of India to include maritime zones and airspace; establishes place of effective management as the residency tie breaker for persons other than individuals; confirms source taxation of income and capital gains from immovable property in the State where the property is situated; reduces withholding rates in Articles 10, 11 and 12; revises non discrimination text for permanent establishments and inserts an anti avoidance clause; and sets entry into force and operative date rules.

Anti-dumping duty on Acrylic Fibre from Taiwan imposing specified exporter rates and a temporary limited effective period.
Imposition of anti-dumping duty on Acrylic Fibre from Taiwan follows preliminary findings of dumping below normal value, material injury to the India industry, and cumulative injury from imports; the notification prescribes exporter-specific per-kilogram duty rates for M/s. Formosa Plastics Corporation and for any other exporter and applies to entries under the relevant chapter of the Customs Tariff Act for a limited specified period.

Delegation of Commissioner powers: Chennai III empowered to exercise nationwide investigation and adjudication for assigned central excise cases.
Pursuant to clause (b) of section 2 of the Central Excise Act, 1944 read with rule 4 of the Central Excise Rules, 1944, the Central Board of Excise and Customs invests the Commissioner of Central Excise, Chennai III with the powers of the Commissioner of Central Excise to be exercised throughout India for investigation and adjudication of cases assigned to him by the Board.

Tax deduction approval for housing finance companies requires main-object, annual audited filings, and special reserve compliance.
Approval was granted to M/s Pratima Housing Development Finance Corporation Limited for tax-deduction purposes on the condition that the company's main object is providing long-term residential housing finance; it submits annually audited accounts and the deduction statement before the due date for filing the return; it creates and maintains the required special reserve; and it fulfils all other conditions of the relevant deduction provision.

Anti-dumping duty extension for Iso butyl Benzene from China prolongs the continuation period under Customs Tariff provisions.
The notification substitutes the earlier terminal date in the anti-dumping duty notification on Iso butyl Benzene from the People's Republic of China with a later terminal date, thereby extending the continuation period; the amendment is made under the Customs Tariff Act and the anti dumping rules following a review initiated by the Designated Authority.

Tax exemption notification for India International Centre subject to income use, investment and filing compliance.
Notification grants the India International Centre tax-exempt status under section 10(23C)(iv) for assessment years 2000-2001 to 2002-2003, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) (except certain voluntary contributions in kind); exclude business profits unless incidental with separate books; and file income-tax returns regularly under the Act.

Export policy corrigendum correcting transposed country designations in an export notification, restoring intended recipient names.
Director General of Foreign Trade issues a corrigendum to the Export and Import Policy 1997-2002 directing that in Notification No.43 (RE-99)/1997-2002 the word "Mauritius" in Paragraph 2 be read as "Maldives" and the word "Maldives" in Paragraph 3 be read as "Mauritius", correcting transposed country designations in the earlier notification.

Research expenditure approval under section 35(1)(ii) requires separate research accounts and specified annual filings.
Approved institutions are designated as "Institution" under section 35(1)(ii) and must maintain separate books for research, file an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submit audited annual accounts and an Audited Income & Expenditure Account for research to the Director General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October, in addition to filing the return of income-tax to the designated Assessing Officer.

Approval under section 35(1)(iii): institutions must keep separate research accounts and file annual audited returns and reports.
Approval under section 35(1)(iii) is granted to specified organisations as "Institution" for stated periods, subject to conditions: maintain separate books for research activities; file an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited income & expenditure accounts for research to the Director General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October, in addition to filing the return of income-tax to the designated Assessing Officer.

Inter warehousing movement of petroleum products: village added to notified localities, extending the notification's territorial application.
Amendment expands the territorial scope for inter warehousing movement of petroleum products by inserting a new sub clause that notifies Village Rampur Golap, District Ratnagiri, Maharashtra into paragraph 2, clause (I) of the existing non tariff notification, thereby subjecting that village to the notification's regulatory regime governing movement between warehouses.

Appointment of Commissioner of Customs to adjudicate specified show cause notices under the Customs Act.
The Central Government, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Ahmedabad to be the Commissioner of Customs, Kandla for the purpose of adjudicating three specified show cause notices issued to M/s Adani Exports and others, by Notification No. 05/2000-Customs (N.T.), thereby transferring adjudicatory competence for those matters.

Customs amendment: substitution of a location entry to add an additional port under a prior notification.
The Central Government, invoking Section 4 of the Customs Act, 1962, amends Notification No. 58/97-Cus.(NT) by substituting in the table at serial No. 10, column (3), the words "Cochin II" with "Cochin-II, Manglore," thereby modifying the designated entry in the principal notification for customs administrative purposes.

Customs jurisdiction update: port allocation amended to include additional location in notification, altering CAA assignment.
Amendment substituting the Table entry at serial No. 3 in Notification No. 29/97 Customs (N.T.) so that the word "Belgaum" is replaced by "Belgaum, Manglore," effected under the Central Government's statutory notification power under the Customs Act and recorded in Notification No. 03/2000 Customs (N.T.).