Correction of statutory citations updates earlier customs notification references to the correct notification numbers and gazette entries.
Corrigendum amends two published Customs exemption notifications by replacing multiple incorrect citation strings with the correct notification numbers and Gazette entries, identifying specific line references in each notification and substituting the corrected citation text to standardize statutory references in the published notifications.

Customs classification renumbering: existing exemption notifications' references deemed substituted upon tariff amendment commencement.
For every occurrence of a Chapter, heading or sub heading reference in notifications issued under the Customs Tariff Act and in force at the commencement of the Customs Tariff (Amendment) Ordinance, 2003, the corresponding reference in the First Schedule as amended by that Ordinance shall be deemed to have been substituted; these substitutions are technical renumberings that do not alter the substantive content of existing exemption notifications and take effect on the Ordinance's commencement date.

Customs classification update: references in existing exemption notifications deemed substituted to amended tariff numbering upon commencement.
The notification deems every reference to a Chapter, Heading or Sub heading in existing exemption notifications to be substituted by the corresponding Chapter, Heading and Sub heading as amended by the Customs Tariff (Amendment) Ordinance, 2003; this substitution operates from the Ordinance's commencement date and reflects technical renumbering without substantive change.

Customs tariff classification update - references in existing notifications deemed substituted, effective on ordinance commencement immediately.
All references in notifications in force to Chapters, headings or sub-headings of the First Schedule are deemed substituted by the corresponding references as amended by the Customs Tariff (Amendment) Ordinance, 2003; this substitution is technical and non substantive and does not affect things done or omitted before the substitution. The notification is effective from the date of commencement of the Ordinance.

Customs classification update: exemption notifications to reference amended tariff headings upon commencement as technical substitutions.
All existing exemption notifications under section 25(1) of the Customs Act are to be read as referring to the Chapter, heading or sub heading numbers in the First Schedule to the Customs Tariff Act as amended by the Customs Tariff (Amendment) Ordinance, 2003; such substitutions take effect on commencement and are technical, non substantive changes to classification numbering.

Customs classification reference update: existing regulations' chapter and heading citations are aligned to amended tariff numbering.
Amendment regulations deem references to Chapters, headings and sub headings in all existing customs regulations to be substituted by the corresponding amended references in the First Schedule to the Customs Tariff Act as effected by the tariff amendment ordinance, with the changes limited to alignment of numbering and classification references and not altering substantive regulatory requirements; the regulations take effect on the commencement date of the tariff amendment ordinance.

Tariff classification renumbering: statutory references substituted to reflect the Customs Tariff Amendment, preserving existing rule substance.
Upon commencement of the Customs Tariff Amendment Ordinance, 2003, every reference in rules made under the Customs Tariff Act to Chapters, headings or sub headings of the First Schedule shall be deemed substituted by the corresponding amended Chapter, heading and sub heading numbers in the Ordinance; the changes are technical renumbering only and do not affect substantive rule content or prior actions.

Designation of Central Excise Commissioner as Customs Officer clarifies jurisdiction for specified airport and container areas.
The notification substitutes clause (aa) to designate the Commissioner of Central Excise as Commissioner of Customs within their respective jurisdiction under the Central Excise Rules, with the modification that jurisdiction over the airport, inland container depot, container freight station and air cargo complex at Hyderabad, when notified under the Customs Act, shall be exercised by the Commissioner of Central Excise Hyderabad-II.

Prohibition on speculative contracts: restricts forward and ready forward deals, permitting limited ready forward in government securities under account and settlement rules.
Reserve Bank of India prohibits contracts in Government, gold-related and money-market securities other than spot delivery or exchange permitted contracts, and bans ready forward contracts in bonds, debentures and other debt securities, while permitting ready forward transactions only in Government securities for specified entities holding Subsidiary General Ledger, Constituent Subsidiary General Ledger or Gilt accounts. Permitted ready forward contracts must be settled through Public Debt Office ledger accounts under RBI-specified terms; certain intra-account and self-account transactions between specified account types are expressly barred, and outstanding contracts continue until contractual termination.

Charitable exemption recognition grants tax-exempt status to temple subject to operational, investment, accounting and dissolution conditions
The temple is notified for tax-exempt recognition for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments and deposits are limited to permitted forms with an exception for voluntary contributions maintained as jewellery or furniture; business income is excluded unless incidental and separately accounted; regular filing of returns is required; and on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.

Tax exemption for rehabilitation projects extended, specifying eligible scheme for provision of artificial limbs and related aids.
Specification under section 35AC extends tax-exempt eligibility to Bhagwan Mahaveer Viklang Sahayata Samiti's Jaipur rehabilitation scheme providing artificial limbs, aids, medicines, special shoes, financial assistance and self-employment support, following a National Committee recommendation; the scheme is specified for a further three-year period commencing assessment year 2003-2004.

Tax exemption under section 35AC: specified homeless shelter project gains extended eligibility and increased approved project cost.
Central Government specifies the Mother Krishnabai Rural Development Trust scheme for deduction under section 35AC, covering construction of homeless shelters, wells, a laboratory and welfare assistance in Kasargod District and other areas, and amends the earlier notification on the National Committee's recommendation to increase the maximum approved project cost eligible for deduction by substituting the prior cost entry in the notification table.

Exemption under section 35AC: eligible primary health project retained and approved cost increased by government notification.
Central Government specifies the Primary Health Project by Dalmia Bharat Seva Trust as an eligible project under section 35AC and, on the National Committee's recommendation that the project is properly executed and will extend beyond six years, amends the earlier notification to substitute the previously stated maximum allowable project cost in the Table with a higher approved amount for deduction purposes.

Section 35AC extension: hospital construction and maintenance project specified as eligible for an additional three-year period.
The Central Government specifies the Construction of Doctors' Quarters, Physiotherapy Centre, equipment and maintenance of Revabai General Hospital by Shree Sardhav Gram Vikas Mandal as an eligible project or scheme under section 35AC for a further period of three years commencing from the assessment year 2003-2004, following the National Committee's recommendation that the project is being executed properly; the specification notes the executing body, scope of works and the estimated project cost.

Exemption under section 35AC expanded to cover a substantially enlarged vocational training scheme and increased eligible project cost.
The Central Government specifies and amends the approved Sterlite Foundation scheme for setting up and running vocational training centres, substituting the project description to reflect a substantial expansion in the number of centres and revising the approved estimated project cost inclusive of a corpus fund; the notification also substitutes the table entry for the maximum amount of cost to be allowed as a deduction to equal the revised estimated cost plus the corpus fund.

Exemption under section 35AC: notification increases corpus fund limit for charitable vocational school for hearing impaired children.
The Central Government specifies the vocational training and rehabilitation school for hearing-impaired children at Adipur, Kutch, run by Mata Lachmi Rotary Charitable Society as an eligible project under section 35AC and amends the earlier notification to substitute the corpus fund amount in the Table with a corpus fund of Rs. 24.28 lakhs as the maximum cost allowable for deduction, following the National Committee's recommendation and without changing the overall approved cost.

Approval under section 35AC: specified institutions' project costs eligible for deduction across designated assessment years.
Approval under section 35AC lists specific non-profit institutions, specifies eligible projects or schemes (such as corpus funds, educational and health facilities, microloan projects, integrated development and animal welfare), and sets the maximum project cost allowable as a deduction. The notification links each approved project to particular assessment years, creating time-limited deduction eligibility and capped deductible amounts for contributions to those projects.

Customs amendment adds reinforcement materials and footwear components to tariff entry, altering applicable duty treatment.
The Central Government amends Notification No.21/2002 Customs under Section 25(1) of the Customs Act, 1962 by inserting entries (l)-(r) in the Table against Sr.No.167A, column (3), thereby adding lining, interlining and reinforcement materials; insoles and mid soles; shanks and welts; top caps, toe puffs and counters or thermoplastic sheets; synthetic or polymeric foam; packaging boxes for unit packing; and ribs to that tariff description.

EPCG export obligation rules modified: taken-over sick units get extended compliance period; set-off permitted; no further extensions.
Amendments to the EPCG scheme allow a unit that takes over a sick unit to fulfil the original license's export obligation within twelve years from the license issue date and permit set off of a year's export obligation by excess exports of preceding years; licenses with an overall export obligation period of twelve years shall not be eligible for further extension.

Customs drawback compliance exemptions permit Commissioners to excuse failures caused by circumstances beyond exporters' control after recorded reasons.
A proviso added to rule 4(a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 permits the Commissioner of Customs to exempt an exporter or authorised agent from compliance where failure occurred for reasons beyond their control. The Commissioner must consider any representation made by the exporter or agent and record reasons for granting the exemption. The amendment came into force upon publication in the Official Gazette on 21 January 2003.