Excise duty practice: retrospective non-recovery for battery parts where past practice omitted levy, applying to specified tariff items.
Direction that excise duty shall not be required to be paid for parts of stationary batteries cleared to another factory for manufacture/assembly where a generally prevalent practice resulted in non-levy of duty prior to 8th May, 1984; relief is limited to parts under the relevant Tariff Item and to duties not levied in accordance with that practice.

Excise duty non-recovery on copper shells and blanks affirmed for historical non-levy practice, relieving payment accordingly.
A notification directs that excise duty and any special duty on copper shells and blanks captively used in manufacture of pipes and tubes, falling within Tariff Item 26A(4) as previously classified, shall not be required to be paid in respect of such goods for the historical period during which duty was not levied in accordance with a prevailing practice, the Government having exercised its statutory power to grant non-recovery for that period.

Exemption from marking requirement allows government to order waiver of owners' name on packages when necessary.
The amendment permits the Central Government, if satisfied that the nature of the goods so requires, to exempt by order certain cases or packages from the requirement to bear the owner's name, provided reasons are recorded in writing.

Credit of duty on ethyl alcohol: notification amended to omit condition (ii) and its proviso under Rule 57K.
The amendment, made under Rule 57K of the Central Excise Rules, 1944, deletes condition (ii) and the proviso to that condition from the earlier notification governing credit of duty on the use of ethyl alcohol in the manufacture of specified products, thereby removing that conditional limitation from the governing notification.

Excise non levy practice on medicament samples affirmed as relieving past duty payment obligations where duties were not levied.
The Central Government directed that the whole of the duty of excise and the special duty of excise on samples of patent or proprietary medicaments under sub heading 3003.10 shall not be required to be paid where those duties were not levied in accordance with an established non levy practice during the specified historical period, relying on the earlier government notification and statutory powers.

Import-Export Pass Book Scheme expands designated customs ports to include Nhava-Sheva alongside Kandla for imported goods for export.
Notification 270/89-Cus substitutes, in condition (h) of Notification No. 117-Customs (30 March 1988), the words "Customs port of Kandla" with "Customs port of Nhava-Sheva (Jawahar Lal Nehru Port) or Kandla," thus adding Nhava-Sheva as an authorized port for goods imported for export under the Import-Export Pass Book Scheme, pursuant to powers under sub-section (1) of Section 25 of the Customs Act, 1962.

Customs amendment: addition of Nhava-Sheva to permitted sea ports for advance licence imports, via government notification.
The Central Government, exercising Section 25(1) power, amends Notification No.116-Customs (30 March 1988) by substituting in condition (e) the words "sea ports at Kandla, Bombay," with "sea ports at Kandla, Bombay, Nhava-Sheva," thereby adding Nhava-Sheva to the list of authorized seaports for imports under Advance Licence procedures.

Customs amendment inserts a new serial entry into an existing exemption notification, modifying tariff notification structure.
Amendment inserts, under powers of Section 25(1) of the Customs Act and Section 35(4) of the Finance Act, a new Serial No. 99 into Notification No. 161/89-Customs after Serial No. 98, referencing Notification No. 267-Customs, thereby altering the schedule of miscellaneous exemption notifications.

Customs exemption for leather industry imports subject to registration, actual user requirement and undertaking to pay.
Exemption from specified customs duties is granted for listed imported inputs for use in the leather industry by capping ad valorem duty and waiving the additional duty, subject to conditions: production of a registration-cum-membership certificate from the Council for Leather Exports, proof of status as an actual user (industrial), and an undertaking at importation to use the goods for the specified purpose and to pay on demand the duty difference if the requirement is not complied with.

Import exemption scope expanded to include Department of Defence Research and Development for public funded research institutions.
The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 213/89-Customs by substituting in its opening paragraph the words identifying eligible departments so that "Department of Space, the Department of Atomic Energy or the Department of Defence Research and Development" are specified, thereby extending the notification's import exemption for consumable goods to institutions under the Defence Research and Development Department.

Customs notification amendment removes component-parts wording, narrowing exemption for goods imported for on-shore oil exploration.
Central Government amends Notification No. 333/88-Customs by omitting the words "and component parts of such goods" from the opening portion, thereby narrowing the textual scope of the miscellaneous exemption for goods imported in connection with on-shore oil exploration, exercise of powers under the Customs Act and stated to be in the public interest.

Amendment to customs notification changes the minimum officer rank referenced for import exemptions relating to research institution consumables.
The Central Government, under Section 25 of the Customs Act, 1962, amends Notification No. 8/89 Customs by substituting in condition (a) the words "not below the rank of an Industrial Adviser" with "not below the rank of an Additional Industrial Adviser" in relation to consumable goods imported by public funded research institutions.

Tariff reduction for Chapter seven imports: customs duty rates in the notification substituted to a lower ad valorem rate.
Amendment under sub-section (1) of Section 25 of the Customs Act, 1962 directs that in the Table to Notification No. 28/89-Customs (1 March 1989), every occurrence in Column (4) of the figures, abbreviation and words "35% ad valorem" shall be substituted by the figures, abbreviation and words "10% ad valorem", affecting the effective ad valorem duty for goods of Chapter seven.

Customs substitution of 'pumps' with 'equipment' broadens exemption terminology for fuel injection pump components under the Customs Act.
Direct amendment replaces the term "pumps" with "equipment" in specified customs exemption notifications concerning components of fuel injection pumps, thereby altering the operative terminology of those notifications and broadening the descriptive scope of covered items.

Customs exemption percentage amended under statutory power, reducing the notified exemption for copper products by substitution.
The Central Government, exercising powers under the Customs Act, amends an earlier tariff notification by substituting the previously stated exemption percentage for specified copper products with a lower percentage; the change replaces the words indicating the prior rate with the new rate in the existing notification on satisfaction of public interest.

Customs exemption amendment removes a scheduled entry for goods used in pesticide manufacture under Customs Act authority.
The Central Government, invoking Section 25(1) of the Customs Act, 1962, amends Notification No. 464/86-Customs by omitting Sl. No. 12 and the related entry in the Schedule; the amendment, notified as No. 260/89-Cus. dated 1-11-1989, concerns specified goods for manufacture of pesticides.

Tariff classification amendment alters exemption notification by substituting the listed tariff entry, changing exempted goods coverage.
The Central Government, under Section 5A of the Central Excises and Salt Act, 1944, amends an existing exemption notification by substituting the tariff entry at Serial No. 25 in the Table annexed to that notification, thereby altering the tariff classification for the item covered by the miscellaneous exemption.

Exemption for printing frames expanded to use in other factories; inter-manufacturer use requires compliance with specified procedural rules.
Notification expands the exemption for printing frames to permit use in any other factory of the same manufacturer, and provides that where such goods are used in a factory of a different manufacturer the exemption is allowable only subject to compliance with the procedure set out in Chapter X of the applicable rules.

Tax exemption for Indian nationals of International Jute Organisation limited to salaries and emoluments paid by the organisation.
Exemption from income tax is extended to officials of the International Jute Organisation by applying clause (b) of section 18 of article V of the Schedule to the Privileges and Immunities Act, subject to the limitations that it applies only to officials who are Indian nationals and is confined to salaries and emoluments paid by the organisation.

Section 10(23C)(iv) notification recognises a charitable trust for specified assessment years under the Income tax framework.
Notification under Section 10(23C)(iv) records the Central Government's exercise of power to recognise The Rajasthan Police Personnel Welfare Trust, Jaipur, as eligible under the specified sub clause of clause (23C) of section 10 of the Income tax Act for the stated assessment years, constituting statutory recognition of its welfare trust status for tax assessment purposes.