Approval under Section 35(1)(ii) enables research-donation tax deductions subject to accounting and audit conditions.
Approval under Section 35(1)(ii) is granted to M/s Marathwada Medical and Research Institute, Aurangabad as a University/College or institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for research to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date or within 90 days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditure was for scientific research.

Import classification updated: chloroform free for import; trichloroethane subject to restricted licensing under chapter note.
Amendment to Schedule I of the ITC (HS) classifies chloroform (trichloromethane) as free for import and trichloroethane as restricted; imports of trichloroethane are permitted only in accordance with the Chapter's Licensing Note No. 1, altering procedural entry conditions for these items under the foreign trade policy framework.

Adjudication authority appointment under Customs Act empowers designated Commissioners to adjudicate specified show cause notices in import matters.
The Central Board of Excise and Customs, invoking section 4(1) of the Customs Act, appoints the Commissioner of Customs (Imports), Indira Gandhi International Air Cargo, New Delhi to act as specified Commissioners of Customs at Tughlakabad and Mumbai for the purpose of adjudicating matters arising from the show cause notice dated 28th October, 2005 concerning M/s Aryan Electronics, M/s S.T. Enterprises and others, thereby conferring adjudicatory authority over that SCN.

Adjudicating authority appointment assigns a Commissioner to hear show cause proceedings arising from a DRI investigation.
Pursuant to section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Mumbai to act as Commissioner of Customs, Mumbai Sea Port for adjudication of matters arising from a show cause notice issued by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit concerning M/s Spectrum Fabrics and others; the notification transfers adjudicatory jurisdiction to the appointed Commissioner for the referenced investigation file.

Appointment of special adjudicator empowers a customs commissioner to adjudicate a DRI show cause notice in specified import matters.
Delegates adjudicatory authority to the Commissioner of Customs (Imports), Jawahar Custom House, Nhava Sheva, to act as Commissioner of Customs (Imports), Ballard Estate and Air Cargo Complex, for the limited purpose of adjudicating matters arising from a DRI show-cause notice concerning M/s Karan Enterprises and others, as recorded for administrative reference.

Customs facility designation: Ajivali Village authorised for unloading imported goods and loading export consignments under notification.
The Central Board of Excise and Customs amends the schedule to Notification No. 12/1997 Customs (N.T.) by inserting item (xi) to designate Ajivali Village, Panvel taluka, District Raigad, as a notified location, authorising the unloading of imported goods and the loading of export goods at that site under the board's powers conferred by section 7 of the Customs Act, 1962.

Tariff value fixation amended under Customs Act section 14(2) replacing the tariff value table for specified imported commodities.
Amends Notification No.36/2001-Cus (N.T.) by substituting the Table of tariff values under the exercise of powers conferred by sub-section (2) of Section 14 of the Customs Act, 1962; the replacement Table lists US$ per metric tonne tariff values for specified goods including crude palm oil, RBD palm oil, other palm oils, crude palmolein, RBD palmolein, other palmoleins, crude soybean oil and brass scrap, with parenthetical notes indicating where values remain unchanged.

State Trading Enterprises permitted to issue No Objection certificates; licence-holders and STEs must comply with quarterly and half yearly reporting.
The amendment authorises State Trading Enterprises to issue No Objection Certificates for imports by advance licence holders, subject to reporting: licence holders must file quarterly returns of imports effected against such NOCs to the STE, and STEs must submit half yearly import figures to the concerned administrative department with a copy to the Department of Commerce for monitoring.

Anti-dumping duty extension on primary R6 AA batteries maintained pending review, via amendment to the notification.
Extension of anti-dumping duty on primary pencil cells and primary batteries of R6 (AA) size, excluding rechargeable batteries, originating in or exported from the People's Republic of China. The Central Government amended the principal notification to insert provision that the anti-dumping duty shall remain in force up to the 5th February, 2007, maintaining existing payment and currency terms pending completion of review investigations under the anti-dumping rules.

Advance licence availability extended to free of cost inputs, using notional valuation for value addition; option exists if all inputs free.
Advance Licence eligibility is extended to cases where some or all inputs are supplied free of cost; for value addition calculations the notional value of free of cost inputs along with other duty free inputs must be taken into account, and if all inputs are free the exporter may elect the alternate provision applicable to fully free input situations.

Upper Limit on Drawback: cap on drawback and tightened procedures for rebate claims and export realisation verification.
The amendment inserts rule 8A capping drawback so it does not exceed one third of the export product's market price; prohibits separate rebate claims under the Central Excise Rules, 2002 for duties on containers, packing and materials used in manufacture when drawback is claimed; and revises rule 16A(2) to require the Assistant Commissioner of Customs or Deputy Commissioner of Customs to act if the exporter fails to produce evidence of realisation within the FEMA-prescribed period or any Reserve Bank extension, including a clarified reference to the thirty day administrative period.

Tariff value substitution fixes administrative import valuation rates for specified edible oils and brass scrap under Customs authority.
Amends the existing Customs notification under sub section (2) of Section 14 of the Customs Act, 1962 by substituting the Table that fixes Tariff value entries in US dollars per metric tonne for specified goods. The new Table lists edible oils (including crude palm oil, RBD palm oil, palmolein variants, and crude soyabean oil) and brass scrap (all grades) as affected items and records their administrative tariff values for import valuation purposes.

Tax compliance certification now allows contractors to submit attested filed-return copies instead of a no dues certificate before award.
The prior requirement of a No Dues Certificate before awarding a contract is replaced by a contractor certificate that up-to-date VAT returns have been filed, together with copies of those returns submitted to the Department of Trade & Taxes, as an alternative means to establish tax compliance at the pre-award stage.

Section 35 approval: organization must maintain separate research accounts and file audited accounts with auditor certificate.
Approval of M/s Amala Cancer Research Centre Society as a scientific research association is conditioned on maintaining separate accounts for research and, for each approved year, submitting audited Income and Expenditure accounts to the Commissioner/Director (Exemptions) by the return filing due date or within ninety days of the notification, whichever is later, together with an auditor's certificate specifying amounts received for research that permit donor deductions and certifying that the expenditure was for scientific research.

Research association approval under Section 35(1)(ii) requires separate research accounts and audited auditor certification for donor deductions.
Approval is granted to M/s Electrical Research & Development Association, Mumbai as a scientific research association for the specified period, subject to maintaining separate accounts for research; submitting audited Income & Expenditure accounts for approved research to the jurisdictional Commissioner/Director (Exemptions) by the later of the return due date or ninety days from notification; and enclosing an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that reported expenditures were for scientific research.

Section 35(1)(ii) approval for scientific research association requires separate research accounts and auditor certification of eligible receipts and expenditures.
The Baba Jaswant Singh Trust, Ludhiana is approved as a scientific research association under Section 35(1)(ii) read with Rule 6, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and providing an auditor's certificate specifying eligible research receipts and certifying that expenditure was for scientific research.

Customs amendment adds Trombay unloading of coal to the specified entries in the non tariff notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, 1962, amends Notification No. 62/94 (N.T.) by inserting (13) Trombay Unloading of coal after item (12) in the Table at serial number 8, thereby expanding the specified entries in the principal non tariff customs notification.

Provisional assessment of anti dumping duty on imported CFLs ensures security and retrospective liability pending new shipper review.
Provisional assessment is ordered for imports of compact fluorescent lamps (CFL) exported by M/s Osram China Lighting Limited from the People's Republic of China pending a new shipper review; such imports shall be provisionally assessed and may be subject to security or guarantee to cover any deficiency if a definitive anti dumping duty is later imposed, and importers will be liable to pay any anti dumping duty recommended on review and applied retrospectively from the review's initiation.

Anti-dumping exemption: targeted exporters cleared after review; their imports are not subject to duty.
Following a new shipper review that found the export price of vitrified and porcelain tiles produced by M/s Southern Building Materials and Sanitary Co. Ltd. and exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. was above normal value, the Central Government amended the principal anti-dumping notification to provide that no anti-dumping duty shall be imposed on imports of those subject goods produced and exported by the named entities, with effect from the date provisional assessment had been ordered for that exporter-producer combination.

Job work restriction removal: match boxes brought within the general excise notification scope under tariff schedule substitution.
The government, invoking section 5A(1) of the Central Excise Act and related statutes, substitutes the TABLE entry in Notification No. 214/86 C.E. so that column (2) reads "All goods falling under the First Schedule to the Central Excise Tariff Act, 1985", thereby removing the prior restriction excluding match boxes from job work coverage under the notification.