Customs exemption: automatic vegetable fryers added to the exemption schedule by amendment under Customs Act authority.
An amendment inserts Automatic Vegetable fryers as Sl. No. 38 into the Table of Notification No. 125/86-Cus by Notification No. 304/88, the Central Government exercising its Customs Act authority to expand the miscellaneous exemption schedule and include this item within the tariff/exemption framework.

Tax exemption recognition under section 10(23C)(iv) notifies an institution as eligible for tax treatment for the assessment year.
The Central Government, exercising powers under 10(23C)(iv) of the Income-tax Act, notifies The Tata Agricultural and Rural Training Centre for the Blind as covered by that sub-clause for the assessment year 1988-89, identifying the institution and recording the file reference for administrative recognition under the statute.

Specified bonds under section 193 proviso: transfer benefit conditioned on transferee notifying the issuer by registered post.
Central Government designates particular corporate bonds as specified bonds under the proviso to section 193 of the Income-tax Act; transfers of those bonds qualify for the proviso's benefit only if the transferee notifies the issuer by registered post within the prescribed limited notice period after transfer.

Tax exemption recognition under section 10(23C)(iv): Children's Book Trust notified as eligible for relevant assessment years.
The Central Government notifies The Children's Book Trust, New Delhi, as qualifying under section 10(23C)(iv) of the Income-tax Act for the assessment years 1985-86 to 1988-89, identifying the statutory basis and temporal scope of recognition.

Extension of Central Tax Acts to Sikkim enables phased commencement and defers an advance tax instalment.
Notification extends the Income-tax Act, Wealth-tax Act and Gift-tax Act to Sikkim with adaptations: references to non-existent laws or functionaries in Sikkim are read as references to corresponding local counterparts, with the Central Government empowered to determine the corresponding functionary where necessary. Commencement of provisions is by Central Government notification, permitting different dates by provision and area. Chapter XVII of the Income-tax Act is made immediately applicable, and one instalment of advance tax ordinarily due in September is deferred to coincide with the December instalment for the specified assessment year.

Exemption for solar selective coating sheets expands tariff relief to specified plated sheets, fins and tubes under central excise.
The Central Government amends Notification No. 205/88 by inserting S. No. 01A to grant an exemption for black continuously plated solar selective coating sheets (in cut lengths or coils) and associated fins and tubes, thereby expanding the Table of miscellaneous excise exemptions to include these specified products.

Central Excise amendment alters exempted goods classifications, expanding covered headings and substituting castings of steel.
Notification amends prior Central Excise tariff notifications by deleting the specific reference to cast articles of iron from an exemption table and by substituting entries in another notification to (a) broaden an exempt entry to cover any heading or sub heading of specified tariff chapters and (b) replace an entry with castings and cast articles of steel, thereby altering the goods descriptions that determine exemption coverage.

Excise exemption for unmachined iron castings when manufactured from specified inputs on which duty has been paid.
Exemption from the whole of excise duty applies to unmachined iron castings and unmachined cast articles of iron when made from specified ferrous inputs on which excise duty or additional customs duty has already been paid, provided no credit of duty on those inputs has been taken under the relevant Central Excise Rules; stocks are deemed duty-paid unless clearly non-duty-paid or nil-rated. The Annexure lists the qualifying inputs.

Jurisdiction of Commissioner of Income-tax affirmed over salaried employees despite TDS at employer head office, affecting territorial assignment.
Direction preserves the territorial jurisdiction of the Commissioner of Income-tax, Pune, over persons with salary income posted at or residing in the area of the Income-tax Officer or Assistant Commissioner, Salary Circle, Thane, where tax is deducted at source by the employer at its head office in Bombay; this operates from the notification's publication under powers conferred by the Income-tax Act.

Customs duty amendment raises the per kilogram supplementary charge in the specified tariff entry, altering the combined rate accordingly.
The Central Government, under the statutory power in section 25(1) of the Customs Act, 1962, issues Notification No. 303/88 Cus. to substitute a higher per kilogram component for the tariff entry at Serial No. 10 in the Table to Notification No. 88 Customs, thereby modifying the combined ad valorem plus per kilogram duty for that entry.

Income tax exemption recognition for a blind training centre, notifying it as a charitable institution for the assessment period.
Income tax exemption recognition was granted to The Tata Agricultural and Rural Training Centre for the Blind by central government notification, identifying the Centre as eligible for notified charitable/institutional status and thereby altering its tax treatment for the relevant assessment year.

Exchange rate adjustment: revised foreign currency equivalents published, replacing prior schedule and taking effect from the notified date.
The notification amends an earlier customs notification by substituting specified Schedule entries to set revised exchange rate equivalents for listed foreign currencies and declares the substituted Schedule effective from the notified date, thereby replacing the prior schedule's rates for the identified currencies under the applicable statutory provisions.

Customs exemption amendment adds seeds of pulses to notified tariff exemptions under central statutory power.
Amendment inserts Seeds of pulses as Sl. No. 6 in the Table to Notification No. 265/88-Cus., thereby adding seeds of pulses to the list of items covered by that miscellaneous customs exemption. The Central Government made this change under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.

Customs exemption scope expanded to include chemically modified Polyphenylene Oxide by substitution in the notification table.
The Central Government, under section 25(1) of the Customs Act, amends Notification No. 88-Customs by substituting in the Table at S. No. 03, column (2), the words "polyphenylene oxide" with "Polyphenylene oxide including chemically modified Polyphenylene Oxdie", thereby expanding the description of goods covered by that exemption.

Power Projects definition narrowed, excluding captive power plants from the customs notification's exemption scope.
The Government substitutes the explanation to Notification No. 67/87-Cus., providing that the term 'Power Projects (including Gas Turbine Power Projects)' shall not include Captive Power Plants set-up by projects engaged in activities other than power generation, thereby excluding such captive plants from the scope of the notification's provisions.

Tariff amendment substitutes the ad valorem duty entry in a customs exemption notification, altering the tariff specification.
Amendment substitutes the entry in column (4) against serial number 62 in the Table annexed to Notification No. 136/86-Cus with the ad valorem description "60% ad valorem," effectuated by Notification No. 299/88 dated 1-11-1988 under the Customs Act rulemaking authority.

Customs tariff amendment reduces ad valorem rate under Customs Act, altering the previously notified exemption level.
The Central Government, invoking its statutory power under the Customs Act and acting in the public interest, amends Notification No. 52/87-Customs by substituting the ad valorem figure specified in the opening paragraph with a different ad valorem rate; no other provisions of the original notification are changed.

Auxiliary duty amendment adds a new schedule entry to extend a customs exemption by cross-reference.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962 read with the Finance Act, 1988, amends Notification No. 159/88-Customs by inserting an additional schedule entry that cross-references the specified customs notification, thereby adding that notification to the exemption schedule without restating substantive exemption conditions.

Customs exemption for specified pharmaceutical inputs allows reduced ad valorem duty and waives additional duty when used in drug manufacture.
Central Government exempts specified goods in Chapter 29 or Chapter 30 from customs duty exceeding 25 percent ad valorem and from the additional duty under section 3 where imported for manufacture of drugs and hormones, subject to an importer undertaking to use the goods for that purpose, maintain and produce certified records of receipt and consumption within three months (or extended period) as required by the Assistant Collector of Customs, and to pay on demand the duty difference if the conditions are not met.

Excise exemption for prison woven fabrics conditioned on certified weaving, independent processing, and return confirmation within permitted period.
Exemption from excise duty is provided for cotton and man made fabrics under Chapters 52, 54 and 55 when woven in a prison and subjected to further processing by an independent processor. The exemption is contingent on a certificate from the Inspector General of Prisons or an authorised officer confirming prison weaving and forwarding for processing, maintenance of a separate account by the independent processor, and production of evidence to the Assistant Collector of Central Excise that the processed fabrics have been returned to the originating prison within the prescribed or extended period.