Customs exemption for fluorspar limits payable duty by exempting amounts above a prescribed ad valorem rate.
Exemption for Fluorspar (Customs Tariff heading 25.29) exempts that portion of customs duty specified in the First Schedule which is in excess of 35 per cent ad valorem, effected under sub section (1) of section 25 of the Customs Act, 1962, and operative up to and inclusive of 29 February 1988.

Customs exemption for imported denatured ethyl alcohol requires industrial use certification and conditional undertakings for compliance.
Exemption applies to imported denatured ethyl alcohol (94.68% V/V) for exclusive industrial use, relieving duty in excess of a 35% ad valorem calculation and the entire additional duty under the second Act, subject to: a Deputy Secretary certificate from the Ministry of Industry; an undertaking to use the goods for the specified industrial purpose, maintain and produce certified consumption accounts within three months or allowed extension, and pay duty differentials on default; and evidence acceptable to the Assistant Collector that the alcohol has been denatured to approved standards.

Exemption notification under clause (iv) of section 10 designates The Stock Exchange, Bombay for specified assessment years.
Central Government notifies clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to designate The Stock Exchange, Bombay for the purpose of that clause for the assessment years 1982 83 to 1986 87, identifying the institution as within the scope of the specified tax provision for those years.

Tax exemption notification: recognition of a charitable foundation under income tax provisions enabling exemption for specified assessment years.
The Central Government notifies The C.P. Ramaswami Ayyar Foundation under the income tax exemption provision for charitable institutions, formally recognizing the Foundation within the statutory exemption framework for the specified assessment years and recording the administrative reference for that recognition.

Section 10(23C)(iv) notification: Kishore Bharati recognized as notified institution under Income-tax Act for specified assessment years.
The Central Government notifies Kishore Bharati, Hoshangabad as a notified institution under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1986-87 to 1987-88, exercising the power conferred by clause (iv) of sub-section (23C) of section 10 to confer recognition for the stated assessment years.

Notification under section 10(23C)(iv) recognises a charitable institution for specified assessment years under income tax exemption rules.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies Gurudev Siddha Peeth Ganeshpuri as an institution qualifying under that exemption provision for the assessment years 1984 85 to 1986 87, thereby recognising the institution within the statutory exemption category for the specified period.

Notification under section 10(23C)(iv): Central Government designates Maratha Mandir, Bombay as an exempt institution for assessment year 1988-89.
Central Government issues a notification under section 10(23C)(iv) of the Income tax Act, 1961, designating Maratha Mandir, Bombay as an institution covered by that clause for the stated assessment year, thereby classifying the institution for tax purposes and establishing the temporal scope of the designation.

Income tax exemption under section 10(23C)(v) notified for Maruthamalai Temple for the period specified.
Central Government notification designates Arulmigu Subramania Swamy Thirukkoil (Maruthamalai Temple), Coimbatore, as qualifying for the income tax exemption provision for charitable or religious institutions, specifying the assessment years to which the recognition applies and thereby fixing the temporal scope of the tax-exempt status under the relevant clause of section 10.

Tax exemption recognition under section 10(23C)(v) confirms notified charitable status for Catholic Church, Cambay notification.
Notification accords tax-exempt recognition to Catholic Church, Cambay, Gujarat under 10(23C)(v) of the Income-tax Act, 1961, with the Central Government exercising powers under clause (v) of sub-section (23C) of section 10 to notify the institution for specified assessment years as recorded in S.O.1116 dated 26-2-1987.

Historic-importance notification under income-tax law recognizes two Salem temples for treatment under section 80G benefits.
Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies Sri Kasi Viswanathar Temple and Sri Alagirinathar Temple in Salem District, Tamil Nadu, as being of historic importance for the purposes of that clause, thereby establishing their eligibility for the legal treatment accorded to institutions so designated under the Act.

Section 80G designation recognizes a temple as a place of artistic importance enabling prescribed tax treatment under the Act.
The Central Government, invoking clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, notifies Sri Ramaswamy Temple, Thiruvangad, Tellicherry (Kerala) to be a place of artistic importance for the purposes of that clause, as recorded in Notification S.O.1113.

Tax exemption notification: Charity recognised under income tax provision with exemption applicability for specified assessment years under tax law.
Central Government notification recognises Nemmeli Sri Alavandar Charities, Mamallapuram, Chingleput for the purpose of the income tax exemption clause applicable to specified charitable institutions, authorising exemption treatment limited to the assessment years 1984-85 through 1986-87.

Warehousing station designation enables fully export-oriented undertakings in Village Bollarum under Customs Act notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares Village Bollarum in Medak District, Andhra Pradesh, to be a warehousing station for the purpose of facilitating the establishment of fully export oriented undertakings, thereby enabling the application of warehousing status and associated customs procedures to enterprises set up exclusively for export.

Exemption of film patch prints: specified segments of the film are relieved from excise duty under tariff classification.
The Central Board of Excise and Customs, exercising powers under the Central Excise Rules, exempted specified patch prints of the film "Mahatma" produced by Gandhi Films Foundation, found to be exceptional, from the whole of the duty of excise leviable under the Central Excises and Salt Act, applicable to goods falling under Chapter 37 of the Central Excise Tariff; the order lists the fourteen enumerated patch prints by title.

Auxiliary duty amendment: substitution of a schedule entry under Customs Act powers, updating an exemption notification.
The Central Government, exercising powers under section 25(1) of the Customs Act read with section 49(4) of the Finance Act, substitutes the existing Serial No. 110 and its entry in the Schedule to Notification No. 312/86-Customs with a new Serial No. and entry, thereby amending the Schedule to the cited customs exemption notification concerning auxiliary duty.

Duty exemption for imports under Advance Licence allows customs relief where conditions on certificate, bond, export and use are met.
Exemption from customs and additional duty for goods imported against an Advance Licence or Advance Release Order is allowed where imports are covered by a Duty Exemption Entitlement Certificate, the importer claims the exemption, executes a bond and declaration at clearance, and exports resultant products and mandatory spares as specified within the certificate period or permitted extension; exempt materials must be used only for manufacture of specified resultant products or exported as mandatory spares, subject to port restrictions for certain goods and procedural certificate endorsements for bond discharge.

Section 10(23C)(v) exemption notified for Institute of the Franciscan Missionaries of Mary Society for specified assessment years.
The Central Government notifies the Institute of the Franciscan Missionaries of Mary Society No. 3 under the relevant clause of section 10 of the Income-tax Act, thereby registering the institute for the statute's exemption mechanism. The notification expressly confines its application to the specified assessment years and records the official notification number and file reference as the basis for the executive registration.

Notification under section 10(23C)(v) recognising an institution for income tax exemption purposes.
Notification under section 10(23C)(v) designates Bombay Salesian Society as recognised for the purposes of that clause of the Income tax Act, 1961, with the Central Government specifying the temporal scope of recognition for income tax assessment purposes.

Income tax notification under 10(23C)(v) confirms Sri Swargashram Trust's notified status for specified assessment years.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Swargashram Trust, Rishikesh for the purpose of that clause for the assessment years 1987 88 to 1989 90, thereby placing the Trust within the statutory exemption framework and establishing its notified status under the specified income tax provision.

Notification under section 10(23C)(v) recognizes charitable status for Salam Diocese Society for specified assessment years.
Notifies Salam Diocese Society under 10(23C)(v) of the Income-tax Act, 1961, as a specified institution for purposes of that clause, with the Central Government exercising its powers to recognize the Society's status under the provision for the stated assessment years by Notification S.O.833.