Customs duty exemption for amusement park equipment allows reduced import duty for park setup, subject to licence and use restriction.
Exempts fairground amusements and parts under Heading 95.08 imported to set up amusement parks from customs duty above a prescribed ad valorem rate and from the additional duty under the customs tariff, subject to production of an import licence under the Import-Export Policy and an undertaking that the goods will remain in the importer's possession, control and used for the imported purpose and not be sold or parted with for a specified retention period, with liability to pay the duty differential on breach.

Section 35(1)(ii) approval: Wool Research Association granted institutional status subject to separate research accounts and annual returns.
Approval of the Wool Research Association as an institution under section 35(1)(ii) is effective from 1-4-1991 to 31-3-1992. Conditions require a separate account for scientific research, an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submission of audited annual accounts to prescribed tax and departmental authorities by 30 June. The notification also sets out the procedure and copy requirements for applying for extension of the approval.

Excise exemption for trailers with diesel generators limits duty to that payable on the fitted generating sets for defence supply.
Exemption limits excise duty on trailers fitted with diesel generating sets supplied to the Ministry of Defence for official purposes so that duty does not exceed the amount payable on the diesel generating sets fitted on those trailers, provided the trailers fall within the Central Excise Tariff Schedule and the exemption is exercised under the government's public interest powers.

Excise exemption for vehicles with diesel generating sets limits duty to that on the generator when supplied to defence.
Exemption aligns excise duty on motor vehicles fitted with diesel generating sets to the duty payable on the fitted generating set when those vehicles fall within Chapter 87 and are intended for supply to the Ministry of Defence for official purposes, thereby capping excise liability to the duty on the installed generator.

Customs amendment expanding exemption scope to include powder form of cellulose acetate alongside flakes under existing notification.
Amendment to a customs exemption notification substitutes "Cellulose Acetate Flakes" with "Cellulose Acetate Flakes and Powder" in the Table to Notification No. 49/90-Customs, exercising powers under sub-section (1) of Section 25 of the Customs Act, 1962, thereby extending the notification's scope to include powder form alongside flakes for the specified exempted plastic material.

Auxiliary duty amendment removes a scheduled exemption entry, changing tariff treatment under the customs notification.
Amendment removes the entry at Sl. No. 43 from the Schedule to Notification No. 25/91-Customs, withdrawing that miscellaneous exemption; the Central Government exercises authority under Section 25(1) of the Customs Act, 1962 read with Section 3(4) of the Finance Act, 1991 to amend the notification in the public interest.

Auxiliary customs duty cap for specified wood imports: duty exempted above a prescribed valuation-based rate.
Exempts imports of specified Chapter 44 wood (wood in the rough; roughly squared and half-squared, not further manufactured) from that part of the auxiliary customs duty which exceeds the amount calculated at the rate of 5 per cent of the value of such goods as determined under valuation provisions, thereby capping auxiliary duty payable on those goods.

Post Office Monthly Income Account amendment: no deduction if account closed after three years from opening.
Amendment adds a proviso to rule 1 of the Post Office (Monthly Income Account) Rules, 1987 that no such deduction shall be made if the account is closed after expiry of three years from the date of opening of such account, with the amendment coming into force on 1 October 1991.

Notification of charitable exemption grants T. T. Ranganathan Clinical Research Foundation status for specified assessment years.
The Central Government notifies T. T. Ranganathan Clinical Research Foundation, Madras, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, thereby recognizing the Foundation as qualifying for the exemption set out in that provision and specifying the assessment years to which this recognition applies.

Tax exemption notification under section 10(23C)(v) designates Society of the Daughters of Mary as notified for two assessment years.
The Central Government, invoking sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notified the Society of the Daughters of Mary, Trivandrum as eligible under that provision for the assessment years 1988 89 and 1989 90, formally recording the society's entitlement to the statutory tax exemption for those years.

Exemption scope for monochrome broadcast television receivers narrowed to exclude video monitors, projectors and projection TV sets.
The amendment revises the proviso to the cited notification so that the excise exemption applies to broadcast television receiver sets (monochrome) but expressly excludes video monitors, video projectors and projection TV sets, thereby changing the scope of exempt monochrome television devices.

Central excise amendment changes the valuation threshold for electronic goods, altering applicability of a tariff exemption.
Amendment under Section 5A substitutes the valuation criterion in the Table to Notification No. 87/89-Central Excises against S. No. 16A, column (5), altering the threshold figure that governs the applicability of the exemption for specified electronic goods; the change is confined to a textual substitution in the annexed Table and does not otherwise alter the notification's structure.

Exemption rate for television picture tubes revised via notification amendment, substituting prior per tube duty threshold with a lower amount.
The Central Government amends Notification No. 121/89-Central Excises by substituting in the Table against S. No. 1, column (4), the letters, figures and words "Rs. 300 per tube" with the letters, figures and words "Rs. 275 per tube", effectuating a change to the per tube exemption/duty threshold for television picture tubes under the notification.

Tariff amendment inserts polyethylene terephthalate into the excise schedule, specifying an ad valorem duty rate under the notification.
The Government amends Notification No. 53/88-Central Excises by inserting a new serial entry designating tariff heading 3907.60 for Polyethylene terephthalate (polyester polymer chips) with a 20% ad valorem specification, added to the table after the existing Sl. No. 12.

Tariff exemption threshold for soap increased by amendment to the Central Excise notification, raising the per tonne exemption rate.
Amendment substitutes the per tonne exemption figure in the Table of Notification No. 39/87 Central Excises for soap, replacing the earlier per tonne rate with a higher per tonne rate pursuant to the Central Government's power under the Central Excises and Salt Act.

Excise exemption amendment: addition of Potassium Penicillin G First Crystals to the notified exempted goods list under tariff rules.
Amendment to the tariff notification inserts Potassium Penicillin G First Crystals as a new entry in the Table of exempted goods, expanding miscellaneous excise exemptions by adding that specific pharmaceutical substance to the notified schedule through a textual insertion after the existing Sl. No. 4.

Excise duty exemption for plasters of gypsum removes the levy on goods classified under the specified tariff heading.
Exemption of plasters of gypsum (including plaster of Paris) from the whole of the excise duty specified for Heading No. 25.05, effected by exercise of statutory power to grant a public interest exemption under the Central Excises and Salt Act, thereby removing the duty leviable on goods classified under that tariff heading in the Central Excise Tariff Schedule.

Excise exemption: fruit pulp based drinks relieved from duty by central notification under the tariff sub-heading.
The Central Government, invoking its statutory authority and acting in the public interest, issued a notification that exempts fruit pulp based drinks classified under the tariff sub-heading for fruit pulp beverages from the duty of excise leviable under the Schedule to the Central Excise Tariff Act.

Excise exemption: powders of fruits and vegetables now exempt from central excise duty under specified tariff sub-heading.
The Central Government, exercising its statutory power, exempts powders of fruits and vegetables classified under sub-heading No. 2107.91 of the Central Excise Tariff from the whole of the duty of excise leviable under the Schedule to the Tariff Act, by notification.

Excise duty exemption for edible preparations under tariff sub-heading removes excise liability for those specified goods.
The Central Government, exercising powers under the Central Excises and Salt Act, 1944, exempts all goods classifiable as edible preparations under tariff sub-heading 2104.10 from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, thereby removing excise liability for those goods.