Industrial park tax benefit eligibility conditioned on meeting prescribed infrastructure, unit, approval and compliance requirements.
Central Government notifies the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, allocable industrial and commercial percentages, minimum number of units, investment and infrastructure thresholds, operational continuity by the applicant, mandatory statutory approvals, limits on single-unit occupancy, fresh approval if commencement is delayed, and invalidation or withdrawal for misinformation, nondisclosure, amendment without approval, or non-compliance.

Industrial Park recognition under section 80 IA enables tax benefits subject to prescribed infrastructure and occupancy compliance.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking at Integrated Infrastructure Development Centre, Nagaur, as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to specified terms: site, area, allocable industrial and commercial percentages, minimum 80 industrial units, proposed investments and commencement date. Approval requires minimum infrastructure expenditure thresholds, defined common facilities, a single unit occupancy cap of fifty percent, separate statutory and foreign investment approvals, continuation of operation by the undertaking, and fulfilment of unit count before tax benefits attach; non compliance, delays, transfers, misinformation or unauthorised amendments invalidate approval.

Anti-dumping duty extension on PHPG Base prolonged pending statutory review under section 9A and continued by government notification.
The Central Government amended the original anti-dumping notification to extend the operative period of the anti-dumping duty on D(-) Para Hydroxy Phenyl Glycine Base (PHPG Base) from Singapore while a review under subsection (5) of section 9A and rule 23 is pending. The amendment inserts a paragraph specifying a time-limited continuation of the duty, preserving the existing levy during the review unless revoked earlier.

Anti-dumping duty extension preserves measures on PHPG Base from specified exporter pending review completion under statute.
Anti-dumping duty on D(-) Para Hydroxy Phenyl Glycine Base (PHPG Base) from the People's Republic of China is extended pending completion of a review; the Government amends the original notification to insert a paragraph stating the notification shall remain in force up to and inclusive of 14 February 2008 unless revoked earlier, thereby continuing the existing anti-dumping measure during the review period.

Electronic return filing requirement mandates monthly dealers to submit returns electronically by the prescribed deadline in addition to paper returns.
Mandatory electronic return filing requires dealers with a monthly tax period to submit an electronic return within twenty-five days of the end of each tax period, effective from the February 2007 return, in the form prescribed in the annexure and in addition to the return otherwise required under the Act.

Cash refund claim requires specified acknowledgment forms with bank details attached to VAT returns to be processed.
Notification requires dealers claiming a cash refund to attach a triplicate Acknowledgment with VAT returns: yellow for returns whose reported turnover is exclusively export of goods, red for returns including non-export transactions. The acknowledgment must state turnover, refund amount, dealer identification, contact and bank account details (with cancelled cheque if not earlier submitted). Any return without the prescribed acknowledgment attachment shall be treated as incomplete. The notification supersedes the earlier guidance on the subject.

Jurisdiction reallocation under section 120 assigns Chief Commissioner Ghaziabad oversight of specified Commissioner jurisdictions.
The Central Board of Direct Taxes, invoking section 120(1) and (2) of the Income-tax Act, amends S.O. 733(E) by substituting serial number 83 in Schedule I to designate the Chief Commissioner of Income-tax, Ghaziabad (headquarters Ghaziabad) with jurisdiction over the Commissioners of Income-tax at Meerut, Aligarh, Ghaziabad and Mujaffarnagar.

Committee constitution under Section 35B establishes two Commissioners to review cases within specified Appeals jurisdictions.
The Board reconstitutes Committees of two Commissioners of Central Excise to act as panels to consider review matters within the jurisdiction of specified Commissioners of Central Excise (Appeals) under Sub section (2) of Section 35B of the Central Excise Act; the Notification identifies the Commissioner posts and corresponding Appeals jurisdictions and records subsequent substitutions and amendments to those entries.

Committee constitution for review cases reconstituted to align Chief Commissioners with specified commissioner jurisdictions in central excise framework
The Central Board of Excise and Customs, invoking powers under Sub section (1B) of Section 35B, constitutes Committees of two Chief Commissioners to hear review matters under Sub section (1) of Section 35E, pairing specified Chief Commissioners (Central Excise, Customs, Large Taxpayer Units) with the relevant Commissioner of Central Excise and Service Tax for designated jurisdictions; the notification also records subsequent substitutions amending committee membership and territorial mappings.

Export prohibition on specified milk powders and baby milk with limited humanitarian and contractual exemptions permitted.
The notification adds a new ITC(HS) entry imposing an immediate export prohibition on specified milk and cream products in powdered or solid forms, including skimmed milk and milk food for babies, effective until September 30, 2007; transitional arrangements are excluded, existing export obligations will be examined case-by-case, and limited humanitarian and contractual exemptions for specified consignments and beneficiaries are permitted.

Export prohibition on wheat and meslin bars exports until year-end, with transitional exemptions expressly excluded.
Immediate imposition of an export prohibition on wheat and meslin (tariff heading 1001 and specified subheadings) by insertion of Sl. No.46A in Table B of ITC(HS) Schedule 2, categorising listed items as "Prohibited" for export, including a definition of "durum wheat." The prohibition is temporary for the period specified in the notification and transitional arrangements under Para 1.5 of the Foreign Trade Policy, 2004-2009 are expressly not applicable to these items.

Import policy abeyance permits unrestricted import of maize (other) under foreign trade regulations for a specified period.
The amendment places the import policy for Exim Code 10059000 (Maize (Corn): Other) in abeyance and permits free import of that item for the specified abeyance period under the Foreign Trade Policy framework, citing public interest.

Industrial Park Approval: conditions on infrastructure spending, unit occupancy limits, and eligibility for tax benefits tied to minimum units.
Notification under clause (iii) of sub section (4) of Section 80 IA designates M/s. Finest Promoters Private Limited's development as an Industrial Park and sets operative conditions: prescribed location and area, allocable industrial and commercial percentages, minimum number of units, permitted activities, and investment figures; minimum infrastructure expenditure thresholds and specified infrastructure inclusions; prohibition on a single unit occupying more than fifty percent of allocable industrial area; tax benefits contingent on locating the minimum units; continued operation by the developer; delay, misinformation, transfer and non compliance consequences.

Industrial Park Notification: approval enables tax incentives under the Income-tax Act subject to prescribed conditions and compliance requirements.
Notification designates M/s. Paliwal Overseas Private Limited's undertaking at RMZ Titanium, Bangalore, as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA of the Income-tax Act, permitting tax incentives subject to the annexed terms. The annexure details location, area, permitted industrial activities, full industrial allocation, minimum unit count, investment and infrastructure expenditure requirements, commencement timeline, limits on single-unit occupancy, obligations to secure statutory and foreign investment approvals, operational continuity by the grantee, transfer notification procedures, and grounds for invalidation or withdrawal of approval for non-compliance.

Revised Chief Commissioner jurisdictions reassign Pune, Mumbai, Goa and Mulund customs and excise administrative oversight.
Amendment substitutes table entries in Notification No.39/2005-Customs (N.T.) to reassign Chief Commissioners' jurisdictions, reallocating responsibility among Chief Commissioners for specified Pune and Mumbai Customs and Central Excise formations, establishing revised pairings for territorial and functional units including Customs (Export)/(Import) Mumbai and the General and Container Freight Station Mulund; a corrigendum corrects a designation from Central Excise to Customs.

Chief Commissioners' panel amendment updates designated Commissioners for review of central excise cases, revising regional allocations.
Amendment under Section 35B(1B) substitutes the Table entry for serial number 19 in Notification No.24/2005, specifying that serial number 19 pairs the Chief Commissioner of Central Excise, Pune with the Chief Commissioner of Customs, Mumbai-III for Goa, Pune-I and Pune-III, and that entry 19A pairs the Chief Commissioner of Central Excise, Pune with the Chief Commissioner of Customs, Mumbai-I for Pune-II.

Pan masala manufacturer reporting requirement: monthly filing of purchase and sales invoices with supplier and buyer details and quantities.
A proviso to rule 12(1) requires assessees manufacturing pan masala, including tobacco-containing variants, to file with their monthly return a statement summarizing monthly purchase invoices (names and addresses of suppliers of betel nut, tobacco and packing material and quantities purchased) and monthly sales invoices (names and addresses of buyers, description, quantity and value of goods sold); where goods are not sold from the factory, the dispatch premises address must be provided.

Approval Committee constitution establishes membership, ex officio representation and developer invitee for the Jaipur Special Economic Zone.
Constitutes an Approval Committee for the Jaipur Special Economic Zone, naming the Development Commissioner (Noida SEZ) as Chairperson and listing ex officio central and state members including commerce, foreign trade, customs/central excise, income tax, banking, state industries and the state industrial development corporation, with a developer representative as special invitee; provides that an officer not below Joint Development Commissioner will represent the Chairperson in his absence, under powers of section 13(1) of the SEZ Act.

Approval Committee for Indore SEZ constituted to exercise SEZ Act approvals, with specified ex officio and invited membership.
Constitutes an Approval Committee for the Indore Special Economic Zone under the SEZ Act, 2005, naming the Development Commissioner as Chairperson (ex officio) and specifying ex officio members from the Ministry of Commerce, DGFT, Central Excise, Income Tax, Banking Division (Ministry of Finance), two state nominated officers of Madhya Pradesh, and a developer representative as special invitee, with a substitution rule allowing a Joint Development Commissioner to act in the Chairperson's absence.

Approval Committee for Nokia Special Economic Zone constituted under SEZ Act to manage approvals and membership composition.
Constitutes an Approval Committee for the Nokia Special Economic Zone under the Special Economic Zones Act, 2005, listing members by office: Development Commissioner (Chairperson), Director/Deputy Secretary in the Department of Commerce, Zonal Joint Director General of Foreign Trade (Chennai), Commissioner of Customs or Central Excise (or nominee), Commissioner of Income Tax (or nominee), Director (Banking), Secretary, Industries Department (Tamil Nadu), Director of Tamil Nadu Industrial Guidance and Export Promotion Bureau, and a representative of M/s. Nokia India Private Limited as special invitee, with provision that an officer not below Joint Development Commissioner will represent the Development Commissioner in his absence.