Customs exemption: addition of pesticide intermediates to the notified tariff table under the Customs Act authority.
Amendment adds 2,6 Diethyl Aniline and Butachlor to the Table of the existing customs exemption notification, expanding the scope of notified exemptions for importation of these pesticide intermediates by inserting the two entries after Sl. No. 4 under the statutory authority of the Customs Act.

Approval under section 35(1)(ii) granted with conditions on separate research accounts and annual reporting obligations.
Approval is granted to The Society for the Indian Institute of Health Management Research, Jaipur, as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to conditions requiring separate accounts for scientific research, annual returns of research activities by 30 April, audited annual accounts and balance sheet submission by 30 June to the prescribed authority with copies to the Commissioner, and a requirement to apply for extension three months before expiry.

Research institution approval under tax law requires separate accounts, annual audited returns and timely renewal application.
Approval certifies Dr. Patani, Scientific and Industrial Research, Bombay as an approved research Association for the tax provision on scientific research, effective 1 April 1986-31 March 1987, subject to conditions: maintain separate research accounts; file annual research activity returns by 30 April in prescribed form; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June; and seek extension from the Central Board of Direct Taxes at least three months before approval expiry.

Excise exemption for stainless steel pattis/pattas conditioned on manufacture from dutiable ingots/flats and small scale registration.
Stainless steel pattis or pattas in Chapter 72 are exempt from excise duty to the extent the duty exceeds a prescribed rate; a nil-duty applies if it is proved to an authorised officer that the goods are made from ingots or flats on which excise duty has been paid at not less than the prescribed rate, and the exemption applies only to factories registered as small scale industries with the Director of Industries or the Development Commissioner (Small Scale Industries).

Land Customs Station declaration designates Khunwa-Taulihawa road as an authorized customs crossing point for cross border movement.
The Central Government, under section 7 of the Customs Act, amends an existing customs notification to substitute the Table entry at Serial Number 18, designating the road connecting Khunwa in India and Taulihawa in Nepal as the authorized land customs station for that entry.

Auxiliary duty amendment inserts a new schedule entry to a Customs exemption notification, altering applicable tariff provisions.
The Central Government amends Notification No. 312/86 Customs by inserting a new serial entry after Serial No. 110 to include Notification No. 461/86 Customs in the Schedule, thereby formalising an additional reference within the Customs tariff exemption framework under powers conferred by the Customs Act and the Finance Act.

Tax exemption notification under section 10(23C)(v) recognizes a charitable institution for specified assessment years.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies "Shri Jain Swetamber Bhandar Tirth Pawapuri" for the purpose of that clause for specified assessment years, thereby formally recognising the institution's qualification for the provision's tax benefit and specifying the temporal scope of the notification.

Tax exemption notification under section 10(23C)(iv) designates a relief fund for specified assessment years period.
Notification designates the Chief Minister's Relief Fund, Maharashtra, as an exempt charitable institution under the Income tax Act exemption clause for assessment years 1985-86 to 1987-88, issued by the Central Government by S.O.366 dated 13 11 1986.

Notification under section 10(23C)(iv) designates Institute of Company Secretaries of India for tax purposes for an assessment year.
The Central Government, by S.O.365 dated 13-11-1986, notified the Institute of Company Secretaries of India under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act for the assessment year 1987-88, exercising the statutory power to designate an entity for the purposes of that clause.

Duty exemption for imported fruit pulps tied to Advance Licence use in manufacture and export with bond and export obligation.
Customs duty and additional duty exemption for raspberry, strawberry and cherry pulps imported under an Advance Licence or Advance Release Order is conditional on a Duty Exemption Entitlement Certificate issued by the Inter-Departmental Committee, a written claim and approved bond at clearance, a declaration to pay duty for non-compliance, export of resultant products as specified within the certificate period or extension, restricted use and transfer of exempt materials without Committee permission, and defined terms including canalising agency and importer.

Effective rate for food colours amended: replaces "for sale in retail" with "unit containers ordinarily intended for sale."
The Central Government amends Notification No. 392/86 by substituting in the proviso the words "as are for sale in retail and are put up in containers" with "as are put up in unit containers and ordinarily intended for sale," thereby clarifying the packaging and intended-sale criteria that determine application of the effective rate for food colours and food colour preparations under the Central Excise Rules.

Excise duty exemption for limestone used within factory for manufacture of cement clinkers and cement.
The Central Government exempts limestone falling under sub-heading 2505.00 from the whole of the excise duty leviable thereon, provided that such limestone is used within the factory of production for the manufacture of cement clinkers and cement.

Excise exemption for raw feed and slurry when used in factory for manufacture of cement clinkers and cement.
Mixtures of mineral substances known as raw feed and slurry are exempted from the whole of the excise duty leviable on them, provided such raw feed or slurry is used within the factory of production for the manufacture of cement clinkers and cement.

Rescission of customs notification under Section 25(1) ends the earlier exemption and restores standard tariff application.
The Central Government, invoking its authority under Section 25(1) of the Customs Act, 1962, rescinds Notification No. 389/76 Customs dated 2 August 1976 as necessary in the public interest, thereby withdrawing the earlier miscellaneous exemption instrument.

Partial exemption expanded to include additional wood tariff headings and sawn or peeled wood thicker than one inch.
Amendment to a customs exemption notification expands the covered tariff headings by substituting heading No. 44.03 with heading Nos. 44.03 or 44.07, and inserts a Schedule entry exempting wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of thickness exceeding 25.4 mm (1 inch).

Specific gravity based duty on PVC compounds establishes variable ad valorem duty and conditional exemption tied to input duty credit.
Amendment substitutes the tariff table entry for polyvinyl chloride compounds, classifying PVC compounds by specific gravity and prescribing differential effective rates of duty: a nil rate for lower specific gravity, an ad valorem rate for higher specific gravity, and a nil entry subject to the condition that no input duty credit has been availed under the relevant rules. The change is effected under rule 8(1) of the Central Excise Rules, 1944.

Exemption from annual general meetings permits venue flexibility outside the registered locality subject to post meeting registrar disclosure.
Companies with registered offices in Punjab that have foreign nationals as directors or shareholders are exempted from holding annual general meetings at their registered offices or within the same city, town or village, provided that each such company, within fifteen days of the meeting, furnishes to the Registrar of Companies details of the date and venue and the names of foreign nationals who attended; the exemption is valid only until the terminal date specified in the notification.

Tax exemption notification under section 10(23C)(iv) designates a police welfare trust as notified for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Rajasthan Police Personnel Welfare Trust, Jaipur as eligible under that clause for the specified assessment years by Notification No. S.O.364.

Excise exemption for gudaku where duty paid on tobacco powder used in manufacture allows set off against leviable excise.
The notification exempts gudaku, falling under the specified tariff sub heading, from excise duty to the extent equivalent to duty already paid on tobacco powder used in its manufacture, permitting set off of duty paid on the input against the duty otherwise leviable on the finished product and thereby preventing double taxation of that input.

Exemption to thorium hydroxide exempts specified thorium hydroxide manufactured by Indian Rare Earths Limited from excise duty.
The government exempts Thorium Hydroxide classified under sub heading 2804.90 when manufactured by Indian Rare Earths Limited from the whole excise duty leviable under the Tariff Schedule, relying on delegated powers under the Central Excise Rules and the Central Excise Tariff framework.