Appointment of vigilance officers as Central Excise Officers confers nationwide exercise of powers equivalent to specified Central Excise ranks.
The notification appoints specified officers of the Directorate of Vigilance, Customs and Central Excise as Central Excise Officers and, by equating each vigilance post to a corresponding Central Excise rank, authorises those officers to exercise throughout India the same powers as officers of the Central Excise of the specified rank.

Income-tax Appellate Tribunal rules require legible, certified, indexed paper books; additional evidence filed separately with permission.
Paper books must be legibly written, type-written in double space, or printed; xerox copies must be legible. Each paper must be certified as a true copy by the filing party or authorised representative and indexed with relevance, page numbers and the authority before whom filed. Additional evidence must be filed as a separate paper book with an application stating reasons. Supplementary paper books require leave of the Bench. Nonconforming paper or paper books are liable to be ignored.

Amendment under section 4: substitution of the named officer in the earlier government notification, altering designation and name.
Amendment under sub-section (1) of section 4 of the Securities and Exchange Board of India Act, 1992 substitutes the words "Smt. R, Lakshmanan, Additional Secretary" with "Shri C. Achuthan, Joint Secretary and Legal Adviser" in Government of India notification No. S.O. 195(E) published in the Gazette of India (Extraordinary) Part-II Section 3, Sub-section (ii); recorded as S.O. 761(E) dated 7th October, 1993 under F. No. 20(3)SE/92.

Exemption under section 35AC: rural water supply projects specified as eligible projects for tax deduction.
The Central Government, under clause (b) of the Explanation to section 35AC and on the National Committee's recommendation, specifies six rural water supply projects to be undertaken by The Orissa Mining Corporation Ltd as eligible projects and records the estimated cost for those projects in the notification.

Exemption under section 35AC: approval of specific institutions' projects for tax benefit, subject to cost caps and service conditions.
Exemption under section 35AC approves named institutions and specific projects as eligible for tax-deductible expenditure with prescribed maximum approved costs. Several project approvals carry service conditions requiring a portion of patients to receive free treatment, another portion to be charged at cost, and an income tested cap for low income patients; the notification also specifies differing effective periods for listed projects in relation to assessment years.

Exemption under section 35AC: rural development project for Hind Lamps Limited recognised, subject to account rendering and completion certification.
Notification specifies M/s. Hind Lamps Limited's "Rural Development Scheme in Shikohabad, Distt. Firozabad (U.P.)" as an eligible project for exemption under Section 35AC, records the estimated project cost, and makes the specification effective for two years (assessment years 1994-95 and 1995-96) subject to the company rendering an account to the National Committee and certifying completion of the project.

Tax deduction eligibility under Section 35AC extended to cover specified rural school and drinking-water projects for additional assessment years.
Amendment to the notification under the explanation to Section 35AC extends qualifying period to assessment years 1993-94 through 1995-96 and adds an annexure designating specific rural projects: construction of school buildings in 21 named villages and construction of borewells and drinking-water works in 28 named villages as qualifying activities for the purposes of the notification.

Tax deduction under Section 35AC: amended notification sets differing multi-year validity for specified projects across assessment years.
The substituted provision fixes differential validity periods for listed projects: two-year validity for certain serial-numbered projects in relation to two consecutive assessment years; three-year validity for another set of serial-numbered projects in relation to three consecutive assessment years; and a separate three-year validity for two further serial-numbered projects in relation to a later sequence of three assessment years.

Customs amendment expands the prescribed period in a notification by replacing one month with three months.
Under the sub-section (1) of section 25 of the Customs Act, 1962, condition (2) of Notification No. 271/84-Customs is amended by substituting the words 'one month' with 'three months', thereby extending the prescribed period in that condition without altering other terms or the issuing authority.

Sight-saving equipment exemption expanded to include Excimer Laser, changing customs import classification and entitlement to notification relief.
The notification inserts a new entry, numbered 38, into the Table of Notification No. 144/88 Customs to add Excimer Laser to the list of sight saving equipments eligible for exemption. The amendment is made under the powers of sub section (1) of section 25 of the Customs Act, 1962, and is stated to be in the public interest.

Rescission of notification under Central Excises Act withdraws prior exemption for electric generating sets using public interest power.
The Central Government, invoking its power under the Central Excises and Salt Act, rescinded Notification No. 168/90-Central Excises, thereby withdrawing the miscellaneous exemption previously granted to electric generating sets by issuing Notification No. 96/93-C.E.

Excise notification amendment adjusts tariff tables, inserting motor and generator entries and deleting an existing table item.
The Government, exercising its statutory executive power, amends prior excise notifications by inserting a new table entry for chapters 85.01 and 85.02 covering "All goods" into the table of notification No. 51/93 after S. No. 20, and by omitting S. No. 5 and its entries from the table annexed to notification No. 52/93, thereby altering tariff schedule coverage for electric motors and generators.

Exchange rate determination for export goods: government prescribes conversion rates under customs law for specified currencies.
The Central Government fixes the rate of exchange for conversion of each specified foreign currency into Indian currency for purposes relating to export goods, superseding an earlier notification, and directs that the rates set out in Schedules I and II shall apply with effect from the stated operative date.

Exchange rate determination sets official conversion rates for foreign currencies to compute stamp duty and customs valuation.
The Central Government prescribes official rates of exchange for specified foreign currencies to be used in conversion into Indian rupees for calculating stamp duty under the Indian Stamp Act and for application of section 14 of the Customs Act in respect of imported goods, effective from the stated commencement date; the annexed Schedules I and II fix conversion rates per unit or per 100 units for listed currencies and operate as the authoritative figures for statutory conversion.

Collector of Customs appeals jurisdiction expanded to include Preventive Collectorate Imphal, altering the territorial appellate mapping.
The Central Government amends Notification No. 57/92 Customs (N.T.) by inserting, against serial number 9 in the Table and after the words "State of Meghalaya," the entry "Preventive Collectorate, Imphal (in the State of Manipur)," effectuated under the powers conferred by sub section (1) of section 4 of the Customs Act, 1962, thereby including that Preventive Collectorate within the notification's territorial listing for Collector of Customs (Appeals) jurisdiction.

Appointment of Principal Collectors: adds Collector of Customs (Preventive) Imphal to the list under amended notification.
The Central Government amends Notification No. 56/92-Customs (N.T.) by inserting, in the Table against serial number 4, column (2) immediately after item seven, a new entry establishing Collector of Customs (Preventive) Imphal as the added designation under the list of principal collectors by Notification No. 47/93-Cus. (N.T.).

Appointment of Customs Officers: adds preventive customs posts for specified northeastern states under Collector (Preventive) Imphal.
Amendment under section 4(1) of the Customs Act inserts a new serial entry designating the States of Meghalaya, Assam, Arunachal Pradesh, Nagaland, Manipur, Mizoram and Tripura and establishes the Collector of Customs (Preventive), Imphal as the principal officer. It specifies that Deputy Collectors of Customs and Assistant Collectors of Customs shall work under the control of the Collector of Customs (Preventive), Imphal, thereby fixing supervisory and reporting arrangements for preventive customs in those States.

Exchange rate amendment updates customs schedule entries, changing notified currency rates and governing import valuation compliance.
The Central Government amends Notification No. 43/93-Cus. (N.T.) by substituting Schedule I entries for serial Nos. 1 and 13, replacing those entries with new notified rates for the Austrian Shilling and the Swiss Franc; the revised rates are effective from 22nd September, 1993 and serve as the authoritative exchange rates for customs valuation and related regulatory purposes.

Exchange rate amendment updates Swiss Franc conversion rate under Indian Stamp and Customs enactments, taking effect late September.
Amendment substitutes Schedule I serial No. 13 to set the Swiss Franc rate at 22.46, effective from 22nd September, 1993, under the Central Government's authority derived from sub-section (2) of section 20 of the Indian Stamp Act, 1899 and sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962, thereby amending Notification No. 42/93-Cus. (N.T.).

Public offering threshold reduced, permitting conditional relaxations for government companies with prior central approval and instructions.
Amendment to rule 19(2)(b) of the Securities Contracts (Regulation) Rules replaces the sixty per cent public offering benchmark with a twenty-five per cent threshold, allows a recognised stock exchange to relax that requirement for a Government Company with prior Central Government approval and subject to governmental instructions, and amends the Explanation to state that the identified element "shall not form part of the twenty-five per cent, of the securities to be offered to the public."