Exchange rate determination: Government fixes conversion rate for Russian rouble to Indian currency under Customs Act, effective immediately.
The Central Government, under the Customs Act, supersedes a prior notification and prescribes a rupee conversion rate for one Russian rouble for customs purposes, specifying the date from which that rate shall be effective and thereby establishing the operative exchange rate for customs valuation and related procedures.

Central Excise officer appointment amended: notification deletes specified table entry altering prior appointment under statutory powers.
Amendment removes the first serial entry in the Table of Notification No. 12/78-Central Excises, thereby omitting the specified appointment entry for a Central Excise officer; the change is effected under powers conferred by the Central Excises and Salt Act and the Central Excise Rules.

Central Excise appointment: Director, Directorate of Statistics and Intelligence vested with Collector (Appeals) powers under excise law.
The Director of the Directorate of Statistics and Intelligence, Customs and Central Excise, New Delhi is appointed as a Central Excise Officer and vested with the powers exercisable by the Collector of Central Excise (Appeals) under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, constituting an administrative delegation of appellate authority within the statutory framework.

Customs duty exemption cap revised, limiting exemption to duty exceeding a composite ad valorem rate plus a per tonne charge.
The amendment substitutes the original exemption wording to restrict exemption to that portion of customs duty "which is in excess of the amount calculated at the rate of an ad valorem percentage plus a fixed per tonne amount," so importers are liable for duty up to that combined threshold and exemption applies only to duty above it.

Amendment to customs exemption notification inserts a further serial entry expanding the auxiliary duty exemption framework.
The Central Government amends Notification No. 159/89-Customs by inserting, after serial number 270, a new entry referencing Notification No. 248-Customs dated 16-10-1989, under powers conferred by the Customs Act and the Finance Act, to record an additional auxiliary duty entry in the schedule of miscellaneous exemption notifications.

Customs duty exemption for inputs for Copper T manufacture subject to certification, Ministry recommendation, and bond repayment requirement.
Exemption from the whole of customs duty under the First Schedule and the whole of the additional duty under Section 3 of the Customs Tariff Act is provided for Alatheon (Chapter 39) and Copper wire (Chapter 74) when imported for manufacture of Copper T contraceptives, conditional on Industrial Adviser certification of description, quantity, technical specifications and non manufacture in India, Financial Adviser recommendation from the Ministry of Health and Family Welfare, and a bond to repay duties on quantities not proved to have been used for the stated purpose.

Customs duty on polyester film amended to add a specific per kilogram charge alongside existing ad valorem rate.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, amends Notification No. 87/89 Customs to substitute the previous "40% ad valorem" duty for polyester film with "40% ad valorem plus a specific per kilogram duty", thereby changing the duty basis for polyester film in Chapter 39.

Excise duty amendment revises tariff treatment for aluminium wire rods and bars, changing applicable duty measures and classifications.
The Central Government, under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 69/89 by substituting S. No. 4 in the annexed table to set distinct tariff headings and excise duty treatment for (i) wrought aluminium wire rods and aluminium wire exceeding six millimetres cross section, and (ii) wrought aluminium bars and other rods, thereby replacing the previous entries for those products.

Excise exemption for stone plaster and cement made by recognised Nirman/Nirmithi Kendras subject to certification for low-cost housing.
Exemption from excise duty for goods under Heading 68.07 manufactured by Nirman Kendras or Nirmithi Kendras is granted provided the unit produces a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Urban Development confirming recognition by the Government of India and that the goods are intended for construction of low-cost houses; the exemption is in force up to and including 31st October, 1991.

Time-limit extension for deposit scheme alters permissible filing windows for retiring employees and modifies interim period.
Amendment alters the Deposit Scheme for Retiring Government Employees by extending the allowable period to place retirement receipts-paragraph 4(a) adds an alternative later outer date to the initial deposit requirement and the first proviso substitutes a longer interim period for the original shorter one; these changes adjust the permissible filing windows and transitional compliance mechanics under the Scheme.

Specification of field cookery under section 10(6)(viia) designates cookery as a recognized field for that provision.
The Central Government has, by statutory notification under the Explanation to sub-clause (viia) of clause (6) of the Income-tax Act, specified the field of cookery for the purposes of that sub-clause, designating cookery as a recognized field under the cited provision.

Input credit for minor vegetable oils in soap manufacture permitted subject to origin, identity and utilisation conditions.
Notification prescribes credit for specified vegetable oils used in manufacture of soap (sub-heading 3401.10), fixing rates per tonne and conditioning credit on indigenous origin, factory integration or prescribed identity procedures where processing occurs externally, post-receipt allowance, calculation of credit on processed oils at corresponding rates, utilisation only after the succeeding month, and exclusive use of RG 23B credit for duty on soap without refund or application to other goods.

Input credit for specified minor oils allowed subject to hydrogenation timing, utilisation delays, per clearance cap, certification and origin requirements.
The notification designates specified fixed vegetable oils as eligible for input credit when used to manufacture vegetable products and fixes the credit rates per tonne. Credit may be taken only for quantities hydrogenated on or after the commencement date and on the date of hydrogenation; utilisation is permitted after the succeeding month; utilisation per clearance is subject to a per tonne ceiling with excess non refundable; solvent extracted oils and palm oil require officer certification within five months (extendable); and credits are restricted to indigenous inputs subject to documentary proof.

Tax exemption under section 10(23C)(iv) notifies Institute for Indian Labour as eligible for specified assessment years.
Central Government notification S.O. 3106 dated 6-10-1989, issued under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, designates the Institute for Indian Labour, Calcutta as covered by that exemption provision and notifies the Institute as eligible for the specified assessment years.

Land Customs Station designation limits cross-border clearance to Phulbari-Banglabandhu road for Bhutan-registered vehicles carrying eligible goods.
Designation of a place under the Collector of Customs (Preventive), West Bengal as a Land Customs Station for clearance of goods imported or exported by nationals of Bhutan in Bhutan-registered vehicles by land to or from Bangladesh, and specification of the road connecting Phulbari (India) and Banglabandhu (Bangladesh) as the sole route for such goods.

Drawback entitlement increased to a higher proportion under amendment, altering computation of drawback amounts for exporters.
The amendment increases the prescribed proportion used to calculate drawback by substituting the previously prescribed fraction with a larger fraction in the Drawback Rules; it is effected under the Government's statutory amendment power and comes into force on publication in the Official Gazette.

Customs amendment: licensing terms broadened and supply proof requirement imposed for duty free cold rolled stainless steel imports.
Amendment substitutes "replenishment import licences or Import Export Pass Books (incorporating import licences)" for earlier words and replaces condition (a) so that the importer must, at clearance, satisfy the Assistant Collector of Customs that an equivalent quantity of cold rolled stainless steel plates, sheets and strips was supplied at internationally competitive prices to advance licence holders, replenishment licence holders or Import Export Pass Book holders entitled to duty free imports, using an equivalence of 1.111 tonnes of hot rolled coils per tonne of cold rolled product.

Customs exemption scope expanded - amendment adds precision CNC and measuring machinery to notification list for manufacturing and tooling industries.
Amendment expands the annexed Table of a customs exemption notification made under sub-section (1) of section 25 of the Customs Act, substituting specified entries for grinding and pressing machines and inserting a broad list of precision CNC, cutting, metalworking, measuring and tooling equipment, and omits item (8) from the Explanation, thereby broadening the classes of machinery covered by the notification.

Amendment to Customs notification inserts a new serial entry into the exemption schedule, updating Customs tariff records.
Amendment to Notification No. 159/89-Cus inserts, by Notification No. 243/89 dated 3rd October 1989 and under statutory authority, a new serial entry after Sl. No. 269, specifically: 270 No. 242-Customs, dated 3rd October, 1989, thereby modifying the entries in the miscellaneous exemption notifications appended to the original notification.

Customs exemption for specified laser-related goods allows duty-free import for manufacture of laser and laser-based instrumentation.
Exempts specified goods within Chapters 28, 29, 84, 85 and 90 from the whole of customs duty and the whole of the additional duty when imported for manufacture of laser and laser-based instrumentation, subject to production of a Department of Atomic Energy certificate (confirming description, quantity and technical specifications) and an undertaking to the Assistant Collector that the goods will be used for that purpose and that the importer will pay, on demand, the duty difference if the goods are not used as declared.