Appointment of Customs port expands authorized unloading location for timber and wood products under Customs Act provisions.
Appointment of a Customs port is effected under clause (a) of section 7 of the Customs Act, 1962, designating Port Blair as an authorised Customs port for the unloading of timber and wood based products, thereby permitting import-handling activities for those commodities at that location under the statutory customs framework.

Notification under section 80G recognizes a temple as historic, permitting donors to claim tax deductions.
The Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies Mujungavu Sree Parthasarati Krishna Deva Temple, Kasaragod (Kerala) as of historic and archaeological importance for the purposes of that clause, thereby recognising the temple for the statutory scheme governing donor tax deduction considerations.

Exemption for display goods: marbles, granites and other stones exempted when cleared for fairs and exhibitions.
The Central Government amended the schedule to an existing tariff notification, inserting a new scheduled entry that exempts Marbles, Granites and other Stones when cleared specifically for display at fairs and exhibitions, enacted under powers conferred by the Central Excise Rules and implemented by notification-based schedule insertion.

Appointment of Land Customs Station: roads linking Tikonia with Sati and Prithvipur designated as land customs crossings.
Amendment designates, by substituting the Serial No. 21 entry in the earlier notification under clauses (b) and (c) of section 7 of the Customs Act, the road connecting Tikonia (India) with Sati (Kailali) (Nepal) and the road connecting Tikonia (India) with Prithvipur (Nepal) as specified land customs station crossings for customs administration.

Customs exemption added for Mama Snacks (Corn Puff), extending existing import relief to Nepal-manufactured goods under the notification.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 132-Customs by inserting a new serial entry in the Schedule to extend the notification's exemption coverage to the specified commodity "Mama Snacks (Corn Puff)" manufactured in Nepal, thereby bringing that item within the scope of the existing miscellaneous exemption framework.

Tariff classification amendment expands exempted tariff headings for jute twist, yarn and thread under Central Excise rules.
The Central Government amends Notification No. 56/72-Central Excises by substituting the figures and word "53 or 56" in the opening portion with "53, 56, 57 or 63", thereby changing the tariff headings referenced in the miscellaneous exemptions applicable to jute twist, yarn, thread and related items under the Central Excise Rules, 1944.

Exemption for jute fibre: in-factory consumption for manufacture of jute products exempted from central excise duty.
Jute fibre falling within the relevant tariff classification and consumed within the factory where it is produced for the manufacture of jute products is exempted from the whole excise duty leviable under the central excise statute, by a notification issued under the delegated rule-making power of the Central Government.

Tariff exemption for polyester yarn used in belt manufacture, conditional on undertaking, recordkeeping and duty recovery on breach.
Exemption applies to polyester filament yarn of 1000 deniers and above imported for manufacture of belting, relieving import duty in excess of the amount computed at the specified ad valorem rate, subject to an undertaking that the goods will be used for that purpose, maintenance of accounts as directed by the Assistant Collector of Customs, production of certified account extracts within three months or permitted extension, and payment on demand of the duty differential if use or recordkeeping requirements are not met.

Customs exemption amendment removes scheduled entry for specified goods under Customs Act, altering prior notification exemptions.
The Central Government, invoking its statutory power under the Customs Act and acting in the public interest, amends Notification No. 464-Customs (dated 18 November 1986) by omitting Serial No. 6 and the related entry in the Schedule, thereby removing the previously listed exemption or provision for the specified goods referenced in that Schedule.

Tax exemption recognition under clause (v) of section 10(23C) notified for Anandashram Trust for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Anandashram Trust, Kanhangad (Kerala) as being recognized for the purposes of that clause for the stated assessment years, identifying the trust by name and locality and citing the notification number and date.

Approval under section 35(1)(iii) grants institutional research recognition subject to annual accounts, returns and renewal conditions.
Sri Sarda College of Education, Salem is approved as an Institution for purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 18-5-1985 to 31-3-1988, subject to maintaining separate research accounts, furnishing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax, and applying for extension to the Central Board of Direct Taxes at least three months before expiry.

Approval under section 35(1)(ii): tax-exempt status subject to separate accounts, annual returns, audited accounts and renewal application.
The Centre for Scientific Research, Kottakuppam, was approved under section 35(1)(ii) as an Association subject to conditions: maintain separate accounts for research funds; file annual research activity returns to the prescribed authority by 30 April; submit audited accounts, income and expenditure statements, and a balance sheet with a copy to the Commissioner by 30 June; and apply for extension to the tax board at least three months before approval expiry.

Customs exemption for exported coffee limits duty liability by exempting amounts above a fixed per unit threshold.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts coffee under heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975, when exported, from so much of the duty leviable thereon under that Schedule as is in excess of a specified per quintal threshold, and supersedes Notification No. 451/86 Customs dated 21 October 1986.

Excise exemption for rubberised textile fabrics conditioned on weight limit and predominance of rubber in composition.
The Central Government exempts rubberised textile fabrics falling under the Central Excise Tariff from all excise duties under the Central Excises and Salt Act and the Additional Duties of Excise Act, subject to eligibility limited to fabrics meeting specified maximum surface weight and where rubber predominates by weight, the exemption being issued by statutory notification under the Central Excise Rules and the Additional Duties of Excise Act.

Customs tariff amendment expands exemption coverage to include an additional polyester filament yarn tariff heading.
Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 30/85-Customs by substituting the reference "heading No. 54.02 or 54.06" with "heading No. 54.02, 54.04 or 54.06," thereby bringing goods classifiable under the added heading into the scope of the exemption for polyester filament yarn above 750 deniers.

Extension of customs law to continental shelf and exclusive economic zone brings those maritime areas under customs regulatory and tariff regimes.
The Central Government, under specified clauses of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, extends the Customs Act, 1962 and the Customs Tariff Act, 1975 to areas of the Continental Shelf and the Exclusive Economic Zone designated by Government notification, thereby subjecting those maritime areas to the customs regulatory and tariff regimes effective from the date specified in the notification.

Extension of customs law to maritime zones brings the continental shelf and exclusive economic zone under customs regulation.
The Central Government, invoking powers under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, extends the Customs Act, 1962 and the Customs Tariff Act, 1975 to designated areas of the Continental Shelf and the Exclusive Economic Zone, thereby subjecting those maritime zones to customs regulatory and enforcement provisions by formal notification.

Tax exemption under section 10(23C)(v) notified for Shri Thakurji Laxmi Nath Ji Trust for specified years.
The Central Government notifies Shri Thakurji Laxmi Nath Ji Trust, Jhunjhunu under the Income tax Act clause empowering clause (v) of sub section (23C) of section 10, thereby recognising the trust for the purposes of that tax exemption provision for the specified assessment years.

Notification under 10(23C)(v) confirms temple recognition for tax-exemption under the Income-tax Act.
Notifies Karkala Sri Mariamma Temple, Karkala, as recognised under section 10(23C)(v) of the Income-tax Act for tax-exemption purposes for the specified assessment year by formal government notification designating the temple eligible under clause (v) of sub section (23C).

Notification under section 10(23C)(iv) recognizes a sports welfare fund for income tax exemption for specified assessment years.
The Central Government notifies under section 10(23C)(iv) that the National Welfare Fund for Sports Persons, New Delhi is recognised for the purposes of clause (iv) of subsection (23C) of section 10 of the Income tax Act, applying the tax-exemption mechanism to that fund for the assessment years specified in the notification.