Customs exemption amended to allow zone-made gem and jewellery sales at airport retail outlets for tourists under prescribed procedures.
The amendment revises importer attribution in a condition, permits zone-generated gold scrap to be sent to the Government Mint for conversion into standard gold bars and return to the zone under Collector-specified procedure, and authorises supply of zone-manufactured gem and jewellery to international airport departure-lounge retail outlets for sale to tourists under the Import and Export Policy and Tourists Baggage Rules, subject to Collector of Customs procedures.

Customs amendment permits airport duty free sale of zone made gems and mint conversion of manufacturing gold scrap.
Amendment modifies an existing customs exemption by (i) altering wording in a condition to add an exception reference; (ii) adding a proviso permitting scrap, dust or sweepings of gold from manufacture to be sent to the Government Mint for conversion into standard bars and returned to the zone under Collector of Customs procedure; and (iii) inserting a condition allowing gem and jewellery made in the zone to be supplied to airport departure lounge retail outlets for sale to tourists under the Import and Export Policy and Collector specified procedures.

Exemption conditions for plastic strips and woven bags revised; input duty credit determines concessional rates and ad valorem duty.
Amendments substitute tariff entries to impose specified concessional duties on strips of plastics used for weaving or for manufacture of sacks and bags, with differentiated rates depending on whether input duty credit has been availed. The amendment also inserts a new entry charging a 20% ad valorem duty on bags or sacks and fabrics woven from plastic strips, conditioned on non availability of input duty credit for inputs used in their manufacture.

Amendment to Central Excise Rules clarifies designated Collector and Collector (Appeals) assignments for territorial jurisdictions.
The amendment under section 37 substitutes sub clauses (j) and (k) of clause (iia) in rule 2 of the Central Excise Rules to list specific Collector of Central Excise offices and corresponding Collector of Central Excise (Appeals) offices for the named territorial divisions, clarifying administrative and appellate assignments.

Exemption amendment removes entity-specific qualifier in notification table entry, altering scope of the listed Central Excise exemption.
The Central Government, exercising the statutory power under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 75/84-C.E. by omitting the words "by the Oil and Natural Gas Commission, Ankleshwar" from the entry in column (4) against Sl. No. 60 of the annexed Table, thereby removing the purchaser/location-specific qualifier in that table entry.

Packaging inclusion expands to cover bags or sacks woven from plastic strips, clarifying coated or laminated items are included.
The amendment to Rule 57A's Explanation (clause (b)) adds sub clause (vi) to include bags or sacks made out of fabric, whether or not coated, covered or laminated with any other material, woven from strips or tapes of plastics, and adjusts punctuation in sub clauses (iv) and (v) to accommodate the insertion.

Customs notification amendment increases exemption monetary threshold, altering condition clause to broaden tariff exemption applicability.
Amendment under sub-section (1) of section 25 of the Customs Act, 1962 substitutes the monetary wording in condition 2, clause (11) of Notification No. 321/87-Customs with a higher specified amount, raising the eligibility ceiling for that tariff exemption and noting the change is made in the public interest.

Ad valorem exemption reduction for iron ore pellets alters tariff concession under Customs Act via substitution of prior rate.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 6/90-Customs by substituting the previously specified ad valorem rate with a lower ad valorem rate for iron ore pellets, thereby altering the tariff concession for that item through textual substitution in the original exemption notification.

Customs exemption for imported fairground amusements subject to residency, foreign exchange payment, documentation and non sale undertaking.
Exempts imports of roundabouts, swings and other fairground amusements and parts (heading 95.08) for amusement parks from customs duty in excess of an amount computed at 45% ad valorem and from the additional duty under section 3, provided the importer is an Indian citizen resident abroad for at least one year, pays CIF from foreign exchange earned abroad, produces passport copy and notarised affidavit, and gives an undertaking that the goods will remain in his possession and not be sold for five years, with short visits disregarded up to a three month total.

Validity extension of customs exemption notification extends expiry date under section 25 of the Customs Act.
The Central Government, invoking the power under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 306/85 Customs by substituting a later expiry date in paragraph 2, having been satisfied that the change is necessary in the public interest.

Central excise exemption widened to include bags and sacks made from plastic-strip woven fabric under amended notification.
Amendment expands a miscellaneous excise exemption by revising the Explanation to an existing notification: it omits a terminal conjunction in one clause, substitutes wording in the preceding clause, and inserts a new clause expressly exempting bags or sacks made of fabric woven from strips or tapes of plastics, including those coated, covered or laminated with other materials.

Central excise exemption scope expanded to include fabric bags woven from plastic strips by notification amendment.
Amendment alters Explanation II of the notification: omits the terminal "or" in clause (iii), replaces "gases" in clause (iv) with "gases; or", and inserts clause (v) covering "bags or sacks made out of fabric (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics," thereby clarifying that such woven plastic-strip fabric bags are included in the notification's list.

Exemption for raw naphtha and natural gasoline liquified limits excise liability for manufacture of pentanes and heptanes, with procedural conditions.
Exemption limits excise liability for raw naphtha and natural gasoline liquified used to manufacture pentanes and heptanes, relieving duty in excess of the amount calculated at the rate of Rs. 60 per kilolitre at 15 C on the quantity consumed. Where use is outside the manufacturing factory, Chapter X procedures apply. Consumption is calculated by subtracting from the quantity received by the manufacturing factory the quantity returned by a factory to a refinery and declared under sub rule (2) of rule 140.

Exemption amendment: limestone added to a notified tariff entry, altering central excise exemption coverage under notification.
Notification No. 143/90-C.E. amends Notification No. 16/90-C.E. by inserting the word "limestone" after the word "Lime" in the Table entry against Sl. No. 13; the amendment is made under the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944 and thereby expands the listed material in that tariff/exemption entry to include limestone.

Tariff amendment adds exemption entry for dimethyl acetamide and acrylic fibre expanding the exemptions schedule.
An amendment inserts a new table row into the excise notification's exemptions schedule, adding dimethyl acetamide with the stated tariff reference and identifying acrylic fibre as the corresponding commodity, thereby expanding the list of goods covered by the miscellaneous exemptions.

Central Excise amendment expands exemption list to include specified tool room and training centres under statutory power
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 66/90-Central Excises (20th March, 1990) by inserting three new entries in column (3) of the Table, thereby adding three specified tool room and training centres to the notification's exemption list as a public interest measure.

Excise duty exemption for maplitho and kraft paper supplied to braille presses on authorised indent.
Maplitho paper and kraft paper within Chapter 48 are exempt from the whole excise duty when supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun; the exemption is granted under the executive's statutory power as a public interest measure and applies only where the supply meets that indent condition.

Exchange rate amendment: Australian dollar customs conversion rate updated, affecting valuation and stamp calculations from mid-September.
Amendment to a customs notification substitutes the Schedule entry for the Australian dollar with a revised exchange rate, effected under statutory powers conferred by the Stamp Act and the Customs Act, and declared effective from a specified mid-September date; the change amends Notification No. 38/90-NT-Cus. via Notification No. 58/90-Cus.

Exchange rate amendment updates Singapore dollar valuation for customs purposes, altering schedule entries under statutory authority.
Central Government amends Notification No. 38/90-NT-Cus by substituting the Schedule entry at serial No. 18 to set the Singapore Dollar exchange rate for customs purposes; the amendment is made under section 20(2) of the Stamp Act and section 14(3)(a)(i) of the Customs Act and specifies the date from which the new rate is effective.

Income-tax certificate proceedings rules amended: a specified procedural rule is omitted and the change takes effect on publication.
The Central Board of Direct Taxes issues the Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, omitting rule 6 of the Income-tax (Certificate Proceedings) Rules and providing that the amendment shall come into force on publication in the Official Gazette.