Excise exemption: specified goods including steam, bleach liquor and coffee husk exempted from whole excise duty under notification.
Notification No. 195/86-C.E. exercises rule 8(1) authority under the Central Excise Rules, 1944 to exempt the goods listed in the annexed Table from the whole of the duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944, specifically identifying steam (Chapter 28), bleach liquor (28.05) and coffee husk and coffee skin (0901.90).

Customs notification amendment updates Development Wing designation to Ministry of Industry for re importation after repairs procedures.
The Central Government, exercising powers under the Customs Act, substitutes in the first proviso of Notification No. 204 Customs the words "(e) Development Wing of the Ministry of Commerce and Industry" with "(e) Development Wing of the Ministry of Industry (Directorate General of Technical Development)", thereby altering the departmental designation referenced in the exemption proviso concerning re importation of articles after repairs.

Approval under section 35(1)(ii) superseded; perpetual status replaced by limited institutional approval until notified expiry.
Perpetual approval previously granted to the Institute of the History of Medicine and Medical Research, New Delhi, under the Income tax Act is superseded by a limited approval in the category of Institution, withdrawing the indefinite grant and substituting a fixed term validity as set out in the notification.

Time-bound approval under section 35(1)(iii): institution must maintain separate research accounts and file annual returns and audited accounts.
Approval previously granted under the earlier income-tax law is converted into a time-bound approval under section 35(1)(iii) of the Income-tax Act, 1961 for the National Council of Applied Economic Research as an Institution, valid to 31-3-1987, and is subject to conditions: maintaining separate research accounts, filing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner, and applying to the Central Board of Direct Taxes three months before expiry for extension.

Research institution approval under section 35(1)(ii) requires separate research accounts and specified annual reporting deadlines.
The Department of Science & Technology approved the Central Power Research Institute, Bangalore as an "Institution" for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, effective 26-12-1985 to 31-3-1988, subject to conditions: maintain separate research accounts; file annual scientific research returns by 30 April; submit audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June; and apply to the tax board for renewal at least three months before expiry.

Approval under section 35D(2)(a): authorized firm cleared to prepare feasibility, project and market survey reports.
The Central Board of Direct Taxes approved M/s. Core Consultants Pvt. Ltd. under section 35D(2)(a) to prepare feasibility and project reports, conduct market and other surveys, and provide engineering services. This approval, notified by S.O.1952 dated 11-3-1986, is effective for a period of three years commencing 11-2-1986 and is recorded under file reference No. 6615/F. No. 203/60/86-ITA. II.

Exemption for gold strips, wires, sheets, plates and foils used in jewellery manufacture removed from central excise liability.
Amendment adds an exemption in the notification schedule for strips, wires, sheets, plates and foils of gold when used in the manufacture of articles of jewellery and parts thereof, effectuated under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Excise duty exemption: specified tariff items liable only to reduced rates, subject to manufacture-from tea or coffee condition.
Notification limits excise duty on listed tariff subheadings in Chapters 9 and 21 by exempting duty in excess of amounts calculated at specified reduced rates; the Table prescribes the reduced rate for each subheading and imposes conditions for certain entries that the goods be manufactured from designated tea or coffee inputs on which excise has already been paid.

Section 35(1)(ii) approval: Institution granted research tax approval subject to separate accounts, annual returns, and audit filing.
Approval is granted to The Spastics Society of India as an institution under section 35(1)(ii) for the period 1-7-1985 to 30-6-1986, subject to maintaining a separate account for research receipts, 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 at least three months before approval expiry.

Warehousing station designation under Customs Act declared for Loni Kalbhor; facilitates customs-regulated storage and control.
Declaration under section 9 of the Customs Act designates Loni Kalbhor in Pune District as a warehousing station by Central Board notification, identifying the location for customs warehousing and subjecting it to customs regulatory control for storage of dutiable goods.

Warehousing station designation under section 9 enables customs warehousing recognition and regulatory status for Pithampur.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, designates Pithampur in Dhar District, Madhya Pradesh, as a warehousing station, conferring the legal status necessary for customs warehousing operations and related administrative application of customs warehousing rules.

Customs notification amendment removes a specified exemption entry for warehousing stations, changing the scope of tariff exemptions.
Under statutory power conferred by the Customs Act, the Central Board of Excise and Customs amends Notification No. 51/85-Customs by omitting item (viii) and its corresponding entry, thereby withdrawing that specific exemption provision relating to warehousing stations from the earlier notification and altering the scope of tariff exemptions applicable to warehousing stations.

Duty basis for sodium hydroxide clarified: duty assessed on the weight of sodium hydroxide excluding aqueous medium.
The Central Government amends the Table against Sl. No. 13A in Notification No. 136/86 Customs to provide that the effective rate of duty for the listed item shall be computed on the basis of the weight of the sodium hydroxide contained in an aqueous solution, excluding the weight of the aqueous medium.

Tariff classification amendments narrow exemption scope by adding Chapter 90 and heading specific qualifiers to notification entries.
Amendment revises an exemption notification by substituting an explicit reference to the First Schedule to the Customs Tariff Act, 1975 and by adding chapter and heading specific qualifiers in the Table so that specified entries apply only to goods falling within Chapter 90 or under particular headings of Chapter 90.

Customs tariff amendments alter five exemption notifications, revising classification, rates, and specified chemical exemptions.
Targeted amendments modify five customs exemption notifications by substituting tariff headings and classification references, replacing an ad valorem table entry with "70% ad valorem," and inserting Formic acid and Dodecyl Benzene into an exemption table. The amendment also defines "Dodecyl Benzene" as "branched chain Alkylate Benzene" (hard alkylates) excluding linear Alkyl Benzene (LAB).

Exemption threshold for bleached cotton fabrics: monthly clearances above 4.5 lakh square metres affect the notification's proviso.
The notification amends Notification No. 130/82 by substituting a proviso sub clause to prescribe that if the quantity of bleached cotton fabrics cleared for home consumption in any calendar month by or on behalf of a manufacturer from one or more factories, or from any factory by or on behalf of one or more manufacturers, exceeds four and a half lakh square metres, the proviso's operation is affected.

Scope of customs exemption expanded to all goods in Chapter 39 by substitution in earlier notification.
Amendment substitutes the descriptive scope of a customs exemption notification so it applies to all goods within Chapter 39. The Central Government, invoking its statutory power under the Customs Act, 1962 to act in the public interest, amends Notification No. 150/86 Customs by replacing the phrase referencing "Heading Nos. 39.01 to 39.14" with the broader phrase "falling within Chapter 39."

Customs amendment removing a specified schedule entry, enacted under delegated powers and provisional tax authority.
Amendment to a customs exemption notification removes Sl. No. 190 and its entry from the Schedule to Notification No. 188/86-Customs (1 March 1986). The Central Government exercises its powers under the Customs Act and provisions of the Finance Bill, as given force by the Provisional Collection of Taxes Act, citing public interest to effect this change by Notification No. 202/86-Cus dated 4 March 1986.

Rescission of exemption notification under Central Excise Rules withdraws prior exemption and restores standard tariff application.
The Central Government has rescinded an earlier government notification granting miscellaneous exemptions, withdrawing that exemption and restoring the standard Central Excise tariff regime applicable to the affected goods.

Central Excise notification amendment removes a specified table entry, modifying exemption coverage under tariff rules.
Under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 79/86 Central Excises dated 10 February 1986 by omitting S. No. 24 and the entries relating thereto from the Table to that notification, thereby removing the specified entry from the exemption/tariff schedule.