Commencement date for clause (p) provision: effective 1 November 2004 for the Finance (No.2) Act, 2004.
The Central Government designates 1 November 2004 as the operative date for the purposes of clause (p) section 90 of the Finance (No. 2) Act, 2004, by notification dated 25 October 2004, thereby appointing the commencement date for that provision.

Appointment of Adjudicating Authority: commissioner designated to adjudicate show cause notices arising from a customs investigation.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, appoints the Commissioner of Central Excise (Adjudication) to act additionally as specified Commissioners for the sole purpose of adjudicating Show Cause Notices issued in relation to M/S. National Steel Products Company and others, thereby delegating adjudicatory competence to a single officer to consolidate handling of those notices.

Commissioner appointment under Customs Act to adjudicate pending show cause notices against specified trading companies issued by revenue intelligence.
Appointment under section 4(1) of the Customs Act designates the Commissioner of Central Excise (Adjudication), New Delhi, to act in specified customs commissioner roles for the purpose of adjudicating show cause notices issued by a revenue intelligence unit concerning specified trading companies, centralising adjudicatory authority by administrative notification of the Central Board of Excise and Customs.

Appointment under Customs Act empowers a Commissioner to adjudicate a specified show cause notice issued by revenue intelligence.
An appointment under the Customs Act designates the Commissioner of Customs (Adjudication), New Customs House, Mumbai to act as Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva and Commissioner of Customs (Export Promotion), New Customs House, Mumbai for the sole purpose of adjudicating the specified show cause notice issued against M/s. Far East Exports, conferring a common adjudicating authority for that matter.

Adjudicating authority appointment empowers a Commissioner to adjudicate specified show-cause notices issued by DRI.
The Commissioner of Customs (Adjudication), New Customs House, Mumbai is designated to act as Commissioner at Daman, Commissioner of Customs (Exports) at Nhava Sheva, and Commissioner at Surat-II solely for adjudicating specified show-cause notices issued by the Directorate of Revenue Intelligence concerning M/s. Aditya Recycling Private Limited and M/s. Khaitan Textiles Mills Private Limited, under the authority of section 4(1) of the Customs Act.

Appointment of Adjudicating Authority: Commissioner of Customs empowered to adjudicate a show cause notice against M/s Vision Inc.
Under the authority of section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), New Customs House, Mumbai to act also as Commissioner of Customs (Exports), New Customs House, Mumbai and as Commissioner of Customs at Coimbatore, Cochin and Tuticorin for the limited purpose of adjudicating matters arising from the show cause notice issued to M/s. Vision Inc. and others by the Assistant Director (CI).

Administrative appointment under Customs Act assigns Commissioner of Customs, Jaipur to adjudicate specified show cause notices for Kansara Bearings Ltd.
Appointment under sub-section (1) of section 4 of the Customs Act, 1962 designates the Commissioner of Customs, Jaipur to act as Commissioner of Customs (Export Promotion), New Custom House, Mumbai and as Commissioner of Customs, Air Cargo Complex, New Custom House, New Delhi for the specific purpose of adjudicating show cause notices issued against M/s. Kansara Bearings Ltd, limited to the matters identified by the notification and associated file references.

Appointment of adjudication authorities: vigilance officers designated as officers of customs with specified ranks for adjudication.
The notification appoints specified vigilance cadre officers as officers of customs with corresponding customs ranks for adjudication, superseding the earlier appointment notification; it lists Director General (Vigilance) downward through Assistant Commissioner (Vigilance) with their equivalent customs ranks to clarify which vigilance posts are authorized to perform adjudicatory functions as officers of customs.

Education cess on excisable goods clarified by amendment, specifying levy under Finance Act and substituting notification provision.
Amendment under rule 18, Central Excise Rules, 2002 substitutes the Explanation for entry (g) in Notification No. 21/2004 Central Excise (N.T.), defining education cess on excisable goods as the education cess levied on excisable goods by reference to the levy provisions in the Finance (No.2) Act, 2004, as effected by Notification No. 30/2004 CE(N.T.), dated 21 October 2004.

Education cess on excisable goods defined as levied under Finance Act provisions, amending the earlier notification.
The notification substitutes Explanation I entry (g) in Notification No. 20/2004 CE(N.T.) to define education cess on excisable goods as the cess levied under the Finance (No.2) Act of 2004, aligning the principal notification's explanatory text with the statutory levy provisions.

Education cess on excisable goods defined as leviable under the Finance Act, aligning notification wording with statutory levy.
The notification substitutes Explanation-I clause (g) to specify that the education cess on excisable goods is the cess levied under section 91 read with section 93 of the Finance (No.2) Act 2004, aligning the principal notification's explanatory provisions with the statutory source of the cess.

Amendment to industrial schedule directs removal and substitution of product codes and descriptions, changing entry scope.
The amendment directs deletions of specified serial numbers and product codes from Schedule III and prescribes substitutions of product codes and more specific product descriptions for listed serial numbers, including process-based entries requiring "steam/hydro distillation process" for certain essential oils and turpentine and capacity/power limits for transformers, stabilizers and appliances. The notification takes effect on publication in the Official Gazette.

Approval under section 10(23G) renewed, subject to compliance with accounting, audit and eligible business conditions.
Approval under section 10(23G) was renewed for M/s Lanco Kondapalli Power Private Limited for a liquid fuel power generation project for a fixed fifteen-year period, conditional on compliance with the Income-tax Act and procedural rules, including maintenance of books, statutory audit, and furnishing of the audit report; the Central Government may withdraw approval for cessation of eligible business or failure to meet accounting or audit obligations.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited submissions.
Tata Memorial Centre is approved as an Institution under section 35(1)(ii) for 1 April 2003 to 31 March 2006 subject to conditions: maintain separate books for research activities; submit audited annual accounts and audited income & expenditure accounts for research to the Director General of Income-tax (Exemption) and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year; and file the income-tax return with the designated assessing officer. The separate-books requirement does not apply to organisations categorised as associations, and the organisation should apply in triplicate for renewal.

Research exemption approval requires separate research accounts and annual audited submissions to tax authorities each year.
Central Government notification approves Research Foundation for Jainology under Section 35(1)(ii) as an "Institution" for a specified period, subject to maintaining separate books for research activities and submitting audited annual accounts and a separate audited Income & Expenditure Account for those research activities to the exemption authorities and jurisdictional Commissioner/Director by 31 October each year, in addition to filing the return of income with the assessing officer.

Tax exemption under section 10(23C)(v) granted to Mar Thoma Syrian Church subject to application, investment, business and dissolution conditions.
Notification recognises Mar Thoma Syrian Church of Malabar, Thiruvalla, Kerala for tax exemption under sub-clause (v) of clause (23C) of section 10 for assessment years 2004-2005 to 2006-2007, conditional on applying income wholly and exclusively to its objects; restricting investments to legally permitted forms; excluding business income unless incidental and separately accounted; regularly filing returns; and transferring surplus and assets to a charitable organisation with similar objects on dissolution.

Tax exemption for notified charitable gallery granted subject to operational, investment, return-filing and dissolution conditions.
Notification grants tax exemption under section 10(23C)(iv) to Jehangir Art Gallery, Mumbai for assessment year 2005-2006 subject to conditions: apply or accumulate income exclusively for established objects; restrict investments to modes specified in section 11(5) (except certain voluntary contributions in kind); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification: Institute recognised subject to exclusive charitable purpose, permitted investments, business limits and filing compliance.
Notification grants tax-exempt recognition to The Institute of Chartered Accountants of India for specified assessment years provided it applies or accumulates income wholly and exclusively for its objects, confines investments and deposits (except certain voluntary contributions retained as jewelry or furniture) to permitted modes, treats business income as exempt only when incidental and maintained in separate books, files income-tax returns regularly, and, upon dissolution, transfers surplus and assets to a charitable organisation with similar objectives.

Charitable trust notification conditioned on exclusive application of income and restricted permitted investments, with dissolution asset transfer requirement.
Notification recognises Bala Mandir Kamraj Trust for specified assessment years subject to conditions: income must be applied or accumulated exclusively for trust objects; investments permitted only in specified modes with an exception for voluntary contributions in kind; business profits excluded unless incidental and separately accounted; regular filing of income-tax returns is required; on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.

Special Economic Zone designation: Phase II Sitapura SEZ formally specified, listing land parcels and legal basis under customs law.
Specifies Phase II, Sitapura Special Economic Zone at Jaipur as a special economic zone under section 76A of the Customs Act, 1962, listing constituent land parcels by village (Khusar and Ramchandrapura, Sanganer, Jaipur) with khasra numbers and rakba and stating the total area for the specified zone.