Import exemption for material handling equipment clarified; substitution lists eligible capital goods for export-linked imports.
Amendment substitutes Serial No. 6 in the annexed Table to specify material handling equipment-fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers-as the qualifying imported capital goods for export-linked customs relief under the notification.

Approval under section 35(1)(iii) granted to Institute of Rural Management, Gujarat, subject to annual returns and audited accounts.
Approval under Section 35(1)(iii) is granted to the Institute of Rural Management, Anand, Gujarat, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 30 April each year, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year, and applying to the Central Board of Direct Taxes at least three months before approval expiry for extension.

Notification under section 10(23C)(iv): Hamdard Dawakhana (Wakf) recognized for specified assessment years, conferring tax exemption status.
The Central Government, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Hamdard Dawakhana (Wakf) as covered by that provision, thereby recognizing the institution under the statutory exemption category for the assessment years 1984 85 to 1987 88.

Research institute approval for tax recognition requires separate research accounts and annual audited reporting obligations.
Recognition is granted to the Research Institute of Graphic Arts as an approved institution for tax treatment of scientific research, conditional on maintaining separate accounts for research receipts, filing annual returns of scientific research activities in prescribed forms by 30th April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the tax commissioner by 30th June. The approval is effective from 12-3-1984 to 31-3-1987.

Rescinding of Central Excise notifications withdraws specified exemption instruments, taking effect on the prescribed commencement date.
The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds twenty-four specified Central Excise notifications relating to miscellaneous exemptions, listing each notification by number and date; the rescission takes effect on the twenty-eighth day of February, 1986.

Exemption for cotton fabric samples: tariff heading references substituted, effective upon commencement of the new tariff act.
Amendment substitutes the prior statutory citation in an earlier notification with specified tariff headings of the Central Excise Tariff Act, 1985 to define the exemption to samples of cotton fabrics, and the substitution takes effect on the date of commencement of that Act.

Tariff reference substitution: updates excise notification references to new tariff headings, aligning existing exemptions with updated tariff nomenclature.
Amendment directs substitution of former First Schedule item references in twenty four central excise notifications with specified heading and sub heading references of the Schedule to the Central Excise Tariff Act, updating opening portions, table headings, individual entries and provisos so that each listed notification's exemptions and descriptions correspond to the new tariff nomenclature, with effect from commencement of the Central Excise Tariff Act.

Tariff rate specification: notification caps excise duty for specified goods by linking Schedule headings to reduced or nil rates.
Notification adjusts excise liability by exempting the portion of duty in excess of specified rates for goods listed by Schedule heading and description in an annexed Table, prescribes differentiated rates or nil treatment for enumerated goods and parts, sets targeted exclusions and explanatory classification rules (including multi-speed motors, geared motors, and the definition of electronic machines), and takes effect on commencement of the Central Excise Tariff Act, 1985.

Tariff nomenclature amendment: specimen forms updated to replace 'Tariff Item' with 'Tariff sub heading No.', and schedule reference revised.
Amendments substitute references in Appendix I (Specimen Forms) to replace "First Schedule to the Central Excises and Salt Act, 1944" with "Schedule to the Central Excise Tariff Act, 1985" and to replace variants of "Tariff Item" or "Tariff Item and sub-item No." with the uniform designation "Tariff sub-heading No." across specified Central Excise Series forms.

Tariff heading substitution clarifies excise classification, replacing item-number references and updating schedule entries upon commencement.
Amends an existing excise notification by substituting references to "Item No. of the First Schedule to the Central Excises and Salt Act, 1944" with "Heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985" and replaces the Table's column (2) entries with specified tariff headings for listed mineral oils and petroleum products; the substitutions take effect on commencement of the Central Excise Tariff Act, 1985.

Excise tariff heading substitution updates notification references and reassigns schedule entries upon commencement of the Tariff Act.
Substitutes references to the First Schedule of the Central Excises and Salt Act, 1944 with heading or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985, replaces the Table heading accordingly, and substitutes specified Table entries by mapping original notification item codes to the corresponding tariff headings and sub-headings; the notification takes effect on commencement of the Central Excise Tariff Act, 1985.

Substitution of statutory reference clarifies that First Schedule means its pre-Act form, effective on Act commencement.
The notification substitutes references to the First Schedule to the Central Excises and Salt Act, 1944 with the phrase that such references mean the First Schedule as it existed immediately before the commencement of the Central Excise Tariff Act, 1985, and stipulates that this amendment takes effect on the date the Tariff Act commences.

Duty credit continuity after reclassification; credit remains allowed if it was allowable immediately before tariff Act commencement.
The amendment adds sub rule (8) to rule 56A providing that, notwithstanding any change in nomenclature or classification upon commencement of the Central Excise Tariff Act, 1985, the credit of duty on any material, component parts or finished product shall be allowed if such credit was allowable immediately before that commencement under rule 56A or under a notification issued under rule 8 requiring the Schedule procedure.

Excise duty exemption: on site consumption of goods as inputs exempt when used to produce specified excisable goods.
Notification exempts Schedule goods from excise and additional excise duty when consumed on the premises of their production or appurtenant premises as raw material or component parts for manufacture of other commodities, conditional on (i) the resulting commodity being an excisable good notified under the rules, (ii) the consumed good having been classifiable under the same Item Number in the prior First Schedule to the Central Excises and Salt Act immediately before the Tariff Act, and (iii) the resulting commodity not being wholly exempt or subject to a nil rate.

Set-off of excise duty allowed where inputs were specified former goods, exempting excess duty over previous levy.
Exemption allows goods in the Central Excise Tariff Schedule, manufactured using Annexure-listed raw materials or component parts formerly classifiable under the prior First Schedule item, to be relieved of that portion of duty which exceeds the duty leviable on such inputs immediately before commencement of the Central Excise Tariff Act; this temporal exemption applies from the Act's commencement and continues only until the terminal date stated in the notification.

Effective rate of duty capped for goods formerly under the prior tariff item, exempting excess excise duty until notification expiry.
Exempts goods formerly classifiable under Tariff Item 68 from any excise duty in excess of the rate leviable immediately before the Central Excise Tariff Act, 1985; the exemption reduces the new tariff duty to the effective rate under the Central Excises and Salt Act, 1944 as adjusted by the notifications listed in Annexure-II and applies from the Act's commencement until 28 February 1986.

Special excise duty cap preserved - exemption limits duties to pre Act levy levels for listed tariff goods.
The notification, invoking the Central Excise Rules and the Finance Act transitional provision, exempts tariffed goods from any special excise duty in excess of the duty that was leviable immediately before the commencement of the Central Excise Tariff Act, 1985, and applies to goods listed in the attached Schedule, taking effect on the Act's commencement date.

Rescission of exemption notifications under Central Excise Rules and Additional Duties Acts removes specified earlier central excise exemptions.
The Central Government, exercising powers under rule 8 of the Central Excise Rules, 1944 and provisions of the Additional Duties of Excise Acts, rescinds twenty four prior Government of India notifications listed by number, and declares the rescission to take effect from the specified effective date, thereby withdrawing those miscellaneous exemption notifications.

Rescission of exemption notifications: prior Central Excise notifications withdrawn, altering the statutory exemption framework effective February.
The Central Government, exercising powers under the Central Excise Rules, rescinds a specified list of Government of India notifications issued by Finance and revenue-related departments that granted miscellaneous exemptions under the Central Excise/Tariff framework; the rescission withdraws the continuing effect of those enumerated instruments and shall come into force on the 28th day of February, 1986.

Amendment to central excise notification alters column references and table layout, changing how packing costs are referenced.
Amendment revises cross references and table structure in a prior Central Excise notification: it substitutes "column (3)" with "column (2)", replaces the Item No. description with "Chapter, Heading No. or Sub heading No.", omits the former column (2) and its entries, and renumbers the existing column (3) as column (2), thereby altering how tariff entries and exemptions are referenced for packing costs.