VAT schedule amendment adds specified jurisdictions and imposes an invoice threshold, effective retrospectively from specified prior dates.
The notification amends the Sixth Schedule of the Delhi Value Added Tax Act by inserting sub-entry (26B) "DOMINICAN REPUBLIC" retrospectively from 1 May 2006, inserting sub-entry (59A) "Malta" retrospectively from 19 July 2007, and by modifying sub-entry (25) to apply only to invoices of Rs. 8,200 and above retrospectively with effect from 7 January 2008.

Approval under Section 35(1)(ii) conditions research donations on separate audited accounts and certified donation statements.
Approval is granted to Shriram Scientific and Industrial Research Foundation as an 'other institution' under the relevant tax provision, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a defined accountant; the audit report must be furnished to the tax authorities by the return due date; and a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures to comply with these requirements or if research activities cease or are not genuine.

Development Commissioner as Chairperson reshapes Approval Committee leadership for the Mundra Special Economic Zone by amendment.
Amendment to the constituting notification for the Mundra multi product Special Economic Zone substitutes the first serial entry to designate the Development Commissioner of the Special Economic Zone as Chairperson, ex officio, and omits paragraph 2 of the original notification, thereby formally altering the Approval Committee's constitution as set out in the earlier notification.

Customs inclusion of sandalwood into notified exemption schedule for perishability, depreciation and storage-sensitive valuable goods.
The Central Government amends the Schedule to Notification No.31/86-Customs to add Sandalwood, citing its perishable nature, depreciation over time, storage-space constraints, and valuable character as the basis for the regulatory inclusion.

Cenvat Credit Rules textual correction updates letter references in Rule 6(3A) to clarify cross-references in the notification.
Corrigendum to Notification No.10/2008-Central Excise (NT) corrects textual references in Rule 6(3A) of the Cenvat Credit Rules, 2004, directing that in the cited lines "L" be read as "M", "M" be read as "N", and "N" be read as "P", and publishes the amendment in the Gazette as an official correction.

Rice export restrictions: basmati and non-basmati subject to quality certification, port-specific shipment limits and limited transitional exports.
The notification substitutes the Schedule entry and paragraph to condition basmati exports on prescribed pre-shipment quality certification and a specified Minimum FOB Export Price, and permits non-basmati exports only if a defined Minimum FOB Export Price is met; it restricts exports to four named ports, preserves earlier specific exemptions, and limits transitional exports to quantities already being loaded at the time of the ban.

Education Cess exemption extended to goods under tariff items 85171210 and 85171290 by customs notification amendment.
Amendment inserts S. No. 54 into the Table of Notification No. 69/2004-Customs to exempt Education Cess on all goods falling under tariff items 8517 12 10 and 8517 12 90, expanding the schedule of goods not subject to the Education Cess under the principal notification.

Approval under Section 35(1) tax provision requires research use of donations, separate audited accounts, and certified donation statements.
Approval is granted to the Society for Welfare of the Handicapped Persons, Durgapur, as an other institution eligible for Section 35(1) benefits from 1-4-2007, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified non compliance or cessation of genuine research.

Common adjudicating authority under Customs Act centralizes adjudication of specified show cause proceedings for listed importers.
The Board appoints the Commissioner of Customs (Import), New Custom House, Mumbai as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioners of Customs at Chennai, Kolkata and Cochin for adjudicating show-cause matters specified in the notification, centralizing inter-jurisdictional adjudication pursuant to sections 4(1) and 5(1) of the Customs Act.

Appointment of common adjudicating authority: Tuticorin customs commissioner to adjudicate show cause notice concerning M/s Pushpa Enterprises.
Exercising powers under sections 4(1) and 5(1) of the Customs Act, the Central Board of Excise and Customs appoints the Joint or Additional Commissioner of Customs, Tuticorin, as the Common Adjudicating Authority to exercise the powers and discharge the duties of the Joint or Additional Commissioner (Seaport-Imports), Chennai, for adjudicating the show cause notice proceedings concerning M/s Pushpa Enterprises and others issued on 10 April 2007 by the revenue intelligence unit.

Appointment of Common Adjudicating Authority consolidates adjudication of specified customs show cause notices under statutory powers.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Amritsar as a Common Adjudicating Authority to exercise the powers and discharge the duties of two specified Commissioners of Customs for adjudicating the show cause notices issued by the revenue intelligence directorate in relation to the named parties.

Appointment of adjudicating authority to consolidate adjudication of specified customs show cause notices and exercise delegated powers.
Designates the Commissioner of Customs, Seaport Import, Custom House, Chennai as a common adjudicating authority empowered under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act to exercise the powers and discharge duties of the Joint or Additional Commissioner of Customs (Import), Tuticorin, for adjudicating show cause notices issued by the Directorate General of Revenue Intelligence, Chennai concerning M/s Sri Vinayaka Enterprises and other specified parties.

Appointment of Adjudicating Authority: Commissioner of Customs designated to adjudicate show cause notice involving Palasar Asia Private Limited.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Airport & Administration), Kolkata, as Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs (Ports), Kolkata, for adjudicating the show cause notice issued against M/s Palasar Asia Private Limited by the Directorate General of Revenue Intelligence, Kolkata Zonal Unit.

Appointment of common adjudicating authority: Commissioner of Customs Ahmedabad to adjudicate show cause notice against Exclusive Steels.
The Central Board of Excise and Customs, invoking sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Ahmedabad as the common adjudicating authority to exercise the powers and discharge the duties of the Commissioner of Customs, Custom House, Kandla, for adjudicating the show cause notice issued to M/s Exclusive Steels Private Limited by the Additional Director General, Directorate General of Revenue Intelligence, Zonal Unit, Ahmedabad.

Common adjudicating authority appointment transfers adjudicatory powers to import customs authority to adjudicate Royal Art Impex show cause notice.
The Central Board of Excise and Customs appoints the Additional or Joint Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava Sheva, as the common adjudicating authority to exercise the powers and duties of the Additional or Joint Commissioner of Customs (Sea Import), Custom House, Chennai, solely for adjudicating the show cause notice issued to M/s Royal Art Impex (India) Private Limited by the Directorate General of Revenue Intelligence, Ahmedabad dated 11th July, 2007.

Common Adjudicating Authority appointed to adjudicate a show cause notice against M/s Aum Impex by the revenue intelligence unit.
A Common Adjudicating Authority is appointed to exercise powers and discharge duties for adjudicating a show cause notice relating to M/s Aum Impex, by empowering the Additional or Joint Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, to act in place of the Deputy Commissioner of Customs, Inter Container Depot, Sachin, Surat, for determination of matters arising from the notice issued by the Directorate General of Revenue Intelligence.

Appointment of Common Adjudicating Authority to adjudicate the show cause notice concerning M/s Jaipur Time Industries and related matters.
Designates the Commissioner of Customs, Central Revenue Building, Statue Circle, Jaipur as common adjudicating authority to exercise the powers and discharge duties of three named Commissioners of Customs for the purpose of adjudicating the show cause notice issued to M/s Jaipur Time Industries by the Additional Director General, Directorate General of Revenue Intelligence, Delhi Zonal Unit.

Common adjudicating authority appointed to adjudicate show cause notice concerning M/s Rochees Time Private Limited and others.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Jaipur as a common adjudicating authority to exercise the powers and discharge duties of specified Commissioners of Customs for adjudicating the show cause notice issued against M/s Rochees Time Private Limited and others; a later notification added an additional Commissioner to the offices whose powers are encompassed by this appointment.

Appointment of Common Adjudicating Authority centralizes adjudication of show cause notice concerning Rochees Watches Private Limited.
Appoints the Commissioner of Customs, Central Revenue Building, Statue Circle, Jaipur as a Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioners of Customs at Air Cargo Complex, Sahar and Jawahar Customs House, Nhava Sheva for adjudicating the show cause notice issued against M/s Rochees Watches Private Limited under sections 4(1) and 5(1) of the Customs Act, 1962.

Appointment of Common Adjudicating Authority assigns adjudication of specified customs show-cause proceedings to a designated commissioner.
The Central Board of Excise and Customs designates the Commissioner of Customs, Central Revenue Building, Statue Circle, Jaipur as the common adjudicating authority to exercise the powers and discharge duties of the respective local Commissioners for adjudicating the show-cause proceedings issued against M/s Rajsthan Watch Manufacturers by the Directorate General of Revenue Intelligence, Delhi Zonal Unit, thereby administratively allocating adjudicatory jurisdiction for that specified matter under the Customs Act.