Customs exemption for medical plastic bags reduces customs duty and waives additional duty on specified imports.
Exempts plastic bags for preserving blood and its components, classified under Chapter 90, by restricting customs duty to the amount calculated at the rate of 40% ad valorem and exempting any portion of duty in excess of that amount; additionally, it waives the whole of the additional duty leviable under section 3 of the Customs Tariff Act for such imports.

Customs amendment: omission of a Schedule exemption entry under statutory power under customs law.
The Central Government, invoking its power under sub section (1) of section 25 of the Customs Act, 1962 and satisfied of public interest, amends Notification No. 208/81 Customs by omitting, in the Schedule annexed thereto, Part B, Serial No. 25A and the entry relating thereto.

Eligibility for concessional customs treatment requires one-year foreign residence and payment from foreign remittance.
The amendment conditions concessional customs treatment on an Indian citizen residing abroad for at least one year, requiring an affidavit before a Notary and passport copy at clearance; customs duty must be paid from foreign exchange remitted into India by that citizen; evidence of residence and remittance must be produced to the Assistant Collector of Customs at importation; short visits totalling up to three months are ignored, with the Collector empowered to condone excess stays for sufficient cause.

Tariff amendment updates ad valorem excise rates for specified notifications, revising earlier table entries accordingly.
Amendment directs substitution of the annexed Table entries in the specified Central Excise notifications: for each listed serial number the existing entry in column (4) is replaced with an updated ad valorem tariff expression, thereby altering the basis for excise calculation for those items while leaving the remainder of the notifications unchanged.

Exemption for video cassettes where manufacturing inputs have already borne excise duty ensures conditional duty relief on finished goods.
Exemption from excise duty is granted for specified video cassettes under the listed tariff sub headings where the cassettes are manufactured from half inch video tapes on which excise duty has already been paid; sub heading 8523.14 covers cassettes made from such tapes, and sub heading 8524.24 covers cassettes made either from those cassettes or from recorded video tapes with excise duty already discharged.

Central Excise exemption amendment modifies specified tariff table entries to change the per area levy for listed items.
The Central Government, exercising its statutory power and being satisfied of the public interest, amends Notification No. 187/88 Central Excises dated 13th May 1988 by substituting, in the Table annexed to that notification, against S. Nos. 03 and 07 the entries in column (4) with the entry "Rs. 10 per square metre".

Customs exemption amendment adds rifampicin and rifampicin INH formulations to notification and omits a prior entry.
The Central Government, invoking statutory powers under the Customs Act, amends two customs exemption notifications: it omits Sl. No. 9 and its entry from Notification No. 45/79-Customs, and inserts a new Sl. No. into Notification No. 213/88-Customs to list Rifampicin and rifampicin capsules/syrup/tablets and rifampicin INH capsules/tablets as covered items.

Auxiliary duty amendment: insertion of a notification reference into the customs exemption schedule, modifying tariff notification entries.
Government, invoking s.25(1) of the Customs Act and s.77(4) of the Finance Act, amends Notification No. 159/88-Customs by inserting after Sl. No. 280 a new Sl. No. 281 referencing Notification No. 288/88-Customs dated 12th October 1988, thereby adding that notification to the Schedule of exemptions.

Customs exemption for dies, tools and jigs permits reduced duty on imports for auto-component manufacture upon technical certification.
Exempts dies, tools, jigs and fixtures imported for manufacture of auto-components from customs duty in excess of the amount calculated at the rate of 35% ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, conditioned on certification by an Industrial Adviser or Additional Industrial Adviser confirming requirement, technical specifications, description and quantity and recommending the exemption.

Notification of charitable trust status confirms tax-exempt recognition for Sanjay Gandhi Memorial Trust for a specified assessment year.
Central Government notification recognises Sanjay Gandhi Memorial Trust, New Delhi, as a charitable institution entitled to income-tax exemption under the provision for charitable and educational organisations, specifically applying that recognition for the assessment year 1989-90.

Cancellation of notification under section 295: Central Board of Direct Taxes withdraws the earlier Gazette notification.
The Central Board of Direct Taxes, invoking section 295 of the Income-tax Act, 1961, cancels Government Notification No. S. O. 585(E), dated 14 June 1988, by issuing Notification No. S.O.936(E) dated 10 October 1988, thereby withdrawing that Gazette publication.

Notification under section 10(23C)(v) recognises tax exemption entitlement for a religious institution for specified assessment years.
Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Evangelical Luthern Church, Madhya Pradesh for the purposes of that provision for specified assessment years, recording the institution's entitlement under the exemption head and identifying it administratively for income tax treatment by means of Notification No. S.O.3236 dated 10 10 1988.

Notification under section 10(23C)(iv): West Zone Cultural Centre granted tax-exempt status for specified assessment years.
Central Government notification S.O.196 dated 10-10-1988 notifies "West Zone Cultural Centre, Udaipur, Rajasthan" under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, thereby applying the provision's statutory status to the specified assessment years by exercise of powers vested in the Central Government.

Exchange rate determination for Russian rouble under Customs Act sets specified conversion rate for customs valuation and compliance.
Pursuant to section 14 of the Customs Act, 1962, the Central Government fixes the rate of exchange for conversion of one Russian rouble into Indian currency and vice-versa for customs purposes, superseding Notification No. 41/88-Cus. (N.T.), and declares the newly specified conversion rate effective from 7 October 1988 for customs valuation and related compliance.

Exemption for nuclear fuel: removes excise duty when supplied for use in atomic power stations under public interest authority.
Exempts nuclear fuel under Heading Nos. 28.44, 28.45 or 84.01 from the whole of the duty of excise when supplied for use in atomic power stations, using the power under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, on public interest grounds, and defines "atomic power station" as a station using nuclear fuel to generate electrical power as its output.

Customs exemption updated to add Metaphenoxy Benzaldehyde to the notified schedule, changing tariff classification scope.
The Central Government, invoking its power under the Customs Act and being satisfied of public interest, amends Notification No. 464/86-Customs by inserting a new Sl. No. 18 in the Schedule: Metaphenoxy Benzaldehyde, thereby adding that chemical to the notification's exemption list.

Input credit recovery: extended lookback for wilful misstatement; permitted transfer of unutilised credit on plant relocation.
Amendments restrict eligible intermediate products to those used within the factory and specified under rule 57A notifications; permit, subject to Collector's conditions, transfer of unutilised Form RG 23A credit on shifting a manufacturer's plant to another site of the same manufacturer; and recast input-credit recovery in rule 57-I to authorize the proper officer to serve a show-cause notice within a prescribed lookback period for credits taken by error or misconstruction, allow extended review where there is wilful misstatement, and require repayment or non utilisation of credit disallowed up to the amount specified in the notice.

Excise exemption for saltpetre removes excise duty on specified saltpetre products under relevant tariff chapters.
The notification exempts saltpetre falling within Chapters 25, 28, or 38 of the Central Excise Tariff from the whole of the excise duty leviable thereon. For the purposes of the exemption, "saltpetre" includes rasi, sajji, all substances manufactured from saline earth, kherinun, and every form of sulphate or carbonate of soda, thus specifying the products eligible for duty remission under the tariff classification.

Optical glass exemption: excise duty waived for optical glass made by Central Glass and Ceramic Research Institute for government use.
Exempts optical glass within Chapter 70 manufactured by the Central Glass and Ceramic Research Institute from the whole of the duty of excise specified in the Tariff, the exemption being granted in the public interest and conditional upon the optical glass being intended for use by any Department of the Central Government.

Section 10(23C)(v) notification grants tax-exempt status to a temple for specified assessment years under Income-tax Act.
Central Government notification designates Arulmigu Mandhirapureeswaraswamy Temple, Kovilur, Muthupet, as eligible under section 10(23C)(v) of the Income-tax Act for specified assessment years, conferring tax-exempt recognition to the named religious institution for those assessment periods.