Approval for research donation deduction: institute approved subject to separate research accounts, audit filing, and auditor certification.
Approval under Section 35(1)(ii) is granted to Sri Venkateswara Institute of Medical Sciences as a university/college partly engaged in research, subject to maintenance of separate research accounts, submission of audited Income & Expenditure accounts to the tax authority by the return due date or within ninety days, and provision of an auditor's certificate specifying receivables eligible for donor deduction and certifying that expenditures were for social science/statistical research.

Anti-dumping duty on specified rubber chemicals to address dumped imports and material injury to the domestic industry.
Imposition of anti-dumping duty on rubber chemicals PX-13, MOR and TDQ follows findings that imports from specified countries were priced below normal values, produced substantial dumping margins and caused material injury to the domestic industry through volume and price effects. The Central Government, under section 9A of the Customs Tariff Act and relevant rules, prescribed definitive duties in a detailed schedule differentiating by tariff headings, product specification, country of origin/export and identified producers/exporters; duties are payable in Indian currency with exchange rates fixed by government notification.

Provisional anti-dumping duty on pentaerythritol imports imposed to counter dumping and protect the domestic industry.
Provisional anti-dumping duty is imposed on imports of pentaerythritol from the People's Republic of China and Sweden based on preliminary findings of export below normal value, material injury to the domestic industry, and causation by dumped imports. Duty is calculated as the difference between the specified reference amount per unit and the landed value of the imported goods, in the currency and unit set out in the Table for listed producers and exporters. The duty is effective until 19 April 2006 and is payable in Indian currency; "landed value" and the applicable exchange rate are defined for calculation purposes.

Form ST-3 return requirement under CENVAT Credit Rules mandates structured service tax and cenvat credit reporting each half-year.
Central Board of Excise and Customs prescribes Form ST-3 under sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004 for half yearly returns. The form requires assessee identification, registration numbers, service categories, detailed payment schedules (amounts received, billed, abatements, exemptions, tax and cess payable/paid with challan details), other payments, and comprehensive cenvat and education cess credit accounting including input service distributor distributions, closing balances, amounts payable but unpaid, a self assessment declaration, and officer acknowledgement.

Service Tax registration: Form ST-1 specified to govern registration and amendment procedures for special category persons.
The notification prescribes Form ST-1 as the application for registration under the Service Tax (Registration of Special Category of Persons) Rules, 2005, requiring applicant identity, PAN details, constitution, registrant category (including input service distributor and threshold-based providers), nature of registration (single or centralized), full premises contact information, description of taxable services, authorized signatory declaration, and an acknowledgement format; the notification takes effect on publication in the Official Gazette.

Service tax registration forms updated; new registration, certificate and return formats required under Service Tax Rules.
The notification substitutes Forms ST-1, ST-2 and ST-3 in the Service Tax Rules, 1994, prescribing standardized formats: Form ST-1 for registration applications (including PAN, constitution, registrant category, premises and centralized registration/ISD details), Form ST-2 as the registration certificate (listing PAN, Service Tax Code, taxable services and premises with departmental premises code and non-transferability), and Form ST-3 as the half-yearly return format requiring itemised receipts, tax and education cess payments, cenvat and education cess credit particulars, ISD distribution records, unpaid amounts disclosure and a self-assessment declaration.

Import of second hand capital goods allowed freely; specific items require an import licence under amended policy.
Import of second hand capital goods, including refurbished or re conditioned spares, is permitted freely; however, second hand personal computers and laptops, photocopier machines, air conditioners, and diesel generating sets are allowed only against an import licence.

Anti-dumping duty rescission on Vitamin C imports after mid-term review found insufficient evidence of dumping.
The Central Government rescinded the definitive anti dumping duty on Vitamin C imports from the United States and Canada after a mid term review found inadequate evidence to maintain findings of dumping, material injury and causal link; the rescission is effected under the Customs Tariff statutory provisions and anti dumping rules, and is subject to a savings clause for actions taken prior to rescission.

Tax exemption notification: trust noted subject to conditions on income application, permitted investments, accounting, returns, and dissolution.
The Central Government notifies the Anandashram Trust under Section 10(23C)(iv) subject to conditions: apply or accumulate income wholly and exclusively for trust objects; invest or deposit funds only in modes permitted under the Act (excluding certain voluntary contributions held as movable articles); exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to an organisation with similar objectives.

Anti-dumping duty on PTFE imports from China to bridge specified per-unit amounts and landed value, payable in Indian currency.
Notification No. 91/2005-Customs imposes an anti-dumping duty on PTFE imports from the People's Republic of China after findings that exports were below normal value, causing material injury to the domestic industry. The duty equals the difference between specified per-kilogram amounts in the notification's table and the landed value of imports; duties are payable in Indian currency. "Landed value" is defined as the assessable value under the Customs Act excluding certain customs duties, and the exchange rate for conversion is the rate notified under the Customs Act applicable on the bill of entry presentation date.

Tariff valuation update: prescribed per tonne customs values for specified vegetable oils and brass scrap for import assessment.
Amendment substitutes the valuation Table in Notification No.36/2001 Cus (N.T.) under Section 14(2) of the Customs Act, 1962, prescribing tariff values in US dollars per metric tonne for specified commodities including crude and refined palm oils and palmoleins, crude soybean oil, and brass scrap, thereby providing the operative valuation benchmarks for customs assessment and compliance.

Deduction under Section 35(1)(ii): approval requires separate research accounts, audited filings and auditor certification for eligibility.
Approval under Section 35(1)(ii) is granted to M/s Indian Institute of Chemical Engineers for 1-4-2002 to 31-3-2005 as a partly research-engaged educational institution, subject to: maintaining separate research accounts; filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director of Income-tax (Exemptions) by the return due date; and enclosing an auditor's certificate specifying amounts eligible for donor deduction and certifying that expenditures were for scientific research.

Customs Tariff amendment expands covered chapters to include chapter sixty-nine, widening exemption scope for specified goods.
The Central Government, invoking Section 25(1) of the Customs Act, substitutes in Notification No.25/2002 Customs the opening recital "Chapters 82, 84, 85 or 90" with "Chapters 69, 82, 84, 85 or 90", thereby including Chapter 69 within the scope of the specified exemption notification, by Notification No.90/2005 Customs dated 13th October, 2005.

Customs amendment updates port operations rules, permitting unloading of imports and loading of exports at Vadinar.
Notification No. 93/2005 substitutes the column (4) entry for item (28) Vadinar in the Table to Notification No. 62/94 (N.T.)-CUSTOMS with the operative description: "Unloading of imported goods and loading of export goods or any class of such goods," thereby authorizing those port activities at Vadinar under the Customs Act framework.

Customs notification amendment permits Nagpur unloading of imported goods and loading of export goods under Customs Act powers.
The notification substitutes the Table entry for Nagpur (item (c), serial No. 11) to permit the unloading of imported goods and the loading of export goods or any class of such goods at Nagpur, thereby clarifying permitted port handling operations under the notified customs framework.

Scope of taxable goods expanded: fuels are now included within goods treated as for official use under Delhi VAT rules.
The amendment omits the parenthetical exception "(other than petrol, diesel and other fuels)" from the provision defining goods "for the official use," thereby including fuels within the goods treated as for official use under the Delhi Value Added Tax rules; the amendment is titled the Delhi Value Added Tax (Third Amendment) Rules, 2005 and comes into force on publication in the Delhi Gazette.

Diplomatic missions purchases: specified countries and international organizations listed for purchases by missions and diplomats immediately.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended by substituting entries 1-136 with a consolidated entry covering diplomatic missions/consulates of specified countries and their diplomats/international officers, and by listing international organizations; coverage applies to purchases made by them for official or personal use. The notification also renumbers the former serial entry 137 as entry 2 and takes effect immediately under powers conferred by section 103 of the Act.

Export relaxation permits shavings and manufactured articles of shed antlers to be exported under amended foreign trade provisions.
The notification amends a prior DGFT notice to relax the condition in Column 5 against serial numbers 39 and 40 of Chapter 5 to Schedule 2 of the ITC(HS) classifications, permitting export of shavings of shed antlers of Chital and Sambhar and manufactured articles of those shavings as a temporary export relaxation.

Duty drawback rate for high speed diesel applies to domestic oil company supplies under specified FTP schemes until further orders.
Director General of Foreign Trade modifies an earlier notification under the Foreign Trade Policy to prescribe a rate of duty drawback for high speed diesel supplied by domestic oil companies, making that drawback rate applicable to supplies under schemes in Chapters 4, 6, 7 and 8 of the Policy; the measure is effective until further orders and issued in public interest.

Duty drawback rate for furnace oil revised for specified FTP schemes, applicable to domestic oil company supplies.
A notification by the Director General of Foreign Trade fixes a Duty Drawback rate for furnace oil supplied by domestic oil companies under schemes in Chapters 4, 6, 7 and 8 of the Foreign Trade Policy, operating in partial modification of an earlier notification and remaining effective until further orders.