Exemption eligibility narrowed to manufacturers operating in factories not registered under the Industries (Development and Regulations) Act, excluding registered units.
The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.

Research institute approval under section 35(1)(ii) requires separate accounts, audited annual returns, and timely renewal applications before expiry.
Approval under Section 35(1)(ii) recognizes the Institute of History of Medicine and Medical Research for research-related tax purposes subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30 June; and apply for extension at least three months before approval expiry.

Auxiliary duty insertion: notification added to customs exemption schedule under statutory powers, updating tariff entries.
Central Government, invoking section 25(1) of the Customs Act, 1962 read with section 93(4) of the Finance Act, 1987, amends Notification No. 207/87 Customs by inserting S. No. 306 in its Schedule. The new entry incorporates Notification No. 346/87 Customs dated 29 10 1987 into the Schedule immediately after S. No. 305, thereby modifying the Miscellaneous Exemption Notifications with respect to auxiliary duty and related tariff entries.

Customs duty exemption for N Paraffin used in manufacture of linear alkyl benzene, relieving excess ad valorem and additional duty.
The Central Government exempts imported N-Paraffin for manufacture of Linear Alkyl Benzene by removing so much of the customs duty as exceeds a specified ad valorem threshold and by exempting the whole of the additional duty leviable under the Customs Tariff Act.

Modvat scheme effective date deferred, postponing commencement for small scale industry eligibility to claim credits.
The Central Government, under powers in the Central Excise Rules, amends paragraph 2 of Notification No. 190/87-C.E. to substitute the previously notified commencement date for the Modvat scheme for small scale industries with a later commencement date, thereby deferring the date from which eligible SSI units may claim Modvat credits under that notification.

Excise duty exemption for terephthalic acid removes the entire excise liability under the relevant tariff heading.
Exemption removes the entire excise duty on Terephthalic Acid under tariff heading 29.17, exercised pursuant to powers in the Central Excise Rules, so that the commodity is relieved from duty as specified in the tariff schedule.

Definition of bought-leaf factory updated to require operational history and majority purchased leaf from smallholders for exemption.
The amended definition of bought-leaf factory requires that the factory have worked for at least six months in the financial year immediately preceding the year of duty and that it have purchased not less than two thirds of the green leaf it processed in that preceding year from growers who hold no more than ten hectares of cultivated tea land, thereby establishing operational and smallholder procurement thresholds for eligibility under the notification.

Expiry date extension of a central excise notification extends exemption period for solid fuel briquettes.
The Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends paragraph 2 of Notification No.219/84-C.E. by substituting the earlier specified expiry date with a later specified expiry date, thereby extending the operative period of the exemption for solid fuel briquettes under that notification.

Appointment of customs port: Changrabandh road designated as a customs crossing linking to Burimari, enabling customs controls.
Under powers of clauses (b) and (c) of section 7 of the Customs Act, 1962, Notification No. 104 Customs is amended by inserting serial number 56, designating Changrabandh and describing it as "the road connecting Changrabandh in India and Burimari in Bangladesh," thereby formally adding that road link to the Table of appointed customs ports.

Approval under section 35(1)(ii) grants research institution tax recognition, requiring distinct accounts, annual reports, audited accounts, and renewal applications.
Approval under section 35(1)(ii) registers Shri Ram Scientific & Industrial Research Foundation as an approved research institution subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by the specified annual deadline, submitting audited annual accounts and balance-sheet copies to the prescribed authority and tax authorities, and applying for extension of approval in advance of expiry; approval effective from 1-4-1987 to 31-3-1990.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual reporting and timely renewal applications.
Approval is granted to the Central India Institute of Medical Sciences, Nagpur, under section 35(1)(ii) as an association for scientific research, subject to maintaining a separate account for research receipts, furnishing annual scientific research returns by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority (with copies to the tax board and Commissioner) by 30 June, and applying for extension at least three months before approval expiry.

Auxiliary duty amendment adds a new schedule entry, incorporating a referenced customs exemption notification under delegated power.
Exercising delegated power under sub-section (1) of section 25 of the Customs Act read with sub-section (4) of section 93 of the Finance Act, the Central Government amends Notification No. 207 Customs by inserting, after serial number 304, a new schedule entry (serial number 305) that cross references an additional miscellaneous exemption notification, thereby incorporating that notification into the Schedule of Notification No. 207 Customs.

Customs exemption: capped duty for aluminium ingots limits payable import duty to a fixed per tonne rate.
Imports of aluminium ingots under Chapter 76 are subject to a capped customs liability whereby the portion of scheduled customs duty exceeding a specified per metric tonne rate is exempted, exercised under section 25(1) of the Customs Act, 1962 as a public interest concession.

Customs exemption rate increase amends ad valorem rate and extends exemption validity under the Customs Act.
Amendment increases the ad valorem exemption rate and extends the notification's validity under section 25(1) of the Customs Act, 1962 by substituting the existing ad valorem rate with a higher rate and replacing the earlier terminal date with a later terminal date, thereby prolonging the period of the exemption specified in Notification No. 455/86-Customs.

Auxiliary duty amendment inserts a new schedule entry referencing an earlier customs exemption notification.
Amendment to the customs exemption schedule inserts a new entry referencing an earlier notification to impose auxiliary duty; the Central Government, exercising powers under the Customs Act and the Finance Act and citing public interest, adds a schedule item that incorporates Notification No. 239/87-Customs by reference into Notification No. 207/87-Customs.

Definition of resins extended to include moulding powders, clarifying tariff classification and exemption scope under excise rules.
Amendment inserts an Explanation to the notification treating the expression resins as inclusive of moulding powders of such resins, thereby clarifying that moulding powders fall within the notified category for the purposes of the Central Excise Rules.

Specified secured redeemable non-convertible bonds designation extends proviso benefit on transfer subject to transferee notice within prescribed period.
Central Government specifies the secured redeemable non-convertible bonds issued by M/s. National Hydroelectric Power Corporation Limited (B-series) as qualifying for the proviso benefit to the withholding provision. The benefit is conditional on transfers by endorsement or delivery where the transferee informs National Hydroelectric Power Corporation Limited by registered post within the prescribed period after transfer.

Tax approval for charitable conservation activities granted with annual reporting, audited accounts and separate donation accounting requirements.
Approval under Section 35CCB is granted to Green Future Foundation, Pune, for two conservation and environmental education programmes from 5 August 1987, subject to conditions: maintain separate donation accounts for conservation activities; submit annual progress reports by 30 June; file audited annual accounts showing total income and liabilities with the prescribed authority and send copies to the Commissioner of Income tax by 30 June; and accept that the prescribed authority may withdraw approval, including with retrospective effect.

Free Trade Zone definition clarified and territorial collector assignments amended under central excise rules procedural.
Amendments alter territorial and administrative references in the Central Excise Rules, 1944 by updating Goa-related entries and specifying the Collector of Central Excise, Shillong for certain North Eastern States. A substituted definition of the Kandla Free Trade Zone enumerates specific survey numbers in Anjar, Kutch, Gujarat, and prescribes the enclosure types, fencing and wall heights, and combined boundary extents that constitute the zone.

Customs amendment expands tariff coverage and replaces 'footballs' with 'inflatable balls' in an exemption notification.
Amendment to a customs exemption notification substitutes the reference "Chapter 39" with "Chapter 39 or 56," expanding tariff classification coverage, and replaces the commodity term "footballs" wherever it occurs with "inflatable balls." The Central Government issues the amendment under powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.