Tariff value fixation updated for specified imported commodities, substituting prescribed tables to guide customs valuation.
The Central Board, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 to fix prescribed tariff values in US dollars for specified imported commodities, including edible oils, brass scrap, poppy seeds, gold and silver (when certain notification entries are availed), and areca nuts, for application in customs valuation and related administration.

Excise duty amendment replaces specified tariff entry's rate with an ad valorem plus capped per litre levy.
Amends the principal Central Excise notification by substituting, for serial number 71 item (ii) in the Table, the existing entry in column (4) with a combined ad valorem and per litre charge for that item, thereby changing the excise levy formulation applicable to the specified tariff entry.

Customs area designation: Kelshi Port approved as loading and unloading place for export goods under Customs Act provisions.
Designation of Kelshi Port as a loading and unloading place for export goods (bauxite ore) is approved and a customs area is notified under Section 8 of the Customs Act, 1962, subject to the provisions of the Act and applicable government circulars and instructions, with specified waterfront and land extents and defined geographical limits to which customs controls shall apply.

Customs port specification updated: Panaji designated for unloading/loading and Revdanda allowed rock phosphate and sulphur shipments.
Amendment to Notification No.62/94-Customs (N.T.) revises the table of specified ports: Panaji Port is designated for unloading of imported goods and loading of export goods or any class of such goods; and Revdanda Port's permitted cargo list is expanded to include Magnesite, Sulphur and Rock Phosphate.

Exchange rate notification: substitution of Danish Kroner and Euro rates changes customs valuation for imports and exports.
Substitutes Schedule-I entries for Danish Kroner and Euro to revise rupee conversion rates used in customs valuation, specifying separate rates for imported goods and for export goods; the revised Schedule-I rates are made effective from the stated date.

Multi Product Special Economic Zone at Jamnagar expanded by 79.73 hectares, updating the SEZ's notified area.
The Central Government notifies inclusion of 79.73 hectares into the Multi Product Special Economic Zone at Jamnagar proposed by M/s Reliance Industries Ltd., bringing the SEZ's total area to 1,289.4422 hectares. The notification, issued under the statutory powers conferred by the Special Economic Zones Act and the SEZ Rules, lists the specific villages, survey numbers and hectare measurements of the parcels being added and references prior notifications and de-notifications affecting the SEZ area.

Appreciation Certificate awarded to specified revenue and enforcement officers for specially distinguished record of service on Republic Day.
The President awards an Appreciation Certificate for a specially distinguished record of service to specified officers of the Department of Revenue, Central Board of Excise & Customs, its field formations and the Directorate of Enforcement on the occasion of Republic Day, enumerating recipients across ranks from Commissioners to field-level officers.

Sukanya Samriddhi Account notified for tax deduction eligibility under Income tax Act provisions upon publication.
The Central Government issues Notification No. 09/2015 specifying the Sukanya Samriddhi Account as an instrument eligible under the deduction clause of the Income tax Act, 1961, and provides that the notification takes effect from its publication in the Official Gazette.

Appointment of Chief Controlling Revenue Authority: Principal Secretary (Revenue) designated to exercise territorial revenue control.
The Lieutenant Governor appoints Sh. S. N. Sahai, Principal Secretary (Revenue) cum Divisional Commissioner, as the Chief Controlling Revenue Authority for the National Capital Territory of Delhi under clause (d) of sub section (10) of section 3 of the General Clauses Act, 1897 as adapted by the Adaptation of Laws Order, 1950, tying the tenure to his incumbency of the Principal Secretary (Revenue)/Divisional Commissioner post.

Appointment as Chief Controlling Revenue Authority: Secretary (Revenue) cum-Divisional Commissioner designated to exercise revenue control until further orders.
Sh. Ashwani Kumar, IAS, Secretary (Revenue) cum-Divisional Commissioner, Delhi is appointed as Chief Controlling Revenue Authority for the National Capital Territory of Delhi under powers adapted from the General Clauses Act and related adaptation orders; the appointment takes effect from the date he assumed charge of the Secretary (Revenue)/Divisional Commissioner office and continues until further orders.

Appointment of Special Commissioner for Trade and Taxes to assist VAT administration following statutory delegation.
Appointment of Sh. D. K. Mishra as Special Commissioner (Trade and Taxes) under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act and rule 47 of the Rules, to assist the Commissioner of Value Added Tax in the administration of the Act, effective from the date of assumption of charge; recorded by departmental notification with officer's name, date of joining and post title.

Tax exemption notification: National Council of Science Museums granted autonomous-body status for specified income subject to conditions.
Notification designates National Council of Science Museums as an autonomous body for the purposes of section 10(46), applying exemption treatment to specified receipts: government grants-in-aid and subsidies; fees or subscriptions from ticket sales; maintenance and facility charges for scientific and educational use; and interest from investments. The notification is conditional on the Council not engaging in commercial activity, maintaining unchanged activities and specified income, and filing returns as required under the relevant income-tax filing provision, and is confined to the stated financial years.

Tax exemption for Karnataka Livestock Development Agency for grant income and interest, subject to non-commercial and filing conditions.
Notification grants tax exemption to the Karnataka Livestock Development Agency for amounts received as grants-in-aid from the Central Government and interest on those grants, subject to conditions that the body does not engage in commercial activity, its activities and the nature of the specified income remain unchanged, and it files its return of income as prescribed; the notification applies for the financial years 2012-13 to 2016-17.

Tax exemption for government constituted blood transfusion trust approved for specified income, subject to conditions and time limits.
Notification under clause (46) of section 10 designates the Gujarat State Council for Blood Transfusion as exempt for specified income - grants from state and central government, donations, and interest - subject to conditions that the trust does not engage in commercial activity, its activities and the nature of the specified income remain unchanged across the relevant financial years, and it files returns as required; applicability is limited to financial years 2013-14 through 2017-18.

Tax exemption under Section 10(46) recognizes specified non-commercial income of Tamil Nadu Water Board subject to filing and activity conditions.
Notification under Section 10(46) designates the Tamil Nadu Water Supply and Drainage Board as entitled to exemption for specified incomes: centage prescribed by the State, water charges collected from local bodies for bulk supply at State-fixed tariffs, and interest, rent and deposits from local bodies. The exemption is conditional on the Board not engaging in commercial activity, the continuity of its activities and income nature during the financial year, and filing the return of income as required by clause (g) of sub-section (4C) of section 139. The notification covers financial years 2013-14 to 2017-18.

Tax exemption approval under section 10(23A): conditional recognition granted with limits on house property, services, and investment income.
Central Government grants conditional approval to the Indian National Group of the International Association for Bridge and Structural Engineering under clause (23A) of section 10, subject to conditions requiring application or accumulation of income solely to its objects; exclusions include income from house property, income from specified services, and investment income by way of interest or dividends.

Territorial jurisdiction revised for central excise divisions, updating ward and locality boundaries in the official notification.
Amendment revises territorial and administrative descriptions in the Central Excise notification, substituting place names and replacing entries across Tables II, III and IV to update ward delineations, hobli and taluk inclusions and exclusions, and beyond-BBMP area descriptions for specified divisions, thereby redefining the territorial jurisdictional boundaries used for central excise administration.

Territorial jurisdiction revised for service tax commissioners; specified wards and districts reassigned under amended notification.
Amendment substitutes specified Sl. Nos. and corresponding column entries in Table-3 of a prior service tax notification to redefine the territorial jurisdiction of Principal Commissioners and Commissioners of Service Tax and Central Excise. The substitution lists detailed municipal wards, localities, districts, taluks, hoblis and maritime areas assigned to named Commissioners, thereby clarifying which Commissionerates will exercise administrative and enforcement functions for service tax within the enumerated areas.

Corporate social responsibility scope expanded to permit funding of entities formed under section eight jointly with other companies.
The amendment broadens CSR eligibility by allowing a company to fund entities established under section 8 either singly, together with its holding, subsidiary or associate company, or together with any other company or that other company's holding, subsidiary or associate company, and revises the proviso to exclude only those entities not established by the company singly or jointly with its related companies or with other companies and their related corporate groups.

Foreign director resignation authorization allows authorised practitioners or resident directors to sign and file DIR-11 on behalf of the director.
The amendment to rule 16 permits a foreign director, where the company has already filed Form DIR-12, to authorise in writing a practising chartered accountant, cost accountant in practice, company secretary in practice, or any resident director to sign and file Form DIR-11 on his behalf, intimating the reasons for resignation.