Excise exemption for button cells caps duty at an ad valorem threshold, reducing the effective excise burden under notification.
The Central Government, invoking statutory power under the Central Excises and Salt Act, exempts button cells in Chapter 85 from so much of the excise duty as exceeds the amount calculated at the rate of 15 per cent ad valorem, thereby capping the effective duty payable on those goods by notification in the public interest.

Form amendments to excise records require new fields for seized goods, dispute period, duty, refund, fine and penalty.
Amendments to Appendix I of the Central Excise Rules, 1944 add to Forms EA-1, EA-2, EA-3, EA-4, EA-5 and EA-8 a required composite entry listing: Description and classification of goods; Period of dispute; Amount of duty, if any, demanded for the period; Amount of refund, if any, claimed for the period; Amount of fine imposed; Amount of penalty imposed; and Market value of seized goods.

Charitable donation recognition: temple designated eligible for donation-related tax benefit subject to accounting and use restrictions.
Notification designates Arulthiru Devi Karumari Amman Thirukkoil, Thiruverkadu, Madras, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income tax Act, subject to conditions that the temple will maintain separate books of account for the purpose and that donations received will be utilised exclusively for the renovation of the temple.

Customs notification amendment removes a schedule entry and inserts a new entry, altering the exemption schedule accordingly.
Amendment revises the Schedule of Notification No. 159/88-Customs by omitting Sl. No. 112 and inserting after Sl. No. 283 a new entry as Sl. No. 284 referencing Notification No. 3/89-Customs dated 9th January 1989, effected under powers conferred by the Customs Act and the Finance Act.

Exemption for exhibition imports: customs duty waived subject to authorised certification, bond for re export and identification conditions.
Goods imported for display or use at listed public or government approved events are exempt from customs duty and additional duty if they fall within Schedule I and the importer produces an authorised certificate at clearance, executes a bond to re export within six months (subject to permitted extensions), complies with identification and listing procedures, and does not hire, remove or sell the goods without customs permission; specified small samples, demonstration consumables, low value stand materials and publicity materials are excepted from re export subject to reasonableness limits and other exclusions.

Recognition as public place of worship under section 80G grants tax-deduction status subject to separate accounts and exclusive renovation use.
Central Government notification designates Thalayakkulam Sree Durga Kshetra Temple, Kuzhur, Kerala as a place of public worship of renown for the purposes of section 80G, made under clause (b) of sub section (2), on the condition that the temple maintains separate books of account and that donations received are utilised exclusively for renovation of the temple.

Customs amendment expands exempt items to include tools, accessories and computer-software for light combat aircraft programme.
Notification No. 2/89-Cus (5-1-1989) amends Notification No. 228/88-Customs by inserting "tools, accessories, computer-software" after "spares" in the opening portion and by adding two serial entries in the annexed Table to include additional institutional beneficiaries for machinery, equipment and instruments used in the light combat aircraft programme, effected under sub-section (1) of section 25 of the Customs Act, 1962.

Customs exemption: Ginger Oleoresin added to schedule under Customs Act, extending exemption for imports manufactured in Nepal
The notification amends the Schedule to Notification No. 132 Customs by inserting "Ginger Oleoresin" after "Ginger oil" in Serial No. 37, effectuating that imports of Ginger Oleoresin manufactured in Nepal are encompassed by the existing concessional treatment; the amendment is made under the powers of sub section (1) of section 25 of the Customs Act, 1962 in the public interest.

Warehousing station designation enables export-oriented undertakings in Taluka Mahad under customs regulatory notification.
Taluka Mahad in Raigad District, Maharashtra is declared a warehousing station by customs notification, enabling the setting up of one hundred per cent export-oriented undertakings and conferring site-specific warehousing status under the customs regulatory framework.

Warehousing station designation enables establishment and operation of export-oriented undertakings under the Customs regulatory framework for trade facilitation.
The declaration designates Village Kherdi in Taluka Chiplun, District Ratnagiri, Maharashtra as a warehousing station under the Customs Act to permit establishment and use of the site for export-oriented undertakings within the Customs regulatory framework.

Warehousing station declaration enables a designated locality to operate as a customs warehouse under statutory authority.
Declaration designates Village Balkudra in Taluk Patratu, District Hazaribagh, State of Bihar, as a warehousing station by notification dated 3 1 1989, under the statutory authority of the Central Board of Excise and Customs, creating a non tariff territorial designation enabling the locality to operate within the customs warehousing regime.

Exemption scope for tea under Central Excise expanded as packing-size restriction is removed, broadening application of the tariff exemption.
Amendment to the Central Excise exemption for tea deletes the words restricting the exemption to tea "packed in containers of content exceeding 20 kilograms," removing the size-based condition and broadening the operative scope of the earlier notification.