Excise duty exemption for goods under heading 85.18 limits excess duty where investment and clearance thresholds are met.
Exempts goods under heading No. 85.18 from excise duty above the reduced ad valorem rate where the industrial unit's capital investment, taken at face value and excluding permanently removed or unfit plant and machinery, does not exceed a prescribed threshold, and where aggregate clearances of those goods for home consumption in the preceding financial year did not exceed a prescribed turnover ceiling; the exemption is subject to an annual cap on first clearances at the reduced rate and excludes manufacturers or units exceeding specified turnover limits. Value is as statutorily defined.

Excise exemption for aerated waters reduces duty on initial clearances subject to value-based eligibility and compliance.
Exemption for aerated waters cleared for home consumption in the stated financial year is granted subject to aggregate value caps: full exemption for certain non-common-trademark initial clearances and partial exemption for common trade mark clearances, with similar but adjusted concessions for immediately following clearances. Manufacturer- and factory-level exclusions apply where prior-year clearances exceed prescribed thresholds; new or late-starting manufacturers may obtain the exemption on filing a declaration and remaining within the thresholds. Definitions limit scope and valuation follows the statutory provision.

Excise exemption for pigments and synthetic organic dyes allows nil-duty first clearances subject to annual aggregate value and eligibility conditions.
Exemption grants nil excise duty on first clearances for home consumption of pigments and synthetic organic dyes within specified tariff sub-headings, subject to an annual aggregate value ceiling and exclusion where a manufacturer's or factory's aggregate clearances of all excisable goods in the preceding year exceeded that ceiling. Manufacturers or factories that did not clear the goods in the preceding year, or began clearing after the specified date, may claim the exemption upon filing a declaration and provided actual annual clearances remain within the ceiling; valuation follows the statutory formula and certain other whole-duty exemptions are excluded from the aggregate calculation.

Excise exemption for pigments and paints manufactured without power, subject to proprietor-linked exclusions and value-based limits.
Exemption from excise duty applies to pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers manufactured in a factory where none of those products is produced with the aid of power. The exemption is inapplicable if the manufacturer, or any partner in a partnership manufacturer, has proprietary interest in another factory using power to produce the same products and where production in that other factory exceeds a specified value; 'value' is determined under the valuation provision of the Central Excises and Salt Act.

Exemption for pigments and synthetic dyes limits excise liability on initial clearances subject to annual value thresholds and eligibility conditions.
Exemption applies to pigments and synthetic organic dyes and their preparations for first clearances for home consumption, reducing excise duty in excess of fifty per cent of the tariff levy, subject to an aggregate value ceiling for combined clearances under this and a related notification in the financial year. Eligibility is limited by prior year manufacturer and factory clearance thresholds; new manufacturers or factories may claim the relief upon filing a declaration and remaining within the prescribed clearance limits. Value is determined per statutory valuation and fully exempt clearances under other notifications are excluded from aggregate computations.

Excise exemption for certain footwear manufactured in small-scale units, subject to workforce or power-use limits.
The notification exempts footwear under the footwear tariff classification from the whole of excise duty, provided the manufacturer operates in one or more factories employing not more than forty-nine workers on any day in the preceding twelve months, or the total equivalent power used in manufacture does not exceed two horsepower; the exemption is time-limited to the terminal date specified in March 1986.

Excise duty exemption caps ad valorem duty on radios, with reduced rates for qualifying small manufacturers under clearance limits.
The notification caps excise duty on radios (including transistor sets) under tariff heading 85.27 at specified ad valorem rates (fifteen per cent for one- or two-band sets; twenty per cent for others) and provides a ten per cent ad valorem reduction of those rates for units meeting capital investment and prior-year clearance value conditions, subject to exclusion where the manufacturer's aggregate clearances of excisable goods exceeded a separate threshold; capital investment is measured at face value when made and "value" follows section 4 of the Central Excises and Salt Act.

Excise exemption for thin PVC films contingent on extrusion production and industrial unit meeting capital investment ceiling.
Exemption from excise duty is provided for Polyvinyl Chloride films below the specified thickness when produced by the extrusion process, by an industrial unit whose capital investment in plant and machinery at initial installation does not exceed the prescribed ceiling, with satisfaction of the investment criterion to be certified by an officer not below the rank of Assistant Collector of Central Excise; the exemption is limited to the period stated in the notification.

Exemption to small-scale units suspended for specified home consumption clearances during late March, narrowing the notification's scope.
An amendment inserts paragraph 6 into the prior notification, providing that the notification shall not apply to clearances of specified goods for home consumption during the period beginning 25th March and ending 31st March 1986, thereby creating a temporal exclusion from the exemption for small scale units.

Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Lokmanya Medical Research Centre, Pune, under section 35(1)(ii) of the Income-tax Act as an "Association" subject to maintaining separate research accounts, furnishing annual returns of research activities by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax, and applying for extension of approval at least three months before expiry.

Research institution approval under income tax research provision requires separate research accounts, annual returns, audited accounts, and timely renewal.
Approval is granted to Sri Aurobindo International Institute of Educational Research as an institution under the Income-tax Act research provision, subject to maintaining a separate account for research sums, 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 for extension three months before expiry; the notification states the institution's name and the effective approval period.

Extension of customs exemption period for lead glass used in manufacture of electrical lamp components continues import relief.
Notification No. 220/86-Cus dated 24-3-1986 amends Notification No. 117/85-Customs by substituting a later expiry date in paragraph 2 to extend the temporary import duty exemption for lead glass tubings and rods imported for use in the manufacture of components for electrical lamps and fluorescent tubes.

Customs exemption period extended for imports used in manufacture of Kruppmann light metal float bridge, prolonging relief.
Amendment to Notification No. 306/85 Customs substitutes the terminal date in paragraph 2 so as to extend the validity of the exemption for steel plates and aluminium alloy extruded hollow profiles imported for manufacture of the Kruppmann light metal float bridge; the change is made under sub section (1) of section 25 of the Customs Act, 1962 on public interest grounds.

Customs exemption extension for cork materials prolongs specified notification expiry, altering previously scheduled deadline.
Amendment extends the operative period of a customs exemption for cork wood and cork waste used in the manufacture of cork products by substituting the original expiry date with a later one, altering paragraph 2 of the earlier notification to prolong the benefit of the specified customs exemption for those materials.

Warehousing station designation: Kolhapur officially declared, enabling customs warehousing operations under statutory exercise of powers.
Kolhapur in District Kolhapur, Maharashtra, is declared a warehousing station by the Central Board of Excise and Customs under the powers conferred by section 9 of the Customs Act, 1962, providing the statutory basis for customs warehousing operations at that location.

Approval under section 35(1)(ii) grants college research status subject to separate accounts, reporting, audited submissions, and extension rules.
Approval of Ramakrishna Mission Vivekananda College, Mylapore, Madras as a research college under section 35(1)(ii) is subject to maintaining separate research accounts, filing annual returns of scientific research activities by 30th April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30th June, and applying to the Central Board of Direct Taxes for extension of approval at least three months before expiry.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns and audited accounts.
Approval under section 35(1)(iii) is granted to the Indian Institute of Management, Bangalore for the period 9-10-1985 to 31-3-1987, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying to the tax board three months before expiry for extension.

Approval under section 35(1)(iii): research institution must maintain separate research accounts and file annual audited returns.
Approval is granted to the Indian Council for Research on International Economic Relations, New Delhi, under the research-related provision of the Income-tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension three months before expiry.

Customs exemption extension for edible oils donated as gifts extends notification period under Customs Act provision.
The Central Government amends paragraph 2 of Notification No. 230/82-Customs to substitute the previously specified expiry date with a later date, thereby extending the customs exemption for edible oils donated as gifts under the miscellaneous exemption notifications framework.

Extension of customs exemption: fogging machines notification extended for one year under section 25(1) of the Customs Act.
Amendment extends the term of a customs exemption for fogging machines by substituting the expiry date in paragraph 2 of Notification No. 319 Customs (dated 16 October 1985), effected under section 25(1) of the Customs Act, 1962, on grounds of public interest; the change is limited to replacing the specified expiry date.