Excise duty exemption for building-site manufactured goods permits duty-free use when produced and consumed at the construction site.
Goods under sub-heading No. 6807.00 manufactured at a building construction site for use at that site are exempted from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, by exercise of power under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise duty exemption: desferiexamine mesylate injection relieved of excise liability under tariff in the public interest.
The Central Government grants a full excise duty exemption for desferiexamine mesylate injection classified in Chapter 30 of the tariff schedule, invoking its statutory power to exempt goods in the public interest and thereby removing the excise liability specified in the tariff.

Exchange rate amendment sets the Australian dollar conversion rate under statutory powers, effective from the notified date.
Amendment substitutes the Schedule entry for serial No. 2 to set the Australian dollar exchange rate for use in customs and related statutory calculations; the substitution is made under statutory powers and specifies the date from which the new rate is effective.

Manufacture in bond: cigarette filter rods permitted with specified inputs after amendment under Excise Rule.
Amendment under rule 191B permits manufacture in bond of cigarette filter rods and specifies permitted inputs as Viscose Staple Fibre, Acetone and Plug Wrap Tissue by inserting the item and inputs into the Table of the earlier notification.

Warehousing station designation enables customs warehousing for export-oriented undertakings under statutory authority.
Declaration of Village Nandur as a warehousing station under the powers conferred by Section 9 of the Customs Act, 1962 designates the village for customs warehousing purposes to facilitate establishment of hundred per cent export-oriented undertakings and enables customs-related warehousing operations and procedures at that location.

Warehousing station designation enables warehousing regime to support export-oriented undertakings under customs authority.
The Central Board of Excise and Customs, exercising powers under the Customs law, notifies Village Lakshmipuram in District Chittoor, Andhra Pradesh, as a warehousing station for the purpose of facilitating export-oriented undertakings, thereby extending the warehousing regulatory regime to that territorial unit.

Customs notification amendment adds unloading of goods exported from Srinagar and subsequently reimported to covered activities.
Amendment revises the Table against Serial Number 5 by substituting the wording for the description of loading of export goods and by inserting a new sub item that expressly covers the unloading of goods exported from Srinagar and subsequently reimported, thereby including that unloading within the activities listed in column 3 of the notification.

Amendment to customs notification: omission of a listed item alters the scope of the prior customs notification under statute.
Central Government, invoking statutory power under the Customs Act, amends an earlier customs notification by omitting item (3) from Notification No. 486/86-Customs, thereby removing that provision from the original Ministry of Finance, Department of Revenue instrument as a non-tariff regulatory amendment.

Exchange rate amendment for Pound Sterling substituting the notified rate under Customs and Stamp Act provisions, effective as notified.
Amendment substitutes the notified exchange rate entry for Pound Sterling in the Schedule to Notification No. 64/88-Cus. (N.T.), exercising authority under the Indian Stamp Act and the Customs Act to replace serial No. 14 and its entries, and fixes the substituted rate as effective from the stated date.

Exchange rate amendment updates the Japanese Yen entry in a customs notification, making the revised rate effective from the stated date.
Amendment substitutes serial number 11 in the Schedule of the customs notification with a revised Japanese Yen entry, specifying a new exchange rate and stating that the revised Schedule entry is effective from the stated date, thereby applying the updated rate for customs and related non-tariff purposes from that effective date.

Customs exemption eligibility broadened: proviso revised to require only that the party is not a manufacturer.
Amendment to Notification No. 117/88-Customs substitutes, in the proviso to condition (d), the words "is an Export House or Trading House, not being a manufacturer" with the words "is not a manufacturer," thereby changing the qualifying description used in that proviso.

Exchange rate determination sets conversion rate for Russian rouble under customs law, fixing rupee conversion rate.
The Central Government, exercising its statutory power under the Customs Act, 1962 for section 14 purposes, fixes the conversion rate of one Russian rouble at rupees 17.5760. The notification supersedes Notification No. 65/88-Cus. (N.T.) and is effective from 24 October 1988, making the stated rate applicable for customs valuation and currency conversion under the Act.

Excise exemption for limestone and raw feed used in cement manufacturing prevents retroactive duty payment for prior non levy practice.
The Central Government directs that excise duty shall not be required to be paid on limestone and mixtures described as 'raw feed' and 'slurry' that were not levied during the identified past period because of an established non levy practice, where such materials fall within the relevant tariff classification and are used within the factory for manufacture of cement clinkers and cement.

Excise exemption for hydrogen gas formalises non levy practice, relieving past duty obligations for vented or flared gas.
Invoking section 11C, the government directs that the whole of the excise duty which would have been payable on hydrogen gas but for an administrative practice of non-levy shall not be required to be paid in respect of hydrogen gas that was allowed to escape into the atmosphere by flare systems or otherwise and on which duty was not levied in accordance with that practice during the specified period.

Excise duty exemption: para-toluic ester consumed in manufacture protected from retrospective levy under government direction.
The Central Government directed that the whole of the excise duty otherwise payable on para-toluic ester consumed within the factory in the manufacture of dimethyl terephthalate, which was not levied in accordance with an established practice during the specified period, shall not be required to be paid in respect of that para-toluic ester for that period.

Excise duty exemption for green liquor prevents recovery where historic non levy practice applied to its use in paper manufacture.
Exemption directed for excise duty on green liquor falling within specified tariff chapters when used in or in relation to the manufacture of paper and paperboard in a factory, relieving the whole of the duty that would otherwise have been payable for instances where duty was not levied during the specified historical period in accordance with the prevailing practice.

Tax treaty corrigenda correcting textual errors to align the notified convention text with the intended treaty wording.
Corrigenda to the India-Norway tax convention notification set out specific editorial corrections and one textual insertion across the published Gazette pages, including replacement of misspellings, restoration of omitted words, correction of treaty references (notably substituting ARTICLE 19 and amending "Convention" to "Contracting"), omission of an erroneous phrase in Article 30, and addition of a joint secretary's name to the notification, thereby aligning the Gazette text with the intended treaty wording.

Specification of goods under section 12: perishable, depreciable or valuable items listed for special excise treatment.
Notification designates certain articles as Specified Goods under Section 110(1A) as applied to central excise, invoking perishability, depreciation over time, storage constraints and valuable nature to justify special procedural treatment. The Schedule lists ten categories: primary cells and batteries; wrist watches and components; electronic goods and spares; all paper and paper products; all food items; all drugs and medicines; cigarettes and other tobacco products; textiles; photographic films; and matches.

Tax benefit for donations: temple designated as public worship place subject to donation-use and accounting conditions.
Notification under section 80G designates Sri Kumaraswamy Temple, Hanumanthonagar, Bangalore as a place of public worship of renown in Karnataka, subject to the conditions that the temple maintain separate books of account and that donations be used exclusively for temple renovation; the designation is valid up to the assessment year 1993-94.

Customs notification amendment adds new schedule entry updating exemption list under statutory authority for tariff administration.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act and sub section (4) of section 77 of the Finance Act, amends Notification No. 159/88 Customs by inserting a new Sl. No. in its Schedule to record Notification No. 293 Customs (dated 14 10 1988), thereby updating the Schedule of miscellaneous exemption notifications.