Central Excise amendment adds onions packed in jute bags to the notification table, inserting a new serial entry.
The Central Government, exercising rule-making authority under the Central Excise Rules, amends the Table annexed to the 1959 notification by inserting a new serial entry immediately after Serial No. 40: "Onions packed in jute bags" with the corresponding entry "Jute bags," effected by Notification No. 50/89-C.E. (N.T.) dated 30-10-1989.

Central Excise amendment inserts an alternate collector designation into Rule 173H(1), effective on publication.
The Central Government, under Section 37 of the Central Excises and Salt Act, 1944, by the Central Excise (9th Amendment) Rules, 1989 effective on publication, inserts the words "or the Collector" after "Principal Collector," in the second proviso to Rule 173H(1) of the Central Excise Rules, 1944, thereby expanding the designation of officials referenced in that proviso.

Rescission of customs exemption under Section 25(1) withdraws prior paraxylene notification, removing previous tariff relief.
The Central Government, invoking its power under Section 25(1) of the Customs Act, 1962, has rescinded the earlier notification granting a miscellaneous exemption for paraxylene, thereby withdrawing the prior tariff relief that had been extended by Notification No. 251/86-Customs.

Tariff amendment revises ad valorem effective rate for specified goods by substituting the entry in prior notification.
The Central Government, under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 136/86-Customs by substituting in the Table the entry in column (4) against S. No. 58B with the new ad valorem rate "35% ad valorem."

Central Excise amendment removes a specific exemption table entry, altering tariff treatment for specified commodity chapters.
The Central Government, invoking Section 5A(1) of the Central Excises and Salt Act, 1944, amends Notification No. 40/85-Central Excises by omitting Sl. No. 13 and the entries relating thereto in the Table annexed to that notification, thereby modifying the exemption treatment for specified goods of Chapters 25, 27, 28, 29, 31 and 32.

Excise exemption: paraxylene relieved from the whole duty of excise by government notification under tariff heading.
The Central Government exempts paraxylene classified under Heading No. 29.02 from the whole of the duty of excise leviable thereon, removing the excise liability specified in the Schedule for that tariff line by government notification.

Rescission of exemption under Section 5A withdraws prior polyester filament yarn concession based on public interest.
Rescission of an earlier exemption for polyester filament yarn under tariff chapters 54 or 55 is effected by Notification No. 187/89, issued under the Central Excises and Salt Act, 1944, on the ground that it is necessary in the public interest to rescind Government Notification No. 186/89-Central Excises, thereby withdrawing the miscellaneous exemption previously granted for those tariff items.

Tax exemption recognition under section 10 clause 23C sub clause (iv) notified for a cultural institution for assessment year 1989 90.
The Central Government, invoking authority under the Income tax Act exemption provision for clause 23C sub clause (iv), notifies Indira Gandhi National Centre for Art, New Delhi, as recognised under that exemption for the assessment year 1989 90, specifying the notification number and date.

Approval under section 35(1)(ii) tax exemption recognised; institution approved subject to annual reporting and audit.
M. S. Swaminathan Research Foundation was approved as an institution eligible under clause (ii) of sub section (1) of section 35 for research tax exemption, subject to maintaining separate research accounts, filing annual scientific research returns to the Department of Scientific and Industrial Research, and submitting audited annual accounts to the Director General (Income tax Exemptions), the Secretary of the Department, and the local income tax authority; renewal requires a triplicate application through the local tax authority and additional copies to the Department.

Customs amendment revises goods description under presumptive seizure provisions and extends the proviso time period.
The Customs (Amendment) Act, 1989 makes two limited amendments to the Customs Act, 1962. In section 123(2), the words "diamonds, manufactures of gold or diamonds" are replaced with "and manufactures thereof", revising the description of the goods covered by that provision. In section 135(1), clause (i) of the proviso substitutes three years for one year, extending the period specified in the proviso.

Customs notification amendment inserts a referenced prior notification and omits a specified schedule entry altering exemption lists.
Notification No. 257/89 amends the Schedules to Notifications 159/89-Cus. and 161/89-Cus. by inserting a new serial entry in the Schedule to 159/89-Cus. identifying an earlier customs notification and by omitting Serial No. 22 and its entry from the Schedule to 161/89-Cus., effectuating changes to the list of referenced notifications that determine miscellaneous exemption and auxiliary duty application.

Home Loan Account Scheme specified as a qualifying deduction under section 80C, extending eligibility for subsequent assessment years.
The Central Government specifies the Home Loan Account Scheme of the National Housing Bank, established under section 3 of the National Housing Bank Act, 1987, as qualifying under sub clause (ia) of clause (h) of sub section (2) of section 80C of the Income tax Act for the assessment year 1990 91 and subsequent assessment years, thereby designating the Scheme for purposes of that deduction provision.

Amendment to Customs exemption notification inserts two serial entries, updating miscellaneous exemption notifications under statutory powers.
Under the powers of Section 25(1) of the Customs Act, 1962, read with Section 35(4) of the Finance Act, 1989, the Central Government amends Notification No. 159/89-Customs by inserting, after Sl. No. 271, two new serial entries: Sl. No. 272 recording Notification No. 254-Customs dated 25-10-1989 and Sl. No. 273 recording Notification No. 255-Customs dated 25-10-1989, thereby updating the schedule of miscellaneous exemption notifications.

Customs exemption for sports goods permits duty-free import by outstanding sportspersons for training subject to departmental certificate.
Notification exempts specified sports goods imported for training by a sportsperson of outstanding eminence from customs duty and additional duty, conditional on production at importation of a certificate from a Deputy Secretary rank officer in the Department of Youth Affairs and Sports certifying the sportsperson's status, describing the goods (description, quantity and value), confirming their necessity for training and recommending the exemption.

Customs duty exemption for sports goods imported by national sports federations with Sports Authority certification.
Exemption grants full waiver of customs duty and additional duty under Section 3 for sports goods, spares/accessories and consumables imported by a National Sports Federation or the Sports Authority of India for national or international championships, conditional on a Sports Authority of India certificate (issued by an officer not below Director) produced to the Assistant Collector specifying importer details and description, quantity and value of the goods.

Tax notification: NRI bond exemption under section 10(15) designates SBI-issued 1988 bonds as tax-exempt.
Central Government notifies that the "NRI Bonds, 1988" issued by the State Bank of India are brought within the exemption under sub-clause (iid) of clause (15) of section 10 of the Income-tax Act, 1961, designating those bonds for the purposes of that sub-clause and thereby specifying their tax treatment.

Customs amendment removes a scheduled entry from a prior notification, altering the Schedule and related auxiliary duty provision.
The Central Government, invoking its powers under the customs and finance statutes, amends Notification No. 159/89 Customs by issuing Notification No. 253/89 Cus., which directs that S. No. 261 and the entries relating thereto in the Schedule to the earlier notification shall be omitted.

Rescission of customs notification removes prior exemption for polyester film used in magnetic tapes under Customs Act.
The Central Government, exercising the powers under sub-section (1) of Section 25 of the Customs Act, 1962, has rescinded the earlier notification that granted a customs exemption for polyester film used in magnetic tapes, declaring the rescission necessary in the public interest and thereby withdrawing the prior Ministry of Finance notification of 1 March 1989 regarding tariff treatment.

Tariff amendment increases ad valorem duty on polyester filament yarn under customs notification by government action.
The Central Government amends the Table to Notification No. 38/78 Customs by substituting, against S. No. 6 in column (3), the entry with 120% ad valorem, thereby altering the ad valorem tariff specification for Polyester Filament Yarn and other specified yarns falling within Chapters 54 or 55.

Excise exemption for polyester yarn and staple fibre reduces duty to half for eligible new manufacturers in backward areas.
Central Government exempts polyester filament yarn and polyester staple fibre under Headings 54.02 and 55.01 from excise duty in excess of the amount calculated at 50% of the duty then leviable, subject to other notifications. The exemption is available only to manufacturers who began production for the first time on or after the prescribed commencement date and whose factories are located in government-declared backward areas, and it is temporal until the specified terminal date under the statutory power granted by the excise law.